903 resultados para Cash and cash equivalents
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In this paper an artificial neural network (ANN) based methodology is proposed for (a) solving the basic load flow, (b) solving the load flow considering the reactive power limits of generation (PV) buses, (c) determining a good quality load flow starting point for ill-conditioned systems, and (d) computing static external equivalent circuits. An analysis of the input data required as well as the ANN architecture is presented. A multilayer perceptron trained with the Levenberg-Marquardt second order method is used. The proposed methodology was tested with the IEEE 30- and 57-bus, and an ill-conditioned 11-bus system. Normal operating conditions (base case) and several contingency situations including different load and generation scenarios have been considered. Simulation results show the excellent performance of the ANN for solving problems (a)-(d). (C) 2010 Elsevier B.V. All rights reserved.
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At head of title: Armament section.
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Mode of access: Internet.
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Although calorie information at the point-of-purchase at fast food restaurants is proposed as a method to decrease calorie choices and combat obesity, research results have been mixed. Much of the supportive research has weak methodology, and is limited. There is a demonstrated need to develop better techniques to assist consumers to make lower calorie food choices. Eating at fast food restaurants has been positively associated with weight gain. The current study explored the possibility of adding exercise equivalents (EE) (physical activity required to burn off the calories in the food), along with calorie information as a possible way to facilitate lower calorie choice at the point-of-choice in fast food restaurants. This three-group experimental study, in 18-34 year old, overweight and obese women, examines whether presenting caloric information in the form of EE at the point-of-choice at fast food restaurants, will lead to lower calorie food choices compared to presenting simple caloric information or no information at all. Methods. A randomized repeated measures experiment was conducted. Participants ordered a fast food meal from Burger King with menus that contained only the names of the food choices (Lunch 1). One week later (Lunch 2), study participants were given one of three menus that varied: no information, calorie information, or calorie information and EE. Study participants included 62 college aged students. Additionally, the study controlled for dietary restraint by blocking participants, before randomization, to the three groups. Results. A repeated measures analysis of variance was conducted. The study was not sufficiently powered, and while the study was designed to determine large effect sizes, a small effect size of .026, was determined. No significant differences were found in the foods ordered among the various menu conditions. Conclusion. Menu labeling alone might not be enough to reduce calories at the point-of-choice at restaurants. Additional research is necessary to determine if calorie information and EE at the point-of-choice would lead to fewer calories chosen at a meal. Studies should also look at long-term, repeated exposure to determine the effectiveness of calories and or EE at the point-of-choice at fast food restaurants.
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Although calorie information at the point-of-purchase at fast food restaurants is proposed as a method to decrease calorie choices and combat obesity, research results have been mixed. Much of the supportive research has weak methodology, and is limited. There is a demonstrated need to develop better techniques to assist consumers to make lower calorie food choices. Eating at fast food restaurants has been positively associated with weight gain. The current study explored the possibility of adding exercise equivalents (EE) (physical activity required to burn off the calories in the food), along with calorie information as a possible way to facilitate lower calorie choice at the point-of-choice in fast food restaurants. This three-group experimental study, in 18-34 year old, overweight and obese women, examines whether presenting caloric information in the form of EE at the point-of-choice at fast food restaurants, will lead to lower calorie food choices compared to presenting simple caloric information or no information at all. Methods: A randomized repeated measures experiment was conducted. Participants ordered a fast food meal from Burger King with menus that contained only the names of the food choices (Lunch 1). One week later (Lunch 2), study participants were given one of three menus that varied: no information, calorie information, or calorie information and EE. Study participants included 62 college aged students. Additionally, the study controlled for dietary restraint by blocking participants, before randomization, to the three groups. Results: A repeated measures analysis of variance was conducted. The study was not sufficiently powered, and while the study was designed to determine large effect sizes, a small effect size of .026, was determined. No significant differences were found in the foods ordered among the various menu conditions. Conclusion: Menu labeling alone might not be enough to reduce calories at the point-of-choice at restaurants. Additional research is necessary to determine if calorie information and EE at the point-of-choice would lead to fewer calories chosen at a meal. Studies should also look at long-term, repeated exposure to determine the effectiveness of calories and or EE at the point-of-choice at fast food restaurants.
