bluuebunny/crossref_metadata_2025 huggingface dataset:
Characterisation of short-term extreme methane fluxes related to
non-turbulent mixing above an Arctic permafrost ecosystem
Authors: Schaller Carsten , Kittler Fanny , Foken Thomas , Göckede Mathias
Published: June 2018

Abstract. Methane (CH4) emissions from biogenic sources, such as Arctic permafrost wetlands, are associated with large uncertainties because of the high variability of fluxes in both space and time. This variability poses a challenge to monitoring CH4 fluxes with the eddy covariance (EC) technique, because this approach requires stationary signals from spatially homogeneous sources. Episodic outbursts of CH4 emissions, i.e. outgassing in the form of bubbles from oversaturated groundwater or surfacewater, are particularly challenging to quantify. Such events typically last for only a few minutes, which is much shorter than the common averaging interval for EC (30 minutes). The steady state assumption is jeopardized, which potentially leads to a non-negligible bias in the CH4 flux. We tested and evaluated a flux calculation method based on wavelet analysis, which, in contrast to regular EC data processing, does not require steady-state conditions and is allowed to obtain fluxes over averaging periods as short as 1 minute. We demonstrate that the occurrence of extreme CH4 flux events over the summer season followed a seasonal course with a maximum in early August, which is strongly correlated with the maximum soil temperature. Statistics on meteorological conditions before, during, and after the detected events revealed that it is atmospheric mixing that triggered such events rather than CH4 emission from the soil. By investigating individual events in more detail, we identified various mesoscale processes like gravity waves, low-level jets, weather fronts passing the site, and cold-air advection from a nearby mountain ridge as the dominating processes. Overall, our findings demonstrate that wavelet analysis is a powerful method for resolving highly variable flux events on the order of minutes. It is a reliable reference to evaluate the quality of EC fluxes under non-steady-state conditions.
Contribution of sea-ice albedo and insulation effects to Arctic amplification in the EC-Earth Pliocene simulation
Authors: Zheng Jianqiu , Zhang Qiong , Li Qiang , Zhang Qiang , Cai Ming
Published: June 2018

Abstract. In the present work, we simulate the Pliocene climate with EC-Earth climate model as an analogue for current warming climate induced by massive CO2 in the atmosphere. The simulated Pliocene climate shows a strong Arctic amplification featured by pronounced warming sea surface temperature (SST) over North Atlantic in particular over Greenland Sea and Baffin Bays, which is comparable with geological SST reconstructions from PRISM. To understand the underlying physical processes, the air-sea heat flux variation in response to Arctic sea-ice change is quantitatively assessed by a climate feedback and response analysis method (CFRAM) and an equilibrium feedback assessment (EFA)-like approach. Giving the facts that the maximum warming in SST occurs in summer while the maximum warming in surface air temperature happens during winter, our analyses show that dominant ice-albedo effect is the main reason for summer SST warming, a 1 % loss in sea-ice concentration could lead to an approximate 2 W m-2 increase in shortwave solar radiation into open sea surface. During winter month, the insulation effect induces enhanced turbulent heat flux out of sea surface due to sea-ice melting in previous summer months. This leads to more heat release from the ocean to atmosphere, thus explaining the stronger surface air temperature warming amplification in winter than in summer.
Automated snow avalanche release area delineation – validation of
existing algorithms and proposition of a new object-based approach
for large scale hazard indication mapping
Authors: Bühler Yves , von Rickenbach Daniel , Stoffel Andreas , Margreth Stefan , Stoffel Lukas , Christen Marc
Published: June 2018

Abstract. Snow avalanche hazard is threatening people and infrastructure in all alpine regions with seasonal or permanent snow cover around the globe. Coping with this hazard is a big challenge and during the past centuries, different strategies were developed. Today, in Switzerland, experienced avalanche engineers produce hazard maps with a very high reliability based on avalanche cadastre information, terrain analysis, climatological datasets and numerical modelling of the flow dynamics for selected avalanche tracks that might affect settlements. However, for regions outside the considered settlement areas such area-wide hazard maps are not available mainly because of the too high cost, in Switzerland and in most mountain regions around the world. Therefore, hazard indication maps, even though they are less reliable and less detailed, are often the only spatial planning tool available. To produce meaningful and cost-effective avalanche hazard indication maps over large regions (regional to national scale), automated release area delineation has to be combined with volume estimations and state-of-the-art numerical avalanche simulations. In this paper we validate existing potential release area (PRA) delineation algorithms, published in peer-reviewed journals, that are based on digital terrain models and their derivatives such as slope angle, aspect, roughness and curvature. For validation, we apply avalanche cadastre data from three different ski resorts in the vicinity of Davos, Switzerland, where experienced ski-patrol staff mapped most avalanches in detail since many years. After calculating the best fit input parameters for every tested algorithm, we compare their performance based on the reference datasets. Because all tested algorithms do not provide meaningful delineation between individual potential release areas (PRA), we propose a new algorithm based on object-based image analysis (OBIA). In combination with an automatic procedure to estimate the average release depth (d0), defining the avalanche release volume, this algorithm enables the numerical simulation of thousands of avalanches over large regions applying the well-established avalanche dynamics model RAMMS. We demonstrate this for the region of Davos for two hazard scenarios, frequent (10–30 years return period) and extreme (100–300 years return period). This approach opens the door for large scale avalanche hazard indication mapping in all regions where high quality and resolution digital terrain models and snow data are available.
How do changes along the risk chain affect flood risk?
Authors: Metin Ayse Duha , Dung Nguyen Viet , Schröter Kai , Guse Björn , Apel Heiko , Kreibich Heidi , Vorogushyn Sergiy , Merz Bruno
Published: June 2018

