In September, 1979, the Financial Accounting Standards Board issued FASB Statement No. 33, which required certain corporations to issue specified supplementary information based on constant dollars and current costs. This information is intended to show the impact of inflation on the reported earnings and capital of business enterprises. Opponents of Statement No. 33 claim that the required supplementary information is difficult to interpret and, therefore, will not be used. Proponents contend that the information is self-explanatory and would highlight the impact of inflation on the performance of business enterprises. Thus, they conclude the supplementary data will be useful to various user groups and will be used. This dissertation's primary objective was to determine whether the supplementary data will be used by financial analysts in the Dallas/Fort Worth and Houston regions in evaluating an enterprise's operating performance and its ability to maintain physical operating capability and the general purchasing power of financial capital.

Submitted by (lucia.rodrigues@ufrpe.br) on 2016-05-31T12:25:23Z No. of bitstreams: 1 Claudio Renato Oliveira Beltrao de Castro.pdf: 978515 bytes, checksum: 5a5daa013c934b7b147e114cfdb15d39 (MD5) / Made available in DSpace on 2016-05-31T12:25:23Z (GMT). No. of bitstreams: 1 Claudio Renato Oliveira Beltrao de Castro.pdf: 978515 bytes, checksum: 5a5daa013c934b7b147e114cfdb15d39 (MD5) Previous issue date: 2013-08-28 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / The early identification of cardiac activity changes is of great importance in veterinary medicine for small animals like dogs. These changes can be due congenital cardiac problems, including that arising the aging. When these pets are submitted to effort is possible the observation of cardiac diseases before without symptoms and that can lead to death of the animal. It´s possible prevent and to diagnosis some of these cardiopathies with clinical and lab exams. A low cost exam and of fundamental importance in clinical is the electrocardiogram (ECG). In this research the ECG was analyzed using a nonlinear mathematical method, the Detrended Fluctuation Analysis, that allows identifies changes of the patterns in a heart rate time series, sometimes imperceptible to the cardiologist. Here DFA was used to assess the heart rate oscillations observed using the RR interval of the ECG in healthy adult dogs, aiming to establish parameters to characterize changes in heart rate. The heart rate fluctuations in Rottweiler breed dogs could be parameterized by the coefficients α-DFA, whose median and interquartile range were, respectively equals to: α=0.6618(0.6161-0.6953; n=7) in the rest and α=0.8293(0.7837-0.8811; n=7) post-effort, which differ at a significance level p <0.05. Therefore, the DFA was efficient to differentiate the heart rate series in the rest relative to post-effort. / A identificação precoce de alterações na atividade cardíaca é de grande importância na medicina veterinária para pequenos animais, tais como os cães, que podem apresentar alterações que vão desde problemas cardíacos congênitos até os decorrentes da idade. Quando estes animais são submetidos ao esforço é possível observar o aparecimento de alterações cardíacas antes assintomáticas, que podem levar até a morte do animal. É possível prevenir e diagnosticar algumas dessas cardiopatias através de exames clínicos e laboratoriais. Um exame de baixo custo e de extrema importância na clínica é o Eletrocardiograma (ECG). Nesta pesquisa foi empregado na análise do ECG um método matemático não-linear, a Análise de Flutuações sem Tendência (Detrended Flutuation Analysis – DFA), que permite identificar alterações de padrões numa série temporal da frequência cardíaca, algumas vezes imperceptíveis ao cardiologista. Neste trabalho o DFA foi usado na avaliação das oscilações da frequência cardíaca, observadas através dos intervalos R-R do ECG em cães hígidos adultos, objetivando estabelecer parâmetros para caracterizar alterações na frequência cardíaca. As oscilações das frequências cardíacas em cães da raça Rottweiler puderam ser parametrizadas através de seus coeficientes α-DFA, cujos valores medianos e intervalos interquartis foram, respectivamente, iguais a α= 0,6618(0,6161-0,6953; n=7) no repouso e α=0,8293(0,7837-0,8811; n=7) no pós-esforço, valores que diferem entre si ao nível de significância p<0,05. Portanto, o DFA foi eficiente na distinção entre séries de frequências cardíacas de cães no repouso em relação ao esforço.

