scholarly journals ACCOUNTING AS AN INFORMATION SOURCE FOR DETERMINATION OF GENERAL ASSET VALUE IN CONDITIONS OF THE SLOVAK REPUBLIC

2014 ◽  
Vol 9 (1) ◽  
pp. 264-269
Author(s):  
Ivana Váryová ◽  
Iveta Košovská ◽  
Alexandra Ferenczi Vaňová
Keyword(s):  
Expert Witness ◽  
Slovak Republic ◽  
Information Source ◽  
Scientific Discipline ◽  
Public Authorities ◽  
Asset Value ◽  
Banking Institutions ◽  
Forensic Expert ◽  
The Difference

Currently, expert witness's activities became an essential part of the development of business activities. Expert witness's activities deals with the process of determining the value based on the use of appropriate valuation methods. The basic role of expert witness's activities is valuation of the assets. In practice, expert witness' opinions are increasingly required not only by the courts and other public authorities, but also by the banking institutions, natural and legal persons. This demand stems primarily from the difference between the perception of price and the actual value of assets. The essential prerequisite for the success of a forensic expert witness's work is the access to quality information. The article's aim is to identify the information sources from which an expert witness is based on the preparation of expert witness's opinion. The theoretical and empirical research was applied in order to achieve the article's aim. The collection of empirical data was carried out using the technique of standardized interview with respondents. Based on the conducted research it can be concluded that the accounting is the principal point and the information source underlying the activity of a forensic expert witness in the determination of general asset value respectively the parts or individual assets items. Accounting presents the information source for various internal and external users. Forensic expert witnesses shall be even included to the users of accounting as regards the establishment of expertizing as a new scientific discipline.

scholarly journals Peculiarities of construction of local self-government models in the modern slavic states

Upravlenie ◽  
2019 ◽  
Vol 7 (3) ◽  
pp. 5-11
Author(s):  
A. Djordjević ◽  
A. Seregin ◽  
M. Cherkasova ◽  
I. Milkina
Keyword(s):  
Social Protection ◽  
Slovak Republic ◽  
Preschool Education ◽  
Sovereign Power ◽  
Public Authorities ◽  
The Czech Republic ◽  
Territorial Organization ◽  
The Russian Federation ◽  
The Difference ◽  
The Republic

The peculiarities of construction of local self-government models in the modern Slavic States, which in the 90-s of XX century abandoned the socialist path of development, – have been examined. The aim of the study is to identify specific features and common approaches to the construction of local self-government system, based on the analysis of the practice of local self-government institutions of the Slavic States and the provisions of the Constitutions of the Republic of Serbia, the Republic of Poland, the Czech Republic, the Slovak Republic, Ukraine, the Republic of Croatia, the Russian Federation, etc.The organizational forms of local self-government and the particularities of the implementation of local issues, taking into account national traditions, – have been analyzed. In this connection, the majority of modern Slavic States recognizes and guarantees local self-government as the most important constitutional value and institution of the people’s right. It has been determined, that the list of issues of local importance mainly affects the areas of urban planning, municipal activities, culture, sports, social protection of the population and children, preschool education, healthcare, approval of municipal programs of economic development, local budgets, taxes and fees, the appointment of local referendums, etc. However, there there is a number of countries, in which local government issues are not specified in the Constitution. Among the criteria for the difference between the models of local self-government are the following: the list of issues of local importance and competence of local self-government bodies; relations with public authorities and the degree of freedom of local self-government from the state; territorial organization of local self-government, etc.It has been concluded, that the most common form of interaction between public authorities and local self-government for the Slavic states at the beginning of the XXI century, was the Zemstvo-state model, that takes into account the mutual interests of a sovereign power and the population, living within certain territorial communities.

