19 p:nä kesäkuuta 1942

Kirje 19.6.1942

Cost system design and cost management in the Spanish public sector

Cost systems have been shown to have developed considerably in recent years andactivity-based costing (ABC) has been shown to be a contribution to cost management,particularly in service businesses. The public sector is composed to a very great extentof service functions, yet considerably less has been reported of the use of ABC tosupport cost management in this sector.In Spain, cost systems are essential for city councils as they are obliged to calculate thecost of the services subject to taxation (eg. waste collection, etc). City councils musthave a cost system in place to calculate the cost of services, as they are legally requirednot to profit , from these services.This paper examines the development of systems to support cost management in theSpanish Public Sector. Through semi-structured interviews with 28 subjects within oneCity Council it contains a case study of cost management. The paper contains extractsfrom interviews and a number of factors are identified which contribute to thesuccessful development of the cost management system.Following the case study a number of other City Councils were identified where activity-based techniques had either failed or stalled. Based on the factors identified inthe single case study a further enquiry is reported. The paper includes a summary usingstatistical analysis which draws attention to change management, funding and politicalincentives as factors which had an influence on system success or failure.

Informe de evaluación de los recursos pesqueros anchoveta, sardina, jurel y caballa a julio de 1980

Evaluación de los recursos pelágicos a julio de 1980, proyectándose sobre los niveles de captura permisibles para el segundo semestre de 1980.

Estructura especiológica de los subsistemas dermesal costero y pelagial costero. Prospección E/E Huamanga 9611-12

Se analiza la composición especiológica y distribución de las capturas obtenidas en la Prospección Pesquera Costera efectuada entre Punta Malpelo (03°30,32 'S; 80°33,36 'W), sur de Puerto Pizarro, y bahía Grande (11°12,46 'S; 77°43,20 'W), al norte de Huacho. Se capturaron 115 especies: 86 peces, 17 crustáceos, 6 moluscos, 3 equinodermos, un cnidario, un sálpido y un poliqueto. Los recursos demersales, con lances de arrastre de fondo, efectuados entre las Puntas Malpelo y Malabrigo (07°43,05 'S, 79°38,75 'W), tuvieron la mayor diversidad (113 especies) y la mayor captura (11 639,4 kg de pesca) destacando por sus volúmenes, tres especies que representaron el 74% de la pesca de arrastre: la merluza (Merluccius gayi peruanus con 6.508,1 kg) seguida del falso volador (Prionotus stephanophrys con 1.603,85 kg) y la anchoveta blanca (Anchoa nasus con 499,85 kg). Los recursos pelágicos se capturaron en menor volumen (581,2 kg), y dos especies constituyeron el 95,3% del total: la anchoveta (Engraulis ringens con 251,95 kg) y el bagre con faja (Galeichthys peruvianus con 301,7 kg).

Rouva Ellen Fagerlund Wyke 20/6 1967

Kirje

Molecular analysis and mating behaviour of the Trichophyton mentagrophytes species complex.

Isolates of the Trichophyton mentagrophytes complex vary phenotypically. Whether the closely related zoophilic and anthropophilic anamorphs currently associated with Arthroderma vanbreuseghemii have to be considered as members of the same biological species remains an open question. In order to better delineate species in the T. mentagrophytes complex, we performed a mating analysis of freshly collected isolates from humans and animals with A. benhamiae and A. vanbreuseghemii reference strains, in comparison to internal transcribed spacer (ITS) and 28S rDNA sequencing. Mating experiments as well as ITS and 28S sequencing unambiguously allowed the distinction of A. benhamiae and A. vanbreuseghemii. We have also shown that all the isolates from tinea pedis and tinea unguium identified as T. interdigitale based on ITS sequences mated with A. vanbreuseghemii tester strains, but had lost their ability to give fertile cleistothecia. Therefore, T. interdigitale has to be considered as a humanized species derived from the sexual relative A. vanbreuseghemii.

Internet use by patients with psychiatric disorders in search for general and medical informations

BACKGROUND: Internet is commonly used by the general population, notably for health information-seeking. There has been little research into its use by patients treated for a psychiatric disorder. AIM: To evaluate the use of internet by patients with psychiatric disorders in searching for general and medical information. METHODS: In 2007, 319 patients followed in a university hospital psychiatric out-patient clinic, completed a 28-items self-administered questionnaire. RESULTS: Two hundred patients surveyed were internet users. Most of them (68.5%) used internet in order to find health-related information. Only a small part of the patients knew and used criteria reflecting the quality of contents of the websites consulted. Knowledge of English and private Internet access were the factors significantly associated with the search of information on health on Internet. CONCLUSIONS: Internet is currently used by patients treated for psychiatric disorders, especially for medical seeking information.

Nota breve sobre o conceito de média

O conceito de média surge de modo abundante na disciplina de Métodos Estatísticos, presente em muitos cursos de licenciatura de instituições de ensino superior. Surge, de igual modo, em domínios onde a noção de acaso está ausente, mas onde o conceito de média continua a ser essencial no tratamento de dados ligados a determinadas grandezas. A tendência para a utilização de modelos quantitativos em número cada vez maior de domínios do saber, determinou a necessidade de colher quantidades sempre mais vastas de informação numérica, acompanhadas do correspondente tratamento.

Audit report on Pottawattamie County, Iowa for the year ended June 30, 2008

Audit report on Pottawattamie County, Iowa for the year ended June 30, 2008