866 resultados para Postal savings banks.


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The purpose of this study is to investigate the accounting choice decisions of banks to employ Level 3 inputs in estimating the value of their financial assets and liabilities. Using a sample of 146 bank-year observations from 18 countries over 2009-2012, this study finds banks incentives to use Level 3 valuation inputs are associated with both firm-level and country-level determinants. At the firm-level, leverage, profitability (in term of net income), Tier 1 capital ratio, size and audit committee independence are associated with the percentage of Level 3 valuation inputs. At the country-level, economy development, legal region, legal enforcement and investor rights are also associated with the Level 3 classification choice. Lastly, ‘secrecy’, the proxy for culture dimensions and values, is found to be positively associated with the use of Level 3 valuation inputs. Altogether, these findings suggest that banks use the discretion available under Level 3 inputs opportunistically to avoid violating debt covenants limits, to increase earnings and manage their capital ratios. Results of this study also highlight that corporate governance quality at the firm-level (e.g. audit committee independence) and institutional features can constrain banks opportunistic behaviors in using the discretion available under Level 3 inputs. The results of this study have important implications for standard setters and contribute to the debate on the use of fair value accounting in an international context.

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One of the objectives of general-purpose financial reporting is to provide information about the financial position, financial performance and cash flows of an entity that is useful to a wide range of users in making economic decisions. The current focus on potentially increased relevance of fair value accounting weighed against issues of reliability has failed to consider the potential impact on the predictive ability of accounting. Based on a sample of international (non-U.S.) banks from 24 countries during 2009-2012, we test the usefulness of fair values in improving the predictive ability of earnings. First, we find that the increasing use of fair values on balance-sheet financial instruments enhances the ability of current earnings to predict future earnings and cash flows. Second, we provide evidence that the fair value hierarchy classification choices affect the ability of earnings to predict future cash flows and future earnings. More precisely, we find that the non-discretionary fair value component (Level 1 assets) improves the predictability of current earnings whereas the discretionary fair value components (Level 2 and Level 3 assets) weaken the predictive power of earnings. Third, we find a consistent and strong association between factors reflecting country-wide institutional structures and predictive power of fair values based on discretionary measurement inputs (Level 2 and Level 3 assets and liabilities). Our study is timely and relevant. The findings have important implications for standard setters and contribute to the debate on the use of fair value accounting.

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This correspondence describes a method for automated segmentation of speech. The method proposed in this paper uses a specially designed filter-bank called Bach filter-bank which makes use of 'music' related perception criteria. The speech signal is treated as continuously time varying signal as against a short time stationary model. A comparative study has been made of the performances using Mel, Bark and Bach scale filter banks. The preliminary results show up to 80 % matches within 20 ms of the manually segmented data, without any information of the content of the text and without any language dependence. The Bach filters are seen to marginally outperform the other filters.

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We propose a novel technique for reducing the power consumed by the on-chip cache in SNUCA chip multicore platform. This is achieved by what we call a "remap table", which maps accesses to the cache banks that are as close as possible to the cores, on which the processes are scheduled. With this technique, instead of using all the available cache, we use a portion of the cache and allocate lesser cache to the application. We formulate the problem as an energy-delay (ED) minimization problem and solve it offline using a scalable genetic algorithm approach. Our experiments show up to 40% of savings in the memory sub-system power consumption and 47% savings in energy-delay product (ED).

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We propose a novel technique for reducing the power consumed by the on-chip cache in SNUCA chip multicore platform. This is achieved by what we call a "remap table", which maps accesses to the cache banks that are as close as possible to the cores, on which the processes are scheduled. With this technique, instead of using all the available cache, we use a portion of the cache and allocate lesser cache to the application. We formulate the problem as an energy-delay (ED) minimization problem and solve it offline using a scalable genetic algorithm approach. Our experiments show up to 40% of savings in the memory sub-system power consumption and 47% savings in energy-delay product (ED).

