Local privatization, intermunicipal cooperation, transaction costs and political interests: Evidence from Spain

Several empirical studies have analyzed the factors that influence local privatization. Variables related to fiscal stress, cost reduction, political processes and ideological attitudes are the most common explanatory variables used in these studies. In this paper, we add to this literature by examining the influence of transaction costs and political factors on local governments’ choices through new variables. In addition to this, we consider the role of additional aspects, such as intermunicipal cooperation as a potential alternative to privatization in order to exploit scale economies or scope economies. We consider two relevant services: solid waste collection and water distribution. Results from our estimates show that privatization (that is, contracting out to a private firm) is less common for water distribution than for solid waste collection. Higher transaction costs in water distribution are consistent with this finding. Furthermore, we find that municipalities with a conservative ruling party privatize more often regardless of the ideological orientation of the constituency. This shows that those political interests able to influence local elections are more important in determining the form of delivery than is the basic ideological stance of the constituency. Finally, we find that intermunicipal cooperation is an alternative to local privatization.

Reliability of intraoperative ultrasound in margin status assessment in women undergoing breast conserving surgery

Background: Effective treatment for breast cancer requires accurate preoperative planning, developing and implementing a consistent definition of margin clearance, and using tools that provide detailed real-time intraoperative information on margin status. Intraoperative ultrasound (IOUS) may fulfil these requirements and may offer few advantages that other preoperative localization and intraoperative margin assessment techniques may notPurpose: The goal of the present work is to determine how accurate the intraoperative ultrasound should be to acquire complete surgical excision with negative histological margins in patients undergoing Breast Conservative SurgeryDesign: A diagnostic test study with a cross-sectional design carried out in a tertiary referral hospital in Girona within a Breast Pathology UnitParticipants: Women diagnosed with breast cancer undergoing a Breast Conservative Surgery in the Breast Pathology Unit at Hospital Universitari de Girona Dr. Josep Trueta

Towards input/output-free modelling of linear infinite-dimensional systems in continuous time

This dissertation describes a networking approach to infinite-dimensional systems theory, where there is a minimal distinction between inputs and outputs. We introduce and study two closely related classes of systems, namely the state/signal systems and the port-Hamiltonian systems, and describe how they relate to each other. Some basic theory for these two classes of systems and the interconnections of such systems is provided. The main emphasis lies on passive and conservative systems, and the theoretical concepts are illustrated using the example of a lossless transfer line. Much remains to be done in this field and we point to some directions for future studies as well.

The Plastic Capacity of Boiler Supporting Headers

The goal of this thesis was to make a dimensioning tool to determine the plastic capacity of the boiler supporting header. The capacity of the header is traditionally determined by using FE-method during the project phase. By using the dimensioning tool the goal is to ensure the capacity already in the proposal phase. The study began by analyzing the headers of the ongoing projects by using FE-method. For the analytical solution a plain header was analyzed without the effects of branches or lug. The calibration of parameters in the analytical solution was made using these results. In the analytical solution the plastic capacity of the plastic hinges in the header was defined. The stresses caused by the internal pressure as well as the normal and shear forces caused by the external loading reduced the plastic moment. The final capacity was determined by using the principle of virtual work. The weakening effect of the branches was taken into account by using pressure areas. Also the capacity of the punching shear was defined. The results from the FE-analyses and the analytical solution correlate with each other. The results from the analytical solution are conservative but give correct enough results when considering the accuracy of the used method.