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Based on the 2013 and 2014 consolidated statements of cash flows of companies listed in Euronext Lisbon, this Work Project analyses the cash flow disclosures, namely if they are in accordance with International Accounting Standards 7, specifically the format, the choice of classification interests, dividends paid and received and the composition of cash and cash equivalents. Additionally, quality of income ratio is analyzed due to its importance for users of financial statements. The results show evidence of uniformity and consistency in the use of the direct method for reporting operational activities in both years, but there are some differences regarding the disclosure of interests and dividends, paid and received, respectively.
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Welded equipment for cryogenic applications is utilized in chemical, petrochemical, and metallurgical industries. One material suitable for cryogenic application is austenitic stainless steel, which usually doesn`t present ductile/brittle transition temperature, except in the weld metal, where the presence of ferrite and micro inclusions can promote a brittle failure, either by ferrite cleavage or dimple nucleation and growth, respectively. A 25-mm- (1-in.-) thick AISI 304 stainless steel base metal was welded with the SAW process using a 308L solid wire and two kinds of fluxes and constant voltage power sources with two types of electrical outputs: direct current electrode positive and balanced square wave alternating current. The welded joints were analyzed by chemical composition, microstructure characterization, room temperature mechanical properties, and CVN impact test at -100 degrees C (-73 degrees F). Results showed that an increase of chromium and nickel content was observed in all weld beads compared to base metal. The chromium and nickel equivalents ratio for the weld beads were always higher for welding with square wave AC for the two types of fluxes than for direct current. The modification in the Cr(eq)/Ni(eq) ratio changes the delta ferrite morphology and, consequently, modifies the weld bead toughness at lower temperatures. The oxygen content can also affect the toughness in the weld bead. The highest absorbed energy in a CVN impact test was obtained for the welding condition with square wave AC electrical output and neutral flux, followed by DC(+) electrical output and neutral flux, and square wave AC electrical output and alloyed flux.
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Dinuclear trioxidic [{VOL}(2)mu-O] (1-4) complexes were synthesized from the reaction of [(VO)-O-IV(acac)(2)] with an equimolar amount of H2L [H2L is the general abbreviation of hydrazone ligands (H2L1-4) derived from the condensation of benzoyl hydrazine with either 2-hydroxyacetophenone or its para substituted derivatives] in acetone or CH2Cl2 or acetonitrile. These V2O3L2 complexes were also obtained from the reaction of VOSO4 with H2L in the presence of two equivalents sodium acetate in aqueous-methanolic (50% V/V) medium and also from the decomposition of [(VO)-O-IV(L)(bipy/phen)] complexes in CH2Cl2 Solution. Black monoclinic crystals of 2 and 4 with C2/c space group were obtained from the reaction of [(VO)-O-IV(acac)(2)], respectively, with H2L2 and H2L4 in acetone in which the respective ligands are bonded meridionally to vanadium in their fully deprotonated enol forms. The V-O bond lengths follow the order: V-O(oxo) < V-O(oxo-bridged) < V-O(phenolate) < V-O(enolate). Complexes (1-4) are diamagnetic exhibiting LMCT transition band near 380 nm in CH2Cl2 solution and they are electroactive displaying a quasi-reversible reduction peak in the 0.14-0.30 V versus SCE region. The and the reduction peak potential (E-p(c)) values show linear relationships with the Hammett constant (sigma) of the substituents in the hydrazone ligands. These dinuclear complexes are converted to the corresponding mononuclear cis dioxo complexes K(H2O)(+)[(VO2)-O-V(L)](-) (5-8) and mixed-ligand [(VO)-O-V(L)(hq)] complexes on reaction, respectively, with two equivalents KOH in methanol and two equivalents 8-hydroxyquinoline (Hhq) in CHCl3. Ascorbic acid reduces the dioxovanadium(V) complexes reversibly under aerobic condition. (C) 2008 Elsevier Ltd. All rights reserved.