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Advances in technology have increased the number of cores and size of caches present on chip multicore platforms(CMPs). As a result, leakage power consumption of on-chip caches has already become a major power consuming component of the memory subsystem. We propose to reduce leakage power consumption in static nonuniform cache architecture(SNUCA) on a tiled CMP by dynamically varying the number of cache slices used and switching off unused cache slices. A cache slice in a tile includes all cache banks present in that tile. Switched-off cache slices are remapped considering the communication costs to reduce cache usage with minimal impact on execution time. This saves leakage power consumption in switched-off L2 cache slices. On an average, there map policy achieves 41% and 49% higher EDP savings compared to static and dynamic NUCA (DNUCA) cache policies on a scalable tiled CMP, respectively.

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Este ensayo se estableció en la localidad de Surco Muerto, Municipio de Sebaco, Departamento de Matagalpa, en la época de postrera (Junio-Octubre) del 2003. El presente trabajo se realizó con el objetivo de identificar el efecto de cinco tratamientos para manejo del acaro (Polyphagotarsonemus latus, Banks) en el cultivo de chiltoma (Capsicum annum,L.). Los tratamientos evaluados fueron: Diazinon, Caldo Sulfocálcico A, Caldo sulfocálcico B, Cobre Penta hidratado y un testigo sin aplicación. El genotipo evaluado corresponde a la variedad criolla tres cantos liberada por el INTA Centro Norte. Se utilizó un diseño de bloques completos al azar, el cual estuvo constituido por cinco tratamientos y cuatro bloques. Al realizar el análisis estadístico de los datos ANDEVA, no se registraron diferencias estadísticas entre los tratamientos, el compuesto Caldo Sulfocálcico B mostró el menor número de ácaros por hojas a los 33, 43 y 47 días después del transplante. En la variable de altura a los 65 días después del transplante, las plantas tratadas con Caldo Sulfocálcico B presentaron el mayor promedio. Para rendimiento el mayor promedio lo mostró el tratamiento Caldo Sulfocálcico A, seguido por el tratamiento Diazinon, aunque no se encontró diferencias significativa entre los tratamientos. En cuanto al análisis económico que es preponderante en este trabajo se ha demostrado que el tratamiento con Caldo sulfocálcico A resultó ser él más rentable presentando una tasa de retorno marginal del 18.84%.

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Con el objetivo de evaluar cinco productos botánicos para el manejo del ácaro blanco de la chiltoma, se realizó un estudio en el Municipio de Tisma, Masaya en el período comprendido de Septiembre a Noviembre del año 2014. Las alternativas evaluadas fueron: Eucalipto, Neem, Crisantemo, Madero Negro y Chile+Ajo+Jabón en comparación con el testigo que fue solamente aplicación de agua. Las variables evaluadas fueron: Número de ácaro blanco por planta, porcentaje de severidad del daño de ácaro blanco por planta, número de mosca blanca, Halticus, Diabrótica y Minador por planta, y numero de hormigas y arañas por planta, además de algunas variables económicas como el rendimiento en kg/ha por tratamiento evaluado, análisis de presupuesto parcial, análisis de dominancia y tasa de retorno marginal mediante la metodología CIMMYT. Los resultados obtenidos en el estudio determinan que los tratamientos Madero Negro y Chile+Ajo+Jabón fueron los que presentaron el mejor efecto de control del ácaro blanco, el tratamiento madero negro presentó el mejor control de Mosca Blanca, Halticus, Minador de la hoja y Diabrótica, los tratamientos que tuvieron el menor efecto sobre los organismos benéficos fueron Neem, Eucalipto y Chile+Ajo+Jabón , los mejores rendimientos comerciales lo obtuvieron los tratamientos madero negro y Chile+Ajo+Jabón, las mejores tasas de retorno marginal fueron obtenidas en los tratamientos madero negro seguido del Chile+Ajo+Jabón.

