cometadata/datacite-rtg-text-other-reclassification-records huggingface dataset:
What Is Ethically Demanded? K. E. Løgstrup's Philosophy of Moral Life
Creators: name: Fink, Hans
Publisher: name: University of Notre Dame
Year: 2023

description: This collection of essays by leading international philosophers considers central themes in the ethics of Danish philosopher Knud Ejler Løgstrup (1905-1981). Løgstrup was a Lutheran theologian much influenced by phenomenology and by strong currents in Danish culture, to which he himself made important contributions. The essays in What Is Ethically Demanded? K. E. Løgstrup’s Philosophy of Moral Life are divided into four sections. The first section deals predominantly with Løgstrup’s relation to Kant and, through Kant, the system of morality in general. The second section focuses on how Løgstrup stands in connection with Kierkegaard, Heidegger, and Levinas. The third section considers issues in the development of Løgstrup’s ethics and how it relates to other aspects of his thought. The final section covers certain central themes in Løgstrup’s position, particularly his claims about trust and the unfulfillability of the ethical demand. The volume includes a previously untranslated early essay by Løgstrup, “The Anthropology of Kant’s Ethics,” which defines some of his basic ethical ideas in opposition to Kant’s. The book will appeal to philosophers and theologians with an interest in ethics and the history of philosophy.

Contributors: K. E. Løgstrup, Svend Andersen, David Bugge, Svein Aage Christoffersen, Stephen Darwall, Peter Dews, Paul Faulkner, Hans Fink, Arne Grøn, Alasdair MacIntyre, Wayne Martin, Kees van Kooten Niekerk, George Pattison, Robert Stern, and Patrick Stokes.
Granulation in K-type Dwarf Stars. II. Hydrodynamic simulations and 3D spectrum synthesis
Creators: name: Ramirez, I.
name: Prieto, C. Allende
name: Koesterke, L.
name: Lambert, D. L.
name: Asplund, M.
Publisher: name: arXiv
Year: 2009
Subjects: subject: Solar and Stellar Astrophysics (astro-ph.SR)
subject: FOS: Physical sciences

description: We construct a 3D radiative-hydrodynamic model atmosphere of parameters Teff = 4820 K, log g = 4.5, and solar chemical composition. The theoretical line profiles computed with this model are asymmetric, with their bisectors having a characteristic C-shape and their core wavelengths shifted with respect to their laboratory values. The line bisectors span from about 10 to 250 m/s, depending on line strength, with the stronger features showing larger span. The corresponding core wavelength shifts range from about -200 m/s for the weak Fe I lines to almost +100 m/s in the strong Fe I features. Based on observational results for the Sun, we argue that there should be no core wavelength shift for Fe I lines of EW > 100 mA. The cores of the strongest lines show contributions from the uncertain top layers of the model, where non-LTE effects and the presence of the chromosphere, which are important in real stars, are not accounted for. The comparison of model predictions to observed Fe I line bisectors and core wavelength shifts for a reference star, HIP86400, shows excellent agreement, with the exception of the core wavelength shifts of the strongest features, for which we suspect inaccurate theoretical values. Since this limitation does not affect the predicted line equivalent widths significantly, we consider our 3D model validated for photospheric abundance work.
description: A&A, in press
Additional file 1 of A prediction model for predicting the risk of acute respiratory distress syndrome in sepsis patients: a retrospective cohort study
Creators: name: Xu, Chi
name: Zheng, Lei
name: Jiang, Yicheng
name: Jin, Li
Publisher: name: figshare
Year: 2023
Subjects: Medicine
Biological Sciences not elsewhere classified
Mathematical Sciences not elsewhere classified
Marine Biology
Science Policy
Hematology

description: Additional file 1: Table S1. The difference analysis between the training set and testing set
Optimization of Culture Conditions for Production of B-Galactosidase by Bacillus Megaterium NM56 Isolated from Raw Milk
Creators: name: Zeinat Kamel
name: Magdy, Nawal
name: Farahat, Mohamed G.
Publisher: name: figshare
Year: 2021
Subjects: subject: Microbiology
subject: FOS: Biological sciences

