Distribution of Temperature in GlidArc Discharge Plasma

The GlidArc discharge is one of the main generation methods of non-equilibrium plasma near atmospheric pressures. In general, Gliding Arc discharge is driven by gas flow [1] in axial direction or by magnetic field in circumferential direction. [2] In this paper, a GlidArc discharge driven by rotating-gas-flow in circumferential direction is presented. The principle of the plasma generator is analyzed. The distribution of the temperature in axial direction is measured by a digital thermometer for three different gases. The experimental set-up of the GlidArc plasma is shown in Fig.1. It consists of a center electrode, an outside electrode, a power supply and a gas supply. The shortest distance between the electrodes is 2-3 mm. When a power supply with 10000 volts is attached to the electrodes, the arc will be ignited at the shortest distance. The small plasma column is rotated by the rotating gas flow in circumferential direction and then the rotating arc is driven towards the exit of the setup by the gas flow.

La valoración de las existencias en el nuevo Plan General de Contabilidad y su comparativa con la normativa precedente

La valoración de las existencias es uno de los aspectos más problemáticos que tienen las empresas a la hora de presentar sus estados contables. La distinta normativa existente, las variantes que suscita y la complejidad de su interpretación conlleva a valoraciones distintas para las diferentes clases de existencias, afectando a los informes contables y consecuentemente a la toma de decisiones de los responsables empresariales. El acercamiento de las normas contables españolas a las Normas Internacionales de Contabilidad/Normas Internacionales de Información Financiera (NIC/NIIF) puede hacer que aparentemente la diversidad en las valoraciones sea menor. En este artículo queremos presentar la nueva normativa contable española emanada por el Plan General de Contabilidad de 2007 y las semejanzas y diferencias con las NIC/NIIF en todos sus apartados

La contabilización del impuesto sobre beneficios en el nuevo Plan General de Contabilidad

Tras varias décadas de armonización contable de mínimos mediante la incorporación de las Directivas Comunitarias a cada legislación nacional, la estrategia actual de la Unión Europea de adoptar las normas emitidas por el Consejo Internacional de Normas de Información Financiera (IASB por sus siglas en inglés) y de hacer obligatoria su aplicación a las cuentas consolidadas de las empresas cotizadas para los ejercicios iniciados a partir de 2005, ha traído como consecuencia la necesidad de someter la legislación mercantil y contable en España a una reforma que, en sus principios fundamentales, culminó en 2007. En este artículo revisamos el tratamiento de uno de los aspectos que ha supuesto más modificaciones conceptuales en su contabilización, el impuesto de sociedades, tal como deberá ser reflejado en las cuentas que se preparen sobre los ejercicios iniciados a partir del 1 de enero de 2008.

Chemical contaminants, pathogen exposure and general health status of live and beach-cast Washington sea otters (Enhydra lutris kenyoni)

