This study exploits the recently-issued Uncertain Tax Position Statement (Schedule UTP) to examine the effect of mandatory disclosures of tax uncertainty to tax authorities on firms' reporting decisions. Schedule UTP requires firms to disclose federal income tax positions to the Internal Revenue Service that have been classified as 'uncertain' for financial reporting purposes. In showing how Schedule UTP disclosure requirements affect private and public reporting decisions, I provide insights into the usefulness of these disclosures. Using confidential tax return data and public financial statement data, I find that after imposition of Schedule UTP reporting requirements, firms report lower financial reporting reserves for uncertain income tax positions, but do not claim fewer income tax benefits on their federal tax returns. These findings suggest some firms changed their financial reporting for uncertain tax positions to avoid Schedule UTP reporting requirements without changing the underlying positions. The effect is concentrated among firms with greater business complexity, whose business operations facilitate tax planning strategies that are more difficult for the IRS to identify. More broadly, my results imply private disclosures of tax uncertainty can affect the informativeness of public disclosures of tax uncertainty. / text

Right-of-Way (R/W) acquisition is a critical function in the project development process (PDP). Improving this acquisition process requires both a good collaboration among the functions of the PDP and a good understanding of the factors affecting R/W acquisition. This research has two phases. Phase I aims at developing a systematic method for risk and scope management using scope elements that cover the work of all functions of the entire PDP. Phase II aims at studying the inherent factors that might have significant impact on the R/W acquisition schedule. As a result, the Advance Planning Risk Analysis (APRA) was successfully developed. It contains 59 scope elements with descriptions and a mechanism to assess the project’s level of definition. The APRA can provide a platform for project participants to cooperate and coordinate project activities and responsibilities. The method provides a high level approach to improving the effective of the PDP and its functions, including R/W acquisition. In studying the R/W acquisition inherent factors in phase II, the research was able to draw conclusions on the impact of the identified inherent factors on R/W acquisition durations based on statistical analyses. The research was also successful in developing a statistically significant model for predicting the total R/W acquisition duration, from R/W Release to Possession, using inherent factors. This research provides a number of significant contributions toward the better understanding and improvement of the PDP process in general and the R/W acquisition process in particular. Further research in this area and direction was recommended and believed to be promising, productive, and highly valuable. / text

College students are known for having poor sleep and irregular sleep schedules, especially during the first year of college. These sleep habits may contribute to poor academic outcomes down the line, as well as increased risk of developing depression and other disorders. The current study aims to look at the degree of change in sleep variability between high school and college and examine its relationship with mood, emotion regulation, and academic performance. The study also aims to explore the relationship between morningness-eveningness tendencies and academic performance, emotion regulation, and sleep variability, reported both at baseline (as perceived by the students) and over 7 days of daily sleep diaries. Additionally, the study is designed to look at day-to-day effects of sleep on mood. Data were obtained from 311 college freshmen (237 females). Participants were 17-19 years old (M=18.4) and freshmen in college. The study took place over one baseline internet-based session and a week of internet-based daily questionnaires. While students had significantly more variable schedules in college than in high school, this change did not correlate with or predict any measures of interest, including sleep quality, grades, and mood. However, overall variability, as well as eveningness, was associated with a number of negative outcomes, including lower GPA, less adaptive emotion regulation strategies, worse mood, and more depression symptoms.

Every school, college and university has to deal with the scheduling task once or more times a year. The school schedule creation on its own is a very difficult task, furthermore, to make it convenient for students as well as for teachers makes it even more complex. The main aim of this paper is to present a flexible software system that is capable of creating a schedule for a secondary school using the latest technologies and distributed programming techniques. The literature analyzed in the paper is related to solving the tasks of school scheduling. Contemporary solutions are reviewed. The paper also contains analysis of existing commercial and non commercial solutions. The new software system is presented. Its advantages and disadvantages are analyzed. The optimization methods that can be used in school schedule optimization are analyzed and some of them are employed in the new software prototype in order to achieve better results. / Kiekviena mokykla arba universitetas kasmet susiduria su tvarkaraščio sudarymo problema. Tai yra labai sudėtinga bei daug laiko reikalaujanti užduotis. Šio darbo tikslas yra pristatyti lanksčią mokyklos tvarkaraščių sudarymo bei optimizavimo sistemą. Analizuojama literatūra, egzistuojantis komerciniai bei nekomerciniai sprendimai. Pristatoma nauja sistema. Analizuojami jos privalumai bei trukumai. Apžvelgiami optimizaciniai metodai kurie gali būti panaudoti mokyklos tvarkaraščiui pagerinti. Taip pat pristatoma nauja architektūra bei modelis.

