Application of European accounting standards to the public healthcare sector: a comparative study on the application of the European System of Accounts ESA-95 to healthcare centres in the United Kingdom, France and Germany

This report aims to analyse how European accounting standards (European System of Accounts ESA-95) are interpreted and applied to the public healthcare sector, from the standpoint of comparative law. Specifically, the study focuses on the application of ESA-95 to healthcare centres in the United Kingdom, France and Germany, with the aim of reaching useful conclusions for the Public Companies and Consortia (EPIC, for their initials in Catalan) in the Catalan Public Healthcare System.

Evaluation of the Consolid System of Soil Stabilization, MLR-86-10, 1987

The Consolid System by American Consolid Inc. is a three product system that, according to product literature, "enables any soil, found anywhere, to be upgraded to achieve better characteristics necessary in improving road life and quality". Consolid was evaluated along with mixes of cement-fly ash and hydrated lime on two soils. The soils were an A-2-4(0) with zero plasticity index and an A-7-8(18) with a 31 plasticity index. American Consolid Inc. recommended an application rate of 0.10% Consolid 444 and 1.00% Conservex by dry soil weight. The application rate chosen for cement-fly ash was 5% cement and 15% fly ash and for hydrated lime it was 6.5%. Testing involved triaxial testing of specimens after water soaking, unconfined compressive strength of specimens before and after water soaking, and freeze and thaw testing of specimens after water soaking. All specimens were compacted to standard proctor at optimum moisture. The cement-fly ash treated mixes had the highest strength and durability followed by the hydrated lime treated mixes.

Morphological and functional variability in the root system of Quercus ilex L. subject to confinement: consequences for afforestation

We examined root morphological and functional differences caused by restrictions imposed to vertical growth in the root system of holm oak (Quercus ilex L.) seedlings to assess the consequences of using nursery containers in the development of a confined root system for this species. Thus, root morphological, topological and functional parameters, including hydraulic conductance per leaf unit surface area (K $_{\rm RL})$, were investigated in one-year seedlings cultivated in three PVC tubes differing in length (20, 60 and 100 cm). Longer tubes showed greater projected root area, root volume, total and fine root lengths, specific root length (SRL) and K$_{\rm RL}$ values than did shorter tubes. On the other hand, the length of coarse roots (diameter > 4.5 mm) and the average root diameter were greater in shorter tubes. The strong positive correlation found between K$_{\rm RL}$ and SRL (r=+0.69; P<0.001) indicated that root thickness was inversely related to water flow through the root system. We concluded that root systems developed in longer tubes are more efficient for plant water uptake and, therefore, changes in root pattern produced in standard forest containers (i.e. about 20 cm length) may in fact prevent a proper establishment of the holm oak in the field, particularly in xeric environments.

Protein oligomers studied by solid-state NMR the case of the full-length nucleoid-associated protein histone-like nucleoid structuring protein

Members of the histone-like nucleoid structuring protein (H-NS) family play roles both as architectural proteins and as modulators of gene expression in Gram-negative bacteria. The H-NS protein participates in modulatory processes that respond to environmental changes in osmolarity, pH, or temperature. H-NS oligomerization is essential for its activity. Structural models of different truncated forms are available. However, high-resolution structural details of full-length H-NS and its DNA-bound state have largely remained elusive. We report on progress in characterizing the biologically active H-NS oligomers with solid-state NMR. We compared uniformly ((13)C,(15)N)-labeled ssNMR preparations of the isolated N-terminal region (H-NS 1-47) and full-length H-NS (H-NS 1-137). In both cases, we obtained ssNMR spectra of good quality and characteristic of well-folded proteins. Analysis of the results of 2D and 3D (13)C-(13)C and (15)N-(13)C correlation experiments conducted at high magnetic field led to assignments of residues located in different topological regions of the free full-length H-NS. These findings confirm that the structure of the N-terminal dimerization domain is conserved in the oligomeric full-length protein. Small changes in the dimerization interface suggested by localized chemical shift variations between solution and solid-state spectra may be relevant for DNA recoginition.