The effect of institutional settings on accounting conservatism – Empirical evidence from the Nordic countries and the transitional economies of Europe

The purpose of the dissertation is to investigate how different institutional settings affect accounting conservatism. These aspects are of interest because prior studies show that accounting quality is influenced not only by accounting standards, but also by incentives from the financial reporting environment. Accounting quality could be defined as the usefulness of financial reporting to investors and other parties in contractual relationships with the firm. In this thesis it is measured by a single, but important attribute, accounting conservatism. Conservatism is understood as asymmetric timeliness of loss and gain recognition. The study examines the role and the users of financial statements, and how changes in both respectively affect accounting conservatism. These two questions are explored in two different research environments, the Nordic countries and the transitional economies of Europe. The results of the dissertation indicate that the degree of accounting conservatism increases the closer the financial statement comes to fulfilling the informational role of financial reporting. Secondly, it is also implied that foreign investors demand conservative accounting numbers in order to mitigate the problem of information asymmetry. Overall, the findings suggest that earnings conservatism is useful and increases the quality of financial information for the purpose of decision-making and contracting. These results are of relevance to managers, investors and other users of financial reporting information, as well as to standard setters.

Tilinpäätösinformaation läpinäkyvyyden muutokset pohjoismaissa IFRS-standardeihin siirtymisen jälkeen

EU:n alueella julkisesti listatut yritykset siirtyivät käyttämään konsernitilinpäätöksissään IFRS standardeja vuodesta 2005 alkaen. Yhtenä syynä standardien käyttöönotolle oli lisääntynyt tarve tilinpäätösinformaation läpinäkyvyydelle. Tässä tutkimuksessa tutkitaan, onko listattujen pohjoismaisten yritysten tilinpäätösinformaation läpinäkyvyys parantunut IFRS standardeihin siirtymisen jälkeen. Tilinpäätösinformaation läpinäkyvyys koostuu oikea-aikaisuudesta ja tuloslaskelmapohjaisesta konservatiivisuudesta, jotka analysoidaan kvantitatiivisesti. Tilinpäätösinformaation läpinäkyvyys on parantunut, jos oikea-aikaisuus on kasvanut ja tuloslaskelmapohjainen konservatiivisuus madaltunut. Näin ei kuitenkaan ole käynyt analysoitavien ensimmäisten neljän vuoden aikana, eikä tasepohjaisen konservatiivisuuden todeta vaikuttaneen tuloksiin konservatiivisuuksien mittareiden negatiivisen korrelaation kautta. Tuloksiin voi vaikuttaa standardien käyttöönoton alkuvaikeudet sekä euroaluetta ja Yhdysvaltoja kohdannut rahoituskriisi tarkastelujakson loppu puolella.

WiseRoot-prosessilla hitsatun päittäisliitoksen väsymislujuus

Työssä tutkittiin Kempin WiseRoot-prosessilla hitsattujen päittäisliitosten väsymiskestävyyttä laboratoriokokein ja väsymiskestävyyden mitoitusmenetelmillä. WiseRoot-hitsausprosessi on räätälöity lyhytkaariprosessi juuripalkojen hitsaukseen yhdeltä puolelta. Väsytyskoekappaleissa käytettiin eri lujuusluokan rakenneteräksiä sekä materiaalipaksuuksia. Mantsinen Group Ltd Oy hitsasi lisäksi yhdeltä ja kahdelta puolelta hitsattuja vertailukappaleita normaalilla MAG-hitsausprosessilla. Väsymismitoitus tehdään yleisesti perustuen väsymisluokkiin, joten väsytyskokeilla ja mitoitusmenetelmillä saatuja tuloksia tarkasteltiin näiden luokitusten avulla. Tuloksia vertailtiin sekä keskenään että standardeista löytyviin väsymisluokkasuosituksiin. Väsymiskestävyyden mitoitusmenetelmistä työssä käytettiin nimelliseen jännitykseen, teholliseen lovijännitykseen ja paikalliseen venymään perustuvaa menetelmää sekä murtumismekaniikkaa. Laboratoriokokeiden perusteella voidaan todeta, että WiseRoot-hitsausprosessilla on mahdollista tuottaa yhdeltä puolelta päittäisliitos, jonka väsymiskestävyys on verrattavissa kahdelta puolelta hitsattuun päittäisliitokseen. Mitoitusmenetelmillä saadut tulokset olivat pääsääntöisesti konservatiivisia verrattuna koetuloksiin. Ainoastaan paikalliseen venymään perustuvalla menetelmällä saadut väsymisluokat olivat suurempia kuin väsytyskoetulosten perusteella lasketut väsymisluokat.