Analyses of blood and liver samples from live captured sea otters and liver samples from beachcast sea otter carcasses off the remote Washington coast indicate relatively low exposure to contaminants, but suggest that even at the low levels measured, exposure may be indicated by biomarker response. Evidence of pathogen exposure is noteworthy - infectious disease presents a potential risk to Washington sea otters, particularly due to their small population size and limited distribution. During 2001 and 2002, 32 sea otters were captured, of which 28 were implanted with transmitters to track their movements and liver and blood samples were collected to evaluate contaminant and pathogen exposure. In addition, liver samples from fifteen beachcast animals that washed ashore between 1991 and 2002 were analyzed to provide historical information and a basis of reference for values obtained from live otters. The results indicate low levels of metals, butyltins, and organochlorine compounds in the blood samples, with many of the organochlorines not detected except polychlorinated biphenyls (PCBs), and a few aromatic hydrocarbons detected in the liver of the live captured animals. Aliphatic hydrocarbons were measurable in the liver from the live captured animals; however, some of these are likely from biogenic sources. A significant reduction of vitamin A storage in the liver was observed in relation to PCB, dibutyltin and octacosane concentration. A significant and strong positive correlation in vitamin A storage in the liver was observed for cadmium and several of the aliphatic hydrocarbons. Peripheral blood mononuclear cell (PBMC) cytochrome P450 induction was elevated in two of 16 animals and may be potentially related to aliphatic and aromatic hydrocarbon exposure. Mean concentration of total butyltin in the liver of the Washington beach-cast otters was more than 15 times lower than the mean concentration reported by Kannan et al. (1998) for Southern sea otters in California. Organochlorine compounds were evident in the liver of beach-cast animals, despite the lack of large human population centers and development along the Washington coast. Concentrations of PCBs and chlordanes (e.g., transchlordane, cis-chlordane, trans-nonachlor, cis-nonachlor and oxychlordane) in liver of Washington beach-cast sea otters were similar to those measured in Aleutian and California sea otters, excluding those from Monterey Bay, which were higher. Mean concentrations of 1,1,1,- trichloro-2,2-bis(p-chlorophyenyl)ethanes (DDTs) were lower, and mean concentrations of cyclohexanes (HCH, e.g., alpha BHC, beta BHC, delta BHC and gamma BHC) were slightly higher in Washington beach-cast otters versus those from California and the Aleutians. Epidemiologically, blood tests revealed that 80 percent of the otters tested positive for morbillivirus and 60 percent for Toxoplasma, the latter of which has been a significant cause of mortality in Southern sea otters in California. This is the first finding of positive morbillivirus titers in sea otters from the Northeast Pacific. Individual deaths may occur from these diseases, perhaps more so when animals are otherwise immuno-compromised or infected with multiple diseases, but a population-threatening die-off from these diseases singly is unlikely while population immunity remains high. The high frequency of detection of morbillivirus and Toxoplasma in the live otters corresponds well with the cause of death of stranded Washington sea otters reported herein, which has generally been attributable to infectious disease. Washington’s sea otter population continues to grow, with over 1100 animals currently inhabiting Washington waters; however, the rate of growth has slowed over recent years. The population has a limited distribution and has not yet reached its carrying capacity and as such, is still considered at high risk to catastrophic events. (PDF contains 189 pages)

Rarefied gas dynamics: fundamentals, simulations and micro flows

Changes in the size structure of the yellowfin tuna population of the tropical eastern Pacific Ocean from 1947 to 1955

