768 resultados para Convergence of accounting standards


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Background: Several guidelines oil infection control and treatment of infection exist for cystic fibrosis (CF) caregivers, although the extent of implementation is variable.

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We use many-body theory to find the asymptotic behaviour of second-order correlation corrections to the energies and positron annihilation rates in many- electron systems with respect to the angular momenta l of the single-particle orbitals included. The energy corrections decrease as 1/(l+1/2)4, in agreement with the result of Schwartz, whereas the positron annihilation rate has a slower 1/(l+1/2)2 convergence rate. We illustrate these results by numerical calculations of the energies of Ne and Kr and by examining results from extensive con?guration-interaction calculations of PsH binding and annihilation.

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We prove a continuity result for the map sending a masa-bimodule to its support. We characterise the convergence of a net of weakly closed convex hulls of bilattices in terms of the convergence of the corresponding supports, and establish a lower-semicontinuity result for the map sending a support to the corresponding masa-bimodule.

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The convergence of the iterative identification algorithm for a general Hammerstein system has been an open problem for a long time. In this paper, it is shown that the convergence can be achieved by incorporating a regularization procedure on the nonlinearity in addition to a normalization step on the parameters.

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Since the late 1980s, there has been a significant and progressive movement away from the traditional Public Administration (PA) systems, in favour of NPM-type accounting tools and ideas inspired by the private sector. More recently, a new focus on governance systems, under the banner Public Governance (PG), has emerged. In this paper it is argued that reforms are not isolated events, but are embedded in more global discourses of modernisation and influenced by the institutional pressures present in a certain field at certain points in time. Using extensive document analysis in three countries with different administrative regimes (the UK, Italy and Austria), we examine public sector accounting and budgeting reforms and the underlying discourses put forward in order to support the change. We investigate the extent to which the actual content of the reforms and the discourses they are embedded within are connected over time; that is, whether, and to what degree, the reform “talk” matches the “decisions”. The research shows that in both the UK and in Italy there is consistency between the debates and the decided changes, although the dominant discourse in each country differs, while in Austria changes are decided gradually, and only after they have been announced well in advance in the political debate. We find that in all three countries the new ideas and concepts layer and sediment above the existing ones, rather than replace them. Although all three countries underwent similar accounting and budgeting reforms and relied on similar institutional discourses, each made its own specific translation of the ideas and concepts and is characterised by a specific formation of sedimentations. In addition, the findings suggest that, at present in the three countries, the PG discourse is used to supplement, rather than supplant, other prevailing discourses.

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Public health policy for arsenic needs to better reflect the ability to detect the risk(s).

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The momentum term has long been used in machine learning algorithms, especially back-propagation, to improve their speed of convergence. In this paper, we derive an expression to prove the O(1/k2) convergence rate of the online gradient method, with momentum type updates, when the individual gradients are constrained by a growth condition. We then apply these type of updates to video background modelling by using it in the update equations of the Region-based Mixture of Gaussians algorithm. Extensive evaluations are performed on both simulated data, as well as challenging real world scenarios with dynamic backgrounds, to show that these regularised updates help the mixtures converge faster than the conventional approach and consequently improve the algorithm’s performance.

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Yttrium triflate or triflic acid catalysed Povarov reaction of methyl anthranilate with ethyl vinyl ether, both as aldehyde surrogate and as alkene, gave the desired 2-methyl-4-ethoxytetrahydroquinoline diastereoisomers as the major products along with four component coupling von Miller adducts. A proton NMR-study, using yttrium triflate as catalyst, revealed that the cis-diastereoisomers were the initial major products in both the Povarov and von Miller reactions but that these isomerised to the trans-diastereoisomers under the reaction conditions. Two distinct pathways for forming von Miller adducts were uncovered with the initial Povarov products being converted to von Miller adducts under the reaction conditions. Replacement of the 4-ethoxy with a 4-methoxy group under acidic conditions gave predominantly the trans-diastereoisomer, which was subsequently converted to a cis/trans mixture of the tetrahydroquinoline antibiotic helquinoline. It was also possible to convert the von Miller products to Povarov products under acidic conditions

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LivingTV's flagship series, Most Haunted, has been haunting the satellite network since 2002. The set-up of the series is straightforward: a team of investigators, including a historian, a parapsychologist, and "spiritualist medium" Derek Acorah, "legend-trip," spending the night at some location within the United Kingdom that is reputed to be haunted, with the hopes of catching on video concrete proof of the existence of ghosts. However, unlike other reality television or true-life supernatural television shows, Most Haunted includes and addresses the audience less as a spectator and more as an active participant in the ghost hunt. Watching Most Haunted, we are directed not so much to accept or reject the evidence provided, as to engage in the debate over the evidence's veracity. Like legend-telling in its oral form, belief in or rejection of the truth-claims of the story are less central than the possibility of the narrative's truth - a position that invites debates about those truth-claims. This paper argues that Most Haunted, in its premise and structure, not only depicts or represents legend texts (here ghost stories), but engages the audience in the debates about the status of its truth-claims, thereby bringing this mass-mediated popular culture text closer to the folkloristic, legend-telling dynamic than other similar shows.