FRACTIONAL DETERMINATIONS OF URINARY 17-KETOSTEROIDS IN HYPEREMESIS GRAVIDARUM

1962 ◽  
Vol 41 (1) ◽  
pp. 123-128 ◽  
Author(s):  
Pentti A. Järvinen ◽  
Sykkö Pesonen ◽  
Pirkko Väänänen
Keyword(s):  
Hyperemesis Gravidarum ◽  
First Trimester ◽  
Control Group ◽  
Before And After ◽  
Daily Urine ◽  
First Trimester Of Pregnancy ◽  
The Difference

ABSTRACT The fractional determination of 17-ketosteroids in the daily urine was performed in nine cases of hyperemesis gravidarum and in four control cases, in the first trimester of pregnancy both before and after corticotrophin administration. The excretion of total 17-KS is similar in the two groups. Only in the hyperemesis group does the excretion of total 17-KS increase significantly after corticotrophin administration. The fractional determination reveals no difference between the two groups of patients with regard to the values of the fractions U (unidentified 17-KS), A (androsterone) and Rest (11-oxygenated 17-KS). The excretion of dehydroepiandrosterone is significantly higher in the hyperemesis group than in the control group. The excretion of androstanolone seems to be lower in the hyperemesis group than in the control group, but the difference is not statistically significant. The differences in the correlation between dehydroepiandrosterone and androstanolone in the two groups is significant. The high excretion of dehydroepiandrosterone and low excretion of androstanolone in cases of hyperemesis gravidarum is a sign of adrenal dysfunction.

THE SUBJECT FIELD OF INSTITUTIONAL EDUCATION: THE SENSE AND PROSPECTS OF DEVELOPMENT IN UKRAINE

2020 ◽  
pp. 25-38
Author(s):  
Irina Mordous
Keyword(s):  
Decisive Role ◽  
Subject Field ◽  
National Education ◽  
Progressive Development ◽  
Separate Area ◽  
Economic Transformations ◽  
The Difference ◽  
The Individual ◽  
Political Economic

The development of modern civilization attests to its decisive role in the progressive development of institutions. They identified the difference between Western civilization and the rest of the world. Confirmation of the institutional advantages of the West was its early industrialization. The genesis and formation of institutionalism in its ideological and conceptualmethodological orientation occurs as a process alternative to neoclassic in the context of world heterodoxia, which quickly spread in social science. Highlighting institutional education as a separate area of sociocultural activity is determined by the factor of differentiation of institutional theory as a whole. A feature of institutional education is its orientation toward the individual and his/her transformation into a personality. The content of institutional education is revealed through the analysis of the institution, which includes a set of established customs, traditions, ways of thinking, behavioral stereotypes of individuals and social groups. The dynamics of socio-political, economic transformations in Ukraine requires a review of the foundations of national education and determination of the prospects for its development in the 21st century in the context of institutionalism.

scholarly journals Possibility of Human Gender Recognition Using Raman Spectra of Teeth

Molecules ◽  
2021 ◽  
Vol 26 (13) ◽  
pp. 3983
Author(s):  
Ozren Gamulin ◽  
Marko Škrabić ◽  
Kristina Serec ◽  
Matej Par ◽  
Marija Baković ◽  
...  
Keyword(s):  
Raman Spectra ◽  
Principal Component ◽  
Support Vector ◽  
Gender Recognition ◽  
Proof Of Concept ◽  
Male And Female ◽  
Tooth Type ◽  
Tooth Apex ◽  
The Difference

Gender determination of the human remains can be very challenging, especially in the case of incomplete ones. Herein, we report a proof-of-concept experiment where the possibility of gender recognition using Raman spectroscopy of teeth is investigated. Raman spectra were recorded from male and female molars and premolars on two distinct sites, tooth apex and anatomical neck. Recorded spectra were sorted into suitable datasets and initially analyzed with principal component analysis, which showed a distinction between spectra of male and female teeth. Then, reduced datasets with scores of the first 20 principal components were formed and two classification algorithms, support vector machine and artificial neural networks, were applied to form classification models for gender recognition. The obtained results showed that gender recognition with Raman spectra of teeth is possible but strongly depends both on the tooth type and spectrum recording site. The difference in classification accuracy between different tooth types and recording sites are discussed in terms of the molecular structure difference caused by the influence of masticatory loading or gender-dependent life events.

scholarly journals Influence of Erythrocytes on Direct Potentiometric Determination of Sodium and Potassium

