27 research outputs found
Tongue representation in the lateral cortical motor region of the human brain as assessed by transcranial magnetic stimulation
Motor evoked potentials (MEPs) of the lingual muscles elicited by focal cortical transcranial magnetic stimulation (TMS) with a figure 8-shaped coil were investigated in 17 healthy subjects with special regard to amplitude and onset latency as a function of the coil position on the head surface. Bilateral reproducible responses could be observed at coil positions mostly varying from approximately 6 to 13 cm lateral to the vertex. During moderate muscle activation, maximum responses were obtained at a mean stimulus position of about I I cm lateral and 3 cm anterior to the vertex with similar onset latencies, but with significantly higher amplitudes on the contralateral side (3.5 +/- 1.9 mV, 9.5 +/- 1.1 ms contralateral; 2.6 +/- 1.5 mV, 9.7 +/- 1.0 ms ipsilateral). Comparing our data on the orbicularis oculi muscle with the results obtained on lower lip muscles, we found a considerable overlap of those coil positions from which reproducible MEPs could be elicited in both groups of target muscles, but the lingual area was placed more laterally. Thus, a statistically significant separation of the cortical representation areas of lingual and lower lip mimetic muscles is possible by focal cortical TMS, reflecting somatotopic organization of the face-associated motor cortex
Bilateral changes in cortical motor representation of the tongue after unilateral peripheral facial paralysis: Evidence from transcranial magnetic stimulation
Motor evoked potentials of the lingual muscles due to focal cortical transcranial magnetic stimulation were investigated in 5 patients with unilateral total facial paralysis with regard to amplitude as a function of the coil position on the interaural line. Maximum bilateral responses could be obtained at mean stimulus Positions of about 6 to 8 cm lateral to the vertex. In comparison with healthy subjects, the patient group had significantly smaller mediolateral calculated centers for ipsilateral and contralateral. At the optimum stimulus positions, the patients' mean motor evoked potential amplitudes were significantly lower than those in healthy subjects. These alterations could be observed on both cortical hemispheres. but were more pronounced for the hemisphere contralateral to the side of facial paralysis. Thus, we provide strong evidence of bilateral changes in lingual cortical motor representalion following facial paralysis with an invasion of the facial motor area by the tongue motor representation
Impact of anterior commissure involvement on local control of early glottic carcinoma treated by laser microresection
Objectives: To analyze the impact of anterior commissure involvement on local control, survival, and laryngeal preservation in patients with early glottic cancer (pT1a-pT2a) treated with unimodality laser microsurgical resection. Study Design: Retrospective review of 263 patients with early glottic cancer treated between 1986 and 1996. Methods: Data on local control and overall survival rates were analyzed and calculated by the Kaplan-Meier method; the larynx preservation rates were given absolutely. Results: Among 158 patients presenting with T1a glottic cancer, the anterior commissure was involved in 28 cases; the 5-year local control rate was 84%, and the larynx preservation rate was 93%. In the 130 cases without anterior commissure involvement, the 5-year local control rate was 90.0% and the corresponding larynx preservation rate 99%. In the T1b category consisting of 30 patients, anterior commissure involvement was observed in 16 patients; the 5-year local control rate was 73%, and the larynx preservation rate was 88%. In the 14 cases without anterior commissure involvement, the 5-year local control rate was 92% and the corresponding larynx preservation rate 100%. Seventy-five patients had T2a glottic carcinomas, with normal vocal cord movement. The anterior commissure was involved in 45 cases; the 5-year local control rate was 79%, and the larynx preservation rate was 93%. In the 30 cases without anterior commissure involvement, the 5-year local control rate was 74.0% and the corresponding larynx preservation rate 97%. Conclusions: This study shows the effectiveness of laser microsurgery for early glottic carcinoma regardless of anterior commissure involvement at presentation. This method can he performed as an outpatient procedure, even when conducting reresections