Abstract. Flood risk is impacted by a range of physical and socio-economic processes. Hence, the quantification of flood risk ideally considers the complete flood risk chain, from atmospheric processes through catchment and river system processes to damage mechanisms in the affected areas. Although it is generally accepted that a multitude of changes along the risk chain can occur and impact flood risk, there is a lack of knowledge how and to what extent changes in influencing factors propagate through the chain and finally affect flood risk. To fill this gap, we present a comprehensive sensitivity analysis which considers changes in all risk components, i.e. changes in climate, catchment, river system, land use, assets and vulnerability. The application of this framework to the mesoscale Mulde catchment in Germany shows that flood risk can vary dramatically as consequence of plausible change scenarios. It further reveals that components that have not received much attention, such as changes in dike systems or in vulnerability, may outweigh changes in often investigated components, such as climate. Although the specific results are conditional on the case study area and the selected assumptions, they emphasise the need for a broader consideration of potential drivers of change in a comprehensive way. Hence, our approach contributes to a better understanding of how the different risk components influences the overall flood risk.
Multiscale porosity estimates along the pro-and retrograde deformation path: an example from Alpine slates
Authors: Akker Ismay Vénice , Kaufmann Josef , Desbois Guillaume , Klaver Jop , Urai Janos L. , Berger Alfons , Herwegh Marco
Published: June 2018

Abstract. Estimating porosity of slates is of great interest for the recently rising industries dealing with the underground such as CO2 sequestration, nuclear waste disposal and shale gas but also for engineering purposes in terms of mechanical stability for underground or surface constructions. In this study, we aim understanding estimates of porosity of slates from the Infrahelvetic Flysch Units (IFU) in the Glarus Alps (eastern Switzerland) and their changes as function of varying metamorphic grade. Surface and sub-surface samples are collected along a temperature gradient from 200 to 320 °C and give therefore the opportunity to link pore types along the deformation path and to surface processes or indicate what artificially induced porosity is. A developed workflow consists of a combination of bulk rock measurements such as Helium pycnometry (He-pycnometry) and Mercury Intrusion Porosimetry (MIP) with image analysis. Image analysis is performed on high scale resolution with Scanning Electron Microscopy (SEM) on Broad Ion Beam (BIB) prepared cross sections (BIB-SEM). Different vein generations give evidence for porosity formation at depth. Towards peak metamorphic conditions (prograde path) porosity reduces to
How does the ice sheet surface mass balance relate to snowfall? Insights from a ground-based precipitation radar in East Antarctica
Authors: Souverijns Niels , Gossart Alexandra , Gorodetskaya Irina V. , Lhermitte Stef , Mangold Alexander , Laffineur Quentin , Delcloo Andy , van Lipzig Nicole P. M.
Published: June 2018

Abstract. Local surface mass balance (SMB) measurements are crucial for understanding
changes in the total mass of the Antarctic Ice Sheet, including its
contribution to sea level rise. Despite continuous attempts to decipher
mechanisms controlling the local and regional SMB, a clear understanding of
the separate components is still lacking, while snowfall measurements are
almost absent. In this study, the different terms of the SMB are quantified
at the Princess Elisabeth (PE) station in Dronning Maud Land, East
Antarctica. Furthermore, the relationship between snowfall and accumulation at
the surface is investigated. To achieve this, a unique collocated set of
ground-based and in situ remote sensing instrumentation (Micro Rain Radar,
ceilometer, automatic weather station, among others) was set up and operated for
a time period of 37 months. Snowfall originates mainly from moist and warm
air advected from lower latitudes associated with cyclone activity. However,
snowfall events are not always associated with accumulation. During 38 % of
the observed snowfall cases, the freshly fallen snow is ablated by the wind
during the course of the event. Generally, snow storms of longer duration and
larger spatial extent have a higher chance of resulting in accumulation on a local scale, while shorter events usually result in ablation (on average 17
and 12 h respectively). A large part of the accumulation at the station
takes place when preceding snowfall events were occurring in synoptic
upstream areas. This fresh snow is easily picked up and transported in
shallow drifting snow layers over tens of kilometres, even when wind speeds
are relatively low (< 7 ms−1). Ablation events are mainly related to
katabatic winds originating from the Antarctic plateau and the mountain
ranges in the south. These dry winds are able to remove snow and lead to a
decrease in the local SMB. This work highlights that the local SMB is
strongly influenced by synoptic upstream conditions.
Pre-induction supports for flexible learners: The Head Start Online MOOC pilot
Authors: Brunton James , Brown Mark , Costello Eamon , Farrell Orna
Published: June 2018