Food restriction has been shown to affect responding for reward and has been manipulated to devalue reward. Reward density has been shown to alter responding in both first-order schedules and chain schedules. Devaluation has differential effects in first-order schedules and the links of chain schedules. The objective of the current study was to analyze the reward devaluation effect in a two-link chain schedule by manipulating food restriction and reward density in the proximal link; these variables had previously not been studied systematically. The chain schedule required rats to lever press according to a random interval 120-s schedule to turn on a light conditioned stimulus (CS). In the presence of the CS rats were rewarded for pulling a chain; the chain was active on a variable ratio (VR) 5 schedule of reinforcement for some rats, while the chain was on continuous reinforcement (CRF) for the other rats. Food restriction protocols were either 1-hr daily free feeding (1-hr feeding) or a daily ration to maintain weight at 80% of free feed controls (ration). Devaluing the CS while in the isolated proximal link was done by exposing trained rats to sessions of chain pulling in the presence of the CS but withholding reward. In subsequent lever press sessions without the CS, decreased responding was seen in rats that had undergone the devaluation procedure, but only in rats on the 1-hr feeding protocol. This devaluation effect was found in both the CRF and VR 5 schedules. Subsequent tests of lever pressing for the CS also revealed decreased responding. Post-test CS discrimination sessions demonstrated CS devaluation that has not been demonstrated previously. These results demonstrate that the isolated devaluation of the proximal link in a heterogeneous two-link chain schedule can result in decreased responding in the isolated first link. This effect is dependent on sufficient food restriction and demonstrates a measurable devaluation effect which is independent of the reward being present. This study also demonstrated that isolated devaluation of the second link can be subsequently measured in a post-test CS discrimination re-acquisition session regardless of food restriction, which had no significant effect in the session. The devaluation effect has not been demonstrated in a re-acquisition session before, rather responding in previous re-acquisition sessions were only affected by food restriction. / Thesis (Master, Psychology) -- Queen's University, 2007-09-11 11:49:20.814

Two groups of subjects were given personality tests and identical interpretations of these tests. One group was told that a Graduate student had done the interpretations while the other group was told that a Professional had done the interpretations. A one to seven scale was used to rate the interpretations on a statement by statement basis. The Analysis of Variance yielded no significant difference between groups but a significant group by item interaction was noted. This indicated a need for further item research.

In many studies efforts are made to decrease the energy consumption of trains by optimizing their drive style, e.g. accelerate and brake optimally and regenerate electricity when braking. In other studies the goal is to distribute the run time between stations in an optimal way to decrease the energy consumption, given a relatively simple drive style. In this report the goal is to combine these two energy saving methods to obtain as low energy consumption as possible. By coupling one software containing a drive style optimizer with another software which by different optimization methods calculates the optimal run time distribution on a given track this is accomplished. The study also contains a comparison between drive styles, with the goal to find a relatively simple but energy efficient drive style. Finally the dependence between run time distribution and energy consumption is further analysed. The results show that by redistributing the run times the energy consumption can be decreased compared to previously existing time tables. They also show that a relatively simple drive style gives comparable energy consumption compared to the one obtained using a drive style optimizer. Finally the results show that the dependence between run time and energy consumption can be approximated with a simple second order equation.

