854 resultados para current assets
Resumo:
Abstract A solitary pulmonary nodule is a common, often incidental, radiographic finding. The investigation and differential diagnosis of solitary pulmonary nodules remain complex, because there are overlaps between the characteristics of benign and malignant processes. There are currently many strategies for evaluating solitary pulmonary nodules. The main objective is to identify benign lesions, in order to avoid exposing patients to the risks of invasive methods, and to detect cases of lung cancer accurately, in order to avoid delaying potentially curative treatment. The focus of this study was to review the evaluation of solitary pulmonary nodules, to discuss the current role of 18F-fluorodeoxyglucose positron-emission tomography, addressing its accuracy and cost-effectiveness, and to detail the current recommendations for the examination in this scenario.
Resumo:
Extracorporeal assistances are exponentially used for patients, with acute severe but reversible heart or lung failure, to provide more prolonged support to bridge patients to heart and/or lung transplantation. However, experience of use of extracorporeal assistance for pulmonary resection is limited outside lung transplantation. Airways management with standard mechanical ventilation system may be challenging particularly in case of anatomical reasons (single lung), presence of respiratory failure (ARDS), or complex tracheo-bronchial resection and reconstruction. Based on the growing experience during lung transplantation, more and more surgeons are now using such devices to achieve good oxygenation and hemodynamic support during such challenging cases. We review the different extracorporeal device and attempt to clarify the current practice and indications of extracorporeal support during pulmonary resection.
Resumo:
Contemporary public administrations have become increasingly more complex, having to cordinate actions with emerging actors in the public and the private spheres. In this scenario the modern ICTs have begun to be seen as an ideal vehicle to resolve some of the problems of public administration. We argue that there is a clear need to explore the extent to which public administrations are undergoing a process of transformation towards a netowork government linked to the systematic incorporation of ICTs in their basic activities. Through critically analysing a selection of e-government evaluation reports, we conclude that research should be carried out if we are to build a solid government assessment framework based on network-like organisation characteristics.
Resumo:
In the thesis the principle of work of eddy current position sensors and the main cautions that must be taken into account while sensor design process are explained. A way of automated eddy current position sensor electrical characteristics measurement is suggested. A prototype of the eddy current position sensor and its electrical characteristics are investigated. The results obtained by means of the automated measuring system are explained.
Resumo:
[spa] Este trabajo realiza un estudio empírico sobre los efectos, que se señalan en las discusiones teóricas, de la utilización del valor razonable (VR) frente al coste histórico (CH), utilizando dos muestras de explotaciones agrícolas, una de las cuales valora sus activos biológicos a CH y la otra a VR. No se encontraron diferencias significativas en los beneficios e ingresos entre ambas muestras, ni siquiera en sus volatilidades. Tampoco se encontraron diferencias significativas en rentabilidad, manipulación contable, ni en el poder de ambos criterios de valoración para predecir los flujos de tesorería. Por el contrario, la mayor parte de los tests realizados revelan un mayor poder de los beneficios calculados bajo el VR para la predicción de los beneficios futuros, respecto de cuando son calculados bajo el CH. El estudio proporciona también evidencia empírica de prácticas contables defectuosas de CH en el sector agrícola, concluyendo que el VR puede representar un criterio de valoración interesante para un sector, como el agrícola, caracterizado por el predominio de pequeñas explotaciones familiares.
Resumo:
[spa] Este trabajo realiza un estudio empírico sobre los efectos, que se señalan en las discusiones teóricas, de la utilización del valor razonable (VR) frente al coste histórico (CH), utilizando dos muestras de explotaciones agrícolas, una de las cuales valora sus activos biológicos a CH y la otra a VR. No se encontraron diferencias significativas en los beneficios e ingresos entre ambas muestras, ni siquiera en sus volatilidades. Tampoco se encontraron diferencias significativas en rentabilidad, manipulación contable, ni en el poder de ambos criterios de valoración para predecir los flujos de tesorería. Por el contrario, la mayor parte de los tests realizados revelan un mayor poder de los beneficios calculados bajo el VR para la predicción de los beneficios futuros, respecto de cuando son calculados bajo el CH. El estudio proporciona también evidencia empírica de prácticas contables defectuosas de CH en el sector agrícola, concluyendo que el VR puede representar un criterio de valoración interesante para un sector, como el agrícola, caracterizado por el predominio de pequeñas explotaciones familiares.
Resumo:
There is an intense debate on the convenience of moving from historical cost (HC) toward the fair value (FV) principle. The debate and academic research is usually concerned with financial instruments, but the IAS 41 requirement of fair valuation for biological assets brings it into the agricultural domain. This paper performs an empirical study with a sample of Spanish farms valuing biological assets at HC and a sample applying FV, finding no significant differences between both valuation methods to assess future cash flows. However, most tests reveal more predictive power of future earnings under fair valuation of biological assets, which is not explained by differences in volatility of earnings and profitability. The study also evidences the existence of flawed HC accounting practices for biological assets in agriculture, which suggests scarce information content of this valuation method in the predominant small business units existing in the agricultural sector in advanced Western countries
Resumo:
The aim of the work is to study the existing analytical calculation procedures found in literature to calculate the eddy-current losses in surface mounted permanent magnets within PMSM application. The most promising algorithms are implemented with MATLAB software under the dimensional data of LUT prototype machine. In addition finite elements analyze, utilized with help of Flux 2D software from Cedrat Ltd, is applied to calculate the eddy-current losses in permanent magnets. The results obtained from analytical methods are compared with numerical results.
