445 research outputs found

    Control of hybrid ship drive systems

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    Stricter regulations on emissions force ship owners and designers to come up with new solutions for ship propulsion systems. Hybrid drive systems consisting of prime movers and batteries, like in the Toyota Prius, show great potential, especially in special ships like harbour tugs. Economic and environmental performance of such systems strongly depends on the way it is controlled. Dynamic computer models of system components were built to compare different system lay-outs and different control strategies and thus support the ship system designer with design decisions. A combination of fuzzy rule-based and optimization-algorithm control offer the best results. The modeling method, the different simulations, the optimization methods and resulting consequences for the ship system design are the main topics of this paper.Accepted Author ManuscriptShip Design, Production and Operation

    Bibliographie : Octavia römische Geschichte, [vol. 1] (Nürnberg: J. Hoffmann, 1677)

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    Zur "Römischen Octavia" sind in der Herzog August Bibliothek (23:) und im Staatsarchiv (SA) Wolfenbüttel umfangreiche Vorarbeiten, Manuskripte und Diktatniederschriften erhalten, was für einen Roman des 17. und frühen 18. Jahrhunderts eine absolute Seltenheit darstellt. Über die gedruckten Bände hinaus existieren auch noch große Teile der Diktatniederschriften für einen abschließenden achten Band des Romans. Am verlässlichsten informiert hierüber die Einleitung zur Historisch-kritischen Ausgabe in HKA I, pp. XIX-LIX. Zur umfangreichen erhaltenen Korrespondenz Anton Ulrichs vgl. Mazingue (1978), pp. 887-900. Der Roman erschien in zwei Fassungen - Fassung A, verlegt in Nürnberg, und Fassung B, verlegt in Braunschweig und Wien, weichen im Text voneinander ab. A war zuerst auf vier Bände konzipiert, ist dann aber auf sechs Bände erweitert worden. Diese sechs Bände wurden 1711 zu einer Werkausgabe gruppiert. Fassung B war zuerst ebenfalls auf sechs, später auf acht Bände konzipiert, von ihr erschienen sechs Bände in Braunschweig zwischen 1712 und 1714 und ein siebter in Wien 1762. Von den Ausgaben A.3.a, A.1.b, A.2.b sind Druckvarianten überliefert, die jeweils nach den Nachdrucken der ersten drei Bände (1685-1702) und vor 1711 entstanden sind. Die ersten drei Bände der Ausgabe von 1711 bieten zum weit überwiegenden Teil Material dieser Druckvarianten

    Bibliographie : Octavia römische Geschichte. Zugabe des ersten Theils, [vol. 2] (Nürnberg: J. Hoffmann, 1678)

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    Zweiter Band der ersten Fassung der "Römischen Octavia". Cf. zur vollständigen Publikationsgeschichte: Octavia römische Geschichte, [vol. 1] (Nürnberg: J. Hoffmann, 1677). Enthält mehrere teils wahrscheinlich, teils sicher autorfremde Gedichte. Zwei davon stammen von Christian Hofmann von Hofmannswaldau (vgl. HKA I, pp. CLXXIVf., Anm. 195). Von der "Geschichte der Flavia Domitilla und der Cönis", pp. 920-1015, existiert eine Übersetzung einer unbekannten französischen Hofdame ins Französische, datiert auf den 9. März 1714 (23: Cod.Guelf. 196.1 Extravag.)

    Categorisation and perceptual Learning: Why tDCS to Left DLPFC Enhances Generalisation.

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    In Associative Learning and Cognition, Homage to Prof. N.J. Mackintosh. Editors: Trobalon JB, Chamizo VD. Barcelona 10 Sep 2016This is the author accepted manuscript. The final version is available from University of Barcelona via the link in this record.In the 27 years that have passed since the McLaren, Kaye and Mackintosh (MKM) model of perceptual learning was first proposed, it has undergone considerable theoretical development and been subject to extensive empirical test. But we would argue that the basic principles of the theory remain as valid today as they were in 1989. One of these principles was that salience modulation of stimulus representations based on prediction error was a key component of latent inhibition and perceptual learning. It was this modification of what was otherwise a fairly basic adaptation of the model for categorisation proposed by McCleland and Rumelhart (M&R) that transformed a system that would exhibit enhanced generalisation as category learning progressed, into one that would instead offer an improved capacity for discrimination between exemplars as a consequence of experience with the category. This modification has only been tested indirectly up until now, by looking at the predictions that flow from it and then comparing them to animal and human discrimination following stimulus pre-exposure. In this chapter we test this principle more directly, by using tDCS to disrupt the modulation of salience by prediction error, and show that when this is done, people exhibit the enhanced generalisation predicted by the standard M&R model. We conclude that our results provide further support for the MKM approach to stimulus representation

