Företags potentiella manipulation av tillväxttakt i goodwillnedskrivningstestet : En kvantitativ studie av svenska och finska börsnoterade företag

Bakgrund och problem: I och med den nya standarden IAS 36 ska företagen göra uppskattningar angående den långsiktiga tillväxttakten i goodwillnedskrivningstestet. Detta innebär en möjlighet att manipulera tillväxttakten för att på så vis undvika eller framkalla nedskrivning av goodwill. Problemformulering: Hur påverkar utvalda variabler företags potentiella manipulation av angiven tillväxttakt? Syfte: Syftet med studien är att bidra med förklaringar till vad som påverkar att företag redovisar för höga respektive för låga tillväxttakter i goodwillnedskrivningstestet. Metod: Denna studie bygger på en kvantitativ metod där urvalet består av samtliga svenska och finska börsnoterade företag med redovisad goodwill. Utifrån existerade kunskap formuleras fyra hypoteser som testas mot empirin. Resultat och slutsats: Resultatet av denna studie visar inga signifikanta samband mellan den beroende variabeln manipulation och de oberoende variablerna storlek, skuldsättningsgrad, bransch och redovisningstillsyn. Den deskriptiva statistiken visar att i stort sett hälften av företagen manipulerar tillväxttakten.

STATEWIDE AVERAGE MILLAGE RATE ESTIMATES

This statistical sheet gives the statewide average millage rate estimates from 1992 to 2014 broken down by tax year, millage rate, applicable fiscal year and growth rate.

Surface Liming and Zinc Availability in a Long-Term Experiment under No-Till System

No-till (NT) system with crop rotation is one of the most effective strategies to improve agricultural sustainability in tropical and subtropical regions. To control soil acidity in NT, lime is broadcast on the surface without incorporation. The increase in soil pH due to surface liming may decrease zinc (Zn) availability and its uptake by crops. A field experiment was performed in Parana State, Brazil, on a loamy, kaolinitic, thermic Typic Hapludox to evaluate Zn bioavailability in a NT system after surface liming and re-liming. Dolomitic lime was surface applied on the main plots in July 1993 at the rates of 0, 2, 4, and 6 Mg ha-1. In June 2000, the main plots were divided in two subplots to study of the effect of surface re-liming at the rates of 0 and 3 Mg ha-1. The cropping sequence was soybean [Glycine max (L.) Merrill] (2001-2 and 2002-3), wheat (Triticum aestivum L.) (2003), soybean (2003-4), corn (Zea mays L.) (2004-5), and soybean (2005-6). Soil samples were collected at the following depths: 0-0.05, 0.05-0.10, and 0.10-0.20m, 10 years after surface liming and 3 years after surface re-liming. Soil Zn levels were extracted by four extractants: (i) 0.005molL-1 diethylenetriaminepentaacetic acid (DTPA) + 0.1molL-1 triethanolamine (TEA) + 0.01molL-1 calcium chloride (CaCl2) solution at pH7.3 (DTPA-TEA), (ii) 0.1molL-1 hydrochloric acid (HCl) solution, (iii) Mehlich 1 solution, and (iv) Mehlich 3 solution. Zinc concentrations in leaves and grains of soybean, wheat, and corn were also determined. Soil pH (0.01molL-1 CaCl2 suspension) varied from 4.4 to 6.1, at the 0- to 0.05-m depth, from 4.2 to 5.3 at the 0.05- to 0.10-m depth, and from 4.2 to 4.8 at the 0.10- to 0.20-m depth, after liming and re-liming. Zinc concentrations evaluated by DTPA-TEA, 0.1molL-1 HCl, Mehlich 1, and Mehlich 3 solutions were not changed as a result of lime rate application. Re-liming increased Zn concentrations extracted by 0.1molL-1 HCl at 0-0.05m deep and by DTPA-TEA at 0.05-0.10m deep. Surface-applied lime promoted a decrease in Zn concentrations of the crops, mainly in grains, because of increased soil pH at the surface layers. Regardless of the liming treatments, levels of Zn were sufficient to soybean, wheat, and corn nutrition under NT.

