828 resultados para Generally Acceptable Accounting Principles (GAAP)
Resumo:
Causing civilian casualties during military operations has become a much politicised topic in international relations since the Second World War. Since the last decade of the 20th century, different scholars and political analysts have claimed that human life is valued more and more among the general international community. This argument has led many researchers to assume that democratic culture and traditions, modern ethical and moral issues have created a desire for a world without war or, at least, a demand that contemporary armed conflicts, if unavoidable, at least have to be far less lethal forcing the military to seek new technologies that can minimise civilian casualties and collateral damage. Non-Lethal Weapons (NLW) – weapons that are intended to minimise civilian casualties and collateral damage – are based on the technology that, during the 1990s, was expected to revolutionise the conduct of warfare making it significantly less deadly. The rapid rise of interest in NLW, ignited by the American military twenty five years ago, sparked off an entirely new military, as well as an academic, discourse concerning their potential contribution to military success on the 21st century battlefields. It seems, however, that except for this debate, very little has been done within the military forces themselves. This research suggests that the roots of this situation are much deeper than the simple professional misconduct of the military establishment, or the poor political behaviour of political leaders, who had sent them to fight. Following the story of NLW in the U.S., Russia and Israel this research focuses on the political and cultural aspects that have been supposed to force the military organisations of these countries to adopt new technologies and operational and organisational concepts regarding NLW in an attempt to minimise enemy civilian casualties during their military operations. This research finds that while American, Russian and Israeli national characters are, undoubtedly, products of the unique historical experience of each one of these nations, all of three pay very little regard to foreigners’ lives. Moreover, while it is generally argued that the international political pressure is a crucial factor that leads to the significant reduction of harmed civilians and destroyed civilian infrastructure, the findings of this research suggest that the American, Russian and Israeli governments are well prepared and politically equipped to fend off international criticism. As the analyses of the American, Russian and Israeli cases reveal, the political-military leaderships of these countries have very little external or domestic reasons to minimise enemy civilian casualties through fundamental-revolutionary change in their conduct of war. In other words, this research finds that employment of NLW have failed because the political leadership asks the militaries to reduce the enemy civilian casualties to a politically acceptable level, rather than to the technologically possible minimum; as in the socio-cultural-political context of each country, support for the former appears to be significantly higher than for the latter.
Resumo:
The study was a sound survey of naturally occurring noise in a metropolitan hospital NICU. The collected sound level samples were then compared to the noise standard recommended by the American Academy of Pediatrics. It was concluded that sound levels in the NICU exceed the standard and the standard does not have a proper foundation.
Resumo:
Both continuum and emission line flickering are phenomena directly associated with the mass-accretion process. In this work we simulated accretion-disk Doppler maps, including the effects of winds and flickering flares. Synthetic flickering Doppler maps were calculated and the effect of the flickering parameters on the maps was explored. Jets and winds occur in many astrophysical objects where accretion disks are present. Jets are generally absent among the cataclysmic variables (CVs), but there is evidence of mass loss by wind in many objects. CVs are ideal objects to study accretion disks, and consequently to study the wind associated with these disks. We also present simulations of accretion disks, including the presence of a wind with orbital phase resolution. Synthetic Ha line profiles in the optical region were obtained and their corresponding Doppler maps were calculated. The effect of the wind simulation parameters on the wind line profiles was also explored. From this study we verified that optically thick lines and/or emission by diffuse material into the primary Roche lobe are necessary to generate single peaked line profiles, often seen in CVs. The future accounting of these effects is suggested for interpreting Doppler tomography reconstructions.
Resumo:
Optimized experimental conditions for extracting accurate information at subpixel length scales from analyzer-based X-ray imaging were obtained and applied to investigate bone regeneration by means of synthetic beta-TCP grafting materials in a rat calvaria model. The results showed a 30% growth in the particulate size due to bone ongrowth/ingrowth within the critical size defect over a 1-month healing period.
