836 resultados para Accounting -- Moral and ethical aspects
Resumo:
A small lathe has been modified to work under microprocessor control to enhance the facilities which the lathe offers and provide a wider operating range with relevant economic gains. The result of these modifications give better operating system characteristics. A system of electronic circuits have been developed, utilising the latest technology, to replace the pegboard with the associated obsolete electrical components. Software for the system includes control programmes for the implementation of the original pegboard operation and several sample machine code programmes are included, covering a wide spectrum of applications, including diagnostic testing of the control system. It is concluded that it is possible to carry out a low cost retrofit on existing machine tools to enhance their range of capabilities.
Resumo:
Separate physiological mechanisms which respond to spatial and temporal stimulation have been identified in the visual system. Some pathological conditions may selectively affect these mechanisms, offering a unique opportunity to investigate how psychophysical and electrophysiological tests reflect these visual processes, and thus enhance the use of the tests in clinical diagnosis. Amblyopia and optical blur were studied, representing spatial visual defects of neural and optical origin, respectively. Selective defects of the visual pathways were also studied - optic neuritis which affects the optic nerve, and dementia of the Alzheimer type in which the higher association areas are believed to be affected, but the primary projections spared. Seventy control subjects from 10 to 79 years of age were investigated. This provided material for an additional study of the effect of age on the psychophysical and electrophysiological responses. Spatial processing was measured by visual acuity, the contrast sensitivity function, or spatial modulation transfer function (MTF), and the pattern reversal and pattern onset-offset visual evoked potential (VEP). Temporal, or luminance, processing was measured by the de Lange curve, or temporal MTF, and the flash VEP. The pattern VEP was shown to reflect the integrity of the optic nerve, geniculo striate pathway and primary projections, and was related to high temporal frequency processing. The individual components of the flash VEP differed in their characteristics. The results suggested that the P2 component reflects the function of the higher association areas and is related to low temporal frequency processing, while the Pl component reflects the primary projection areas. The combination of a delayed flash P2 component and a normal latency pattern VEP appears to be specific to dementia of the Alzheimer type and represents an important diagnostic test for this condition.
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Every year throughout the world, individuals' health is damaged by their exposure to toxic chemicals at work. In most cases these problems will resolve, but many will sustain permanent damage. Whilst any justified claim for compensation requires medical and legal evidence a crucial and often controversial component of this process is the establishment of a causal link between the individual's condition and exposure to a specific chemical or substance. Causation, in terms of how a substance or substances led the claimant to his or her current plight, can be difficult to establish and the main purpose of this book, is to provide the aspiring expert report writer with a concise, practical guide that uses case histories to illuminate the process of establishing causation in occupational toxicity proceedings. In summary: A practical, accessible guide to the preparation of balanced, scientifically sound expert reports in the context of occupational toxicology. Focuses on the scientist's role in establishing a causal link between exposure to toxins and an individual's ill health. Includes real-life case histories drawn from the Author's 15 years experience in this area to illustrate the principles involved. Expert Report Writing in Toxicology: Forensic, Scientific and Legal Aspects proves invaluable to scientists across a range of disciplines needing guidance as to what is expected of them in terms of the best use of their expertise and how to present their findings in a manner that is authoritative, balanced and informative.
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Tanulmányunk a gazdasági versenyképességgel, kiemelten annak nemzetgazdasági szintű vetületével és a sport esetében történő értelmezésével foglakozik. A gazdasági versenyképesség esetén kiemelten kezeljük az IMD és a WEF versenyképességi rangsorait, a sport esetén pedig szétválasztjuk a hivatásos és a szabadidősportot. A hivatásos sport esetén bemutatjuk a sportszakmai versenyképességet indikáló és a sportszakmai versenyképességre hatással lévő gazdasági és társadalmi mutatókat egyaránt. Összehasonlítási csoportot képeztünk, amelyben Magyarország és a környező országok szerepelnek és a komparatív elemzés kiterjed a gazdasági és a sportszakmai versenyképességre, valamint a sportszakmai versenyképességre ható gazdasági és társadalmi tényezőkre egyaránt. A sportszakmai versenyképességet az olimpiai érmek számával és azok pontértékével mérjük, amit az olimpiák teljes történelmére és az elmúlt 20 év különböző szakaszaira egyaránt vizsgálunk, míg a gazdasági és társadalmi tényezőket csak a mondanivalónk