ENGLISH: Morphometric studies by Godsil (1948), Godsil and Greenhood (1951), Royce (1953) and Schaefer (1952, 1955) have indicated that the yellowfin tuna of the Eastern Pacific are distinct from those of the Central Pacific. Tagging of yellowfin tuna by the California Department of Fish and Game, and by the Inter-American Tropical Tuna Commission in the Eastern Pacific, and by the Pacific Oceanic Fishery Investigations in the Central Pacific, have not yet revealed any migrations between these areas. Shimada and Schaefer (1956) have compared changes in population abundance and fishing intensity, considering the population in the Eastern Pacific as a separate entity. They conclude " ... the amount of fishing has had a real effect upon the stock of Eastern Pacific yellowfin tuna, taken in the aggregate, over the period studied. The evidence suggests also that for this species the intensity of fishing in some recent years has reached and might have even exceeded the level corresponding to the maximum equilibrium yield." Tagging experiments by the California Department of Fish and Game and by the Inter-American Tropical Tuna Commission have yielded returns in the order of one to five percent (Roedel 1954, and unpublished data of both agencies), a level much lower than that at which fishing intensity would be expected to noticeably affect the population size. These results are probably a reflection of the inadequacies of the present tagging methods, but they could lend doubt to the conclusions of Shimada and Schaefer. It is desirable, therefore, to examine other, independent, evidence as to the effects of fishing on the population. At the high levels of fishing intensity suggested by Shimada and Schaefer, in addition to changes in quantity, measurable changes would be expected to have occurred in the quality of the yellowfin tuna stocks, because the average age and size of the fish would have been reduced by the high mortality rates accompanying high fishing intensities. A continuing regular program of sampling catches and determining their length composition, to assess changes in the size composition of the stocks, was initiated by the Commission in 1954 but direct measurements are not available for the earlier, more dynamic period of growth of the fishery. Consequently, other, more general indications of possible changes in the size composition were sought. SPANISH: Los estudios morfométricos efectudos por Godsil (1948), Godsil y Greenhood (1951), Royce (1953) y Schaefer (1952, 1955), han demostrado que el atún aleta amarilla del Pacífico Oriental es distinto del que habita el PacÍfico Central. Los experimentos del Departamento de Pesca y Caza de California y de la Comisión Interamericana del Atún Tropical en el Pacífico Oriental, así como los de las Investigaciones Pesqueras del Océano Pacífico en el Pacífico Central,consistentes en la marcación de atunes aleta amarilla, aún no han puesto de manifiesto movimientos migratorios entre dichas áreas. Shimada y Schaefer (1956) han hecho estudios comparativos sobre la abundancia de la población y la intensidad de la pesca, considerando a la población del Pacífico Oriental como una entidad separada. Su conclusión es que " ... la intensidad de la pesca ha tenido un definido efecto sobre la población del atún aleta amarilla del Pacífico Oriental, tomada en conjunto, a lo largo del período estudiado. La evidencia de que se dispone sugiere así mismo que, por lo que hace a esta especie, la intensidad de la pesca en los últimos años ha alcanzado y quizás aún sobrepasado el nivel correspondiente a la máxima pesca de equilibrio". Los experimentos de mar•cación del Departamento de Pesca y Caza de California y de la Comisión Interamericana del Atún Tropical han producido recuperaciones ,entre el uno y el cinco por ciento (Roedel 1954 y datos inéditos de ambos organismos), lo que constituye un nivel mucho más bajo de aquél en que la intensidad de la pesca podría considerarse que afectaría notablemente el tamaño de la población. Estos resultados reflejan probablemente lo inadecuados que son aún los métodos de marcación, pero ellos podrían, quizá, poner en tela de juicio las conclusiones de Shimada y Schaefer. Por lo tanto,es deseable examinar otras fuentes de evidencia independientes, relacionadas con el efecto que la pesca tiene sobre la población. En efecto, si los altos índices de pesca sugeridos por Shimada y Schaefer son correctos, es de esperar que, además de los cambios en la magnitud de la población, se hayan producido otros, concomitantes y sensibles, en la calidad de los stocks de atún aleta amarilla, puesto que tanto el promedio de edad como el de tamaño de los individuos habrían disminuído debido a las elevadas tasas de mortalidad inherentes a las altas intensidades de pesca. En 1954 la Comisión inició un programa ininterrumpido para tomar muestras y determinar en ellas las frecuencias de tallas y evaluar de este modo los cambios correlativos que tuvieran lugar en los stocks pero, infortunadamente, este sistema de evaluación directa no fué practicado en el período anterior, que fué precisamente el de rápida expansión de la pesquería. En tal virtud, hubo de ser necesario buscar indicios más generales referentes a los cambios posibles en la composición de tamaños. (PDF contains 20 pages.)

Defeza ou resposta do Tenente General Graduado Jorge D'Avillez Juzarte de Sousa Tavares

Chegado a Portugal, o general Avilez foi detido e submetido a Conselho de Guerra. A sua defesa relata o seu conflito com D.Pedro e sua retirada do Rio de Janeiro.

Memoires de monsieur du Guay-Trouin, lieutenant general des armees navales de France, et commandeur de l'ordre royal & militaire de Saint Louis

Notas tipográficas retiradas de Brunet, v. 2, col. 1780.

Participação, e documentos dirigidos ao governo pelo general commandante da tropa expedicionaria, que existia na provincia do Rio de Janeiro, chegando a Lisboa e remettidos pelo governo ás Cortes Geraes, Extraordinarias, e Constituintes da Nação Portugueza

Com: Cartas, e mais peças officiaes dirigidas a S. Magestade, o senhor D. João VI pelo principe real, o senhor D. Pedro de Alcantara -- Cartas, e mais peças officiaes dirigidas a sua magestade, o senhor D. João VI pelo principe real, o senhor D. Pedro de Alcantara e junctamente os officios e documentos, que o general commandante da tropa expedicionaria existente na provincia do Rio de Janeiro tinha dirigido ao governo -- Cartas dirigidas a S. Magestade, o senhor D. João VI pelo principe real o senhor D. Pedro de Alcantara.