Resumo:
The magnetic properties of Co nanostructures and a Co monolayer on W(001) have been studied in the framework of density functional theory. Different geometries such as planar and three-dimensional clusters have been considered, with cluster sizes varying between 2 and 13 atoms. The calculations were performed using the real-space linear muffin-tin orbital method (RS-LMTO-ASA). With respect to the stability of the magnetic state, we predict an antiferromagnetic (AFM) structure for the ground state of the planar Co clusters and a ferromagnetic (FM) state for the three-dimensional clusters. For the three-dimensional clusters, one of the AFM arrangements leads to frustration due to the competing FM and AFM exchange interactions between different atoms in the cluster, and gives rise to a non-collinear state with energy close to that of the FM ground state. The relative role of the Co-Co and Co-W exchange interactions is also investigated. (C) 2007 Elsevier B.V. All rights reserved.
Resumo:
We apply a self-energy-corrected local density approximation (LDA) to obtain corrected bulk band gaps and to study the band offsets of AlAs grown on GaAs (AlAs/GaAs). We also investigate the Al(x)Ga(1-x)As/GaAs alloy interface, commonly employed in band gap engineering. The calculations are fully ab initio, with no adjustable parameters or experimental input, and at a computational cost comparable to traditional LDA. Our results are in good agreement with experimental values and other theoretical studies. Copyright (C) EPLA, 2011
Resumo:
Chemically functionalized adamantane molecules have been investigated by first principles total energy calculations. Boron and nitrogen functionalized molecules were found to be very stable, consistent with available experimental data. Two hypothetical molecular crystals, involving functionalized adamantane, were investigated. These molecular crystals presented direct electronic bandgaps and large bulk moduli, which suggested a possible road for molecular self-assembly using functionalized diamondoids. (C) 2010 Elsevier B.V. All rights reserved.
Resumo:
In this work we employ the state of the art pseudopotential method, within a generalized gradient approximation to the density functional theory, to investigate the adsorption process of furan on the silicon (001) surface. A direct comparison of different adsorption structures with x-ray photoelectron spectroscopy (XPS), ultra-violet photoelectron spectroscopy (UPS), high resolution electron energy loss spectroscopy (HREELS), near edge x-ray absorption fine structure (NEXAFS), and high resolution spectroscopy experimental data allows us to identify the [4 + 2] cycloaddition reaction as the most probable adsorbate. In addition, theoretical scanning tunnelling microscopy (STM) images are presented, with a view to contributing to further experimental investigations.
Resumo:
This study reports the results of ab initio electronic and optical calculations for pure socialite crystal using the linear augmented plane wave (LAPW) method within density functional theory (DFT). The calculated electronic structure revealed predominantly orbital characters of the valence band and the conduction band, and enabled us to determine the type and the value of the fundamental gap of the compound. The imaginary part of the dielectric tensor, extinction coefficient and refraction index were calculated as functions of the incident radiation wavelength. It is shown that the O 2p states and Na 3s states play the major role in optical transitions as initial and final states, respectively. The absorption spectrum is localized in the ultraviolet range between 40 and 250 nm. Furthermore, we concluded that the material does not absorb radiation in the visible range. (C) 2009 Elsevier Ltd. All rights reserved.
Resumo:
Phenomenological orbital-polarizition (OP) terms have been repeatedly introduced in the single-particle equations of spin-density-functional theory, in order to improve the description of orbital magnetic moments in systems containing transition metal ions. Here we show that these ad hoc corrections can be interpreted as approximations to the exchange-correlation vector potential A(xc) of current-density functional theory (CDFT). This connection provides additional information on both approaches: phenomenological OP terms are connected to first-principles theory, leading to a rationale for their empirical success and a reassessment of their limitations and the approximations made in their derivation. Conversely, the connection of OP terms with CDFT leads to a set of simple approximations to the CDFT potential A(xc), with a number of desirable features that are absent from electron-gas-based functionals. (C) 2008 Wiley Periodicals, Inc.