This practice report discusses the development of the Head Start Online MOOC. This initiative targeted flexible learners, defined as adults engaged in part-time or online distance learning, during the initial stages of the study life-cycle. Drawing on the literature, the experiences of major international Online and Distance Learning (ODL) providers, and a set of overarching design principles, the MOOC (Massive open online course) was developed with a suite of digital readiness tools at its heart. These tools were combined with other supporting materials in order to deliver a comprehensive pre-entry socialisation course. A small pilot of Head Start Online ran over five weeks with 150 people enrolled and 50 going on to receive a certificate of completion. The feedback received, albeit limited by the numbers of respondents, indicates that a course that strategically uses digital readiness tools can have a positive impact on new and prospective flexible learners.
ASPECTOS MACROSCÓPICOS DE VÉRTEBRAS DE SUÍNOS FRATURADAS DURANTE O PROCESSO DE ABATE
Authors: Alberton Geraldo Camilo , Moreira Larissa Maria , Belo Carlo Eduardo Penner , Donin Daiane Güllich , Dornbush Peterson Triches
Published: June 2018

As fraturas em vértebras lombossacrais acontecem com frequência durante o abate de suínos, sendo desencadeadas pela forte contração muscular que ocorre nesta região em consequência da insensibilização elétrica. O objetivo deste estudo foi descrever as características das fraturas de vértebras lombossacrais provocadas pelo processo de abate e verificar se existe diferença anatômica entre os animais com e sem fratura e entre linhagens genéticas comerciais com histórico de porcentual de fraturas diferentes. Em um abatedouro localizado no estado do Paraná foram coletadas 50 peças anatômicas contendo vértebras L6 até S2 de animais de duas linhagens genéticas distintas de suínos com frequências diferentes de animais fraturados ao abate (GAF – grupo alta fratura – n=32 – linhagem genética com 5% de fratura e GBF – grupo baixa fratura – n=18 – linhagem genética com 0,5% de fraturas), tanto de suínos normais (n=28) como de suínos fraturados (n=22). As peças foram dissecadas e submetidas à morfometria com paquímetro digital, tomando-se as medidas dos processos espinhoso, transverso e faceta articular; comprimento vertebral; espessura do corpo vertebral e o diâmetro do canal medular. As fraturas foram classificadas em transversa, oblíqua e cominutiva. O tipo de fratura predominante foi a cominutiva e a vértebra mais acometida foi a S2. Houve diferença anatômica entre os grupos GAF e GBF e entre os fraturados e não fraturados, sendo que os animais do GAF e os fraturados apresentaram vértebras maiores, mais longas e mais finas, o canal medular mais caloroso, os processos espinhosos maiores e a faceta articular menor. Conclui-se que suínos que fraturam no abate possuem vértebras lombossacrais anatomicamente mais propensas às fraturas.
Atividade ovicida e larvicida do extrato hidroalcoólico de Artemisia annua sobre Haemonchus contortus
Authors: Sprenger Lew Kan , Maurer Juliana Bello Baron , Baggio Selma Faria Zawadzki , De Magalhães Pedro Melillo , Molento Marcelo Beltrão
Published: June 2018

Haemonchus contortus é responsável por causar enorme prejuízo econômico na produção de pequenos ruminantes, retardando o crescimento e causando anemia em animais infectados. O objetivo deste trabalho foi determinar a eficácia in vitro do extrato hidroalcoólico de Artemisia annua frente a estágios de vida livre deste parasito. O fitoterápico foi produzido com 7 dias de percolação a 4ºC, sendo posteriormente liofilizado. Foram realizados o teste de eclodibilidade de ovos (TEO) e o teste de desenvolvimento larval (TDL), com concentrações crescentes (0,78 a 50 mg/mL) em seis repetições. Para analisar a composição química do fitoterápico, procedeu-se a marcha fitoquímica completa. O produto obtido a partir da A. annua apresentou eficácia de 93,22% (±1,87) no TEO, já no TDL a eficácia foi de 90,33% (±0,27), ambos na concentração de 50 mg/ml. Nas análises fitoquímicas, foram encontrados diversos compostos que podem ter contribuído com o efeito anti-helmíntico, tanto direta como indiretamente. Os dados da marcha fitoquímica, aliados aos resultados dose-dependentes obtidos nos testes in vitro evidenciam que o extrato produzido possui potencial para combater H. contortus. Novos estudos devem ser realizados buscando maximizar a eficácia deste extrato.
PREVALÊNCIA DE AFECÇÕES DA CAVIDADE ORAL DE CAVALOS DE TRAÇÃO DA REGIÃO METROPOLITANA DE CURITIBA – PARANÁ
Authors: Silva-Meirelles Jéssica Rodrigues , Castro Monalisa Lukascek , Guedes Rogério Luizari , Deconto Ivan , Ribeiro Max Gimenez , Dornbusch Peterson Triches
Published: June 2018