Bilateral changes in cortical motor representation of the tongue after unilateral peripheral facial paralysis: Evidence from transcranial magnetic stimulation
Motor evoked potentials of the lingual muscles due to focal cortical transcranial magnetic stimulation were investigated in 5 patients with unilateral total facial paralysis with regard to amplitude as a function of the coil position on the interaural line. Maximum bilateral responses could be obtained at mean stimulus Positions of about 6 to 8 cm lateral to the vertex. In comparison with healthy subjects, the patient group had significantly smaller mediolateral calculated centers for ipsilateral and contralateral. At the optimum stimulus positions, the patients' mean motor evoked potential amplitudes were significantly lower than those in healthy subjects. These alterations could be observed on both cortical hemispheres. but were more pronounced for the hemisphere contralateral to the side of facial paralysis. Thus, we provide strong evidence of bilateral changes in lingual cortical motor representalion following facial paralysis with an invasion of the facial motor area by the tongue motor representation
Human cortical motor representation of the larynx as assessed by transcranial magnetic stimulation (TMS)
Objectives: To analyze characteristic features and details on motor-evoked potentials (MEPs) of the cricothyroid and vocalis muscles from single-pulse cortical transcranial magnetic stimulation (TMS) in normal subjects to characterize cortical motor representation of laryngeal muscles. Study Design: Prospective, experimental investigation on healthy volunteers. Method: MEPs of the cricothyroid and vocalis muscles elicited by cortical TMS with a figure-8-shaped coil were investigated in two groups of six healthy subjects each, with special regard to MEP amplitude as a function of the coil position on the head surface along the interaural line. Results: Bilateral reproducible responses of the cricothyroid and the vocalis muscles could be observed in all subjects. For the cricothyroid muscle, maximal responses were obtained at mean stimulus positions of 7.5 +/- 1.4 cm (contralateral) and of 7.3 +/- 1.3 cm (ipsilateral), respectively. For the vocalis muscle, we found maximal responses at mean stimulus positions of 10.3 +/- 1.9 cm (contralateral) and of 9.6 +/- 1.6 cm (ipsilateral), respectively. Despite a considerable overlap of these coil positions, from which reproducible MEPs could be elicited in both groups of the laryngeal muscles, statistically significant separation of the cricothyroid- and vocalis-associated cortical representation areas was possible. Conclusions: Our observations point to two different cortical motor representation areas, with the cricothyroid muscle-related area being located more medially
Human cortical motor representation of the larynx as assessed by transcranial magnetic stimulation (TMS)
Objectives: To analyze characteristic features and details on motor-evoked potentials (MEPs) of the cricothyroid and vocalis muscles from single-pulse cortical transcranial magnetic stimulation (TMS) in normal subjects to characterize cortical motor representation of laryngeal muscles. Study Design: Prospective, experimental investigation on healthy volunteers. Method: MEPs of the cricothyroid and vocalis muscles elicited by cortical TMS with a figure-8-shaped coil were investigated in two groups of six healthy subjects each, with special regard to MEP amplitude as a function of the coil position on the head surface along the interaural line. Results: Bilateral reproducible responses of the cricothyroid and the vocalis muscles could be observed in all subjects. For the cricothyroid muscle, maximal responses were obtained at mean stimulus positions of 7.5 +/- 1.4 cm (contralateral) and of 7.3 +/- 1.3 cm (ipsilateral), respectively. For the vocalis muscle, we found maximal responses at mean stimulus positions of 10.3 +/- 1.9 cm (contralateral) and of 9.6 +/- 1.6 cm (ipsilateral), respectively. Despite a considerable overlap of these coil positions, from which reproducible MEPs could be elicited in both groups of the laryngeal muscles, statistically significant separation of the cricothyroid- and vocalis-associated cortical representation areas was possible. Conclusions: Our observations point to two different cortical motor representation areas, with the cricothyroid muscle-related area being located more medially
Internal accounting rules on the example of AS RMW
Lõputöö teema oli „Raamatupidamise sise- eeskirja koostamine AS RMW näitel“.
