22 research outputs found
The question of genre in the novels and novellas (1961 - 1970) Of the Strugatsky Brothers with special reference to CTaжepbI and OTeЛb "Y norn6wero aЛbΠNΠCTa"
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Ontwerp voor het proces van de verwijdering van nitreuzen uit afvalgassen met behulp van zwaveldioxide
No full textDocument(en) uit de collectie Chemische Procestechnologie.DelftChemTechApplied Science
An approach to develop an algorithm to detect the climbing height in radial-axial ring rolling
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Neuromorphic hardware in the loop: Training a deep spiking network on the BrainScaleS wafer-scale system
No full textFull wafer redistribution and wafer embedding as key technologies for a multi-scale neuromorphic hardware cluster
No full textIceberg Scour and Shell Damage in the Antarctic Bivalve Laternula elliptica
No full textWe document differences in shell damage and shell thickness in a bivalve mollusc (Laternula elliptica) from seven sites around Antarctica with differing exposures to ice movement. These range from 60% of the sea bed impacted by ice per year (Hangar Cove, Antarctic Peninsula) to those protected by virtually permanent sea ice cover (McMurdo Sound). Patterns of shell damage consistent with blunt force trauma were observed in populations where ice scour frequently occurs; damage repair frequencies and the thickness of shells correlated positively with the frequency of iceberg scour at the different sites with the highest repair rates and thicker shells at Hangar Cove (74.2% of animals damaged) compared to the other less impacted sites (less than 10% at McMurdo Sound). Genetic analysis of population structure using Amplified Fragment Length Polymorphisms (AFLPs) revealed no genetic differences between the two sites showing the greatest difference in shell morphology and repair rates. Taken together, our results suggest that L. elliptica exhibits considerable phenotypic plasticity in response to geographic variation in physical disturbance
Kapitalerhaltung bei Anwendung der erfolgsneutralen Stichtagskursmethode zur Währungsumrechnung
No full textDifferent methods for the translation of financial statements of foreign subsidiaries result in different profit contributions in the consolidated financial statements and accordingly to different amounts of capital maintained as measured in the group's reporting currency. The translation methods imply assumptions about the validity of macro-economic equilibria such as the Purchasing Power Parity or the Fisher Effect. A model contrasting central and local capital maintenance is developed under the assumption that the International Fisher Effect is valid. The consumption of capital is analyzed when the closing rate method is used with exchange differences offset against capital. This method is prevalent under the application of the functional method according to IAS 21 and SFAS 52. An empirical analysis shows that the impact on the consolidated financial statements of the DAX 30 companies for fiscal year 2004 is significant. With respect to this evidence accounting measures may be misleading for economic decisions or judgements. --Foreign currency translation,capital maintenance,functional method,closing rate method,International Fisher Effect,Purchasing Power Parity
