811 research outputs found
Conectividade do caranguejo Grapsus grapsus (Linnaeus, 1758) em ilhas oceânicas brasileiras
No full textDissertação (mestrado) - Universidade Federal de Santa Catarina, Centro de Ciências Biológicas. Programa de Pós-Graduação em EcologiaO ambiente marinho favorece a troca de indivíduos entre as populações promovendo a conectividade entre elas, o que pode contribuir para esforços na conservação. No Brasil, as ilhas oceânicas (Atol das Rocas (RA), Fernando de Noronha (FN), Arquipélago de São Pedro e São Paulo (SPSPA) e Ilha da Trindade (TR)) têm diferentes estratégias de conservação. O caranguejo Grapsus grapsus (Linnaeus, 1758), no Brasil, ocorre somente nestas ilhas oceânicas, além disso, ele dispersa apenas no estágio larval e depois passa a fase adulta nos costões rochosos. Portanto, essa espécie não se utiliza de trampolins ecológicos submersos e precisa das correntes marinhas superficiais para dispersão. Para entendermos o papel do oceano para cada espécie é importante estudarmos as diferenças genéticas e morfológicas entre as populações. O objetivo deste estudo foi verificar o nível de diferenças genéticas e morfométricas entre as populações do caranguejo G. grapsus em todas as ilhas oceânicas brasileiras e esclarecer o "status" de identificação da população na Ilha da Trindade. Além disso, nós também avaliamos esta espécie como modelo de conectividade para o planejamento de áreas marinhas protegidas. Assim, um total de 564 indivíduos de G. grapsus foi utilizado nas análises morfométricas e 84 nas análises genéticas. O DNA genômico utilizado foi um fragmento de 570bp da região controle do mtDNA. As análises morfométricas mostraram similaridade entre as populações do SPSPA e TR, tanto para os machos quanto para as fêmeas. Considerando os aspectos genéticos, SPSPA foi o local com maior diversidade haplotípica, enquanto TR foi o menos diverso. Além disso, este último local apresentou haplótipos exclusivos, enquanto as outras ilhas compartilharam alguns. Diferentes padrões encontrados na genética e na morfometria são comuns em caranguejos decápodos. Consequentemente, é importante combinarmos análises morfométricas e genéticas quando comparamos populações, para uma visão mais completa sobre sua diferenciação. G. grapsus aparenta ser capaz de dispersar livremente entre as ilhas brasileiras equatoriais, onde a distância é relativamente curta, mas incapaz de alcançar ilhas muito distantes. Portanto, TR é um local importante para a manutenção de G. grapsus, pois representa um estoque genético com haplótipos diferenciados o que é essencial para a manutenção da diversidade genética da espécie e, portanto, ela deveria ser objeto de maior atenção
Kenelle maa kuuluu? Kansakuva Arvid Järnefeltin pamfletissa Maa kuuluu kaikille!
No full textTo whom the land belongs? The concept of people in Arvid Järnefelt’s pamphlet Maa kuuluu kaikille!
In his pamphlet Maa kuuluu kaikille! [The land belongs to everybody], published in 1907, the Finnish author Arvid Järnefelt stresses the ‘human rights’ of workers to utilize land. Published after a crofters’ strike and the large-scale eviction followed by it, the book took part in the debate on the societal power relations. Following the teachings of Leo Tolstoy, Järnefelt believed in the equality for all, regardless of wealth, education or class. In this article, Järnefelt’s pamphlet is analyzed as a variation of the early 20th century discussion on nation and people in Finland. The significance of the concept of ‘people’ was not fixed but under ongoing construction.
