927 resultados para The Tax Reform Act Of 1986: Impact On Hospitality


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Reconstructing Northern Hemisphere ice-sheet oscillations and meltwater routing to the ocean is important to better understand the mechanisms behind abrupt climate changes. To date, research efforts have mainly focused on the North American (Laurentide) ice-sheets (LIS), leaving the potential role of the European Ice Sheet (EIS), and of the Scandinavian ice-sheet (SIS) in particular, largely unexplored. Using neodymium isotopes in detrital sediments deposited off the Channel River, we provide a continuous and well-dated record for the evolution of the EIS southern margin through the end of the last glacial period and during the deglaciation. Our results reveal that the evolution of EIS margins was accompanied with substantial ice recession (especially of the SIS) and simultaneous release of meltwater to the North Atlantic. These events occurred both in the course of the EIS to its LGM position (i.e., during Heinrich Stadial –HS– 3 and HS2; ∼31–29 ka and ∼26–23 ka, respectively) and during the deglaciation (i.e., at ∼22 ka, ∼20–19 ka and from 18.2 ± 0.2 to 16.7 ± 0.2 ka that corresponds to the first part of HS1). The deglaciation was discontinuous in character, and similar in timing to that of the southern LIS margin, with moderate ice-sheet retreat (from 22.5 ± 0.2 ka in the Baltic lowlands) as soon as the northern summer insolation increase (from ∼23 ka) and an acceleration of the margin retreat thereafter (from ∼20 ka). Importantly, our results show that EIS retreat events and release of meltwater to the North Atlantic during the deglaciation coincide with AMOC destabilisation and interhemispheric climate changes. They thus suggest that the EIS, together with the LIS, could have played a critical role in the climatic reorganization that accompanied the last deglaciation. Finally, our data suggest that meltwater discharges to the North Atlantic produced by large-scale recession of continental parts of Northern Hemisphere ice sheets during HS, could have been a possible source for the oceanic perturbations (i.e., AMOC shutdown) responsible for the marine-based ice stream purge cycle, or so-called HE's, that punctuate the last glacial period.

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The purpose of this research is to capture and interpret the stories of “outsider” managers who make the transition to the public sector. These experiences are considered in the context of efforts to shift public management culture in a direction consistent with meeting contemporary demands placed on public sector organisations. It is often noted that an important strategy for changing culture is the infusion of outsiders. Outsiders are thought to bring new perspectives that, through a dialectical process (Van de Ven 1995), create the potential for change. While there have been cross-sector comparisons (Broussine 1990; Silfvast 1994; Redman 1997), little attention has been given to the experience of those who make the transition in the context of efforts to reform public sector management culture. Not only is the infusion of private sector managers into the public sector a potential culture change strategy, it is also a personal experience for those who make the transition. Boundary crossing is typically an anxiety provoking experience (Van Maanen & Schein 1979) and the quality of this experience influences decisions to commit, engage, disengage or exit. The quality of the experience is likely to be affected by how the public organisation responds to people making this transition, that is, their investment in people processing (Saks 2007). The cost of recruitment and selection processes at middle and senior management levels warrants a greater research focus on this transition. In this paper we argue that the experiences of those who make the transition from private to public sectors has much to tell us about the traps that transition managers experience in making this change, the implications for injecting outsider managers as a strategy for achieving public management culture change, and how reform-oriented public organisations can manage the transitions of outsider managers into the public sector in order that best value might be achieved for both the individual and organisational change goals.