Environmental requirements and environmental management system of boiler plant supplier

Työn tärkeimpänä tavoitteena oli edistää ympäristöjärjestelmän laatimista Kvaerner Pulping, Power divisioonan Kattilat-liiketoimintayksikölle. Lisäksi tavoitteena oli tarkastella yritykseen kohdistuvia ympäristövaatimuksia ja niiden vaikutusta yrityksen toimintaan. Aluksi työssä tarkasteltiin ympäristöjärjestelmästandardien sisältöjä ja niiden eroja. Työssä käsiteltiin myös erilaisia elinkaarijohtamisen malleja, joita voidaan hyödyntää yrityksen kokonaisvaltaisessa ympäristöjärjestelmässä. Työssä tarkasteltiin myös sidosryhmien vaikutusta yrityksen ympäristötoimintaan. Kattilalaitostoimittajan tärkeimpiä asiakkaita ovat sellu- ja paperiteollisuus. Näihin yrityksiin on kohdistunut runsaan kymmenen vuoden aikana paineita ympäristötoiminnan tehostamiseksi. Tämän kehityksen seurauksena vastaavat tehostamispaineet ovat siirtymässä myös alihankkijoille, kuten kattilaitostoimittajille. Tehokkaan ympäristöjohtamisen takaamiseksi työssä määriteltiin ympäristövastuut ja –valtuudet sekä ympäristöpäämäärät ja –tavoitteet. Lisäksi tunnistettiin yrityksen toimintaan liittyvät ympäristönäkökohdat ja –riskit. Työn yhteydessä laadittiin ympäristöjärjestelmän luonnos, ja se sisältää jatkuvan parantamisen periaatteen. Työn yhteydessä laadittiin lisäksi Kvaerner Pulping Oy:n koelaitokselle ympäristölupahakemus. Työssä on kuvattu koelaitosta ja sen ympäristölupahakemukseen liittyviä asioita esimerkkinä parantuneesta ympäristöasioiden hoidosta.

The Value System of Consumer Board Packaging

Olemassa olevien teollisuuden rakenteiden ja arvoketjujen muutos on usein onnistuneiden liiketoimintainnovaatioiden takana. Yritysten tulisikin olla tietoisia rakenteista, jotka määrittelevät arvon jakaantumista niiden arvoketjuissa. Tämän työn tavoitteena oli tutkia ja arvioida kartongin pakkausketjujen rakenteita kartongintuottajalta aina kauppiaalle asti. Työn kuluessa yritysketjujen arviointia varten oli kehitettävä uudenlainen analysointityökalu. Työssä käsitellyt kartonkipakkausketjut olivat nestekartonkipakkaaminen, elintarvikepakkaaminen, lääkepakkaaminen sekä graafisten kartonkien ketju. Jokaista edellä mainituista ketjuista arvioitiin käyttämällä kehitettyä analysointityökalua. Työn merkittävin tulos on kehitetty työkalu, jolla pakkausketjuja sekä myös muita yritysketjuja on mahdollista analysoida. Kehitettyä työkalua käyttämällä oli mahdollista tehdä johtopäätöksiä vertikaalin integraation mahdollisuudesta sekä pakkausketjujen suotuisuudesta uusille bisnesmalleille. Sekä analysointityökalua että saatuja johtopäätöksiä voidaan käyttää hyväksi, kun kartongintuottaja suunnittelee tulevaisuuden toimenpiteitä.

Computational modeling of resting-state activity demonstrates markers of normalcy in children with prenatal or perinatal stroke.

Children who sustain a prenatal or perinatal brain injury in the form of a stroke develop remarkably normal cognitive functions in certain areas, with a particular strength in language skills. A dominant explanation for this is that brain regions from the contralesional hemisphere "take over" their functions, whereas the damaged areas and other ipsilesional regions play much less of a role. However, it is difficult to tease apart whether changes in neural activity after early brain injury are due to damage caused by the lesion or by processes related to postinjury reorganization. We sought to differentiate between these two causes by investigating the functional connectivity (FC) of brain areas during the resting state in human children with early brain injury using a computational model. We simulated a large-scale network consisting of realistic models of local brain areas coupled through anatomical connectivity information of healthy and injured participants. We then compared the resulting simulated FC values of healthy and injured participants with the empirical ones. We found that the empirical connectivity values, especially of the damaged areas, correlated better with simulated values of a healthy brain than those of an injured brain. This result indicates that the structural damage caused by an early brain injury is unlikely to have an adverse and sustained impact on the functional connections, albeit during the resting state, of damaged areas. Therefore, these areas could continue to play a role in the development of near-normal function in certain domains such as language in these children.