Afecções dentárias são as principais enfermidades da cavidade oral de equinos, podendo estar relacionadas à dieta e ao escore corporal. Objetivou-se neste estudo avaliar as desordens dentárias, escore corporal e o manejo alimentar que cavalos de tração da região metropolitana de Curitiba apresentam, e verificar se há correlação entre eles. Foram avaliados 64 equinos, através de exame clínico e avaliação odontológica. Destes, 52 apresentaram escore corporal adequado, 54 apresentaram apenas uma alteração dentária e 27 apresentaram duas ou mais, sendo a presença de caninos longos a alteração mais encontrada, observada em 20 cavalos. Pontas de esmalte, ganchos, rampas, presença do dente primeiro pré-molar, fraturas dentárias, cálculos dentários, degraus e ausência de dentes foram outras alterações encontradas. Os principais componentes da dieta desses cavalos de tração são: pasto, capim picado, farelo de trigo, milho e restos de comida. Através do Teste de Correlação de Spearman verificou-se ausência de significância estatística na correlação entre a dieta, as alterações dentárias e o escore corporal. Conclui-se com este estudo que os cavalos carroceiros da região metropolitana de Curitiba apresentam baixa prevalência de problemas dentários, os quais não são influenciados pela dieta e não acarretam em prejuízos ao seu escore corporal.
Comparação de vacas mestiças Holandês x Jersey com vacas puras quanto à eficiência produtiva e reprodutiva
Authors: Felippe Eduardo Werner , Gomes Ivan Pedro De Oliveira , Thaler Neto André
Published: June 2018

Os cruzamentos entre as raças Holandesa e Jersey têm sido empregados por um número crescente de produtores, porém existem lacunas no conhecimento, em especial sobre comparação entre animais mestiços e a raça Jersey. Neste sentido, o objetivo do trabalho foi comparar indicadores de desempenho reprodutivo e produtivo de vacas mestiças com puras Holandês e Jersey. O estudo foi desenvolvido em uma propriedade leiteira em Santa Catarina com aproximadamente 190 vacas mestiças e puras Holandês e Jersey. Entre 2010 e 2012 foram realizados exames ginecológicos quinzenais com auxílio da ultrassonografia, e durante o ano de 2012 foram coletados dados relacionados à dificuldade de parto, retenção de placenta, infecções uterinas e avaliadas a produção e composição do leite. Dados quantitativos foram submetidos à análise de variância e das variáveis binárias analisadas através de modelo linear generalizado. Vacas Jersey apresentaram menor prevalência de retenção de placenta e infecções uterinas em relação às puras Holandês, com valores intermediários para as mestiças (P<0,0001). Vacas com 50% ou mais de Jersey apresentaram melhor desempenho reprodutivo em relação às puras Holandês. Vacas Jersey apresentaram produções de leite inferiores às puras Holandês (18,6kg x 24,9kg, P < 0,0001), com maiores teores de gordura do leite, sendo que vacas mestiças com 50% ou mais de Holandês apresentaram produção de leite similar às puras, colocando o cruzamento entre Holandês e Jersey como uma opção de recurso genético, quando existem políticas de remuneração por sólidos do leite.
PRÁTICAS TRADICIONAIS DE CURA NA COMUNIDADE RURAL RIO VERDE EM GUARAQUEÇABA (PR).
Authors: Esteves Natália Dos Santos , Hoffmann-Horochovski Marisete , Hoffmann-Horochovski Marisete
Published: June 2018

O presente artigo resulta de um estudo em andamento sobre as práticas tradicionais de cura (rezas e benzimentos, garrafadas e unguentos) na comunidade rural Rio Verde, localizada em Guaraqueçaba, litoral norte do Paraná. Essas práticas, atreladas ao catolicismo popular, são transmitidas oralmente, de geração a geração e dizem muito sobre os modos de vida da comunidade. Todavia, correm o risco de desaparecer por diversas razões, entre as quais: falta de novos aprendizes; fortalecimento de outras crenças religiosas que não aprovam essas atividades; e universalização do acesso à saúde. Por isso, busca-se conhecer mais sobre essas práticas tradicionais de cura por meio da memória de benzedeira e curandeiros (as) da comunidade e das pessoas que as utilizam para cuidar de males do corpo e da alma. Defende-se que essas práticas representam modos de vida e estão associadas ao uso sustentável da biodiversidade, expressando formas de pertencimento territorial da população com o local.Palavras-chave: Práticas tradicionais de cura. Saúde. Território.
PRÁTICAS INTEGRATIVAS E COMPLEMENTARES EM SAÚDE: HIDROTERMALISMO COMO AMBIENTE E RECURSO DE ATUAÇÃO DO FISIOTERAPEUTA
Authors: Israel Vera Lúcia , Guimarães Ana Tereza Bittencourt , Pardo Maria Benedita Lima
Published: June 2018

O objetivo foi apresentar uma análise da atuação do fisioterapeuta em espaço aquático hidrotermal e sua relação com as práticas integrativas e complementares em saúde. O termalismo está contemplado na prática do fisioterapeuta pela hidroterapia, levando benefícios para saúde da população. Foram investigadas quatro instituições no sul e sudeste do Brasil que trabalham com termalismo. Após aprovação no comitê de ética foram aplicados 4 tipos de questionários a quatro grupos: fisioterapeutas (n=5), usuários (n=34), gestores (n=6), outros profissionais da saúde (n=11), envolvendo a atuação do fisioterapeuta no espaço termal e práticas integrativas e complementares em saúde. Os resultados indicam atuação do fisioterapeuta na reabilitação, e também na prevenção e promoção em saúde.
CONTEXTUALIZANDO PARA APRENDER: CONTRIBUIÇÃO DA HISTÓRIA DA MATEMÁTICA NO ENSINO FUNDAMENTAL
Authors: Bezerra de Oliveira Falconiere Leone , Moura Ciron De Oliveira
Published: June 2018

