911 resultados para Accounting.


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A three-phase confocal elliptical cylinder model is proposed for fiber-reinforced composites, in terms of which a generalized self-consistent method is developed for fiber-reinforced composites accounting for variations in fiber section shapes and randomness in fiber section orientation. The reasonableness of the fiber distribution function in the present model is shown. The dilute, self-consistent, differential and Mori-Tanaka methods are also extended to consider randomness in fiber section orientation in a statistical sense. A full comparison is made between various micromechanics methods and with the Hashin and Shtrikman's bounds. The present method provides convergent and reasonable results for a full range of variations in fiber section shapes (from circular fibers to ribbons), for a complete spectrum of the fiber volume fraction (from 0 to 1, and the latter limit shows the correct asymptotic behavior in the fully packed case) and for extreme types of the inclusion phases (from voids to rigid inclusions). A very different dependence of the five effective moduli on fiber section shapes is theoretically predicted, and it provides a reasonable explanation on the poor correlation between previous theory and experiment in the case of longitudinal shear modulus.

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During 1991–2000, the west-are additional mortalities that fueled the ern stock of Steller sea lions, Eumetopias decline. We tabulated the levels of reported jubatus, declined at 5.03% (SE = 0.25%) anthropogenic sources of mortality (sub- per year, statistically significant rates (P < sistence, incidental take in fisheries, and 0.10) in all but the eastern Aleutian Islands research), estimated another (illegal shoot-region. The greatest rates of declines oc-ing), then approximated levels of predation curred in the eastern and central Gulf of Alas-(killer whales and sharks). We attempted to ka and the western Aleutian Islands (> 8.2% partition the various sources of “additional” per year). Using a published correction mortalities as anthropogenic and as addifactor, we estimated the total non-pup pop-tional mortality including some predation. ulation size in Alaska of the western stock We classified 436 anthropogenic mortalities of Steller sea lions to be about 33,000 ani-and 769 anthropogenic plus some predation mals. Based on a published life table and mortalities as “mortality above replace-the current rate of decline, we estimate that ment”; this accounted for 26% and 46% of the total number of mortalities of non-pup the estimated total level of “mortality above Steller sea lions during 1991–2000 was replacement”, respectively. The remaining about 6,383 animals; of those, 4,718 (74%) mortality (74% and 54%, respectively) was are mortalities that would have occurred if not attributed to a specific cause and may be the population were stable, and 1,666 (26%) the result of nutritional stress.

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Each stage in the life cycle of coal-extraction, transport, processing, and combustion-generates a waste stream and carries multiple hazards for health and the environment. These costs are external to the coal industry and are thus often considered "externalities." We estimate that the life cycle effects of coal and the waste stream generated are costing the U.S. public a third to over one-half of a trillion dollars annually. Many of these so-called externalities are, moreover, cumulative. Accounting for the damages conservatively doubles to triples the price of electricity from coal per kWh generated, making wind, solar, and other forms of nonfossil fuel power generation, along with investments in efficiency and electricity conservation methods, economically competitive. We focus on Appalachia, though coal is mined in other regions of the United States and is burned throughout the world.

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Using data from a longitudinal study of community-dwelling older adults, we analyzed the most extensive set of known correlates of PTSD symptoms obtained from a single sample to examine the measures' independent and combined utility in accounting for PTSD symptom severity. Fifteen measures identified as PTSD risk factors in published meta-analyses and 12 theoretically and empirically supported individual difference and health-related measures were included. Individual difference measures assessed after the trauma, including insecure attachment and factors related to the current trauma memory, such as self-rated severity, event centrality, frequency of involuntary recall, and physical reactions to the memory, accounted for symptom severity better than measures of pre-trauma factors. In an analysis restricted to prospective measures assessed before the trauma, the total variance explained decreased from 56% to 16%. Results support a model of PTSD in which characteristics of the current trauma memory promote the development and maintenance of PTSD symptoms.

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Climate change has already altered the distribution of marine fishes. Future predictions of fish distributions and catches based on bioclimate envelope models are available, but to date they have not considered interspecific interactions. We address this by combining the species-based Dynamic Bioclimate Envelope Model (DBEM) with a size-based trophic model. The new approach provides spatially and temporally resolved predictions of changes in species' size, abundance and catch potential that account for the effects of ecological interactions. Predicted latitudinal shifts are, on average, reduced by 20% when species interactions are incorporated, compared to DBEM predictions, with pelagic species showing the greatest reductions. Goodness-of-fit of biomass data from fish stock assessments in the North Atlantic between 1991 and 2003 is improved slightly by including species interactions. The differences between predictions from the two models may be relatively modest because, at the North Atlantic basin scale, (i) predators and competitors may respond to climate change together; (ii) existing parameterization of the DBEM might implicitly incorporate trophic interactions; and/or (iii) trophic interactions might not be the main driver of responses to climate. Future analyses using ecologically explicit models and data will improve understanding of the effects of inter-specific interactions on responses to climate change, and better inform managers about plausible ecological and fishery consequences of a changing environment.