1983 ◽  
Vol 20 (2) ◽  
pp. 116-120 ◽  
Author(s):  
P Bijster ◽  
H L Vader ◽  
C L J Vink
Keyword(s):  
Whole Blood ◽  
Potassium Concentration ◽  
Reference Electrode ◽  
Sodium Concentration ◽  
General Phenomenon ◽  
Liquid Junction ◽  
Direct Potentiometry ◽  
The Difference ◽  
Sodium And Potassium

We have shown that the sodium concentration in whole blood measured by direct potentiometry is higher than in plasma. The ‘erythrocyte-effect’, already described by Siggaard Andersen, is most pronounced for instruments equipped with a reference electrode with an open static liquid junction and is thus a general phenomenon. Instruments with a modified liquid junction show less interference. The same phenomenon appears for the determination of the potassium concentration, although the difference between whole blood and plasma, when measured with instruments equipped with a modified liquid junction, can be neglected in practice.

Method for the simultaneous quantification of n-hexane metabolites: application to n-hexane metabolism determination

1996 ◽  
Vol 15 (6) ◽  
pp. 497-503 ◽  
Author(s):  
T. Soriano ◽  
M. Menéndez ◽  
P. Sanz ◽  
M. Repetto
Keyword(s):  
Similar Pattern ◽  
Analytical Procedure ◽  
Daily Basis ◽  
Practical Application ◽  
Simultaneous Quantification ◽  
Exposed Workers ◽  
Before And After ◽  
Time Requirements ◽  
The Difference

1 The described analytical procedure permits the simultaneous determination of the main n-hexane meta bolites in urine. 2-Hexanone, 2-hexanol, 2, 5-hexanediol and 2, 5-hexanedione, were chosen to dose the rats used in this study. All urine samples were collected and analysed on a daily basis, before and after acidic hydrolysis (pH 0.1) by GC/MS. 2-Hexanone, 2, 5-dimethylfurane, γ-valerolac tone and 2, 5-hexanedione were determined before hydro lysis ; 2-hexanol and 2, 5-hexanediol, after hydrolysis; and 5-hydroxy-2-hexanone and 4, 5-dihydroxy-2-hexanone were calculated by the difference between γ-valerolactone and 2, 5-hexanedione with and without hydrolysis, respectively. 2 A metabolic scheme was proposed reflecting the biotransformations undergone by the four compounds assayed. We consider 2, 5-dimethylfurane as a 'true metabolite' because the quantities detected were always greater before hydrolysis. 3 It has been reported that human and rat n-hexane metabolism follow a similar pattern. Therefore, as a practical application and without increasing either sample or time requirements, the simultaneous quantifi cation of the different metabolites and their excretion profile could provide better information about the metabolic situation of exposed workers than the determi nation of 2, 5-hexanedione alone. According to our experimental results, 4, 5-dihydroxy-2-hexanone itself would be a good toxicity indicator.

Determination of Resistance to Abrasive Wear. VIII. Influence of Softeners in Tests with the Akron-Croydon and Du Pont Machines

1949 ◽  
Vol 22 (1) ◽  
pp. 259-262
Author(s):  
J. F. Morley
Keyword(s):  
Unit Area ◽  
Published Data ◽  
The Road ◽  
Abrasive Surface ◽  
Abrasive Power ◽  
The Difference ◽  
On The Road ◽  
The Right ◽  
Abrasion Testing