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Background: Many studies have illustrated that ambient air pollution negatively impacts on health. However, little evidence is available for the effects of air pollution on cardiovascular mortality (CVM) in Tianjin, China. Also, no study has examined which strata length for the time-stratified case–crossover analysis gives estimates that most closely match the estimates from time series analysis. Objectives: The purpose of this study was to estimate the effects of air pollutants on CVM in Tianjin, China, and compare time-stratified case–crossover and time series analyses. Method: A time-stratified case–crossover and generalized additive model (time series) were applied to examine the impact of air pollution on CVM from 2005 to 2007. Four time-stratified case–crossover analyses were used by varying the stratum length (Calendar month, 28, 21 or 14 days). Jackknifing was used to compare the methods. Residual analysis was used to check whether the models fitted well. Results: Both case–crossover and time series analyses show that air pollutants (PM10, SO2 and NO2) were positively associated with CVM. The estimates from the time-stratified case–crossover varied greatly with changing strata length. The estimates from the time series analyses varied slightly with changing degrees of freedom per year for time. The residuals from the time series analyses had less autocorrelation than those from the case–crossover analyses indicating a better fit. Conclusion: Air pollution was associated with an increased risk of CVM in Tianjin, China. Time series analyses performed better than the time-stratified case–crossover analyses in terms of residual checking.

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Purpose The present study aimed to review the effect of dehydration during Ramadan fasting on the health and ocular parameters leading to changes in eye function. Methods Articles included in the study were taken from PubMed, Ovid, Web of Science and Google Scholar up to 2014. Related articles were also obtained from scientific journals on fasting and vision system. Results Dehydration and nutrition changes in Ramadan cause an increase in tear osmolarity, ocular aberration, anterior chamber depth, IOL measurement, central corneal thickness, retinal and choroidal thicknesses, and also a decrease in IOP, tear secretion, and vitreous thickness. Conclusion Much research related to the effect of dehydration on ocular parameters during Ramadan fasting exists. The findings reveal association with significant changes on ocular parameters. Thus, it seems requisite to have a comprehensive study on "fasting and ocular parameters”, which will be helpful in making decisions and giving plan to the patients.

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This article deals with a simulation-based Study of the impact of projectiles on thin aluminium plates using LS-DYNA by modelling plates with shell elements and projectiles with solid elements. In order to establish the required modelling criterion in terms of element size for aluminium plates, a convergence Study of residual velocity has been carried Out by varying mesh density in the impact zone. Using the preferred material and meshing criteria arrived at here, extremely good prediction of test residual velocities and ballistic limits given by Gupta et al. (2001) for thin aluminium plates has been obtained. The simulation-based pattern of failure with localized bulging and jagged edge of perforation is similar to the perforation with petalling seen in tests. A number Of simulation-based parametric studies have been carried out and results consistent with published test data have been obtained. Despite the robust correlation achieved against published experimental results, it would be prudent to conduct one's own experiments, for a final correlation via the present modelling procedure and analysis with the explicit LS-DYNTA 970 solver. Hence, a sophisticated ballistic impact testing facility and a high-speed camera have been used to conduct additional tests on grade 1100 aluminium plates of 1 mm thickness with projectiles Of four different nose shapes. Finally, using the developed numerical simulation procedure, an excellent correlation of residual velocity and failure modes with the corresponding test results has been obtained.

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The present article deals with the development of a finite element modelling approach for the prediction of residual velocities of hard core ogival-nose projectiles following normal impact on mild steel target plates causing perforation. The impact velocities for the cases analysed are in the range 818–866.3 m/s. Assessment of finite element modelling and analysis includes a comprehensive mesh convergence study using shell elements for representing target plates and solid elements for jacketed projectiles with a copper sheath and a rigid core. Dynamic analyses were carried out with the explicit contact-impact LS-DYNA 970 solver. It has been shown that proper choice of element size and strain rate-based material modelling of target plate are crucial for obtaining test-based residual velocity.The present modelling procedure also leads to realistic representation of target plate failure and projectile sheath erosion during perforation, and confirms earlier observations that thermal effects are not significant for impact problems within the ordnance range. To the best of our knowledge, any aspect of projectile failure or degradation obtained in simulation has not been reported earlier in the literature. The validated simulation approach was applied to compute the ballistic limits and to study the effects of plate thickness and projectile diameter on residual velocity, and trends consistent with experimental data for similar situations were obtained.