Orientador: Arai Augusta Bernardez Pecora / Dissertação (mestrado) - Universidade Estadual de Campinas, Faculdade de Engenharia Mecânica / Made available in DSpace on 2018-08-14T08:26:21Z (GMT). No. of bitstreams: 1 CardenasFonseca_OscarLeonardo_M.pdf: 6620140 bytes, checksum: f3ecfb89fd126bbfe5400a37d419416d (MD5) Previous issue date: 2009 / Resumo: Este trabalho apresenta o estudo experimental das flutuações de pressão de um leito fluidizado circulante operando com areia, um sólido tipo B de Geldart, como material particulado. As medidas formam realizadas em diferentes regimes de contato gás-partícula variando desde leito fixo até leito fluidizado rápido através da variação da velocidade superficial do gás. Os sinais de pressão foram medidos em três pontos considerados críticos no leito fluidizado, no plenum, na coluna principal à 1,05 m acima da placa distribuidora e na válvula de recirculação à 0,22 m da base da válvula. Os experimentos foram feitos para duas alturas de leito estático (0,17 e 0,25m) em um leito de 2,5 m de altura e 0,1 m de diâmetro interno, possuindo secções de vidro e acrílico intercaladas e unidas por flanges de aço carbono, o que permitiu acompanhar visualmente o processo. As flutuações de pressão foram analisadas no domínio da freqüência aplicando a Transformada Rápida de Fourier (FFT) o que permitiu diferenciar o comportamento dos regimes de fluidização do leito de partículas. / Abstract: This work shows the experimental study of pressure fluctuations in the riser of a circulating fluidized bed operated with sand, a Geldart B solid like powder. Tests were performed for different regimes of operation from fixed bed to fast fluidized bed for two static height of the material inside the bed (0.17 and 0.25 m). The pressure signals were measured in three critical points in the fluidized bed: plenum, riser and L-valve. The fluidized bed presented 2.5m height and 0.1m internal diameter, made by glass and acrylic sections inserted between carbon-steel flanges in order to allow visual observations. The pressure fluctuations were analyzed on the frequency domain using the fast Fourier transform (FFT) allowing the characterization of different gas-solid contact regimes. / Mestrado / Termica e Fluidos / Mestre em Engenharia Mecânica

Orientador: Osvaldir PecoraTaranto / Tese (doutorado) - Universidade Estadual de Campinas, Faculdade de Engenharia Quimica / Made available in DSpace on 2018-08-10T20:17:23Z (GMT). No. of bitstreams: 1 Parise_MariaRegina_D.pdf: 3017112 bytes, checksum: f14db15e7314590127e2a9a2ff621c9c (MD5) Previous issue date: 2007 / Resumo: A defluidização parcial ou total de partículas sólidas é um fenômeno indesejável em aplicações industriais envolvendo operações com leito fluidizado. Se as mudanças na fluidodinâmica do leito forem detectadas a tempo, pode-se evitar-la com o aumento da velocidade do gás de fluidização e/ou, em alguns casos, mediante a alteração da vazão de sólidos alimentados no sistema. A utilização de uma técnica que permita rapidamente identificar a região onde o leito está tendendo à defluidização é de suma importância, pois dessa maneira pode-se atuar no processo impedindo que haja perda de eficiência ou até mesmo a necessidade de parar a produção. Este trabalho teve como objetivo o desenvolvimento de uma metodologia capaz de identificar essa região em leito fluidizado gás-sólido, através de medidas de flutuação de pressão analisadas utilizando a transformada de Fourier juntamente com a Distribuição Exponencial Gaussiana. Para a verificação da metodologia proposta foram realizados ensaios experimentais utilizando areia e celulose microcristalina, alterando-se a altura do leito e o diâmetro médio das partículas. Os resultados mostraram que o método identifica claramente a região onde o leito está tendendo à defluidização, e tem grande potencial em aplicações industriais para o controle on line de processos em leito fluidizado gás-sólido. Além disso, a metodologia pode ser importante para detectar mudança de regime para a relação altura do leito e diâmetro da coluna de fluidização (H/D) superiores à unidade. Adicionalmente, foram realizados ensaios de secagem utilizando celulose microcristalina visando à possibilidade da identificação do ponto crítico (teor de umidade existente no final do período de taxa constante) utilizando as seguintes técnicas: metodologia proposta neste trabalho, freqüência dominante e desvio padrão da flutuação de pressão. Observou-se que para o sólido utilizado não foi possível detectar o ponto crítico através desses três tipos de análise. No entanto, a metodologia proposta pode ser utilizada na identificação do momento que a secagem não se encontra na fluidização requerida e está tendendo à defluidização / Abstract: The partial or complete bed defluidization is an undesired phenomenon in industrial application involving fluidized bed operations. If the changes in the hydrodynamic of the fluidized bed are detected early enough, it may be prevented by increasing the gas velocity and/or, in some cases, changing the solid feed in the system. The use of a technique that can quickly identify the region where the bed is tending to the defluidization is very important, because one can act in the process avoiding loss of efficiency or even the necessity of shutting down the process. This work was as objective the development a methodology capable of identifying this region in gas-solid fluidized bed, by pressure fluctuation measurements analyzed using Fourier Transform and exponential Gaussian distribution. In order to verify the methodology proposed, experimental tests were carried out using microcrystalline cellulose and sand, where the fixed bed height and particle mean diameter were varied. Results showed that the method clearly identifies the region where the bed is tending to the defluidization, and it has great potential on industrial applications to on line process control in gas-solid fluidized bed. Also, the methodology can be important to detect regime changes at bed aspect ratios (H/D) higher than unit. Additionally, experimental drying test were carried out using microcrystalline cellulose particles to verify the possibility of identification of the critical drying point (the moisture content related to the end of the constant rate period) by the following techniques: the methodology proposed in the present work, the dominant frequency and standard deviation of pressure fluctuations. It was observed that for the solid material used it was not possible to detect the critical drying point. However, the methodology proposed can be used on identification the moment that the drying is not in the desired fluidization regime and it is tending to defluidization / Doutorado / Engenharia de Processos / Doutor em Engenharia Química