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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)
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Ziel der vorliegenden Dissertation war die Untersuchung der Liefergebiete und Ablagerungsräume sedimentärer Gesteine aus ausgewählten Gebieten der inneren Helleniden Griechenlands. Die untersuchten Sedimente Nordgriechenlands gehören zu den Pirgadikia und Vertiskos Einheiten des Serbo-Makedonische Massifs, zu den Examili, Melissochori und Prinochori Formationen der östlichen Vardar Zone und zur Makri Einheit und Melia Formation des östlichen Zirkum-Rhodope-Gürtels in Thrakien. In der östlichen Ägäis lag der Schwerpunkt bei den Sedimenten der Insel Chios. Der Metamorphosegrad der untersuchten Gesteine variiert von der untersten Grünschieferfazies bis hin zur Amphibolitfazies. Das stratigraphische Alter reicht vom Ordovizium bis zur Kreide. Zur Charakterisierung der Gesteine und ihrer Liefgebiete wurden Haupt- und Spurenelementgehalte der Gesamtgesteine bestimmt, mineralchemische Analysen durchgeführt und detritische Zirkone mit U–Pb datiert. An ausgewählten Proben wurden außerdem biostratigraphische Untersuchungen zur Bestimmung des Sedimentationsalters durchgeführt. Die Untersuchungsergebnisse dieser Arbeit sind von großer Bedeutung für paläogeographische Rekonstruktionen der Tethys. Die wichtigsten Ergebnisse lassen sich wie folgt zusammenfassen: Die ältesten Sedimente Nordgriechenlands gehören zur Pirgadikia Einheit des Serbo-Makedonischen Massifs. Es sind sehr reife, quarzreiche, siliziklastische Metasedimente, die auf Grund ihrer Maturität und ihrer detritischen Zirkone mit ordovizischen overlap-Sequenzen vom Nordrand Gondwanas korreliert werden können. Die Metasedimente der Vertiskos Einheit besitzen ein ähnliches stratigraphisches Alter, haben aber einen anderen Ablagerungsraum. Das Altersspektrum detritischer Zirkone lässt auf ein Liefergebiet im Raum NW Afrikas (Hun Superterrane) schließen. Die Gesteinsassoziation der Vertiskos Einheit wird als Teil einer aktiven Kontinentalrandabfolge gesehen. Die ältesten biostratigraphisch datierten Sedimente Griechenlands sind silurische bis karbonische Olistolithe aus einer spätpaläozoischen Turbidit-Olistostrom Einheit auf der Insel Chios. Die Alter detritischer Zirkone und die Liefergebietsanalyse der fossilführenden Olistolithe lassen den Schluss zu, dass die klastischen Sedimente von Chios Material vom Sakarya Mikrokontinent in der West-Türkei und faziellen Äquivalenten zu paläozoischen Gesteinen der Istanbul Zone in der Nord-Türkei und der Balkan Region erhalten haben. Während der Permotrias wurde die Examili Formation der östlichen Vardar Zone in einem intrakontinentalen, sedimentären Becken, nahe der Vertiskos Einheit abgelagert. Untergeordnet wurde auch karbonisches Grundgebirgsmaterial eingetragen. Im frühen bis mittleren Jura wurde die Melissochori Formation der östlichen Vardar Zone am Abhang eines karbonatführenden Kontinentalrandes abgelagert. Der Großteil des detritischen Materials kam von permokarbonischem Grundgebirge vulkanischen Ursprungs, vermutlich von der Pelagonischen Zone und/oder der unteren tektonischen Einheit des Rhodope Massifs. Die Makri Einheit in Thrakien besitzt vermutlich ein ähnliches Alter wie die Melissochori Formation. Beide sedimentären Abfolgen ähneln sich sehr. Der Großteil des detritischen Materials für die Makri Einheit kam vom Grundgebirge der Pelagonischen Zone oder äquivalenten Gesteinen. Während der frühen Kreide wurde die Prinochori Formation der östlichen Vardar Zone im Vorfeld eines heterogenen Deckenstapels abgelagert, der ophiolitisches Material sowie Grundgebirge ähnlich zu dem der Vertiskos Einheit enthielt. Ebenfalls während der Kreidezeit wurde in Thrakien, vermutlich im Vorfeld eines metamorphen Deckenstapels mit Affinitäten zum Grundgebirge der Rhodopen die Melia Formation abgelagert. Zusammenfassend kann festgehalten werden, dass die Subduktion eines Teiles der Paläotethys und die anschließende Akkretion vom Nordrand Gondwanas stammender Mikrokontinente (Terranes) nahe dem südlichen aktiven Kontinentalrand Eurasiens den geodynamischen Rahmen für die Schüttung des detritischen Materials der Sedimente der inneren Helleniden im späten Paläozoikum bildeten. Die darauf folgenden frühmesozoischen Riftprozesse leiteten die Bildung von Ozeanbecken der Neotethys ein. Intraozeanische Subduktion und die Obduzierung von Ophioliten prägten die Zeit des Jura. Die spätjurassische und frühkretazische tektonische Phase wurde durch die Ablagerung von mittelkretazischen Kalksteinen besiegelt. Die endgültige Schließung von Ozeanbecken der Neotethys im Bereich der inneren Helleniden erfolgte schließlich in der späten Kreide und im Tertiär.