Resumo:
The electronic structure and spectroscopic properties of a manifold of states of a new molecular species, BeAs, have been investigated theoretically at the complete active space self-consistent field/multireference single and double excitations configuration interaction (CASSCF/MRSDCI) approach, using the aug-cc-pV5Z-PP basis set for arsenic, which includes a relativistic effective core potential, and the cc-pV5Z set for beryllium. Potential energy curves of five quartet and eight doublet (I > + S) states correlating with the five lowest-lying dissociation limit are constructed. The effect of spin-orbit coupling is also included in the description of the ground state, and of the doublet states correlating with the second dissociation channel. Dipole moment functions and vibrationally averaged dipole moments are also evaluated. The similarities and differences between BeAs, BeP, and BeN are analyzed. Spin-orbit effects are small for the ground state close to the equilibrium distance, but avoided crossings between Omega = 1/2 states, and between Omega = 3/2 states changes significantly the I > + S curves for the lowest-lying doublets.
Resumo:
Uppsatsens syfte var att undersöka hur ledare hanterar situationer där medarbetares privata problem inverkar negativt på arbetet för både arbetsgivare och övriga medarbetare. För att få svar på det har vi inspirerats av vinjettstudie som utgår från diskussioner av fiktiva fall. Vi har genomfört studien med fyra enskilda semistrukturerade intervjuer och en fokusgruppsintervju där vi först introducerade respondenterna med vinjetterna. Deltagarna till undersökningen valdes ut genom ett subjektivt urval där vi riktade in oss på ledare, angående vilken organisation de tillhörde var av mindre vikt. I teoridelen introducerades teorierna ledarskap, medarbetarskap, individen i gruppen, ekonomi, hälsa, lagar, organisationskultur och föreskrifter samt försäkringskassans roll. Resultatet analyserades sedan mot teorierna och vi kan konstatera att respondenterna generellt menade att det var viktigt att prioritera kommunikation och relationer. Betydelsefullt var att relationerna etablerades innan problemen uppstår eftersom det anses vara svårt att skapa relationer i konfliktfyllda lägen. Tiden har betydelse vid hantering av problem av den orsaken att gränsen för vad som är acceptabelt förflyttas med tidens gång. Beroende på problem varierade graden av toleransnivå hos chefer och övriga medarbetare i vår undersökning. Resultatet visade att gränsen för privatlivets påverkan på arbetslivet går när arbetet blir misskött och när kunder och andra medarbetare påverkas. Utifrån ett genusperspektiv ansåg intervjupersonerna att det saknade betydelse om chefen var en man eller kvinna när det handlade om att hantera problem som uppkom, det ansågs vara personligt.
Resumo:
Etik kring bilder i annonser har diskuterats mycket, speciellt modell-, ochproduktbilder har kritiserats. Det tycks dock saknas forskning om acceptanskring efterbehandling av landskapsfotografier som ofta används vidmarknadsföring av turistmål. En webbenkätundersökning genomfördes medbildexempel för att undersöka vilken nivå av efterbehandling som ansågsverklighetstrogen, tilltalande och accepterbar i sådana annonser. Slutsatsenblev att fotografier där exponeringen korrigerats för att skapa en tydligare bildvar det mest accepterade. Skillnader i åsikter mellan åldrar, kön, de som haroch inte har tidigare erfarenhet av fotografi och retuschering diskuterades ochdet visade sig att kvinnor och de utan tidigare erfarenhet var lite mer kritiskatill efterbehandling. Det framkom att en del betraktare kan accepteraytterligare efterbehandling om den genomförs för att sälja en specifik känslaoch så länge inte betraktaren kan känna sig vilseledd.
Resumo:
Generalized linear mixed models are flexible tools for modeling non-normal data and are useful for accommodating overdispersion in Poisson regression models with random effects. Their main difficulty resides in the parameter estimation because there is no analytic solution for the maximization of the marginal likelihood. Many methods have been proposed for this purpose and many of them are implemented in software packages. The purpose of this study is to compare the performance of three different statistical principles - marginal likelihood, extended likelihood, Bayesian analysis-via simulation studies. Real data on contact wrestling are used for illustration.