Raamatupidamise sise- eeskiri on oluline dokument ettevõtjatele ning raamatupidajatele.
Põhinõuded on kirjeldatud raamatupidamise seaduse §11.
Selleks, et raamatupidamine oleks loetav, peab olema raamatupidamise korraldamiseks oma
kindel süsteem, mis baseerub üldkehtivatele reeglitele. Et see toimiks on vaja igal ettevõttel
koostada vastavalt tegevusvaldkonnale oma isiklik raamatupidamise sise- eeskiri..
Lõputöö eesmärk oli koostada transporditeenusega tegelevale ettevõttele raamatupidamise sise- eeskiri. Antud eesmärgi saavutamiseks on lõputöö autor täitnud sissejuhatuses püstitatud
ülesanded. Lõputöö valikul sai määravaks asjaolu, et uuritaval ettevõttel puudus raamatupidamise
sise- eeskiri.
Empiirilise uuringu läbiviimisel kasutati kvantitatiivset uurimisviisi. Andmete kogumise
meetodina kasutati dokumendivaatlust ja poolstruktureeritud intervjuud ettevõtte juhi ja
raamatupidajaga. Saadud andmeid analüüsiti võrdlusmeetodil ning järeldustele tuginedes koostati
ettevõtte eripära arvestades uuritavale ettevõttele Eesti finantsaruandluse standardit järgiv
raamatupidamise sise- eeskiri (Lisa 2.) Lõputöö autor tõi välja järgnevad punktid nõuetele vastava
raamatupidamise sise- eeskirja koostamiseks:
• ettevõtte lühitutvustus;
• üldsätete peatükis välja tuua järgmised asjaolud: kuidas toimub raamatupidamise arvestus; mis
on majandusaastaks; kes raamatupidamise eest vastutab; majandusaasta pikkus; millal on
raamatupidamise sise- eeskiri koostatud; kaua säilitatakse raamatupidamise- sise eeskirja; kes
võib sise- eeskirjas muudatusi sisse viia;
• välja tuua milliseid algdokumente kasutatakse; milliste lühenditega märgistatakse
algdokumente; dokumentide säilitamine; milline kvaliteedijuhtimise süsteem on antud
ettevõttes; kes kontrollib ja allkirjastab dokumendid;
• kirjeldada sise-eeskirjas: milliseid programme ettevõte kasutab; kontoplaani koos kontode
sisu kirjeldamisega soovib autor esitada soovitusliku raamatupidamise sise-eeskirja lisas;
eemaldada kontoplaanist need kontod mis ei ole kasutusel; milliseid raamatupidamise
registreid kasutatakse; millest tehakse väljatrükke;41
• tuleb kirjeldada sularaha liikumist; millised on raha kontod; kuidas toimub varade arvele
võtmine; edasine kajastamine; allahindlused; maha kandmised; kes vastutab ettemaksete
periodiseerimise; kes pangatehingute eest; millist meetodit kasutatakse varude kuluks
kandmisel; millised on nõuete ja ettemaksete kontod; kes tehingute eest vastutab;
• materiaalsete põhivarade arvestuse peatükis tuua välja: põhivara arvele võtmise alampiiri,
millest kõrgema soetusmaksumusega varasid tuleb kapitaliseerida põhivaradena ja
madalamaga kanda kuludesse nende kasutuselevõtmise hetkel; kehtestada põhivarade
arvestuspõhimõtted, sh kajastada amortisatsiooniarvestuse meetod; kes määrab
amortisatsioonimäärade vahemikud; põhivara maha kandmine; tuua välja põhivara kontod;
põhivaragruppide kasulik eluiga;
• raamatupidamise sise- eeskirjas kirjeldada: kuidas toimub pika- ja lühiajaliste kohustuste
jagunemine ja nende arvestuspõhimõtted; millised on lühiajalised kohustised; millistel
kontodel asuvad;
• kirjeldada, kuidas toimub tarnijatega arveldamine; mis konto on kasutusel tarnija võlgade
arvestamisel;
• esitada maksuvõlgade liigituse: kasutatavad kontod; määrata maksude ja töötasude
arvestamise ning tasumise korra; ettevõte on käibemaksukohustuslane;
• välja tuua: osakapitali sisse maksmise tingimused; miinimumkapitali; maksimumkapitali;
kohustusliku reservkapitali kajastamise ja kasumi jagamise; määrata ära kasumi jaotamine
dividendidena; kahjumi katmise otsuse ja reservide arvestamise korra.