This research examines the drying of hardwood timber with particular reference to seasoning blackbutt (Eucalyptus pilularis) in a solar kiln. The aims of this research were to develop an optimised drying schedule for drying blackbutt and to develop and validate a mathematical model for a solar kiln. In the first stage of this study, the cross-grain physical and mechanical properties were determined for blackbutt timber so that an optimised schedule (based on drying within a limiting strain envelope) can be developed using model predictive control techniques for drying 43 mm thick (green) blackbutt timber boards in solar kilns. This optimised schedule has been developed and tested in the laboratory. The drying time was 10% shorter for this schedule than the original schedule, compared with an expected reduction in drying time of 14% (relative to the original schedule). Overall the quality was slightly better and the drying time was shorter for the optimised schedule compared with the original schedule. A complete solar kiln model has been developed and validated based on comparisons between the predicted and the measured internal air temperatures, relative humidities and timber moisture contents. The maximum difference between the actual and predicted moisture contents was 0.05 kg kg-1. The agreement between the predicted and measured temperatures of the internal air is reasonable, and both the predictions and measurements have a similar cyclical pattern. The generally good agreement between the model prediction of the final moisture content and its measurement may be due to the careful measurement of the boundary conditions such as the solar energy input. The key uncertainties were identified as the heat exchanger output, the measurement of the initial moisture content, the amount of accumulation of condensate on the floor, and the estimation of sky temperature. The significant uncertainty (18%) in the estimation of the initial moisture content is a key reason for the mismatch between the model prediction and the measurements. In terms of operating variables, the energy release rate from the heat exchanger had the greatest effect on the simulated performance, followed by the water spray and venting rates. The simulation suggested that a material with a lower transmissivity to thermal radiation may effectively lower radiation losses, improving the kiln performance, so such materials for glazing is a high priority.

Thesis (M.Sc. in Microbiology) -- Mahidol University, 1976.

O mapeamento da incerteza dos teores através de métodos de simulação geoestatística é uma metodologia que está começando a ser amplamente utilizada na indústria mineira. No entanto, o uso correto desse intervalo de incerteza para os processos subsequentes à avaliação de recursos ainda carece de entendimento e aplicação no setor industrial, onde o modelo de krigagem é empregado para o planejamento de mina. O sequenciamento da produção de longo prazo, com o objetivo de maximizar o Valor Presente Líquido (VPL), é uma das etapas mais importantes no planejamento de lavra e, portanto, o acesso à informação da variabilidade dos teores torna-se de grande importância permitindo a maximização dos lucros e da extração dos recursos. O objetivo deste estudo é avaliar o impacto da incerteza geológica no planejamento de lavra de modo a definir um sequenciamento a partir das simulações. Para isso ser alcançado, propõe-se uma análise probabilística incorporando as incertezas dos teores no sequenciamento de lavra, e quantificando, através de um índice de classificação proposto no estudo, os potenciais ganhos e riscos de perda associado a cada cenário sequenciado. O método de co-simulação por bandas rotativas é utilizado para gerar cenários equiprováveis. Em seguida, o sequenciamento de lavra é definido para cada cenário de teor simulado utilizando um software de otimização. Então, cada sequência de extração dos blocos obtida foi reavaliada para cada simulação de teor. Além disso, um índice de classificação é utilizado para definir o sequenciamento de lavra que gera o maior VPL. Por fim, é realizada uma comparação entre a opção de planejamento selecionada pela metodologia proposta e o modelo utilizado tradicionalmente na indústria obtido a partir de interpolações lineares (krigagem) dos teores. / Mapping grade uncertainty through geostatistical simulation is becoming widely used in the mining industry. However, the proper use of this uncertainty interval for subsequent decision making processes still lacks of understanding and use, where a grade kriging model is mostly employed for mine planning. The long-term scheduling aiming at maximizing Net Present Value (NPV) is one of the most important stages in mine planning, and therefore the assessment of grade variability is of great importance and allowing maximizing profit and resources extraction. The aim of this study is to evaluate the impact of geological uncertainty in mine planning in order to define the best scheduling given grade uncertainty derived from the simulations. For this to be achieved, it is proposed a probabilistic analysis incorporating grade uncertainties in the mining sequencing and quantifying, through a proposed classification index, the potential gains and risks of loss associated with each sequenced scenario. Turning bands algorithm is used to generate equally probable scenarios. Next, it is defined the mining sequence for each grade simulated scenario using an optimization software. Then, each block extraction sequence obtained is reevaluated for each grade simulation. Furthermore, a classification index is used to select the schedule which leads to the highest NPV. Finally, a comparison is performed with the selected schedule and the one obtained using the model traditionally used based on kriged grades.