3.0-T MRI evaluation of patients with chronic liver diseases: initial observations

Purpose: To describe the use of 3.0-T magnetic resonance imaging (MRI) for the evaluation of chronic liver diseases. Materials and Methods: Two groups of patients who had chronic liver diseases and underwent 3.0-T MRI for evaluation of the liver were included in the study. The first group of patients included 66 consecutive patients (33 male, 33 female; mean age +/- standard deviation, 56 +/- 11). The second group of patients included 30 consecutive patients (18 males, 12 females; mean age +/- standard deviation, 53 +/- 10) in whom Variable-Rate Selective Excitation (VERSE) pulses and improved adjustments procedure were used during the acquisitions. Imaging findings of chronic liver diseases, predetermined artifacts and image quality of all individual sequences in the first group and predetermined artifacts and image quality of T2-weighted sequences in the second group were reviewed retrospectively and independently by two reviewers. chi-Square tests were used to compare the findings between two groups of patients and individual sequences. Kappa statistics were used to determine the extent of agreement between the reviewers. Results: Fifteen dysplastic nodules in 6 of 66 (9%) patients and 12 hepatocellular carcinomas in 11 of 66 (17%) patients were detected. Excluding motion artifacts, three-dimensional (313) T1-weighted gradient-echo (GE) sequence was the least affected sequence by the artifacts. Image quality of T1-weighted 3D-GE sequences was excellent in 43 of 66 (65%) patients. In-phase and out-of-phase T1-weighted spoiled GE (SGE) images were fair in 62 of 66 (94%) and 61 of 66 (92%) patients, respectively. The image quality of short tau inversion recovery (STIR) and half-Fourier rapid acquisition with relaxation enhancement (RARE) sequences were fair in 31 of 66 (47%) and 53 of 66 (80%) patients. STIR and half-Fourier RARE sequences in the second group demonstrated significantly better image quality (P=.03 and P<.0001). Conclusion: 3.0-T MRI allows the acquisition of very high quality postgadolinium 3D-GE sequence, which permitted the detection and characterization of lesions in the setting of chronic liver diseases. The use of VERSE pulses and improved adjustments procedure improved the image quality of T2-weighted sequences. In-phase/out-of-phase SGE sequences are at present of fair quality. (C) 2008 Elsevier Inc. All rights reserved.

Tierra, palma africana y conflicto armado en el Bajo Atrato chocoano, Colombia. Una lectura desde el cambio en los órdenes de extracción

Desde la década de 1990 la región del Pacífico colombiano vive un proceso inédito de agudización del conflicto armado interno. Algunos estudios han descrito este hecho como una consecuencia no intencionada del reconocimiento de las poblaciones negras de la región como grupos étnicos propietarios de los territorios en los que habitan. En este artículo me pregunto de qué forma resultaron modificadas las dinámicas de conflicto en la subregión del Bajo Atrato chocoano (1985-2005) en Colombia, si esto se vincula con la explotación de sus recursos naturales, en particular la palma de aceite y cuál fue el papel que jugó en estas dinámicas el cambio en el régimen de propiedad de la tierra. Para responder a estas preguntas me baso en los estudios sobre la economía política de los conflictos armados e introduzco el concepto de órdenes de extracción con el fin de analizar las acciones de los actores del conflicto, los empresarios de la palma, el Estado como agente regulador y las poblaciones negras. Mi conclusión principal es que el cambio en la estructura de propiedad de la tierra no fue causa del conflicto y que el tipo de actor involucrado es una variable relevante.

Simulating the spatial variation of soil mineral N within fields using the model SUNDIAL

Variable rate applications of nitrogen (N) are of environmental and economic interest. Regular measurements of soil N supply are difficult to achieve practically. Therefore accurate model simulations of soil N supply might provide a practical solution for site-specific management of N. Mineral N, an estimate of N supply, was simulated by the model SUNDIAL (Simulation of Nitrogen Dynamics In Arable Land) at more than 100 locations within three arable fields in Bedfordshire, UK. The results were compared with actual measurements. The outcomes showed that the spatial patterns of the simulations of mineral N corresponded to the measurements but the range of values was underestimated.