Modernization of protection and control system of HV/MV substation in Russia

This work describes different possibilities of protection and control system improvement of primary distribution substation. The status of condition and main problems of power networks from reliability point of view in Russia are described. This work studies technologies used today in Russia for protection of distribution networks with their disadvantages. Majority of medium voltage networks (6-35 kV) has isolated network point. There is still no any protection available on the market which allows to estimate distance to fault in case of earth fault. The thesis analyses methods of earth fault distance calculation. On the basis of computer simulation the influence of various factors on calculation accuracy is studied. The practical implementation of the method presupposes usage of digital relay. Application of digital relay is accompanied by numerous opportunities which are described in this work. Also advantages of system implemented on the basis of IEC 61850 standard are examined. Finally, suitability of modern digital relays from GOST standard point of view is analyzed.

Packet backbone design differences between commercial network and Container Trial System of LTE/SAE

The mobile networks of earlier and current generations, or 2G and 3G networks, provide users voice and packet services with higher transmission rates and good quality over the same core network. When developing the next generation of mobile networks the current quality of services needs to be maintained. This thesis concentrates on the next generation mobile network, especially on the evolution of the packet network part. The new mobile network has requirements for the common packet backbone network, Mobile Packet Backbone Network, which is additionally discussed in this study. The next generation mobile network, called LTE/SAE, is currently under testing. The test system is called Container Trial System. It is a mini sized LTE/SAE site. The LTE/SAE is studied in this thesis concentrating on the evolved packet core, the SAE part of the composition. The empirical part of the study compares the LTE/SAE Container Trial System and commercial network designs and additionally produces documentation for internal personnel and customers. The research is performed by comparing the documentations and specifications of both the Container Trial System and commercial network. Since the LTE commercial network is not yet constructed, the comparison is done theoretically. The purpose is furthermore to find out if there are any design issues that could be done differently in the next version of the Container Trial System.

Nitrous oxide emissions from an intermittent aeration activated sludge system of an urban wastewater treatment plant

This study investigated the emission of N2O during the sequential aerated (60-min) and non-aerated (30-min) stages of an intermittent aeration cycle in an activated sludge wastewater treatment plant (WWTP). N2O emission occurred during both stages; however, emission was much higher during aeration. Air stripping is the major factor controlling transfer of N2O from the sewage to the atmosphere. The N2O emissions exclusively from the aeration tank represented 0.10% of the influent total nitrogen load and the per capita emission factor was almost 3 times higher than that suggested by the IPCC for inventories of N2O emission from WWTPs.

Phase voltage control and filtering in a converter-fed single-phase customer-end system of the LVDC distribution network

In recent years, the network vulnerability to natural hazards has been noticed. Moreover, operating on the limits of the network transmission capabilities have resulted in major outages during the past decade. One of the reasons for operating on these limits is that the network has become outdated. Therefore, new technical solutions are studied that could provide more reliable and more energy efficient power distributionand also a better profitability for the network owner. It is the development and price of power electronics that have made the DC distribution an attractive alternative again. In this doctoral thesis, one type of a low-voltage DC distribution system is investigated. Morespecifically, it is studied which current technological solutions, used at the customer-end, could provide better power quality for the customer when compared with the current system. To study the effect of a DC network on the customer-end power quality, a bipolar DC network model is derived. The model can also be used to identify the supply parameters when the V/kW ratio is approximately known. Although the model provides knowledge of the average behavior, it is shown that the instantaneous DC voltage ripple should be limited. The guidelines to choose an appropriate capacitance value for the capacitor located at the input DC terminals of the customer-end are given. Also the structure of the customer-end is considered. A comparison between the most common solutions is made based on their cost, energy efficiency, and reliability. In the comparison, special attention is paid to the passive filtering solutions since the filter is considered a crucial element when the lifetime expenses are determined. It is found out that the filter topology most commonly used today, namely the LC filter, does not provide economical advantage over the hybrid filter structure. Finally, some of the typical control system solutions are introduced and their shortcomings are presented. As a solution to the customer-end voltage regulation problem, an observer-based control scheme is proposed. It is shown how different control system structures affect the performance. The performance meeting the requirements is achieved by using only one output measurement, when operating in a rigid network. Similar performance can be achieved in a weak grid by DC voltage measurement. An additional improvement can be achieved when an adaptive gain scheduling-based control is introduced. As a conclusion, the final power quality is determined by a sum of various factors, and the thesis provides the guidelines for designing the system that improves the power quality experienced by the customer.

THE LOGICAL SYSTEM OF FREGE'S GRUNDGESTZE: A RATIONAL RECONSTRUCTION

This paper aims at clarifying the nature of Frege's system of logic, as presented in the first volume of the Grundgesetze . We undertake a rational reconstruction of this system, by distinguishing its propositional and predicate fragments. This allows us to emphasise the differences and similarities between this system and a modern system of classical second-order logic.