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Theoretical studies of the problems of the securities markets in the Russian Federation incline to one or other of the two traditional approaches. The first consists of comparing the definition of "valuable paper" set forth in the current legislation of the Russian Federation, with the theoretical model of "Wertpapiere" elaborated by German scholars more than 90 years ago. The problem with this approach is, in Mr. Pentsov's opinion, that any new features of the definition of "security" that do not coincide with the theoretical model of "Wertpapiere" (such as valuable papers existing in non-material, electronic form) are claimed to be incorrect and removed from the current legislation of the Russian Federation. The second approach works on the basis of the differentiation between the Common Law concept of "security" and the Civil Law concept of "valuable paper". Mr. Pentsov's research, presented in an article written in English, uses both methodological tools and involves, firstly, a historical study of the origin and development of certain legal phenomena (securities) as they evolved in different countries, and secondly, a comparative, synchronic study of equivalent legal phenomena as they exist in different countries today. Employing the first method, Mr. Pentsov divided the historical development of the conception of "valuable paper" in Russia into five major stages. He found that, despite the existence of a relatively wide circulation of valuable papers, especially in the second half of the 19th century, Russian legislation before 1917 (the first stage) did not have a unified definition of valuable paper. The term was used, in both theoretical studies and legislation, but it covered a broad range of financial instruments such as stocks, bonds, government bonds, promissory notes, bills of exchange, etc. During the second stage, also, the legislation of the USSR did not have a unified definition of "valuable paper". After the end of the "new economic policy" (1922 - 1930) the stock exchanges and the securities markets in the USSR, with a very few exceptions, were abolished. And thus during the third stage (up to 1985), the use of valuable papers in practice was reduced to foreign economic relations (bills of exchange, stocks in enterprises outside the USSR) and to state bonds. Not surprisingly, there was still no unified definition of "valuable paper". After the beginning of Gorbachev's perestroika, a securities market began to re-appear in the USSR. However, the successful development of securities markets in the USSR was retarded by the absence of an appropriate regulatory framework. The first effort to improve the situation was the adoption of the Regulations on Valuable Papers, approved by resolution No. 590 of the Council of Ministers of the USSR, dated June 19, 1990. Section 1 of the Regulation contained the first statutory definition of "valuable paper" in the history of Russia. At the very beginning of the period of transition to a market economy, a number of acts contained different definitions of "valuable paper". This diversity clearly undermined the stability of the Russian securities market and did not achieve the goal of protecting the investor. The lack of unified criteria for the consideration of such non-standard financial instruments as "valuable papers" significantly contributed to the appearance of numerous fraudulent "pyramid" schemes that were outside of the regulatory scheme of Russia legislation. The situation was substantially improved by the adoption of the new Civil Code of the Russian Federation. According to Section 1 of Article 142 of the Civil Code, a valuable paper is a document that confirms, in compliance with an established form and mandatory requisites, certain material rights whose realisation or transfer are possible only in the process of its presentation. Finally, the recent Federal law No. 39 - FZ "On the Valuable Papers Market", dated April 22 1996, has also introduced the term "emission valuable papers". According to Article 2 of this Law, an "emission valuable paper" is any valuable paper, including non-documentary, that simultaneously