O presente texto aborda a experiência, provinda de um curso de extensão, do uso da História da Matemática em uma turma de 6ª ano de uma escola pública de Ensino Fundamental no interior do Rio Grande do Norte. A experiência foi fruto de conhecimentos pedagógicos adquiridos no curso de extensão, “Ensino de Matemática x História da Matemática” desenvolvido pela Universidade Potiguar. A ação prática foi dividida em seis encontros sistemáticos que organizasse uma melhor compreensão dos alunos sobre a matemática.  O uso da História da Matemática como suporte pedagógico ajuda a compreender a matemática como criação humana que auxilia na construção do sujeito ativo, reflexivos e críticos, assim como ajuda os sujeitos a se perceberem como parte de um todo maior dentro da sociedade, usamos como metodologia para a inserção da História da Matemática os Três Momentos Pedagógicos em sala de aula. Dessa forma, ampliar os horizontes, as possibilidades e as estratégias de ensino de matemática é uma função essencial dos professores do ensino fundamental e educadores matemáticos que durante muito tempo buscam humanizar a disciplina dentro do contexto atual da sociedade.
Expert Qualifications in Japan: The Role of Higher Education
Authors: Saito Kiyoko
Published: June 2018

The goal of this paper was to explore the directions for a Japanese Qualifications Framework (JQF) through the collationof Japanese Government expert viewpoints.This study used a qualitative case study design involving interviews with 15 Japanese government officials. It was foundthat Japan continues to haveproblems with academic degrees and licensing framework and system. Many Japanese government experts believed that Japan needed a qualifications framework and system that could function both domestically and internationally, however, Japan has an insufficient qualifications framework and system which has led to weak competitiveness for Japanese experts. To resolve these issues, a Japanese qualifications system needs (1) to have pathways toward higher skill levels from work-based experience to higher education and (2) to broaden pathways allowing for the transfer of Japanese domestic qualifications to international framework qualifications.It is concluded that to build these pathways, National Qualifications Framework is needed as a common language and a basic framework to make the qualifications more transparent and to align domestic and international qualification standards. The Japanese government should enter into a discussion about JQF seriously with stakeholders in education, industry, and government with the aim of improving higher education programs for experts to ensure domestic and international competitiveness.
A Systemic Review on Single-Port and Multiport Laparoscopic Hernioplasty
Authors: Prasad Bipin Thomas , Jacob Jolly
Published: June 2018

Herniorrhaphy or Hernioplasty is the surgical treatment for hernia. This surgical procedure is mainly done using local or general anesthesia with laparoscope or conventional incision. Laparoscopic hernioplasty is the best suited laparoscopic technique for almost all the abdominal hernias. This technique has gained its approval in recent treatment and is being widely used. Despite the fact that it is for the most part of safe operation, postoperative complications are found to be less. The recovery time after the surgery is found to be 1 to 2 weeks. Single port laparoscopy is the marginally invasive surgical process where the surgery takes place by a single entry point mainly the umbilicus. This single port technique leaves only a single scar. Multiport laparoscopic technique is the traditional technique where it uses many entry points for operation. Thus the single port laparoscopic technique consists of many advantages like faster recovery time, less blood loss, less post-operative pain etc. This study systematically reviewed the existing literatures for comparing the single site over the multiport hernia repair. The outcomes like hospital stay, operative time, complications and blood loss are reviewed. The remedial advantages in the general management of hernia are reviewed in detail. This review concludes that the single port laparoscopic hernioplasty is the most advantaged technique than the multiport.
Introduction of IFRS 16 and its expected impact on the financial position of companies listed on the Warsaw Stock Exchange
Authors: Iwanowicz Tomasz
Published: June 2018

The purpose of this paper is to answer the question about the expected changes in average EBITDA, financial leverage and total assets value that will take place after the introduction of IFRS 16, and wheth-
er these changes will be the same for all companies - and if not, to what extent they will be different. The research was based on the sample of 172 companies listed on the Warsaw Stock Exchange, however, only in the case of 23% of them, the consolidated financial statements contained all the relevant infor-
mation necessary to carry out the calculations. The calculations were based on 80 consolidated financial statements published for the years 2015-2016 prepared by 40 companies whose shares, at the time of conducting the research, were listed on the Warsaw Stock Exchange. The analysis used a division into companies from the following nine WIG indices: construction, chemistry, energy, IT, media, motoriza-
tion, real estate, fuels and food. The research allowed a determination of the expected changes in EBITDA, financial leverage and total assets value, and presented differences in these changes between companies from the above indices.
The impact of IFRS 16 on the financial position of selected companies from the WIG30 index
Authors: Krawczak Mateusz , Dyląg Renata
Published: June 2018