    Resultatmanipulering vid VD-byte : En kvantitativ studie om big bath på Stockholmsbörsen

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    Titel: Resultatmanipulering vid VD-byte - En kvantitativ studie om big bath på Stockholmsbörsen Nivå: Examensarbete på grundnivå (kandidatexamen) i ämne företagsekonomi  År: 2024, maj Författare: Vanja Bodlund, Wilma Haglund Handledare: Asif M Huq Nyckelbegrepp: Resultatmanipulering, Big bath, VD-byte, Goodwillnedskrivning, Nedskrivningar, Forskning och utveckling, Immateriella tillgångar, Positiv redovisningsteori, IFRS.  Syfte: I studien undersöks det om ett företags redovisning förändras genom resultatmanipulering, i form av big bath. Syftet är således att studera om det föreligger något samband mellan nedskrivning av goodwill, FoU-utgifter samt andra immateriella tillgångar och VD-byte.  Metod: I studien används en kvantitativ metod där korrelationstest samt regressionsanalyser har använts för att besvara studiens hypoteser.  Teoretisk ansats: Hypoteserna formuleras utifrån teorin om big bath, agentteorin samt positive accounting theory. IFRS regelverk bidrar till förståelse av redovisning gällande nedskrivningar samt de incitament företag har att påverka redovisningen.  Empirisk grund: I uppsatsen studeras företag noterade på Stockholmsbörsens Small Cap, Mid Cap och Large Cap mellan åren 2010–2023.  Resultat och slutsats: Studien finner inget signifikant samband mellan nedskrivningar och VD-byte. Slutsatsen blir således att svenska börsnoterade bolag inte utför big bath vid byte av verkställande direktör. Testerna har dock visat signifikanta samband mellan de olika nedskrivningsposterna samt totala tillgångar, avkastning på tillgångar samt skuldsättningsgrad. Title: Earnings management during CEO change - A quantitative study of big bath on the Stockholm Stock Exchange Level: Student thesis, final assignment for bachelor’s degree in business administration Year: 2024, May Author: Vanja Bodlund, Wilma Haglund Supervisor: Asif M Huq Key words: Earning management, Big bath, CEO change, Goodwill write-down, Write-downs, Research and development, Intangible assets, Positive accounting theory, IFRS. Purpose: The study investigates whether a company's accounting is changed through earnings manipulation, in the form of a big bath. The purpose is thus to study whether there is any connection between write-down of goodwill, R&D expenses and other intangible assets and CEO change. Method: The study uses a quantitative method where correlation tests and regression analyzes have been used to answer the study's hypotheses. Theoretical approach: The hypotheses are formulated based on the big bath theory, agent theory and positive accounting theory. IFRS regulations contribute to the understanding of accounting regarding write-downs and the incentives companies must influence accounting. Empirical basis: The essay studies companies listed on the Stockholm Stock Exchange's Small Cap, Mid Cap and Large Cap between the years 2010-2023. Results and conclusion: The study finds no significant relationship between write-downs and CEO changes. The conclusion is thus that Swedish listed companies do not carry out big baths when changing the managing director. However, the tests have shown significant relationships between the various write-downs and total assets, return on assets and leverage.

    Resultatmanipulering vid VD-byte : En kvantitativ studie om big bath på Stockholmsbörsen