No presente trabalho provamos resultados sobre as flutuações dos fluxos de partículas e das partículas marcadas no processo de Hammersley multiclasse. Os métodos das demonstrações são robustos, formulados de modo a serem aplicados em outros processos, em particular se aplicam ao processo de exclusão totalmente assimétrico multiclasse (TASEP multiclasse) e à seu respectivo modelo de percolação de última passagem. Os principais teoremas obtidos são um teorema central do limite para o choque, seu coeficiente de difusão e uma fórmula exata para a variância do fluxo de partículas de classe N >1 para o processo em equilíbrio multiclasse. / We prove fluctuations results concerning fluxes of particles and tagged particles on multiclass Hammersley process. The methods used are robust and apply to other processes, in particular all the proofs can be adapted to the Multiclass totally asymmetric simple exclusion process (Multiclass TASEP) and its respective last passage percolation model. The main theorems obtained are a central limit theorem for the shock, its diffusion coefficient and an exact formula for the variance of the $N$-th class particle flux in a stationary version of the multiclass process when N > 1.

This paper empirically investigates the propagation of business sentiment within the European Union (EU) and adds to the literature on shock absorption via a common market's real economy. To this end, we combine EU-wide official business sentiment indicators with world input-output (IO) data and information on indirect wage costs. Econometrically, we model interdependencies in economic activities via IO-linkages and apply space-time models. The resulting evidence provides indication for the existence of substantial spillovers in business sentiment formation. Accordingly, and highlighted by the estimated impacts of changes in indirect labor costs, policy reforms aiming at increasing the resilience of the European single market need to take these spillovers into account in order to increase its effectiveness. / Series: Department of Economics Working Paper Series

In this thesis, I will present and discuss research performed on InGaN/GaN multiple quantum well (QW) structures. The results of which were taken using photoluminescence (PL) spectroscopy and PL time decay spectroscopy. In the first two experimental chapters, I report on the effects of QW growth methodology on the optical properties of c-plane InGaN/GaN QWs. I compare structures grown using the single temperature (1T), quasi-two temperature (Q2T), temperature bounced (T-bounced) and two temperature (2T) QW growth methodologies. The T-bounced and 2T structures are observed to have gross well width fluctuations (GWWF), where the QW width varies from 0 to 100 % created when the QWs are exposed to a temperature ramp. Whereas, the 1T and Q2T structures have continuous QWs with only one or two monolayer well width fluctuations. The structures with GWWFs are observed to have a larger room temperature internal quantum efficiency (RT-IQE) at low excitation conditions i.e. below efficiency droop compared to those without. The larger RT-IQE is ascribed to several factors which include an increased radiative recombination rate, increased thermal activation energy of non-radiative recombination and reduced defect density of the QWs. The effect of barrier growth temperature is also investigated. No clear trend is observed between barrier growth temperature and RT-IQE.In the last experimental chapter I report on studies of carrier localisation in InGaN/GaN QWs using resonant PL spectroscopy. The effect of carrier localisation on the independently localised electrons and holes are investigated and the resonant PL spectrum is studied in detail. The InGaN/GaN QW structure is observed to exhibit an effective mobility edge at 12 K where delocalised carriers are created above a particular excitation energy. The emission from the resonantly excited localised states which are accompanied by the emission of a longitudinal optical phonon (resonant LO feature) is investigated as a function of temperature and excitation energy. The integrated PL intensity of the resonant LO feature is observed to quench rapidly with temperature up to around 45 K, independent of excitation energy. The integrated PL intensity of the resonant LO feature is fitted to an Arrhenius model and a thermal activation energy of ∼ 1(±1) meV is extracted. This activation energy is speculated to be consistent with the localisation energy of electrons.