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While load flow conditions vary with different loads, the small-signal stability of the entire system is closely related with to the locations, capacities and models of loads. In this paper, load impacts with different capacities and models on the small-signal stability are analysed. In the real large-scale power system case, the load sensitivity which denotes the sensitivity of the eigenvalue with respect to the load active power is introduced and applied to rank the loads. The loads with high sensitivity are also considered.

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The incidence of breast cancer in women with implants is increasing and will continue to do so for the foreseeable future due to the marked increase in breast implant insertion in recent years. Undoubtedly many of these women will wish to know whether the presence of implants worsens the prognosis of their breast cancer. Furthermore, the clinical management of such patients may be difficult, as aesthetic results are likely to be a major concern for women who have already undergone cosmetic surgery to the breast. There is no consensus on surgical approach to this scenario. This article reviews the literature on the prognosis of breast cancer patients with a history of augmentation mammoplasty and examines the available data regarding their surgical treatment. (c) 2007 Published by Elsevier Ltd on behalf of British Association of Plastic, Reconstructive and Aesthetic Surgeons.

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Comme les études sur la couverture médiatique ont démontré qu’elle influence pratiquement toute personne qu’elle touche, des consommateurs aux jurés aux témoins, les deux études de cette thèse doctorale ont respectivement examiné l’opinion du public sur l’imposition de restrictions sur les médias dans les palais des justices et l’impact de la couverture médiatique sur la santé mentale des victimes de crime. Le gouvernement québécois a récemment introduit des restrictions sur les médias dans les palais de justice afin de minimiser l’influence des journalistes et des caméramans. Bien que l’affaire a atteint la Cour suprême du Canada, une étude préliminaire a trouvé que le public est largement favorable à ces restrictions (Sabourin, 2006). La première partie de cette thèse doctorale cherchait à approfondir ce sujet avec un échantillon plus représentatif de la population. Deux cent quarante-trois participants comprenant six groupes expérimentaux ont rempli des questionnaires mesurant leur opinion de ces restrictions. Les participants ont été divisé en deux conditions expérimentales où ils ont visionné soit des clips audiovisuels démontrant une atmosphère de débordement dans des palais de justice ou des clips plutôt calmes. Un troisième groupe n’a visionné aucun clip audiovisuel. De plus, il y avait deux versions du questionnaire ayant 20 items où les questions ont été présenté en sens inverse. L’étude a trouvé qu’une grande majorité des participants, soit presque 79 pourcent, ont supporté la restriction des médias dans les palais de justice. Il est intéressant de noter qu’un des groupes n’a pas supporté les restrictions – le groupe contrôle qui a lu les énoncés supportant l’absence des restrictions en premier. La deuxième composante de cette thèse doctorale a examiné l’impact des médias sur les victimes de crime. De nombreuses études expérimentales ont démontré que les victimes de crime sont particulièrement susceptibles à des problèmes de santé mentale. En effet, elles ont trois fois plus de chances de développer un trouble de stress post-traumatique (TSPT) que la population générale. Une étude a confirmé cette conclusion et a trouvé que les victimes de crimes qui avaient une impression plutôt négative de leur couverture médiatique avaient les taux les plus élévés de TSPT (Maercker & Mehr, 2006). Dans l’étude actuelle, vingt-trois victimes de crimes ont été interviewé en utilisant une technique narrative et ont complété deux questionnaires mésurant leur symptômes du TSPT et d’anxiété, respectivement. Une grande proportion des participantes avaient des symptômes de santé mentale et des scores élévés sur une échelle évaluant les symptômes du TSPT. La majorité des narratives des participants étaient négatives. Les thèmes les plus communs incluent dans ces narratives étaient l’autoculpabilisation et une méfiance des autres. La couverture médiatique ne semblaient pas être liée à des symptômes de santé mentale, quoique des facteurs individuels pourraient expliquer pourquoi certains participants ont été favorables envers leur couverture médiatique et d’autres ne l’été pas. Les résultats de ces deux études suggèrent que le public approuve la restriction des médias dans les palais de justice et que des facteurs individuels pourraient expliqués comment la couverture médiatique affecte les victimes de crime. Ces résultats ajoutent à la littérature qui questionne les pratiques actuelles qu’utilisent les médias.