Assembly rules for protein networks derived from phylogenetic-statistical analysis of whole genomes

Background: We report an analysis of a protein network of functionally linked proteins, identified from a phylogenetic statistical analysis of complete eukaryotic genomes. Phylogenetic methods identify pairs of proteins that co-evolve on a phylogenetic tree, and have been shown to have a high probability of correctly identifying known functional links. Results: The eukaryotic correlated evolution network we derive displays the familiar power law scaling of connectivity. We introduce the use of explicit phylogenetic methods to reconstruct the ancestral presence or absence of proteins at the interior nodes of a phylogeny of eukaryote species. We find that the connectivity distribution of proteins at the point they arise on the tree and join the network follows a power law, as does the connectivity distribution of proteins at the time they are lost from the network. Proteins resident in the network acquire connections over time, but we find no evidence that 'preferential attachment' - the phenomenon of newly acquired connections in the network being more likely to be made to proteins with large numbers of connections - influences the network structure. We derive a 'variable rate of attachment' model in which proteins vary in their propensity to form network interactions independently of how many connections they have or of the total number of connections in the network, and show how this model can produce apparent power-law scaling without preferential attachment. Conclusion: A few simple rules can explain the topological structure and evolutionary changes to protein-interaction networks: most change is concentrated in satellite proteins of low connectivity and small phenotypic effect, and proteins differ in their propensity to form attachments. Given these rules of assembly, power law scaled networks naturally emerge from simple principles of selection, yielding protein interaction networks that retain a high-degree of robustness on short time scales and evolvability on longer evolutionary time scales.

Utvärdering av programvaror för variabeldata till Lugnetgymnasiets färgskrivare,Ricoh AFC 6513.

The Lugnetgymnasium in Falun has a graphic education that supplies a color printer, which is availablefor the students in their hall. The printer is a Ricoh AFC 6513 and it is a model that can handlevariable data. It was bought in the autumn of 2002. The teachers of the graphic education want to makeuse of the variable data function and procure a variable data software. The purpose of this project is toevaluate variable data software’s, so that the most suitable choice of software can be made for the graphiceducation. To be able to make this choice, criterions has been made what the variable data softwarewill fulfil. Different software’s of variable data has been examined and a summary was made whichtells what software that fulfils all the criterions. The software’s that seemed appropriate for the graphiceducation were PrintShop Mail and Personalizer-X. Adecision which one of these software’s thatwill be purchase was made by the teachers on the graphic education. Tests and a more detailed studyon the software’s have been done. The information has later been presented for the teachers. They madea decision, which were Personalizer-X. After this decision, an easier manual for Personalizer-X wasmade. The purpose with the manual is that the students on the graphic education, quickly and easy canget started with the use of variable data.

An investigation of worn work roll materials used in the finishing stands of the hot strip mill for steel rolling

The surface failure characteristics of different work roll materials, i.e. High Speed Steel, High Chromium Iron and Indefinite Chill Iron, used in the finishing stands of a hot strip mill have been investigated using stereo microscopy, 3D optical profilometry, scanning electron microscopy and energy dispersive X-ray spectroscopy. The results show that the surface failure mechanisms of work rolls for hot rolling are very complex, involving plastic deformation, abrasive wear, adhesive wear, mechanical and thermal induced cracking, material transfer and oxidation. Despite the differences in chemical composition and microstructure, the tribological response of the different work roll materials was found to be strongly dependent on the material microstructure and especially the presence and distribution of microstructural constituents, such as the different carbide phases and graphite (in the case of Indefinite Chill Iron). Cracking and chipping of the work roll surfaces, both having a negative impact on work roll wear, are strongly influenced by the presence of carbides, carbide networks and graphite in the work roll surface. Consequently, the amount of carbide forming elements as well as the manufacturing process must be controlled in order to obtain an optimised microstructure and a predictable wear rate.

Progression of liver fibrosis in blood donors infected with hepatitis C virus

Background/Aims. Chronic hepatitis by HCV is progressive towards cirrhosis, with variable rate. We evaluated the rate of fibrosis progression (RFP), risk factors associated with advanced fibrosis (F3 and F4), and estimated the evolution time to cirrhosis. Methods. We transversely selected 142 blood donors infected only with HCV, with a known route of infection, submitted to liver biopsy at admission. RFP= ratio between stage of fibrosis (METAVIR)/estimated duration of infection in years. Non-parametric tests and logistic regression analysis, with significance level of 5% were used. Results. Median RFP was 0.086 U/year (0.05 - 0.142). Ten patients had F4 and 25 had F3. Median RFP values were significantly different (p=0.001) from one age group at contamination to the others and ALT and AST levels. There were no differences in the expected evolution to cirrhosis between intermediate fibrosers (F2) and the rapid fibrosers (F3 and F4). The independent variables associated with advanced fibrosis were ALT (OR 7.2) and GGT (OR 6.4) and age at inclusion (OR 1.12). Conclusion. This study suggests that RFP is extremely variable, it is exponential with age, and mainly influenced by host characteristics, especially age at contamination and possibly ethnical group. These asymptomatic patients had high percentage of fibrosis F2, F3 and F4.