The main purpose of this article is to analyze the impact of changes in accounting for leases, defined in IFRS 16, on the financial situation of selected Polish entities listed on the Warsaw Stock Exchange. The following qualitative research methods were used to accomplish the goal: analysis of the literature of the subject and analysis of international reporting standards regarding accounting for leases. In the empirical part of the article, a simulation was carried out. It analyzed the impact of capitalization of operating lease on the selected parts of the balance sheet and changes in profitability of four entities listed on the Warsaw Stock Exchange. The results of empirical research indicate an increase in the value of assets and liabili- ties, a decline in the financial results, and an increase in profitability and debt ratios. The largest changes pertained to the equity and asset debt ratio, which confirms that the application of IFRS 16 will show corporate indebtedness, thus increasing investors' knowledge of the actual risk with which the company is burdened. The main value of this article is the originality of the pilot study carried out. To the best of the authors’ knowledge, these are the first practical measurements of the impact of capitalization of operating lease on the changes in profitability and indebtedness of the reporting entities.
Measurement and valuation of non-productive functions of forest in the accounting system – selected features
Authors: Sadowska Beata , Szczypa Piotr
Published: June 2018

Forest brought through human work that uses the natural forces of nature for the needs of society has become an inseparable part of the present and future of civilization. An important task of multifunctional forest management is to mitigate and avoid conflicts between the different functions of forests (produc-
tive and non-productive), and consideration of their complementary nature. The importance of nonproduction functions of forests is growing steadily, to the point that some academics and practitioners are trying to express them in money. They conclude that their value is several (or more) times higher than the value of the effects of production functions. The article aims to (1) present valuation methods for nonproductive forest functions that are practiced and can be used in forest management; (2) identify accounting tools that will support the measurement and valuation of non-production forest functions and provide information for decision-making processes for the management staff of the State Forests. For the purposes of this study the following hypothesis was made: Previous solutions in the field of measurement and valuation of non-production forest functions within the accounting system are insufficient as a source of information for stakeholders of the Polish Forests. On the basis of analysis of accounting literature and national and international regulations in the field of measurement and valuation in the accounting system, the method of induction and deduction, the authors' experience, and information gathered during interviews, the hypothesis has been verified.
Report on the 6th and 7th Seminars of the Accounting Science Committee of the Polish Academy of Sciences
Authors: Grzesiak Lena , Kabalski Przemysław
Published: June 2018

The study provides an account of two scientific events organized as part of the celebrations of the 70th anniversary of the Accounting Department at the University of Lodz. The first event was the 6th Seminar of the Accounting Science Committee of the Polish Academy of Sciences, Branch in Lodz, entitled "Ac-
countancy history", the second one - the 7th Seminar of the Accounting Science Committee of the Polish Academy of Sciences, Branch in Lodz, entitled "Behavioral aspects of accounting".
DETERMINATION OF INFLUENCE OF THE PARAMETERS CONNECTED WITH THE STABILIZATION OF THE POSITION ON THE 5-AXIS MANIPULATORS’ OPERATION ACCURACY
Authors: GASKA Adam , HARMATYS Wiktor , GRUZA Maciej , GASKA Piotr , SLADEK Jerzy
Published: June 2018

The 5-axis systems, especially those that use in their kinematic chain both prismatic joints and revolute kinematic pairs are gaining popularity in many scientific disciplines with manufacturing, metrology and robotics at the forefront. This is therefore important to undertake research aiming in identification of sources
of inaccuracies in their functioning and investigation on possibility of eliminating or compensating them.
A significant impact on 5-axis kinematic structures accuracy may be assigned to parameters associated with
the stabilization of the machine position and angular position, such as position stabilization time, position overshoot and drift of positioning accuracy. These parameters are well described in ISO 9283 standard related to performance criteria and test methods for industrial robots. The methodology presented in this standard is adapted for testing the impact of mentioned parameters for functioning of 5-axis kinematic structures other than industrial robots, which mainly include five-axis coordinate measuring systems and machine tools. A series
of experiments performed on five-axis coordinate measuring system is presented in this paper, their results are assessed in a quantitative manner and basing on them a general algorithm for assessing the significance
of impact of position stabilization parameters on functioning of the manipulator is proposed.
ENHANCING LASER STEP DIAGONAL MEASUREMENT BY MULTIPLE SENSORS FOR FAST MACHINE TOOL CALIBRATION
Authors: DAHLEM Philipp , MONTAVON Benjamin , PETEREK Martin , SCHMITT Robert H.
Published: June 2018

The volumetric performance of machine tools is limited by the remaining relative deviation between desired and real tool tip position. Being able to predict this deviation at any given functional point enables methods for compensation or counteraction and hence reduce errors in manufacturing and uncertainties for on-machine measurement tasks. Time-efficient identification and quanitification of different contributions to the resulting deviation play a key role in this strategy. The authors pursue the development of an optical sensor system for step diagonal measurement methods, which can be integrated into the working volume of the machine due to its compact size, enabling fast measurements of the axes’ motion error including roll, pitch and yaw and squareness errors without significantly interrupting the manufacturing process. The use of a frequency-modulating interferometer and photosensitive arrays in combination with a Gaussian laser beam allow for measurements at comparable accuracy, lower cost and smaller dimensions compared to state-of-the-art optical measuring appliances for offline machine tool calibration. For validation of the method a virtual machine setup and raytracing simulation is used which enables the investigation of systematic errors like sensor hardware misalignment.
COMPLEMENTING AND ENHANCING DEFINITIONS OF LINE PROFILE COMPOSITE TOLERANCE IMPOSED BY ISO GEOMETRICAL PRODUCT SPECIFICATION
Authors: YAN Yiqing , BOHN Martin
Published: June 2018

