Age determinations in Lena Delta

The age correlation between the three main geomorphological terraces in the Lena Delta, especially that of the second sandy terrace (Arga Island) and the third terrace (Ice Complex and underlying sands) is still being discussed, Knowledge about the age of the lee Complex and its underlying sands, and the Arga sands is necessary for understanding the past and modern structure of the delta. Geochronometrie data have been acguired for three sediment seguences from the Lena Delta by lumineseence dating using the potassium feldspar IR-OSL technique. Additionally, 14C dates are available for geochronological discussion. Typical sediments of the upper part of Arga Island as found in the area of Lake Nikolay are of Late Pleistoeene age (14.5-10.9 ka), Typical third terrace sediments from two seguenees located at the Olenyokskaya branch are older. At the profile "Nagym" sandy seguences were most probably deposited between about 65 ka and 50 ka before present. The lower part of the sandy seguence at "Kurungnakh Island" is possibly older than the sediments of the section at Nagym. However, methodological difficulties in luminescence dating (insufficient bleaching at the time of deposition) and younger 14C dates make the discussion of the results difficult.

(Table 1) Radionuclides and ESR dating of sediment cores PS1535-10 and PS1535-8

ESR-spectra of foraminifera in arctic sediment cores display the [CO2]- -signal (g=2.0006). Research on the thermal behaviour of the [CO2]- -signal shows that both natural and artificial irradiation generates a precursor and a thermal unstable component of the [CO2]- -signal. The precursor can be transfered to the stable radical, and unstable radicals can be removed by heating. The signal-change by heating depends on the irradiation dose. Because of the varying response on thermal treatment, the dose-response curves show systematic differences depending on the applied procedure (single- or multi-aliquot method with or without heating). A model for the description of the [CO2]- -signal-change is presented. The combination of two exponential saturation functions seems to be an adequate analytical description of the dose-response curve of the [CO2]- -signal in foraminifera. Due to the limited thermal stability this signal can be used for dating foraminifera with ages up to about 190 ka.

Soil properties and microbial indicators of samples from Lake Wellman, Darwin Mountains, Antarctica

Four pedons on each of four drift sheets in the Lake Wellman area of the Darwin Mountains were sampled for chemical and microbial analyses. The four drifts, Hatherton, Britannia, Danum, and Isca, ranged from early Holocene (10 ka) to mid-Quaternary (c. 900 ka). The soil properties of weathering stage, salt stage, and depths of staining, visible salts, ghosts, and coherence increase with drift age. The landforms contain primarily high-centred polygons with windblown snow in the troughs. The soils are dominantly complexes of Typic Haplorthels and Typic Haploturbels. The soils were dry and alkaline with low levels of organic carbon, nitrogen and phosphorus. Electrical conductivity was high accompanied by high levels of water soluble anions and cations (especially calcium and sulphate in older soils). Soil microbial biomass, measured as phospholipid fatty acids, and numbers of culturable heterotrophic microbes, were low, with highest levels detected in less developed soils from the Hatherton drift. The microbial community structure of the Hatherton soil also differed from that of the Britannia, Danum and Isca soils. Ordination revealed the soil microbial community structure was influenced by soil development and organic carbon.

Den goda viljan och framtida lönsamhet : En studie om nedskrivning av goodwill är en ledande indikator på framtida minskad lönsamhet i svenska och finska börsnoterade bolag

Bakgrund: Goodwill är en omdebatterad immateriell tillgångspost. En nedskrivning ska enligt redovisningsstandarden IAS 36 baseras på bolagens framtida ekonomiska utveckling. Därmed kan en nedskrivning vara en indikation på hur bolagets ekonomiska framtid kommer att gestalta sig. Tidigare forskning visar att bolagsledningens subjektiva bedömningar kan leda till att nedskrivningens relevans kan ifrågasättas. Syfte: Enligt IFRS 3 och IAS 36 ska goodwill värderas till det framtida uppskattade värde som tillgången ska generera. Grundtanken med standarderna är att öka tillförlitligheten och relevansen för att bättre återspegla bolagens ekonomi i de finansiella rapporterna. Utifrån grundtanken bör en nedskrivning av goodwill vara en ledande indikator på framtida minskad lönsamhet. Vi avser därmed att undersöka om det finns ett samband mellan nedskrivning av goodwill och minskad framtida lönsamhet i svenska och finska börsnoterade bolag samt om det finns en skillnad mellan länderna när det gäller sambandet. Metod: Uppsatsen är baserad på en kvantitativ metod med en deduktiv ansats där sekundärdata hämtats från databas samt årsredovisningar. Informationen har samlats in för att därefter testas med regressionsanalyser. Slutsats: Studien kan inte styrka att standarden ger en bättre återspegling av bolagens ekonomi i de finansiella rapporterna. Resultatet visar att hanteringen av goodwill kan ske utifrån ett opportunistiskt beteende då nedskrivningen kan vara baserad på en redan realiserad försämring av goodwill istället för att vara baserad på framtida bedömningar. Resultatet antyder att tillsynen inte är harmoniserad inom EU, då det finns en signifikant skillnad mellan Sverige och Finland två år efter nedskrivningen. Studiens resultat kan användas till att ifrågasätta gällande standardens utformning.

A problemática da dicotomia contabilística ao nível dos subsídios ao investimento

A globalização dos mercados, articulada com a abertura das fronteiras dentro da União Europeia, e com a diversidade de sistemas contabilísticos, acentuou a necessidade de criar um único sistema contabilístico que fosse aceite internacionalmente e, ao mesmo tempo, que facilitasse o acesso aos mercados de capitais internacionais. O novo Sistema de Normalização Contabilística (SNC) adotado em Portugal é baseado essencialmente em princípios, conduzindo à existência de novos conceitos e à necessidade de incorporar novas formas de entender a contabilidade. Constata-se que os procedimentos contabilísticos impostos pelo SNC, no caso particular da Norma de Contabilidade e Relato Financeiro (NCRF) 22 - Contabilização dos Subsídios do Governo e Divulgação de Apoios do Governo, são mais exigentes e pormenorizados do que os previstos no anterior sistema normativo nacional, em vigor até 31/12/2009. Verifica-se ainda que esta norma, no que diz respeito ao tratamento contabilístico dos subsídios relacionados com ativos, não segue o preconizado na atual International Accounting Standard (IAS), ou Norma Internacional de Contabilidade (NIC) 20 - Contabilização dos Subsídios do Governo e Divulgação de Apoios do Governo. Pretende-se assim analisar as referidas normas, enumerando as suas principais diferenças, e constatar como os outros países da União Europeia contabilizam estes subsídios. The globalization of markets, combined with the opening of borders within the European Union, and the diversity of accounting systems, emphasized the need to create a single accounting system that is internationally accepted and at the same time, improving access to markets international capital. New Accounting Standards System adopted in Portugal is essentially based on principles leading to the existence of new concepts and the need to incorporate new ways of understanding accounting. It appears that the accounting procedures required by the SNC, particularly in the case of NCRF 22 - Accounting for Government Grants and Disclosure of Government Assistance, are more stringent and detailed than those of the preceding national regulatory system in force until 31/12/2009. It also appears that this standard with regard to the accounting treatment of grants related to assets, does not follow the recommendations in the current IAS 20 - Accounting for Government Grants and Disclosure of Government Assistance. The aim is to analyze the standards, enumerating the main differences, and see how the other UE countries account for these allowances.