Warning system based on theoretical-experimental study of dispersion of soluble pollutants in rivers

Information about capacity of transport and dispersion of soluble pollutants in natural streams are important in the management of water resources, especially in planning preventive measures to minimize the problems caused by accidental or intentional waste, in public health and economic activities that depend on the use of water. Considering this importance, this study aimed to develop a warning system for rivers, based on experimental techniques using tracers and analytical equations of one-dimensional transport of soluble pollutants conservative, to subsidizing the decision-making in the management of water resources. The system was development in JAVA programming language and MySQL database can predict the travel time of pollutants clouds from a point of eviction and graphically displays the temporal distribution of concentrations of passage clouds, in a particular location, downstream from the point of its launch.

Ferimento transfixante de útero em gestante

In de past 50 years, maternal mortality rates have declined, in contrast, the number of deaths due to injury during pregnancy is on the rise. The authors report a case of 24° week pregnant woman victim of penetrating abdominal trauma by gunshot who sustained a grade I11 transfixing injury of the uterine fundus. Treatment was conservative regarding the fetus. Hysteroraphia of the injuries was executed with closure of both penetrating orifices. Obstetrical-gynecological evaluation and echogram documented letal viability in the post-operative period. Post-operative follow-up was performed with periodical echograms up to delivery on the ninth month. Clinical findings, treatment and follow-up will be discussed.

Molecular Systematics of Noctuoidea (Insecta, lepidoptera)

In this thesis, I conduct a series of molecular systematic studies on the large phytophagous moth superfamily Noctuoidea (Insecta, Lepidoptera) to clarify deep divergences and evolutionary affinities of the group, based on material from every zoogeographic region of the globe. Noctuoidea are the most speciose radiations of butterflies and moths on earth, comprising about a quarter of all lepidopteran diversity. The general aim of these studies was to apply suitably conservative genetic markers (DNA sequences of mitochondrial—mtDNA—and nuclear gene— nDNA—regions) to reconstruct, as the initial step, a robust skeleton phylogenetic hypothesis for the superfamily, then build up robust phylogenetic frameworks for those circumscribed monophyletic entities (i.e., families), as well as clarifying the internal classification of monophyletic lineages (subfamilies and tribes), to develop an understanding of the major lineages at various taxonomic levels within the superfamily Noctuoidea, and their inter-relationships. The approaches applied included: i) stabilizing a robust family-level classification for the superfamily; ii) resolving the phylogeny of the most speciose radiation of Noctuoidea: the family Erebidae; iii) reconstruction of ancestral feeding behaviors and evolution of the vampire moths (Erebidae, Calpinae); iv) elucidating the evolutionary relationships within the family Nolidae and v) clarifying the basal lineages of Noctuidae sensu stricto. Thus, in this thesis I present a wellresolved molecular phylogenetic hypothesis for higher taxa of Noctuoidea consisting of six strongly supported families: Oenosandridae, Notodontidae, Euteliidae, Erebidae, Nolidae, and Noctuidae. The studies in my thesis highlight the importance of molecular data in systematic and phylogenetic studies, in particular DNA sequences of nuclear genes, and an extensive sampling strategy to include representatives of all known major lineages of entire world fauna of Noctuoidea from every biogeographic region. This is crucial, especially when the model organism is as species-rich, highly diverse, cosmopolitan and heterogeneous as the Noctuoidea, traits that represent obstacles to the use of morphology at this taxonomic level.