Resumo:
The problem concerning livestock waste handling in the Leningrad region has been subjected to a number of research works. However, the requirements for use of manure and sewage sludge as well as for treatment processes are not certain. So, this problem remains relevant and, therefore, further investigation ought to be made. Currently a large amount of sewage sludge and manure is generated in the Leningrad region. These livestock wastes have to be obligatory treated. The most common methods for treatment in the region, such as anaerobic digestion, composting and aging as well as the most potential methods are described in the thesis. The most potential methods for the Leningrad region are anaerobic digestion, composting and combustion. Each method has strengths and weaknesses, which are also considered in the paper. Aging was not considered as potential treatment method because it does not meet the sanitary and epidemiological requirements. Furthermore, the work gives an overview and comparison of Finnish and Russian legislative and normative acts concerning livestock wastes handling. On the whole the requirements of the Russian Federation concerning sewage sludge and manure are not much different from the Finnish ones.
Resumo:
This paper presents empirical research comparing the accounting difficulties that arise from the use of two valuation methods for biological assets, fair value (FV) and historical cost (HC) accounting, in the agricultural sector. It also compares how reliable each valuation method is in the decision-making process of agents within the sector. By conducting an experiment with students, farmers, and accountants operating in the agricultural sector, we find that they have more difficulties, make larger miscalculations and make poorer judgements with HC accounting than with FV accounting. In-depth interviews uncover flawed accounting practices in the agricultural sector in Spain in order to meet HC accounting requirements. Given the complexities of cost calculation for biological assets and the predominance of small family business units in advanced Western countries, the study concludes that accounting can be more easily applied in the agricultural sector under FV than HC accounting, and that HC conveys a less accurate grasp of the real situation of a farm.
Resumo:
Electron transport in a self-consistent potential along a ballistic two-terminal conductor has been investigated. We have derived general formulas which describe the nonlinear current-voltage characteristics, differential conductance, and low-frequency current and voltage noise assuming an arbitrary distribution function and correlation properties of injected electrons. The analytical results have been obtained for a wide range of biases: from equilibrium to high values beyond the linear-response regime. The particular case of a three-dimensional Fermi-Dirac injection has been analyzed. We show that the Coulomb correlations are manifested in the negative excess voltage noise, i.e., the voltage fluctuations under high-field transport conditions can be less than in equilibrium.
Resumo:
Drought is the main constraint on wheat yield in Mediterranean conditions. The photosynthesis, chlorophyll fluorescence and plant growth parameters of durum wheat (Triticum turgidum, L. var. durum) were compared at three [CO2] (i.e., depleted 260 ppm, current 400ppm and elevated 700 ppm) in plants subjected to twowater regimes (i.e.,well-wateredWW, and mildwater stress by drought orwater deficit WS), during pre-anthesis, post-anthesis and the end of grain filling. We showed that [CO2] effects on plants are modulated by water availability. Plants at depleted [CO2] showed photosynthetic acclimation (i.e., up-regulation) and reduced plant biomass and Harvest Index, but depleted [CO2] combined with WS has a more negative impact on plants with decreases in C assimilation and biomass. Plants at elevated [CO2] had decreased plant growth and photosynthesis in response to a down-regulation mechanism resulting from a decrease in Rubisco and N content, but plants exposed to a combination of elevated [CO2] and WS were the most negatively affected (e.g., on plant biomass).
Resumo:
In the context of autonomous sensors powered by small-size photovoltaic (PV) panels, this work analyses how the efficiency of DC/DC-converter-based power processing circuits can be improved by an appropriate selection of the inductor current that transfers the energy from the PV panel to a storage unit. Each component of power losses (fixed, conduction and switching losses) involved in the DC/DC converter specifically depends on the average inductor current so that there is an optimal value of this current that causes minimal losses and, hence, maximum efficiency. Such an idea has been tested experimentally using two commercial DC/DC converters whose average inductor current is adjustable. Experimental results show that the efficiency can be improved up to 12% by selecting an optimal value of that current, which is around 300-350 mA for such DC/DC converters.
Resumo:
The main objective of this thesis was to compare the efficiency of counter-current and co-current filter cake washing techniques. Filter cake washing is a common unit operation which is used in the chemical process industry for improving the recovery of the liquid phase or for purifying the solid phase of the filter cake. Counter-current displacement washing is more difficult to arrange and it requires additional process equipment but the advantage of counter-current method is that the consumption of wash water that is required for achieving certain filter cake purity may be considerably decreased when compared to the co-current washing method. This is true especially for materials that are difficult to wash. The literature part of this thesis consists of a review of filter cake washing in general, including the basic principles of co-current and counter-current techniques, and a description of the structure and operation of a horizontal vacuum belt filter, which is the equipment considered in the experimental part of this thesis. Also the most common cake washing models are introduced. The experiments were performed by washing wheat apatite filter cakes in a laboratory scale vacuum filter by using both co-current and counter-current washing methods. The main results of these tests were the washing curves that relate the purity of the filter cake to the amount of wash liquid used. Comparison between the obtained washing curves showed that both washing methods could be efficiently applied for achieving good washing results. The differences between the wash liquid consumptions in the co-current and counter-current washing methods were found to be surprisingly small but this is most probably explained by the relatively good washing characteristics of the apatite cakes. The washing models introduced in the literature part were compared with the results obtained from the experiments and it was found out that the studied cake washing processes could be described