• tulude ja kulude peatükis esitada: ettevõttes valitud kasumiaruande skeemi; kirjeldada,
milliseid tulusid ja kulusid millistel kasumiaruande kirjetel kajastatakse.
• välja tuua ettevõtte koostatavad aruanded nii sisetarbijatele kui välistarbijatele; milliseid
tegevusi hõlmab majandusaasta aruande koostamine; aruannete koostajad ning aruannete
koostamise tähtajad, aruannete esitamise eest vastutavad isikud;
• selgitama, et eraldi dokumente sisekontrolli rakendamiseks ei ole loodud; üldine sisekontroll
toimub auditeerimise käigus.
Autori poolt koostatud Eesti finantsaruandluse standardile vastav ja ettevõtte eripära arvestav
raamatupidamise sise- eeskiri on lisades (Lisa 2.) kinnitab lõputöö eesmärgi täitmist.The topic of the dissertation was "Preparation of internal accounting rules on the example of AS
RMW". The internal accounting rules are an important document for entrepreneurs and
accountants. The basic requirements are described in §11 of the Accounting Act. In order for the
accounts to be legible, there must be a sound system for keeping the accounts, based on general
rules. For this to work, it is necessary for each company to draw up its own internal accounting
rules according to the field of activity.
The aim of the dissertation was to prepare internal accounting rules for a company engaged in
transport services. In order to achieve this goal, the author of the dissertation has fulfilled the
tasks set in the introduction. The fact that the researched company did not have internal
accounting rules became decisive in the choice of the dissertation. An empirical study was
performed using a quantitative research method. Document collection and post-structured
interviews with the company's manager and accountant were used as data collection methods.
The obtained data were analyzed using a comparative method and based on the conclusions,
taking into account the specifics of the company, the accounting company was prepared internal
accounting rules in accordance with the Estonian financial reporting standard (Appendix 2.)
The economics of production factors and operational cost in medium businesses in bandung: hospitality, restaurant and beauty center
Abstract - The Government’s decision to raise the Basic Electricity Tariffs (BET) turns out according to party sequence is caused due to PLN from fuel price hike are getting bounced. When fuel prices go up automatically the operational cost increased so that the budget of PLN funds allocated to operating costs is insufficient. The existence of the phenomenon of increasing the fuel price, Basic Electricity Tariffs (BET) and Regional Minimum Wage (RMW) greatly affect corporate business then the author doing research on these three factors associated with the Operational Cost especially in MICE and tourism industry in Bandung. In this research, external and internal analysis is used to determine the economics situational conditions. The data are collected from ABC Hotel, DEF Restaurant, and GHI Beauty Center. The company size analysis is also used to determine which company`s category that can reflect MICE and Tourism industry`s condition. In order to find the effect of BET, RMW, and Oil price to operational cost. After doing every analysis, there is a finding that BET and RMW are have significantly positive effect with operational cost in MICE and tourism industry in Bandung. In order to reduce the operational cost in MICE and tourism industry, using the technology of electricity component such as LED light, Inverter AC, and LED TV could reduce the electricity cost significantly. Furthermore, in order to reduce RMW`s cost, force planning is used. The effect of using those ways could reduce RMW`s cost significantly. Regression analysis shows that BET has significantly positive effect to operational cost while RMW and gasoline price have no effect in ABC Hotel. In DEF Restaurant, there are no variables have positive effect. In GHI Beauty center BET and RMW have significantly positive effect to operational cost while gasoline price has no effect. In order to reduce Operational Cost, a new strategy is needed for each company. With new strategy, ABC Hotel could reduce Operational Cost as amount as 795 billion rupiah and GHI Beauty Centre could reduce Operational Cost as amount as 120 billion rupiah. Keywords: MICE, Tourism, Operational Cost, BET, RMW, Fuel Pric