has the following features: it fixes the composition of material and non-material rights that are subject to confirmation, cession and unconditional realisation in compliance with the form and procedure established by this federal law; it is placed by issues; and it has equal amount and time of realisation of rights within the same issue regardless of when the valuable paper was purchased. Thus the introduction of the conception of "emission valuable paper" became the starting point in the Russian federation's legislation for the differentiation between the legal regimes of "commercial papers" and "investment papers" similar to the Common Law approach. Moving now to the synchronic, comparative method of research, Mr. Pentsov notes that there are currently three major conceptions of "security" and, correspondingly, three approaches to its legal definition: the Common Law concept, the continental law concept, and the concept employed by Japanese Law. Mr. Pentsov proceeds to analyse the differences and similarities of all three, concluding that though the concept of "security" in the Common Law system substantially differs from that of "valuable paper" in the Continental Law system, nevertheless the two concepts are developing in similar directions. He predicts that in the foreseeable future the existing differences between these two concepts will become less and less significant. On the basis of his research, Mr. Pentsov arrived at the conclusion that the concept of "security" (and its equivalents) is not a static one. On the contrary, it is in the process of permanent evolution that reflects the introduction of new financial instruments onto the capital markets. He believes that the scope of the statutory definition of "security" plays an extremely important role in the protection of investors. While passing the Securities Act of 1933, the United States Congress determined that the best way to achieve the goal of protecting investors was to define the term "security" in sufficiently broad and general terms so as to include within the definition the many types of instruments that in the commercial world fall within the ordinary concept of "security' and to cover the countless and various devices used by those who seek to use the money of others on the promise of profits. On the other hand, the very limited scope of the current definition of "emission valuable paper" in the Federal Law of the Russian Federation entitled "On the Valuable Papers Market" does not allow the anti-fraud provisions of this law to be implemented in an efficient way. Consequently, there is no basis for the protection of investors. Mr. Pentsov proposes amendments which he believes would enable the Russian markets to become more efficient and attractive for both foreign and domestic investors.
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Fifteen surface sediment samples from the Pakistan shelf and upper continental slope and a Late Quaternary high-sedimentation rate core (573 m water depth, Pakistan continental margin) have been analysed to improve the understanding of the factors influencing pteropod preservation. The aragonite compensation depth (ACD) is located at 250-400 m water depth, which corroborates previous observations of a very shallow ACD in the northern Arabian Sea. With the exception of the Hab transect off Karachi, the ACD coincides with the upper boundary of the OMZ located at 250 m water depth. The shell preservation index of the pteropod Limacina inflata (LDX) was applied on six surface sediment samples showing good to very good preservation (LDX: 2.2 to 1.3). The 30 000 yr long record of sediment core SO90 137KA is characterized by alternations between bioturbated and laminated sediments. Bioturbated sediments occurring in the Early Holocene, Younger Dryas and time-equivalents of Heinrich events contain well to perfectly preserved tests of L. inflata (LDX: 2.1-0.2), whereas only traces of pteropods are found in laminated intervals. The close linkage of pteropod preservation in the surface sediments and in core 137KA to well-oxygenated conditions can be explained by repetitive intermediate water formation in the Arabian Sea down to at least 600 m water depth in times of enhanced NE monsoons during stadials and H-equivalents. Low amounts of pteropods in laminated sediments (interstadials, Late Holocene) and in the present-day oxygen minimum zone (OMZ) indicate a weak NE monsoon, stable OMZ and shallow ACD.
