Search results for "value"

Changes in the value relevance of goodwill accounting following the adoption of IFRS 3

2014

Abstract This study examines the value relevance effects of changes in goodwill accounting in a European setting. International Financial Reporting Standard (IFRS) 3 replaced accounting rules that emphasized goodwill amortization over short useful lives which kept goodwill balances low. Goodwill accounting under IFRS 3 largely relies on manager fair value estimates of acquired business units. Using Swedish data, we show that goodwill amortizations were not value-relevant prior to the adoption of IFRS 3. However, impairments reported in addition to amortization were significantly related to stock returns during that period. In contrast, under the impairment-only regime prescribed by IFRS 3, …

Application of the Dang‐Van criterion for life determination under uniaxial random tension–compression with different mean values

2004

In this paper the experimental fatigue lives of specimens made of 10HNAP steel with the lives calculated with the Goodman and Gerber methods of cycle amplitude transformation and the Dang Van criterion for uniaxial loading are compared. Cycles were counted with the rain flow algorithm and damage was accumulated according to the Palmgren-Miner hypothesis. This paper includes comparison of the results for constant amplitude loading with a non-zero mean value and for random loading with zero or non-zero mean values. It has been shown that for 10HNAP steel the algorithm of fatigue life calculations using the Dang Van criterion gives satisfactory results.

The logarithmic transformation should be avoided for stabilising the variance of mould growth rate.

2007

Abstract Radial growth rate, μ (mm d − 1 ) was evaluated by plotting the radius of the colony, r (mm) versus time (d) for Alternaria alternata , Aspergillus flavus , Cladosporium cladosporioides , Mucor racemosus , Rhizopus oryzae and Trichoderma harzianum at different T and a w . For each of the 12 data sets, an analysis of variance of the raw growth rate data was performed. It was observed from the P -values that all square-root transformed values of μ were non-significant at the significance level α  = 0.05, whereas for untransformed values of μ , three of the 12 values were significant and for logarithmically transformed μ , nine of the 12 values were significant at the significance lev…

Investigating the level of significance of the coherence function in cardiovascular variability analysis

2002

Although the presence of significant coupling between cardiovascular variability series is usually verified according to the threshold value of 0.5 in the coherence function (CF), spectral estimator parameters should also be considered. In this study, the surrogate data technique was introduced to define the level of significance of the CF. The proposed method determined a frequency-dependent threshold over which the hypothesis of zero coherence was rejected. The weighted covariance method and the autoregressive method were used to estimate the CF on simulated series with different degrees of linear coupling and on real cardiovascular data. The threshold was dependent on the type and parame…

Application of solid-phase microextraction combined with derivatization to the determination of amphetamines by liquid chromatography

2004

This work evaluates the utility of solid-phase microextraction (SPME) in the analysis of amphetamines by liquid chromatography (LC) after chemical derivatization of the analytes. Two approaches have been tested and compared, SPME followed by on-fiber derivatization of the extracted amphetamines, and solution derivatization followed by SPME of the derivatives formed. Both methods have been applied to measure amphetamine (AP), methamphetamine (MA), and 3,4-methylenedioxymethamphetamine (MDMA), using the fluorogenic reagent 9-fluorenylmethyl chloroformate (FMOC) and carbowax-templated resin (CW-TR)-coated fibers. Data on the application of the proposed methods for the analysis of different kin…

A preliminary study on the stability of benzodiazepines in blood and plasma stored at 4 degrees C.

1997

An approach to determine the stability of benzodiazepines and some of their metabolites (n = 13) by means of a routinely applied gas chromatographic method using electron capture detection was made in this preliminary study. Validation data of the method are given. Spiked blood and plasma samples were stored at 4 degrees C and analysed at selected times up to 240 days. The concentrations of all analytes had decreased to at least 60% of the original levels at the end of the observation period. A clear pattern of breakdown could not be established. The data obtained suggest that results from long-term stored samples should be interpreted cautiously. Further investigations concerning the stabi…

Quantitative colorimetric analysis of some inorganic salts using digital photography

2011

An analytical imaging approach to the quantitation of dissolved chemical species absorbed in the visible spectral region is reported. The approach uses digital images of a series of standard solutions of the target substance and their processing with appropriate software to assign a numeric value to each standard in terms of color intensity. Such a value is directly proportional to the analyte concentration and allows the construction of a calibration graph. The results thus obtained are compared with those provided by the classical spectrophotometricmethod used to run calibration curves for colored substances. The chemical imaging technique is relative simple and affordable; in fact, it ca…

Have Day 3 Embryo Morphology a Predictive Value in Blastocyst Formation?

2000

Base Excess and Strong Ion Difference: Clinical Limitations Related to Inaccuracy

2004

A gradient elasticity theory for second-grade materials and higher order inertia

2012

Abstract Second-grade elastic materials featured by a free energy depending on the strain and the strain gradient, and a kinetic energy depending on the velocity and the velocity gradient, are addressed. An inertial energy balance principle and a virtual work principle for inertial actions are envisioned to enrich the set of traditional theoretical tools of thermodynamics and continuum mechanics. The state variables include the body momentum and the surface momentum, related to the velocity in a nonstandard way, as well as the concomitant mass-accelerations and inertial forces, which do intervene into the motion equations and into the force boundary conditions. The boundary traction is the …