szempontjából legrelevánsabb évekre, az új évezredre vizsgálunk. A hivatásos sporttal kapcsolatos versenyképességi kérdésekből azt a következtetést vontuk le, hogy Magyarország történelmi sportszakmai eredményességének fenntartását a jelen gazdasági és társadalmi tényezők nem igazolják, sőt az elmúlt időszak visszaesését támasztják alá és a Londoni olimpián való szereplésünkkel kapcsolatban inkább az összehasonlítási csoporton belüli további visszacsúszást, mintsem az eredmény javulását támogatják. A tanulmányban azt állítjuk, hogy egyéni, vállalati és makrogazdasági versenyképességet is javíthat a szabadidősport. Mikro szinten, majd makrogazdasági szinten elemeztük a szabadidősport hatásait, valamint próbáltunk választ keresni arra a kérdésre, hogy hogyan válhat az egyén, a vállalat és végső célként a gazdaság versenyképesebbé a fizikai aktivitás által. A kevesebb betegség és egészségügyi kiadás, vagy éppen a kedvezőbb várható élettartami mutatók mellett termelékenység-növekedés, a versenyképességi rangsorokban pedig előkelőbb helyezések érhetők el. ______ Our paper tackles the concept of competitiveness in the national level and interprets it also in the field of sport as well. In the economics field we focus on the competitiveness rankings of IMD and WEF and in the sport field we differentiate between professional and leisure sport. In the case of professional sport we introduce the measures of sport competitiveness and its influencing economic and social factors as well. We have made a peer group which contains Hungary and its neighboring countries and the comparative study tackles the sport competitiveness and the influencing economic and social factors as well. We measure sport competitiveness with the Olympic medal count and the medals point value, which is counted in the whole Olympic history, and different phases of the last 20 years. The economic and social factors are compared only in the new millennia as this is the most relevant time frame of this study. From the competitiveness analysis of professional sport we concluded that the maintenance of Hungary’s historical sport successes is not proved by nowadays economic and social factors, however they support the past years decline. These factors also indicate that in London (2012)we would rather slip one more position back in the peer group, than rise again from our ashes. In our opinion leisure sport could enhance the competitiveness of individuals, companies, and economy also. We analysed the effects of leisure sport on the microeconomic and macroeconomic level, and tried to find answer to that question how could be individuals, companies, and economy more competitive through leisure sport. Besides less illness and health care expenditures, longer life expectancy, productivity growth, countries could be well placed in competitiveness’ rankings.
Resumo:
A közpénzelköltés hatékonyságát hazai viszonylatban az éves közpénzköltés nagyságával és az alkalmazott eljárástípusok, beszerzési tárgyak számával, értékével kapcsolatosan van lehetősége a hivatalos statisztikák elemzése során az érdeklődőnek vizsgálni. A törvény preambulumában található „a közpénzek ésszerű felhasználása átláthatóságának és széles körű nyilvános ellenőrizhetőségének megteremtése, továbbá a közbeszerzések során a verseny tisztaságának biztosítása” célrendszer csak részben érvényesül. A tanulmány arra kíván rávilágítani, hogy a hazai közbeszerzés-kutatás eredményei alapján milyen elképzelés van a GDP közel 5%-án hatékony elköltéséről Magyarországon. Vajon valódi akadálya-e a közbeszerzés a tisztességtelen versenynek, s elősegíti-e a piaci folyamatok érvényesülését annak szabályozása. A szerző válaszai rávilágítanak a közbeszerzési piaci folyamatok, gyengeségek, kevésbé hatékony megnyilvánulások és kritikus vélemények okaira, melyek közvetlen kapcsolatban vannak a közbeszerzés válságos helyzetével, s azonosítják azokat a kritikus pontokat, melyeken érdemes változtatni egy reménybeli hatékonyabb állapot, piaci egyensúlyi helyzet kialakítása érdekében. _______ The analysis of public spending can be based on official statistics showing the figures of annual public spending and the value and number of different procedures and purchased items. However, public procurement spending an annual amount of 1600-1800 billion HUF of public money in an ever changing legal environment, are intended to ensure not only some efficiency in public spending, but to reach several other aims as well. Although the preamble of the public procurement law states, that “a legal environment ought to be created, where the transparency and public accountability of spending public money and fair competition regarding public procurement procedures is ensured”, these requirements are only partially met. This study, based on the results of recent analyses concerning public procurement, wishes to represent our ideas about how to spend efficiently nearly 5% of the Hungarian GDP. Is it really true, that public procurement can be regarded as a genuine means against unfair competition, and can we really foster market processes by regulating public procurement? The author answers highlight the causes of the weaknesses of public procurement procedures, inefficient practices and critical opinions, which are closely connected to the present dire state of public procurement. This study also identifies the crucial elements to be changed in order to achieve a hopefully more efficient state and a preferable market balance.