The article shows the ambivalent position of Järnefelt as the spokesman of the people. Järnefelt’s pamphlet is directed to the intelligentsia living in cities rather than the workers of the countryside. Järnefelt himself was a certain kind of hybrid, a member of the upper class ‘mimicking’ the workers. The power relations that Järnefelt sketches in his book resemble the hierarchy of centre and periphery as theorized in postcolonial criticism. When compared to previous discourses, the ideal yeoman that Järnefelt portrays in his pamphlet represents quite clearly a new kind of subject, who will refuse to work if his demands for justice are not dealt with. Although Järnefelt had an outsider’s view to the harsh reality of the farm workers, but his Tolstoyan message was definitely empowering
The conjugate base of methyl 3-oxobutanoate as an antenna ligand in visible-emitting photoluminescent lanthanide complexes
No full textCoordination compounds with the formulae [Y(MAA)(3)](x) (1(Y)), [Ln(MAA)(3)](x) (1(Ln)), [Y(MAA)(3)(phen)] (2(Y)) and [Ln(MAA) (3)(phen)] (2(Ln)) (Ln = Sm, Eu, Tb, Dy, Yb; MAA = conjugate base of methyl 3-oxo-butanoate; phen = 1,10-phenantroline) were synthesized and characterized, and X-ray diffraction data were collected for [Tb(MAA)(3)(phen)] (2(Tb)) and [Yb(MAA)(3)(phen)] (2(Yb)). Most of the lanthanide derivatives showed appreciable luminescence in the solid state upon excitation with near-UV light. Strong emissions were observed in particular for complexes of lanthanide ions with high-energy resonance levels. Visibleemitting [Ln(MAA)(3)(phen)] compounds were successfully used as dopants for the preparation of luminescent poly(methylmethacrylate) samples. Similar derivatives of the conjugate base of dimethyl malonate (DMM), with formulae [Y(DMM) (3)(phen)] (3(Y)) and [Ln(DMM) (3)(phen)] (3(Ln)) (Ln = Eu, Tb, Dy), were also synthesized and their photoluminescence behaviour was compared to that of the analogous methyl 3-oxo-butanoato-complexes
Central values of additive twists of Maa{\ss} forms -functions
No full text48 pagesIn the present paper we study the central values of additive twists of Maa{\ss} forms -series. In the case of the modular group, we show that the additive twists (when averaged over denominators) are asymptotically normally distributed. This supplements the recent work of Petridis--Risager which settled an averaged version of a conjecture of Mazur--Rubin concerning modular symbols. The methods of the present paper combine dynamical input due to Bettin and the first named author with the new fact that the additive twists define quantum modular forms in the sense of Zagier. This latter property is shown for a general discrete, co-finite group with cusps. Our results also has a number of arithmetic applications; in the case of Hecke congruence groups the quantum modularity implies certain reciprocity relations for twisted moments of twisted -automorphic -functions, extending results of Conrey and the second named author. In the case of cuspidal Maa{\ss} forms for the modular group, we also obtain a calculation of certain wide moments of twists of the -function of the Maa{\ss} form
Digitaalista taidetta - Smaugin autioittama maa
No full textOpinnäytetyöni aiheena on digitaalinen maalausprosessini, johon otan vaikutteita tulevasta Hobitti – Smaugin autioittama maa -fantasiaelokuvasta. Kuvaan ja analysoin tekniikoita, joita käytän kuvitusprosessissa. Tavoitteena oli tehdä visuaalisesti näyttäviä teoksia. Tein kolme keskeistä kuvitusta elokuvan maailmasta. Halusin saada näistä teoksista laadukkaat kokonaisuudet portfoliooni. Kerron kuvitusprosessista ja omasta tyylistäni kuvittajana. Pyrin kehittämään omaa teknistä osaamista ja luonnostelutyyliäni. Pohdin omaa kehitystäni digitaalisena kuvittajana. Kartoitin myös vahvuuksiani ja heikkouksiani.The subject of this thesis is a digital painting process inspired by the upcoming fantasy film The Hobbit - The Desolation of Smaug. In this thesis, the different techniques used during the illustration process will be described and analysed. The goal was to create visually spectacular works. Three key illustrations were created based on the film world to be included in the author’s portfolio. This thesis describes the illustration process and the author’s own style as an artist. In this thesis, the author’s technical and sketching skills will be developed and the development of digital illustrating skills will be discussed. The strengths and weaknesses of the author as an illustrator will also be handled
Evaluatie van de kwaliteitszorg voor de breuksteen voor de stormvloedkering Oosterschelde
No full textIn dit rapport is aangegeven hoe functionele eisen voor breuksteen moeten worden opgesteld, hoe de keuringseisen in de leveringsvoorwaarden moeten worden opgenomen en hoe dit in de praktijk is uitgewerkt.Deltawerke
Phosphorus recovery alternatives for sludge from chemical phosphorus removal processes – Technology comparison and system limitations
No full textFunding Information: The work and studies of the first author, including but not limited to this study, have been supported by Maa- ja Vesitekniikan tuki ry (MVTT). Publisher Copyright: © 2022 The Author(s)Several approaches have recently been proposed in the literature for P recovery after metal precipitation, but a robust comparison of these approaches in a techno-economic framework is still lacking. Five phosphorus recovery methods using sewage sludge or sludge ash as feed material were compared based on their specific operational recovery cost by scaling the processes to unified size and operational conditions. The selected technologies were (1) wet leaching + struvite precipitation, (2) magnetic vivianite separation, (3) sludge melt gasification, (4) the thermochemical sodium sulfate process, and (5) white phosphorus recovery. The analyses were based on the literature values in addition to a plant-wide model used to estimate chemical consumption and phosphorus and metal-related sludge properties. The technologies were assessed by operational cost, end-product quality, recovery efficiency, and technology maturity. The choice of the recovery process is dependent on the precipitant used in the wastewater treatment processes. Technologies using sewage sludge ash, (4) and (5), had the highest recovery efficiency, technical maturity, and product quality, but they require mono-incineration. Technology (3) had better recovery efficiency than (1), but the end-product had much lower P content. Technology (2) had the lowest recovery efficiency among all the compared technologies, however, it produced an end-product with the second highest P content. The operational costs were calculated for energy and chemical costs for same scale and operational conditions. The specific recovery cost ranges from 6 to 38 €/kgPrecovered.Peer reviewe
The Preparation of Internal Accounting Rules on the example of Uus Maa City OÜ
No full textKäesoleva lõputöö teemaks oli „Raamatupidamise sise-eeskirja koostamine Uus Maa City OÜ näitel“.