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    Titel: Resultatmanipulering vid VD-byte - En kvantitativ studie om big bath på Stockholmsbörsen Nivå: Examensarbete på grundnivå (kandidatexamen) i ämne företagsekonomi  År: 2024, maj Författare: Vanja Bodlund, Wilma Haglund Handledare: Asif M Huq Nyckelbegrepp: Resultatmanipulering, Big bath, VD-byte, Goodwillnedskrivning, Nedskrivningar, Forskning och utveckling, Immateriella tillgångar, Positiv redovisningsteori, IFRS.  Syfte: I studien undersöks det om ett företags redovisning förändras genom resultatmanipulering, i form av big bath. Syftet är således att studera om det föreligger något samband mellan nedskrivning av goodwill, FoU-utgifter samt andra immateriella tillgångar och VD-byte.  Metod: I studien används en kvantitativ metod där korrelationstest samt regressionsanalyser har använts för att besvara studiens hypoteser.  Teoretisk ansats: Hypoteserna formuleras utifrån teorin om big bath, agentteorin samt positive accounting theory. IFRS regelverk bidrar till förståelse av redovisning gällande nedskrivningar samt de incitament företag har att påverka redovisningen.  Empirisk grund: I uppsatsen studeras företag noterade på Stockholmsbörsens Small Cap, Mid Cap och Large Cap mellan åren 2010–2023.  Resultat och slutsats: Studien finner inget signifikant samband mellan nedskrivningar och VD-byte. Slutsatsen blir således att svenska börsnoterade bolag inte utför big bath vid byte av verkställande direktör. Testerna har dock visat signifikanta samband mellan de olika nedskrivningsposterna samt totala tillgångar, avkastning på tillgångar samt skuldsättningsgrad. Title: Earnings management during CEO change - A quantitative study of big bath on the Stockholm Stock Exchange Level: Student thesis, final assignment for bachelor’s degree in business administration Year: 2024, May Author: Vanja Bodlund, Wilma Haglund Supervisor: Asif M Huq Key words: Earning management, Big bath, CEO change, Goodwill write-down, Write-downs, Research and development, Intangible assets, Positive accounting theory, IFRS. Purpose: The study investigates whether a company's accounting is changed through earnings manipulation, in the form of a big bath. The purpose is thus to study whether there is any connection between write-down of goodwill, R&D expenses and other intangible assets and CEO change. Method: The study uses a quantitative method where correlation tests and regression analyzes have been used to answer the study's hypotheses. Theoretical approach: The hypotheses are formulated based on the big bath theory, agent theory and positive accounting theory. IFRS regulations contribute to the understanding of accounting regarding write-downs and the incentives companies must influence accounting. Empirical basis: The essay studies companies listed on the Stockholm Stock Exchange's Small Cap, Mid Cap and Large Cap between the years 2010-2023. Results and conclusion: The study finds no significant relationship between write-downs and CEO changes. The conclusion is thus that Swedish listed companies do not carry out big baths when changing the managing director. However, the tests have shown significant relationships between the various write-downs and total assets, return on assets and leverage.

    The importance of identifying osteoporotic vertebral deformity (vd) with endplate/cortex fracture (ecf) in elderly Chinese men and women: results of Mr.os and Ms.os Hong Kong studies

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    It is important to clearly identify and accurately report osteoporotic vertebral fractures (VFs), so that appropriate investigation and treatment can be commenced.In the first study, T4–L4 radiographs of 1,954 and 1,953 elderly Chinese men and women above 65 years old were evaluated to identify anatomical location of EPF. There were 505 EPFs (males: 27.7%; females: 72.3%) identified from the 101,582 endplates analyzed. Excluding those with both upper endplate (uEP) and lower endplate (lEP) involvements, the ratio of uEP to lEP was 9.63 for males and 4.3 for females (P40% vertebral body height loss were recorded as minimal, mild, moderate, and severe grades, respectively. Only FRs were read again after 10 months’ interval. Each vertebra was classified as (1) no notable VD, (2) with notable VD, (3) ambiguous, while allowing to miss minimal/mild VCD and ECF. Counting by subjects, for 98 cases the two reading sessions had agreement, including 43 ‘true negative’ cases and 55 true positive cases. There were two false positive cases, and five ambiguous cases. Altogether 1286 vertebra were assessed on FR had 1126 vertebrae ‘true negative’, 130 true positive, 1 false negative, 3 false positive, and 26 ambiguous vertebrae (65.4% true negative and 34.6% true positive). Moderate and severe grades of VD are identifiable on FR as long as the involved vertebrae are clearly filmed.准别的鉴别骨质疏松性椎体骨折(VFs)对于选择恰当的治疗方案十分重要。第一项研究中,我们分析了1954例和1953例中国65岁以上老年男性和女性的T4-L4椎体影像以评估EPF。101582个终板中发现505例EPF(男性27.7%,女性72.3%)。去除上下终板同时骨折的病例后,男性与女性上终板骨折与下终板骨折的比率分别是9.63和4.3(P40%的分别定义为最轻度,轻度,中度和重度。间隔10个月后,再次分析正位片(FR)并将锥体分成 (1) 无明显VD,(2)有明显VD,(3)不明确三组,最轻度和轻度的VCD以及ECF可不计入统计。两次阅片结果比较统计,98个病例两次结果相同,包括43个“真阴性”和55个“真阳性”。此外有2个假阳性病例,和5个不明确的病例。正位片上共评估了1286个椎骨。其中1126个为“真阴性”,130“真阳性”,1个“假阴性”,3个“假阳性”,以及26个不明确(65.4% 真阴性, 34.6%真阳性)。中度和重度VD在影像清晰的正位片上均可以辨识。Mohd-Nazmi-Bin-Che-Nordin.Ph.D. Chinese University of Hong Kong 2020.Includes bibliographical references (leaves 145-162).Abstracts also in Chinese.Title from PDF title page (viewed on October 26, 2022)