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The treatment of [PdCl2(COD)] (COD = 1,5-cyclooctadiene) with 1 and 2 equivalents of 2-(diphenylphosphino)benzaldehyde oxime in dichloromethane at room temperature led to the selective formation of [PdCl2{κ2-(P,N)-2-Ph2PC6H4CH[double bond, length as m-dash]NOH}] (1) and [Pd{κ2-(P,N)-2-Ph2PC6H4CH[double bond, length as m-dash]NOH}2][Cl]2 (2), respectively, which represent the first examples of Pd(II) complexes containing a phosphino-oxime ligand. These compounds, whose structures were fully confirmed by X-ray diffraction methods, were active in the catalytic rearrangement of aldoximes. In particular, using 5 mol% complex 1, a large variety of aldoximes could be cleanly converted into the corresponding primary amides at 100 °C, employing water as solvent and without the assistance of any cocatalyst. Palladium nanoparticles are the active species in the rearrangement process. In addition, when the same reactions were performed employing acetonitrile as solvent, selective dehydration of the aldoximes to form the respective nitriles was observed. For comparative purposes, the catalytic behaviour of an oxime-derived palladacyclic complex has also been briefly evaluated.
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One of the leading motivations behind the multilingual semantic web is to make resources accessible digitally in an online global multilingual context. Consequently, it is fundamental for knowledge bases to find a way to manage multilingualism and thus be equipped with those procedures for its conceptual modelling. In this context, the goal of this paper is to discuss how common-sense knowledge and cultural knowledge are modelled in a multilingual framework. More particularly, multilingualism and conceptual modelling are dealt with from the perspective of FunGramKB, a lexico-conceptual knowledge base for natural language understanding. This project argues for a clear division between the lexical and the conceptual dimensions of knowledge. Moreover, the conceptual layer is organized into three modules, which result from a strong commitment towards capturing semantic knowledge (Ontology), procedural knowledge (Cognicon) and episodic knowledge (Onomasticon). Cultural mismatches are discussed and formally represented at the three conceptual levels of FunGramKB.
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Glycogen-accumulating organisms (GAO) have the potential to directly compete with polyphosphate-accumulating organisms (PAO) in EBPR systems as both are able to take up VFA anaerobically and grow on the intracellular storage products aerobically. Under anaerobic conditions GAO hydrolyse glycogen to gain energy and reducing equivalents to take up VFA and to synthesise polyhydroxyalkanoate (PHA). In the subsequent aerobic stage, PHA is being oxidised to gain energy for glycogen replenishment (from PHA) and for cell growth. This article describes a complete anaerobic and aerobic model for GAO based on the understanding of their metabolic pathways. The anaerobic model has been developed and reported previously, while the aerobic metabolic model was developed in this study. It is based on the assumption that acetyl-CoA and propionyl-CoA go through the catabolic and anabolic processes independently. Experimental validation shows that the integrated model can predict the anaerobic and aerobic results very well. It was found in this study that at pH 7 the maximum acetate uptake rate of GAO was slower than that reported for PAO in the anaerobic stage. On the other hand, the net biomass production per C-mol acetate added is about 9% higher for GAO than for PAO. This would indicate that PAO and GAO each have certain competitive advantages during different parts of the anaerobic/aerobic process cycle. (C) 2002 Wiley Periodicals, Inc.