Raamatupidamise sise-eeskiri on ettevõtte üks tähtsamaid dokumente, mille alusel korraldatakse raamatupidamist ja raamatupidamisaruandluse koostamist ettevõttes. Sise-eeskirja kohustuslikkuse ja sisu määrab üldiselt ära raamatupidamise seaduse paragrahv 11.
Sise-eeskiri peab olema piisavalt põhjalik ja ajakohane, et pakkuda praktilist kasu ettevõtte sisestele ja välistele huvigruppidele nende töös. Mõistlik on nõutud eeskiri enda ettevõtte kasuks tööle panna, mitte suhtuda sise-eeskirja kui kohustuslikku bürokraatiasse.
Lõputöö eesmärk on koostada Uus Maa City OÜ-le raamatupidamise sise-eeskiri vastavalt Eesti finantsaruandluse standardile ja ettevõttes väljakujunenud raamatupidamiskorraldusele. Probleem seisneb selles, et väikeettevõttena kvalifitseeruval Uus Maa City OÜ-l puudub kohustuslik raamatupidamise sise-eeskiri.
Lõputöö tulemusel peab raamatupidamise sise-eeskiri sisaldama:
• üldsätetes tuleb anda ülevaade Ettevõttest, kasutatavast standardist, arvestuspõhimõtetest ja raamatupidamise töökorraldusest/vastutajatest. Samuti ka detailid kasutatava majandusaasta kohta. Oluline on ära määrata ka sise-eeskirja muutmise ja säilitamise kord;
• tuleb kirjeldada Ettevõtte nõudeid kontoplaanile ja Ettevõttes kasutusel olevat kontoplaani ning lisada kontoplaan koos kontode sisukirjeldusega sise-eeskirjale lisana;
• peavad olema kirjeldatud kõik antud Ettevõtte äriprotsessidest tulenevad majandustehingud ja nende dokumenteerimise kord koos algdokumentidele ja raamatupidamiskirjenditele kehtestatud nõuetega. Kindlasti peab olema kehtestatud ka dokumentide säilitamise kord ja dokumendikäibe eest vastutavad isikud;
• kajastada milliseid raamatupidamisprogramme kasutatakse, samuti nende otstarve ja toimingud. Kehtestatud peab olema ka vigade parandamise kord;
• kirja panna detailne tulude ja kulude kajastamise kord kasumiaruandes ja seda järjepidevalt kasutada, jälgides tulude ja kulude vastavuse printsiipi. Sise-eeskirjale lisada kontoplaan, kus tulude ja kulude kajastamine kasumiaruande kontodel detailselt kirjas. Samuti tuleb sise-eeskirjaga ära määrata, milline raamatupidamise seaduse alusel võimaldatud kasumiaruande skeem on Ettevõttes kasutusel;
• kehtestama raha arvestuse täpse korra, kus hoiab Ettevõte rahalisi vahendeid ja kellel on õigus rahaga arveldada. Lisaks peavad olema määratud vastutavad isikud ja rahaliste vahendite inventeerimise kord;
• kehtestama nõuete ja ettemaksete arvestuse ja kontode kasutamise kord. Oluline on määratleda ka nõuete ebatõenäoliseks ja lootusetuks muutumise korraldus Ettevõttes. Samuti tuleks kindlaks määrata aruandvate isikutega tehtavate tehingute väärtuse piirid ning aruannete esitamise sagedus;
• määrata Ettevõtte varudega seonduv raamatupidamiskorraldus;
• kindlaks määrata põhivarade arvestuspõhimõtted, liigitus ja määrade vahemikud ning amortisatsiooniarvestus. Samuti tuleb kehtestada ka piirmaksumus, mida ületades kapitaliseeritakse vara põhivaraks ning materiaalse põhivara arvele võtmise ja mahakandmise kord;
• kehtestada Ettevõtte lühi- ja pikaajaliste kohustiste hindamise kord koos liigituse ja süstematiseerimisega. Määrata vastutavad isikud ja kohustise inventeerimise kord.