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Crop production is inherently sensitive to fluctuations in weather and climate and is expected to be impacted by climate change. To understand how this impact may vary across the globe many studies have been conducted to determine the change in yield of several crops to expected changes in climate. Changes in climate are typically derived from a single to no more than a few General Circulation Models (GCMs). This study examines the uncertainty introduced to a crop impact assessment when 14 GCMs are used to determine future climate. The General Large Area Model for annual crops (GLAM) was applied over a global domain to simulate the productivity of soybean and spring wheat under baseline climate conditions and under climate conditions consistent with the 2050s under the A1B SRES emissions scenario as simulated by 14 GCMs. Baseline yield simulations were evaluated against global country-level yield statistics to determine the model's ability to capture observed variability in production. The impact of climate change varied between crops, regions, and by GCM. The spread in yield projections due to GCM varied between no change and a reduction of 50%. Without adaptation yield response was linearly related to the magnitude of local temperature change. Therefore, impacts were greatest for countries at northernmost latitudes where warming is predicted to be greatest. However, these countries also exhibited the greatest potential for adaptation to offset yield losses by shifting the crop growing season to a cooler part of the year and/or switching crop variety to take advantage of an extended growing season. The relative magnitude of impacts as simulated by each GCM was not consistent across countries and between crops. It is important, therefore, for crop impact assessments to fully account for GCM uncertainty in estimating future climates and to be explicit about assumptions regarding adaptation.

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This paper presents a preliminary assessment of the relative effects of rate of climate change (four Representative Concentration Pathways - RCPs), assumed future population (five Shared Socio-economic Pathways - SSPs), and pattern of climate change (19 CMIP5 climate models) on regional and global exposure to water resources stress and river flooding. Uncertainty in projected future impacts of climate change on exposure to water stress and river flooding is dominated by uncertainty in the projected spatial and seasonal pattern of change in climate. There is little clear difference in impact between RCP2.6, RCP4.5 and RCP6.0 in 2050, and between RCP4.5 and RCP6.0 in 2080. Impacts under RCP8.5 are greater than under the other RCPs in 2050 and 2080. For a given RCP, there is a difference in the absolute numbers of people exposed to increased water resources stress or increased river flood frequency between the five SSPs. With the ‘middle-of-the-road’ SSP2, climate change by 2050 would increase exposure to water resources stress for between approximately 920 and 3400 million people under the highest RCP, and increase exposure to river flood risk for between 100 and 580 million people. Under RCP2.6, exposure to increased water scarcity would be reduced in 2050 by 22-24%, compared to impacts under the RCP8.5, and exposure to increased flood frequency would be reduced by around 16%. The implications of climate change for actual future losses and adaptation depend not only on the numbers of people exposed to changes in risk, but also on the qualitative characteristics of future worlds as described in the different SSPs. The difference in ‘actual’ impact between SSPs will therefore be greater than the differences in numbers of people exposed to impact.

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The EU FP7 Project MEGAPOLI: "Megacities: Emissions, urban, regional and Global Atmospheric POLlution and climate effects, and Integrated tools for assessment and mitigation" (http://megapoli.info) brings together leading European research groups, state-of-the-art scientific tools and key players from non-European countries to investigate the interactions among megacities, air quality and climate. MEGAPOLI bridges the spatial and temporal scales that connect local emissions, air quality and weather with global atmospheric chemistry and climate. The suggested concept of multi-scale integrated modelling of megacity impact on air quality and climate and vice versa is discussed in the paper. It requires considering different spatial and temporal dimensions: time scales from seconds and hours (to understand the interaction mechanisms) up to years and decades (to consider the climate effects); spatial resolutions: with model down- and up-scaling from street- to global-scale; and two-way interactions between meteorological and chemical processes.