According to the ISO Geometrical Product Specifications (GPS), if two or more specifications of the same characteristic are to be indicated, they may be combined as a composite tolerance. Therefore there are no definition differences between the single separate tolerance indicators and their composite tolerance, which is different from the ASME standards. Hereby, the definitions of the combined tolerance which specifies
the additional location, orientation and form of tolerance zone are not explicitly defined in the current ISO.
It restricts the required definitions of tolerance specifications of a component which are often utilized in practice. However, the required definitions cannot be notated in the technical drawings by using the ISO semantics, because the ISO definitions are insufficient. It causes definition gaps and misinterpretations.
This paper focuses on developing the definitions of line profile composite tolerance and suggests a new approach for explicitly defined and function-oriented systematology of line profile composite tolerance. This research is based on the analysis of physical behaviour of geometric feature of a component on a theoretical level. Completed and enhanced definitions in an improved systematology for line profile composite tolerance is formulated which fills the definition gaps and eliminates the deficits in ISO GPS.
Vehicle routing problem with partly simultaneous pickup and delivery for the cluster of small and medium enterprises
Authors: He Pengfei , Li Jing
Published: June 2018

The transportation service for the cluster of small and medium enterprises (SMEs) is different with traditional vehicle routing problems. In the cluster of SMEs, parts of enterprises are pickup and delivery spots simultaneously. But some enterprises are partly pickup and delivery simultaneously. Traditional mathematics models and algorithms are not suitable to solve the vehicle routing problem partly simultaneous pickup and delivery (VRPPSD). In this paper, a mathematics operational model is proposed to analyze the transportation service of the cluster companies. A hybrid algorithm which is composed by tabu search, genetic algorithm and local search is used to optimize the operational model. The crossover and mutation contained by genetic algorithm is used to generate neighborhood solutions for tabu search. The data of a cluster of SMEs, investigating from Changzhou city, China, are employed to show the validity of our model. The results indicate that our model and hybrid algorithm is effective to solve VRPPSD. In this paper, the satisfied solutions of VRPPSD are found by hybrid algorithm. At the same time, the results also show that carriers with optimal routs can service customers with more profits (increasing 5.6%). The potential saving of transport cost will increase profits of carriers in SMEs.
Resource-saving technologies of railway transportation of grain freights for export
Authors: Kozachenko Dmitrii , Vernigora Roman , Kuznetsov Valeriy , Lohvinova Nataliia , Rustamov Rustam , Papahov Aleksandr
Published: June 2018

The research objective is to increase the efficiency of export railway transportation of grain freights in Ukraine by the introduction of consignor routing, a concentration of loading of grain on junction elevators and the organization of the movement of grain routes according to the schedule. According to the researchers in USA and EU, one of the effective directions for decreasing the expenses in a logistic chain of grain delivery to ports is consignor routing of railway transportation. Consignor routing of transportations of grain freights provides a concentration of their loading at junctions. The choice of junctions is proposed to be carried out on the basis of methods of the cluster analysis. For formation of regions for a concentration of grain loading the theory of sets and multicriteria optimization are used. As a result, on the basis of the modified simplex method are chosen 24 regions of possible concentration of grain loading that cover 70 stations on Ukrainian railways providing 7,5 million t consignor routing for grain in a year with minimal additional expenses. The assessment of the efficiency of railway transportation routing of grain freights is calculated with use of the developed simulation model. Researches showed that application of consignor routing allows to reduce a turn-round cycle for grain wagon in a logistic chain of deliveries up to 27%, and application of the schedule for consignor routes allows to reduce a turn-round cycle up to 62%, in comparison with transportation by car loading. Thus, as showed the calculations executed for one of the directions of grain transportation for export, the necessary operation park of grain-carrier wagons is reduced twice, thereby allowing to cut logistic expenses on a delivery of the Ukrainian grain through seaports to the world markets.
Decision making scenarios in military transport processes
Authors: Milewski Radosław , Smal Tomasz
Published: June 2018

The dynamics of change in the contemporary world affect all areas including cross-border material flows. On the one hand, globalization has disseminated thought models and patterns of behavior based on decision patterns, thus bringing logistics to the "templates" of efficient logistics. On the other hand, has imposed and forced the need for continuous changes in the optimization of decision-making processes that are adequate to increasingly complex challenges. The main purpose of this article is to introduce the reader to decision making scenarios taken in military transport processes with particular emphasis to logistics and transport costs. This article is an attempt as well at evaluating decision scenarios in transport processes, determined mainly by the cost criterion. The whole of the considerations relates to the security of transports carried out for the purpose of military operations, that is to say, military security, understood as a safe and reliable implementation of a military operation, which must be preceded by the movement of troops into theater operations. The publication uses the experience of "lessons learned", resulting from the actions of Polish military contingents abroad. The conducted studies and analyzes show that it is possible to model transport taking into consideration the cost of specific cargo mass to areas of peacekeeping operations using services provided by carriers operating on the transport market. This kind of approach will lead in the future to changes in the logistics system without the need to spend a great deal on the purchase or hire of transport resources needed to carry out the transport function at the strategic level. As it was proved, logistics processes that take place in an international system require interpersonal cooperation and consequently appropriate relations and a high level of coordination, which change should be determined by the extent of responsibility.
Postpartum Anxiety and Intrapsychic Vulnerability Reflected by Early Maladaptive Schemas
Authors: Molnár Judit , Kósa Karolina , Fekete Zita , Münnich Ákos
Published: June 2018