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El estudio se realizó en el municipio Tisma, Masaya en la finca “El Cha güit e” en los meses de Septiembre a Noviembre del 2014 , con el objetivo de estudiar el efecto de dos sistemas de siembra , monocultivo y policultivo, sobre la o currencia poblacional de artrópodos plagas y benéficos y severidad del ataque de l á caro blanco en el cultivo de c hiltoma . Para el desarrollo de la investigación se estableciero n cuatro parcelas, una con el arreglo en poli cultivos de chiltoma, maíz, tomate , y uca y quequisque; y los restantes se establecieron con monocultivo de chiltom a, maíz y tomate . Las variab les evaluadas semanalmente fuero n la o currencia poblacional de artrópodos plagas y benéficos , o currencia y se veridad del ácaro blanco y el rendimiento obteni do en los cultivos de chiltoma, maíz y tomate para el análisis del uso equivalente de la tierra ( LER ) . Los datos obtenidos se analizaro n a través de medias, error estándar de la media, análisis de varianza y separación de medias por Tukey a un nivel de con fianza del 95%, utilizando el programa InfoStat versión 2015 . El sistema de siembra policultivo presentó menor o currencia de plagas (0.95 individuos por planta) , menor densi d ad poblacional de ácaro blanco (1.77 individuos por planta) , menor severi dad en el ataque de ácaro blanco (74.33%) , mayor densidad poblacional de artrópodos benéfico s (0.06 individuos por planta) y un mejor aprovechamient o de la tierra por unidad de área

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The Flower Garden Banks are topographic features on the edge of the continental shelf in the northwest Gulf of Mexico. These banks are approximately 175 km southeast of Galveston, Texas at 28° north latitude and support the northernmost coral reefs on the North American continental shelf. The East and West Flower Garden Banks (EFG and WFG) and Stetson Bank, a smaller sandstone bank approximately 110 km offshore, are managed and protected as the Flower Garden Banks National Marine Sanctuary (FGBNMS). As part of a region-wide initiative to assess coral reef condition, the benthic and fish communities of the EFG and WFG were assessed using the Atlantic and Gulf Rapid Reef Assessment (AGRRA) protocol. The AGRRA survey was conducted during a week-long cruise in August 1999 that was jointly sponsored by the FGBNMS and the Reef Environmental Education Foundation (REEF). A total of 25 coral transects, 132 algal quadrats, 24 fish transects, and 26 Roving Diver (REEF) surveys were conducted. These surveys revealed reefs with high coral cover, dominated by large, healthy corals, little macroalgae, and healthy fish populations. The percent live coral cover was 53.9 and 48.8 at the WFG and EFG, respectively, and the average colony diameter was 93 and 81 cm. Fish diversity was lower than most Caribbean reefs, but large abundances and size of many species reflected the low fishing pressure on the banks. The benthic and fish assemblages at the EFG and WFG were similar. Due to its near pristine conditions, the FGB data will prove to be a valuable component in the AGRRA database and its resulting scale of reef condition for the region. (PDF contains 22 pages.)

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Submersible surveys at numerous reefs and banks in the northwestern Gulf of Mexico (NWGOM) were conducted as part of the Sustainable Seas Expedition (SSE) during July/August 2002 to identify reef fish communities, characterize benthic habitats, and identify deep coral reef ecosystems. To identify the spatial extent of hard bottom reef communities, the Flower Garden Banks National Marine Sanctuary (FGBNMS) and the U.S. Geological Survey (USGS) mapped approximately 2000 km2 of the Northwestern Gulf of Mexico (NWGOM) continental shelf during June 2002 with high-resolution multibeam bathymetry. Previous investigations conducted on the features of interest (with the exceptions of East and West Flower Garden and Sonnier Banks, accessible by SCUBA) had not been conducted since the 1970s and 1980s, and did not have the use of high-resolution maps to target survey sites. The base maps were instrumental in navigating submersibles to specific features at each study site during the Sustainable Seas Expedition (SSE)—a submersible effort culminating from a partnership between the National Atmospheric and Oceanic Administration (NOAA) and the National Geographic Society (NGS). We report the initial findings of our submersible surveys, including habitat and reef fish diversity at McGrail, Alderdice, and Sonnier Banks. A total of 120 species and 40,724 individuals were identified from video surveys at the three banks. Planktivorous fishes constituted over 87% by number for the three banks, ranging from 81.4% at Sonnier Banks to 94.3% at Alderdice Bank, indicating a direct link to pelagic prey communities, particularly in the deep reef zones. High numbers of groupers, snappers, jacks, and other fishery species were observed on all three features. These sites were nominated as Habitat Areas of Particular Concern (HAPC) by the Gulf of Mexico Fishery Council in March 2004. Data obtained during this project will contribute to benthic habitat characterization and assessment of the associated fish communities through future SCUBA, ROV, and submersible missions, and allow comparisons to other deep reef ecosystems found throughout the Gulf of Mexico and western Atlantic Ocean.