Dans ce travail de thèse, nous étudions les fluctuations macroscopiques dans un modèle de boules aléatoires. Un modèle de boules aléatoires est une agrégation de boules dans Rd dont les centres et les rayons sont aléatoires. On marque également chaque boule par un poids aléatoire. On considère la masse M induite par le système de boules pondérées sur une configuration μ de Rd. Pour réaliser l’étude macroscopique des fluctuations de M, on réalise un "dézoom" sur la configuration de boules. Mathématiquement cela revient à diminuer le rayon moyen tout en augmentant le nombre moyen de centres par unité de volume. La question a déjà été étudiée lorsque les composantes des triplets (centre, rayon, poids) sont indépen- dantes et que ces triplets sont engendrés selon un processus ponctuel de Poisson sur Rd × R+ × R. On observe alors trois comportements distincts selon le rapport de force entre la vitesse de diminution des rayons et la vitesse d’augmentation de la densité des boules. Nous proposons de généraliser ces résultats dans trois directions distinctes. La première partie de ce travail de thèse consiste à introduire de la dépendance entre les centres et les rayons et de l’inhomogénéité dans la répartition des centres. Dans le modèle que nous proposons, le comportement stochastique des rayons dépend de l’emplacement de la boule. Dans les travaux précédents, les convergences obtenues pour les fluctuations de M sont au mieux des convergences fonctionnelles en dimension finie. Nous obtenons, dans la deuxième partie de ce travail, de la convergence fonctionnelle sur un ensemble de configurations μ de dimension infinie. Dans une troisième et dernière partie, nous étudions un modèle de boules aléatoires (non pondérées) sur C dont les couples (centre, rayon) sont engendrés par un processus ponctuel déterminantal. Contrairement au processus ponctuel de Poisson, le processus ponctuel déterminantal présente des phénomènes de répulsion entre ses points ce qui permet de modéliser davantage de problèmes physiques. / In this thesis, we study the macroscopic fluctuations in random balls models. A random balls model is an aggregation of balls in Rd whose centers and radii are random. We also mark each balls with a random weight. We consider the mass M induced by the system of weighted balls on a configuration μ of Rd. In order to investigate the macroscopic fluctuations of M, we realize a zoom-out on the configuration of balls. Mathematically, we reduce the mean radius while increasing the mean number of centers by volume unit. The question has already been studied when the centers, the radii and the weights are independent and the triplets (center, radius, weight) are generated according to a Poisson point process on Rd ×R+ ×R. Then, we observe three different behaviors depending on the comparison between the speed of the decreasing of the radii and the speed of the increasing of the density of centers. We propose to generalize these results in three different directions. The first part of this thesis consists in introducing dependence between the radii and the centers and inhomogeneity in the distribution of the centers. In the model we propose, the stochastic behavior of the radii depends on the location of the ball. In the previous works, the convergences obtained for the fluctuations of M are at best functional convergences in finite dimension. In the second part of this work, we obtain functional convergence on an infinite dimensional set of configurations μ. In the third and last part, we study a random balls model (non-weighted) on C where the couples (center, radius) are generated according to determinantal point process. Unlike to the Poisson point process, the determinantal point process exhibits repulsion phenomena between its points which allows us to model more physical problems.

This thesis is focused on elimination of exchange rate risks as well as on possible ways how to ensure the risk, considering actuall situation in the Czech republic and expansive economical crisis in the year 2009. Mentioned is an overview of possible financial derivates and methods how to adapt them to export-oriented company. The work also includes an outline of a question how far the situation would be changed after launching euro.

No description available.