Esôfago de barrett após gastrectomia total com reconstrução em Y de roux

Reflux esophagitis and Barrett's esophagus after total gastrectomy is related to reconstructive procedure of intestinal continuity. The Roux-en-Y operation with length of limb of 40 cm occasionally is not enough to prevent biliary reflux to distal esophagus. Barrett's esophagus is thought to develop as a consequence of biliary reflux and has a malignant potential. Symptoms of retroesternal burning and dysphagia that does not improve with conservative management has to be treated by an operative procedure. To prevent biliary reflux to distal esophagus after total gastrectomy the lenght of limb of Roux-en-Y should be at lest 60 cm.

Vuosihuollon aikainen jäähdytteen boorihappopitoisuuden laimeneminen Loviisan ydinvoimalaitoksen riskianalyysissä

This master's thesis examines scenarios, which can lead to a reactivity excursion due to boron dilution events in Loviisa nuclear power plant. This thesis also describes how the boron diluted slugs are modelled in the Probabilistic Risk Assessment (PRA) model. At the current model, the valuation of the reactivity risk due to boron dilution has been very conservative, and therefore the reactivity risk during an outage is as much as 9 % of Core Damage Frequency (CDF) and Large Release Frequency (LRF). The main objective of the thesis is to decrease the annual core damage and Large Release Frequency by reducing conservative assumptions in the probabilistic modelling of boron dilution events. The core behavior during boron dilution events was modelled and reported in 2011 by Fortum using three-dimensional core model of Apros. The results of these analyses were reported same year by Fortum. According to the reported results and the analyses made by StarNode visualization program, it seems that some changes could be made in the boron dilution fault trees of the PRA model. As a result, the reactivity risk was decreased to 0.7 % of the annual CDF. In the other words, the total annual CDF and LRF were decreased 8.5 % due to the changes made in the PRA model. However the analyses made by Apros include some uncertainty. The accuracy of the analyses should be validated before making these changes in the official PRA model.

Necrose da mucosa esofágica como complicação da cardiomiotomia à heller para tratamento de megaesôfago chagásico

This article presents a complication of the laparoscopic technique for Heller cardiomyotomy and anterior fundoplication. This procedure is safe and provides excellent relief of disphagia in esophageal achalasia. Nevertheless, there are rare but dangerous complications, such as late active digestive bleeding, presented in this paper which was resistant to conservative treatment and led to hypovolemic shock. Urgent laparotomy performed to identify and control bleeding, revealed necrosis of esophageal mucosa with a bleeding gastric vessel. Inadequate exposure of the gastroesophageal junction and an incision very close to the lesser curvature might have damaged the esophageal branches of the left gastric artery, leading to ischemic necrosis of the mucosa and exposure of the gastric wall and its vessels.

Cirurgia de tikhoff-linberg para tratamento de condrossarcoma localmente avançado da região escápulo-umeral

Chondrosarcoma is a rare malignant neoplasia that most of the time affects young adults. Its location is preferentially the pelvic and scapular girdle and surgery is its treatment of choice. There are no role for chemo or radiation therapy, because of their low index of response. We describe a case of a 45 year-old male patient with an extensive low grade right umerus chondrosarcoma. In spite of the local extension, there was no invasion of the shoulder neurovascular structures. Treatment proposed was the Tikhoff-Linberg procedure, and the operation was performed with success, with no complications. Free margins were obtained. The patient is now on two years follow-up with no evidence of recurrent disease and is able to drive, fish and carry packs. He can not abduct his arm, but he could not do that even before surgery, due to severe pain. We believe this is an excellent conservative approach to such tumors, that otherwise would require a forequarter amputation, and strongly recommend the technique.

Hematoma retroperitoneal espontâneo

We present a case of a spontaneous retroperitoneal hematoma in a 62 year-old man who was using acethylsalicylic acid (ASA). Spontaneous retroperitoneal hematoma is a rare, but potentially serious complication of anticoagulation therapy. Through literature revision, we have discussed the etiological aspects of this disease and the importance of obtaining the preoperative diagnosis for an appropriate and conservative operative treatment.