• määratlema omakapitali koosseisu, osakapitali suuruse ning emiteerimise korra ja kasutatavad kontod. Samuti tuleb kehtestada omakapitali liikumiste ja väljamaksete kord ning dokumenteerimine;
• tuleb kajastada, milliseid aruandeid Ettevõtte koostab, nende koostamise ja esitamise kord ning tähtajad. Oluline on ka kindlaks määrata aruannete koostamise, kinnitamise ja esitamise eest vastutavad isikud;
• peavad olema välja toodud Ettevõttes kasutatavad sisekontrolli meetmed, nende rakendamise kord ja sagedus ning sisekontrolli eest vastutavad isikud.
Autori hinnangul on lõputöö eesmärk täidetud ja Ettevõtte nõutele vastav raamatupidamise sise-eeskiri on esitatud Ettevõtte juhatusele kinnitamiseks ning kasutusele võtmiseks.The topic of the thesis is ‘The Preparation of Internal Accounting Rules on the Example of Uus Maa City OÜ’.
Established in 2015, Uus Maa City OÜ is a small company engaged in residential real estate brokerage mainly in Harju County. Approximately 30 estate agents work for the company on the basis of an authorisation agreement.
The thesis comprises two chapters. The first chapter presents the methodology of the empirical study conducted as part of the thesis. In the second chapter, the requirements for internal accounting rules are identified, the accounting organisation of the company concerned and its compliance with requirements is described, and the author also makes suggestions for the preparation of internal rules.
The primary sources used in the thesis comprise the Accounting Act and the guidelines of the Accounting Standards Board. The main specialised sources include the books authored by Enno Lepvalts and Anu Allikvee, both titled Raamatupidamise sise-eeskirjade koostamine (Preparation of Internal Accounting Rules), as well as works by other authors in the field.
The problem is that Uus Maa City OÜ, which qualifies as a small company, does not have internal accounting rules in place. According to section 11 of the Accounting Act, the establishment of internal accounting rules is mandatory.
The aim of the thesis is to draw up internal accounting rules for Uus Maa City OÜ in accordance with the Estonian financial reporting standard and the organisation of accounting established in the company.
To this end, the author has set the following tasks:
• develop a methodology for conducting the empirical study;
• identify principles and requirements for the preparation of internal accounting rules based on legislation and theoretical sources;
• determine, by means of a study, the current situation / working methods regarding the organisation of accounting in the company;
• analyse the situation;
• prepare the internal accounting rules based on theoretical foundations and the organisation of accounting in the company, then present the rules to the company’s management for approval and implementation.
A deductive strategy is employed. The aim of the thesis is achieved through an empirical study, with the use of the quantitative research method.
The primary methods of data collection involve document review supplemented by semi-structured interviews for further clarifications. A comparative method is used for data analysis: the data obtained through document review and semi-structured interviews is compared with the requirements arising from the Estonian financial reporting standard.
Based on the conclusions of the analysis, internal accounting rules are prepared for Uus Maa City OÜ in accordance with the Estonian financial reporting standard and the organisation of accounting established in the company
99mTc-MAA for Lung Perfusion Scintigraphy: Impact of Counting Method on the Effective Number of Particles Administered and Particle Aggregation Over Time
No full text: 99mTc-MAA (macroaggregates of albumin) is the selected radiopharmaceutical for
the Lung Perfusion Scintigraphy. It is retained in lung capillaries by mechanical blockage
resulting in local microembolization. Care should be taken concerning not only particle size but
also the number of particles administered to patients, particularly those who present with
special conditions (pulmonary hypertension, shunt or lung transplant). European
Pharmacopoeia only requires the assessment of particle size. This work aims to characterize
particle size and particle aggregation of two commercial brands of MAA kits and to compare
particle counting method
Een Heldendaad: Een zwartgerande komedie
No full textnaar een gegeven van Nikolaj Erdman, bewerkt door Paul Maa
- …