Variabilidade espacial de atributos químicos do solo em Araguari-MG

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Efeito do flunixin meglumine, da somatotropina recombinante bovina e/ou da gonadotrofina coriônica humana na redução da mortalidade embrionária em vacas nelore (Bos taurus indicus)

Pós-graduação em Ciência Animal - FMVA

Análise Espacial Multivariada Aplicada na Avaliação da Fertilidade do Solo

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Chloroacetamid Spray Drift and Leaf Tatters in Hackberry

During the last decade, leaf tatters has been reported in white oak and hackberry across several Midwestern states. Herbicide spray drift studies have shown that chloroacetamides can induce leaf tatters. The objectives of this research were to: 1) identify vulnerable bud developmental stages in hackberry and 2) determine if different commercial chloroacetamides affect severity of leaf tatters. In 2008, a preliminary spray drift experiment was conducted on mature trees from a former hackberry provenance test stand. Acetochlor (Harness), S-metolachlor (Dual II Magnum), and dimethenamid (Outlook) were applied at concentrations approximating 27%, 54%, 81%, or 108% of the recommended field rate. Three developmental stages before bud burst were present on the selected trees. Leaf tatters did not develop on the selected hackberry trees. However, symptoms were observed on neighboring, non-target hackberry trees, which had been in the leaf unfolding and expanding stages at the time of spraying. In 2009, three year old hackberry seedlings were treated with 1%, 10%, and 100% of the recommended field rate of acetochlor (Harness), S-metolachlor (Dual II Magnum), and dimethenamid (Outlook). Folded buds and two unfolding leaf developmental stages were present on seedlings. Another spray study was conducted on 32 mature hackberry trees from the provenance stand. A solution of 5608 mg a.i./L dimethenamid (Outlook) was applied to trees in the unfolding and/or expanding leaf stage. Treated trees represented four provenances. Image analysis was used to calculate seedling and mature tree leaf areas and estimate the seedling percentage of leaf tissue loss. Foliar damage was not significantly different between seedlings treated with water, 1%, or 10% of the field rate. Foliar damage was significantly different between seedlings treated with 1% or 100% of the field rate, and between seedlings treated with 10% or 100% of the field rate. Foliar damage in seedlings was not significantly different between the developmental stages. Additionally, symptoms of leaf tatters were observed on the treated mature hackberry. Future studies should focus on chloroacetamide concentrations above 10% of the recommended field rate.

Heat conduction in a chain of harmonic and anharmonic oscillators under the presence of an energy conserving noise

Reproducing Fourier's law of heat conduction from a microscopic stochastic model is a long standing challenge in statistical physics. As was shown by Rieder, Lebowitz and Lieb many years ago, a chain of harmonically coupled oscillators connected to two heat baths at different temperatures does not reproduce the diffusive behaviour of Fourier's law, but instead a ballistic one with an infinite thermal conductivity. Since then, there has been a substantial effort from the scientific community in identifying the key mechanism necessary to reproduce such diffusivity, which usually revolved around anharmonicity and the effect of impurities. Recently, it was shown by Dhar, Venkateshan and Lebowitz that Fourier's law can be recovered by introducing an energy conserving noise, whose role is to simulate the elastic collisions between the atoms and other microscopic degrees of freedom, which one would expect to be present in a real solid. For a one-dimensional chain this is accomplished numerically by randomly flipping - under the framework of a Poisson process with a variable “rate of collisions" - the sign of the velocity of an oscillator. In this poster we present Langevin simulations of a one-dimensional chain of oscillators coupled to two heat baths at different temperatures. We consider both harmonic and anharmonic (quartic) interactions, which are studied with and without the energy conserving noise. With these results we are able to map in detail how the heat conductivity k is influenced by both anharmonicity and the energy conserving noise. We also present a detailed analysis of the behaviour of k as a function of the size of the system and the rate of collisions, which includes a finite-size scaling method that enables us to extract the relevant critical exponents. Finally, we show that for harmonic chains, k is independent of temperature, both with and without the noise. Conversely, for anharmonic chains we find that k increases roughly linearly with the temperature of a given reservoir, while keeping the temperature difference fixed.