Abstract These experiments indicate that softeners can influence abrasion resistance, as measured by laboratory machines, in some manner other than by altering the stress-strain properties of the rubber. One possible explanation is that the softener acts as a lubricant to the abrasive surface. Since this surface, in laboratory abrasion-testing machines, is relatively small, and comes repeatedly into contact with the rubber under test, it seems possible that it may become coated with a thin layer of softener that reduces its abrasive power. It would be interesting in this connection to try an abrasive machine in which a long continuous strip of abrasive material was used, no part of it being used more than once, so as to eliminate or minimize this lubricating effect. The fact that the effect of the softener is more pronounced on the du Pont than on the Akron-Croydon machine lends support to the lubrication hypothesis, because on the former machine the rate of wear per unit area of abrasive is much greater. Thus in the present tests the volume of rubber abraded per hr. per sq. cm. of abrasive surface ranges from 0.03 to 0.11 cc. on the du Pont machine and from 0.0035 to 0.0045 cc. on the Akron-Croydon machine. On the other hand, if the softener acts as a lubricant, it would be expected to reduce considerably the friction between the abrasive and the rubber and hence the energy used in dragging the rubber over the abrasive surface. The energy figures given in the right-hand columns of Tables 1 and 3, however, show that there is relatively little variation between the different rubbers. As a test of the lubrication hypothesis, it would be of interest to vary the conditions of test so that approximately the same amount of rubber per unit area of abrasive is abraded in a given time on both machines; this should show whether the phenomena observed under the present test conditions are due solely to the difference in rate of wear or to an inherent difference in the type of wear on the two machines. This could most conveniently be done by considerably reducing the load on the du Pont machine. In the original work on this machine the load was standardized at 8 pounds, but no figures are quoted to show how abrasion loss varies with the load. As an addition to the present investigation, it is proposed to examine the effect of this variation with special reference to rubbers containing various amounts and types of softener. Published data on the influence of softeners on the road wear of tire rubbers do not indicate anything like such large effects as are shown by the du Pont machine. This throws some doubt on the value of this machine for testing tire tread rubbers, a conclusion which is confirmed by information obtained from other workers.

On-the-Fly Substrate Eccentricity Recognition for Robotized Manufacturing Systems

2005 ◽  
Vol 127 (1) ◽  
pp. 206-216 ◽  
Author(s):  
Martin Hosek ◽  
Jan Prochazka
Keyword(s):  
Optical Sensors ◽  
Semiconductor Manufacturing ◽  
Manufacturing Systems ◽  
Robotic Manipulator ◽  
End Effector ◽  
Transfer Path ◽  
The Difference ◽  
Manufacturing Applications ◽  
Actual Location

This paper describes a method for on-the-fly determination of eccentricity of a circular substrate, such as a silicon wafer in semiconductor manufacturing applications, carried by a robotic manipulator, where eccentricity refers to the difference between the actual location of the center of the substrate and its desired position on the end-effector of the robotic manipulator. The method utilizes a pair of external optical sensors located along the substrate transfer path. When moving a substrate along the transfer path, the robotic manipulator captures the positions and velocities of the end-effector at which the edges of the substrate are detected by the sensors. These data along with the expected radius of the substrate and the coordinates of the sensors are used to determine the eccentricity of the substrate. This information can be used by the robotic manipulator to compensate for eccentricity of the substrate when performing a place operation, resulting in the substrate being placed centered regardless of the amount and direction of the initial eccentricity. The method can also be employed to detect a defect, such as breakage, of a circular substrate and report an error condition which can abort or otherwise adjust operation of the robotic manipulator.

Determination of Incompressible Flow Friction in Smooth Circular and Noncircular Passages: A Generalized Approach Including Validation of the Nearly Century Old Hydraulic Diameter Concept

1988 ◽  
Vol 110 (4) ◽  
pp. 431-440 ◽  
Author(s):  
N. T. Obot
Keyword(s):  
Reynolds Number ◽  
Friction Factor ◽  
Critical Reynolds Number ◽  
Pressure Coefficient ◽  
Hydraulic Diameter ◽  
Length Scale ◽  
The Difference ◽  
Friction Method ◽  
Reduced Data

It has been demonstrated conclusively that the widely observed differences in data for frictional pressure coefficient between circular and noncircular passages derive from the inseparably connected effects of transition and the choice of a length scale. A relatively simple approach, the critical friction method (CFM), has been developed and when applied to triangular, rectangular, and concentric annular passages, the reduced data lie with remarkable consistency on the circular tube relations. In accordance with the theory of dynamical similarity, it has also been shown that noncircular duct data can be reduced using the hydraulic diameter or any arbitrarily defined length scale. The proposed method is what is needed to reconcile such data with those for circular tubes. With the hydraulic diameter, the critical friction factor almost converges to a universal value for all passages and the correction is simply that required to account for the difference in critical Reynolds number. By contrast, with any other linear parameter, two corrections are needed to compensate for variations in critical friction factor and Reynolds number. Application of the method to roughened passages is discussed.

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