The prevalence of postpartum anxiety is high and its negative consequences are significant. Most research studies have aimed at exploring the demographic and psychosocial risk factors while neglecting factors of intrapsychic vulnerability. The aim of our study is to examine postpartum anxiety from this aspect, that is, uncovering the early relational experiences of mothers, specifically regarding their early maladaptive schemas. Methods: 125 women participated in online data collection in the first year after giving birth. Maternal anxiety was measured with the postpartum version of STAI-S, while early maladaptive schemas were assessed with the Schema Questionnaire. Results: In terms of demographics, most of the mothers in our sample had middle-class characteristics, but 21.6% had clinical, and 34.4% had subclinical levels of anxiety. Our results confirmed a significant, direct effect of maladaptive schemas on postpartum anxiety in case of 13 of the 15 measured schemas. Discussion: This study draws attention to the intrapsychic vulnerability of mothers as a highly neglected etiological aspect of postpartum anxiety. Further research of intrapsychic and, especially, attachment-related vulnerability should be carried out to identify at-risk women and treat postpartum anxiety more adequately. Limitations: The sample consisted of highly educated, married women with planned children, so the results are not representative for mothers in general.
Grandparenting : Created by Evolution Revised by History: Still in Use Today
Authors: Bóné Veronika
Published: June 2018

The ageing of Western societies and its consequences have been long focused on by extended research. Taking care of the elderly is a heavy burden for the healthcare system, the social care system and for the families, and according to statistics and projections, more and more elderly people must be supported by less and less active employees. Our study approaches the issue of ageing from another perspective: what kind of advantages are provided by the presence of the elderly for the society, what kind of positive effects do they exert through their grandparent role on the families and the society they live in. A simultaneous trend, along with ageing, is the increasing postponement in childbearing and the decreasing fertility. By analysing the former studies and works we investigate whether more and more people are experiencing grandparenthood because of their lengthening lifespan enabling them to provide help and support for the family rearing children, or grandparenthood sets in in the life of the elderly in an age when they are physically and mentally limited. In the history of humanity the development of grandparenting was an important step in the spreading of the species by increasing the chances of survival. And though the natural environment has changed significantly, we are convinced that grandparenting can provide an answer for the challenges of the present era.
A ambivalência do simbolismo da serpente em Nm 21,4-9: uma análise na ótica dos conflitos (The ambivalence of the serpent’s symbolism in Numbers 21,4-9: an analysis through the conflicts’ approach). DOI: 10.5752/P.2175-5841.2012v10n25p176
Authors: Artuso Vicente , Catenassi Fabrizio Zandonadi
Published: June 2018

A perícope das serpentes no deserto destaca-se do conjunto de escritos que recorrem ao simbolismo da serpente, ao utilizar esse elemento potencialmente enganoso para a fé de Israel, ambivalente. Diante disso, o objetivo deste trabalho foi compreender o simbolismo da serpente em Nm 21,4-9, a partir de uma análise do texto e da possível influência por parte dos egípcios e povos do Antigo Oriente Próximo. A análise narrativa destacou o texto como um enredo de conflito-solução no drama vivido pelo povo. Na ótica do conflito, foram levados em conta os aspectos antropológicos e culturais do simbolismo da serpente e seu alcance teológico. A interpretação favoreceu a compreensão da dimensão pedagógica de Deus diante da necessidade de conversão do povo que estava na etapa final da caminhada do deserto, prestes a entrar na terra de Canaã. Dentro da economia da revelação, o autor dá um novo significado à serpente levantada na haste. No início do relato, fora instrumento de castigo expresso na mordedura que causou muitas mortes; no fim, torna-se sinal de salvação.  Assim, mediante o sinal, o mesmo Deus que castiga é o que está sempre pronto a oferecer uma nova chance àquele que volta seus olhos para Ele.Palavras-chave: Exegese. Números. Símbolo. Serpente. Conflitos.AbstractThe pericope of the wilderness’ snakes is highlighted in the set of writings using the symbol of the serpent, for this symbol is potentially doubtful to the faith of Israel, ambivalent. Therefore, this paper aims to comprehend the symbolism of the serpent in Numbers 21,4-9, through a text analysis and a study of the possible influence of Egyptians and the nations from Ancient Near Eastern. The narrative analysis highlighted the text as a plot of conflict-solution in the drama lived by the people. In that conflict approach, it was considered the anthropological and cultural features of the serpent symbolism and its theological range. The interpretation favored the comprehension of the pedagogic dimension of God before the necessity of people’s conversion, once they were in the final stage of the wilderness’ pilgrimage, being about to enter at the land of Canaan. In line with the economy of revelation, the author gives a new meaning to the serpent raised in the rod. In the beginning of the report, it was an instrument of punishment expressed in the bite that caused a lot of deaths; at the end, it becomes a sign of salvation. Thus, through this signal, the same God who punishes is the One who is always ready to offer a new chance to those whose eyes turn upon Him.Keywords: Exegesis. Numbers. Symbol. Serpent. Conflicts.