The Hysterical Spectator
Looking at select works from Manhattan’s Lower East Side dance scene, this essay analyzes how distinct strategies for staging femininity procure feminist, queer, and transgender viewership. A reading of Jennifer Monson and DD Dorvillier’s diptych RMW(a) & RMW frames the essay, whereby the author emerges as a hysterical spectator who can settle with none of the distinct strategies. Contemporary dance thus becomes a medium through which identity boundaries, and accompanying tensions, as they have historically emerged within feminist, queer, and transgender theorizing, get revealed and transgressed. The examples of dance analyzed are seen sometimes to resolve the tensions and sometimes to reaffirm patriarchal gender asymmetry and exclusionary normative identity. The privileging of the female body, as Western concert dance’s proper vehicle of expression, serves as a point of departure through which femininity’s critical staging in different works is assessed, alongside the identity struggles the dances procure in the hysterical viewer.</p
Effects of changes in the soil environment associated with heavy precipitation on soil greenhouse gas fluxes in a Siberian larch forest near Yakutsk
A future increase in heavy precipitation events is predicted in boreal regions. An irrigation experiment was conducted in Taiga forest in eastern Siberia to evaluate the effect of heavy precipitation on greenhouse gas (GHG; CO2, CH4, and N2O) fluxes in the soil. The GHG fluxes on the soil surface were measured using a closed-chamber method and GHG production rates in the mineral soil were estimated using the concentration-gradient method based on Fick's law. Irrigation water (20 mm day^[-1]) was applied continuously for six days (120 mm in total; the same amount of summer precipitation in this region). Greenhouse gas production rates in the organic layer (O-layer) were defined as the difference between the GHG fluxes and the GHG production rates in the mineral soil. Carbon dioxide flux was measured both in root-intact (Rs) and trenched plots (Rmw). The root respiration rate (Rr) was calculated as the difference between Rs and Rmw. Considering root distribution in the soil, we regarded CO2 production rate in the mineral soil as microbial respiration rate in the mineral soil (Rmm) and microbial respiration rate in the O-layer (Rmo) as the difference between Rmw and Rmm. Irrigation increased both soil temperature and moisture in the irrigated plot. The Rs, CH4 flux and N2O flux during the irrigation period were higher in the irrigated plot than that in the non-irrigated plot (P < 0.05; mean Rs ± S.D. (mg C m^[-2] h^[-1]) were 171 ± 20 and 109 ± 11, mean CH4 flux ± S.D. (μg C m^[-2] h^[-1]) were -5.4 ± 4.1 and -14.0 ± 6.5, and mean N2O flux ± S.D. (μg N m^[-2] h^[-1]) were 1.6 ± 1.6 and 0.2 ± 1.1, respectively). Soil moisture affected positively on Rmm and CH4 production rate in the O-layer, a negatively on Rr, and did not affect Rmo, the CH4 production rate in the mineral soil, and the N2O production rates in both the O-layer and the mineral soil. Soil temperature had a positive effect on Rr and Rmo. The increment of global warming potential of the soil mainly due to the increase in microbial respiration rates. Future change in precipitation patterns in this region would accelerate decomposition of the soil organic matter