Resumo:
We conducted a series of experiments whereby dissolved organic matter (DOM) was leached from various wetland and estuarine plants, namely sawgrass (Cladium jamaicense), spikerush (Eleocharis cellulosa), red mangrove (Rhizophora mangle), cattail (Typha domingensis), periphyton (dry and wet mat), and a seagrass (turtle grass; Thalassia testudinum). All are abundant in the Florida Coastal Everglades (FCE) except for cattail, but this species has a potential to proliferate in this environment. Senescent plant samples were immersed into ultrapure water with and without addition of 0.1% NaN3 (w/ and w/o NaN3, respectively) for 36 days. We replaced the water every 3 days. The amount of dissolved organic carbon (DOC), sugars, and phenols in the leachates were analyzed. The contribution of plant leachates to the ultrafiltered high molecular weight fraction of DOM (>1 kDa; UDOM) in natural waters in the FCE was also investigated. UDOM in plant leachates was obtained by tangential flow ultrafiltration and its carbon and phenolic compound compositions were analyzed using solid state 13C cross-polarization magic angle spinning nuclear magnetic resonance (13C CPMAS NMR) spectroscopy and thermochemolysis in the presence of tetramethylammonium hydroxide (TMAH thermochemolysis), respectively. The maximum yield of DOC leached from plants over the 36-day incubations ranged from 13.0 to 55.2 g C kg−1 dry weight. This amount was lower in w/o NaN3 treatments (more DOC was consumed by microbes than produced) except for periphyton. During the first 2 weeks of the 5 week incubation period, 60–85% of the total amount of DOC was leached, and exponential decay models fit the leaching rates except for periphyton w/o NaN3. Leached DOC (w/ NaN3) contained different concentrations of sugars and phenols depending on the plant types (1.09–7.22 and 0.38–12.4 g C kg−1 dry weight, respectively), and those biomolecules comprised 8–34% and 4–28% of the total DOC, respectively. This result shows that polyphenols that readily leach from senescent plants can be an important source of chromophoric DOM (CDOM) in wetland environments. The O-alkyl C was found to be the major C form (55±9%) of UDOM in plant leachates as determined by 13C CPMAS NMR. The relative abundance of alkyl C and carbonyl C was consistently lower in plant-leached UDOM than that in natural water UDOM in the FCE, which suggests that these constituents increase in relative abundance during diagenetic processing. TMAH thermochemolysis analysis revealed that the phenolic composition was different among the UDOM leached from different plants, and was expected to serve as a source indicator of UDOM in natural water. Polyphenols are, however, very reactive and photosensitive in aquatic environments, and thus may loose their plant-specific molecular characteristics shortly. Our study suggests that variations in vegetative cover across a wetland landscape will affect the quantity and quality of DOM leached into the water, and such differences in DOM characteristics may affect other biogeochemical processes.
Resumo:
This dissertation consists of three essays on different aspects of water management. The first essay focuses on the sustainability of freshwater use by introducing the notion that altruistic parents do bequeath economic assets for their offspring. Constructing a two-period, over-lapping generational model, an optimal ratio of consumption and pollution for old and young generations in each period is determined. Optimal levels of water consumption and pollution change according to different parameters, such as, altruistic degree, natural recharge rate, and population growth. The second essay concerns water sharing between countries in the case of trans-boundary river basins. The paper recognizes that side payments fail to forge water-sharing agreement among the international community and that downstream countries have weak bargaining power. An interconnected game approach is developed by linking the water allocation issue with other non-water issues such as trade or border security problems, creating symmetry between countries in bargaining power. An interconnected game forces two countries to at least partially cooperate under some circumstances. The third essay introduces the concept of virtual water (VW) into a traditional international trade model in order to estimate water savings for a water scarce country. A two country, two products and two factors trade model is developed, which includes not only consumers and producer's surplus, but also environmental externality of water use. The model shows that VW trade saves water and increases global and local welfare. This study should help policy makers to design appropriate subsidy or tax policy to promote water savings especially in water scarce countries.^
Resumo:
This dissertation consists of three essays on different aspects of water management. The first essay focuses on the sustainability of freshwater use by introducing the notion that altruistic parents do bequeath economic assets for their offspring. Constructing a two-period, over-lapping generational model, an optimal ratio of consumption and pollution for old and young generations in each period is determined. Optimal levels of water consumption and pollution change according to different parameters, such as, altruistic degree, natural recharge rate, and population growth. The second essay concerns water sharing between countries in the case of trans-boundary river basins. The paper recognizes that side payments fail to forge water-sharing agreement among the international community and that downstream countries have weak bargaining power. An interconnected game approach is developed by linking the water allocation issue with other non-water issues such as trade or border security problems, creating symmetry between countries in bargaining power. An interconnected game forces two countries to at least partially cooperate under some circumstances. The third essay introduces the concept of virtual water (VW) into a traditional international trade model in order to estimate water savings for a water scarce country. A two country, two products and two factors trade model is developed, which includes not only consumers and producer’s surplus, but also environmental externality of water use. The model shows that VW trade saves water and increases global and local welfare. This study should help policy makers to design appropriate subsidy or tax policy to promote water savings especially in water scarce countries.