    GSNSW Murray Basin magnetic first vd grid geodetic

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    Maintenance and Update Frequency: notPlannedStatement: This GSNSW Murray Basin magnetic first vd grid geodetic is a first vertical derivative grid of the Total Magnetic Intensity (TMI) anomaly for the Murray Basin Airborne Survey, NSW, 2005. The survey was acquired under the project No. 1105 for the geological survey of NSW. A total of 95495 line-kilometres of data at a line spacing of 400m and 60m terrain clearance were acquired to produce the TMI grid. A first vertical derivative was calculated by applying a fast Fourier transform (FFT) process to the Total Magnetic Intensity grid of the Murray Basin Airborne Survey, NSW, 2005 survey to produce this grid. This grid was calculated using an algorithm from the INTREPID Geophysics software package. The processed data are checked by GA geophysicists using standard methods for assessing quality to ensure that the final data are fit-for-purpose. The grid has a cell size of 0.00078 degrees (approximately 80m). The grid has units of nanoTesla per km (or nT/km). The first vertical derivative grid is very helpful for the enhancement of near surface features and structural features such as faults and dykes. Details of the specifications of individual airborne surveys can be found in the Fourteenth Edition of the Index of Airborne Geophysical Surveys (Percival, 2014). This Index is also available online at http://pid.geoscience.gov.au/dataset/79134. References: Intrepid Geophysics, http://www.intrepid-geophysics.com; Percival, P.J., 2014. Index of airborne geophysical surveys (Fourteenth Edition).Total magnetic intensity (TMI) data measures variations in the intensity of the Earth's magnetic field caused by the contrasting content of rock-forming minerals in the Earth crust. Magnetic anomalies can be either positive (field stronger than normal) or negative (field weaker) depending on the susceptibility of the rock. The data are processed via standard methods to ensure the response recorded is that due only to the rocks in the ground. The results produce datasets that can be interpreted to reveal the geological structure of the sub-surface. The processed data is checked for quality by GA geophysicists to ensure that the final data released by GA are fit-for-purpose.<br/>This GSNSW Murray Basin magnetic first vd grid geodetic is a first vertical derivative of the Total Magnetic Intensity grid for the Murray Basin Airborne Survey, NSW, 2005.<br/>This grid has a cell size of 0.00078 degrees (approximately 80m). The grid has units of nanoTesla per km (or nT/km). The data used to produce the TMI grid was acquired in 2005 by the NSW Government, and consisted of 95495 line-kilometres of data at 400m line spacing and 60m terrain clearance. A Fast Fourier Transform (FFT) process was applied to the original grid to calculate the first vertical derivative grid

    Ingestion of difructose anhydride III partially restores calcium absorption impaired by vitamin D and estrogen deficiency in rats

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    Background Vitamin D (VD) and estrogen deficiencies impair Ca absorption and bone mineralization, and the relevance of the interaction between these factors has not been fully understood. Aim of the study The aim of the present study was to clarify the effects of a nondigestible saccharide, difructose anhydride III (DFAIII), on the interaction of VD and estrogen deficiencies involved in Ca malabsorption by assessing changes in intestinal Ca absorption and bone mineralization by feeding of DFAIII in rats with VD or estrogen deficiency or with a combined loss of VD and estrogen. Methods Three-week-old female Sprague-Dawley rats were divided into four groups: two groups were ovariectomized (OVX) and two were laparotomized (sham). One group each of OVX and sham rats were fed an AIN93G-based normal diet, and the other groups were fed a VD-deficient diet for 8-weeks. Rats from the four groups were divided into two subgroups and fed the normal or VD-deficient diet with or without DFAIII for next 4-weeks. Results VD deficiency decreased Ca absorption and bone mineralization with reductions in duodenal calbindin D9k mRNA and serum Ca levels. There were no additional reductions in these parameters in the OVX. The reductions in Ca absorption and femoral Ca were restored partially or fully by DFAIII. Recovery of Ca absorption rate by DFAIII was greater in the OVX than in the sham showing an interaction between OVX and VD deficiency in, at least, the DFAIII-fed groups. The cecal pH was lower and the level of short-chain fatty acids in the cecal contents was higher in all the DFAIII groups than those in the control groups. Conclusions VD deficiency impaired Ca absorption and bone mineralization, and feeding DFAIII partially restored Ca malabsorption and fully recovered bone Ca in VD-deficient rats. No additional reductions in these parameters with a combination of VD deficiency and OVX were noted. However, interactions were found between these factors in the DFAIII-induced increase in Ca absorption
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