description: β-galactosidase (E.C.3.2.1.23) has been widely used in dairy and pharmaceutical industries. In this study, Bacillus megaterium NM56 showing maximum production of β-galactosidase was isolated from raw milk. Effects of various culture conditions, namely, incubation period, temperature, pH, carbon source and nitrogen source were investigated. Results revealed that the highest level of β-galactosidase was produced after 48 h of incubation. Optimal temperature and pH for production was observed at 40°C and 7.5, respectively. Galactose, lactose, tryptone and yeast extract were the best carbon and nitrogen sources for enzyme production. Permeabilization efficiency of different solvents was assessed and results indicated that iso-propanol was the most potent permeabilizing agent.
title: Hazardous Materials Highlights: 2007 Commodity Flow Survey
Creators: name: Duych, Ronald
name: Ford, Chester
name: Sanjani, Hossain
name: Bureau of Transportation Statistics
Publisher: name: Bureau of Transportation Statistics
publisherIdentifier: https://ror.org/05xfdey77
publisherIdentifierScheme: ROR
Year: 2011
Subjects: classificationCode: https://trt.trb.org/term/88133
subject: Commodity flow
classificationCode: https://trt.trb.org/term/95300
subject: Hazardous materials
classificationCode: https://trt.trb.org/term/97484
subject: Tables (Data)
classificationCode: https://trt.trb.org/term/87968
subject: Freight transportation
classificationCode: https://trt.trb.org/term/88132
subject: Commodities
classificationCode: https://trt.trb.org/term/88113
subject: Freight traffic
classificationCode: https://trt.trb.org/term/88121
subject: Freight traffic measurement
classificationCode: https://trt.trb.org/term/96717
subject: Statistics
subject: FOS: Mathematics

description: BTS special report;6p. in various pagings
description: Hazardous materials movement through the Nation's transportation network in 2007 remained relatively unchanged from 2002 measures, according to data from the 2007 Commodity Flow Survey (CFS), released in 2010. The estimated 2.2 billion tons of hazardous materials carried by all modes of transportation is about the same as the estimated tonnage from the prior CFS in 2002. However, the value of those shipments more than doubled, from $660 billion to $1,448 billion, driven primarily by the increase in the price of refined petroleum products and other basic commodities. Slightly more than half (54 percent) of hazardous material tonnage is moved via trucks over the Nation's highways. Pipeline is the next most used carrier of hazardous materials, handling 28 percent of the tonnage, while the other modes each accounted for 7 percent or less of total hazardous material tonnage.
Statistical properties of multistep enzyme-mediated reactions
Creators: name: de Ronde, Wiet H.
name: Daniels, Bryan C.
name: Mugler, Andrew
name: Sinitsyn, Nikolai A.
name: Nemenman, Ilya
Publisher: name: arXiv
Year: 2008
Subjects: subject: Quantitative Methods (q-bio.QM)
subject: Molecular Networks (q-bio.MN)
subject: FOS: Biological sciences

description: Enzyme-mediated reactions may proceed through multiple intermediate conformational states before creating a final product molecule, and one often wishes to identify such intermediate structures from observations of the product creation. In this paper, we address this problem by solving the chemical master equations for various enzymatic reactions. We devise a perturbation theory analogous to that used in quantum mechanics that allows us to determine the first () and the second (variance) cumulants of the distribution of created product molecules as a function of the substrate concentration and the kinetic rates of the intermediate processes. The mean product flux V=d/dt (or "dose-response" curve) and the Fano factor F=variance/ are both realistically measurable quantities, and while the mean flux can often appear the same for different reaction types, the Fano factor can be quite different. This suggests both qualitative and quantitative ways to discriminate between different reaction schemes, and we explore this possibility in the context of four sample multistep enzymatic reactions. We argue that measuring both the mean flux and the Fano factor can not only discriminate between reaction types, but can also provide some detailed information about the internal, unobserved kinetic rates, and this can be done without measuring single-molecule transition events.
description: 8 pages, 3 figures
Learning IoT Course Using Web Platform Technology
Creators: name: Tutkyshbayeva, Shyryn
name: Zakirova, Alma
Publisher: name: Embedded Selforganising Systems
Year: 2023

description: The IoT market of Kazakhstan is, to some extent, the heir to technological solutions that have been actively developing in the republic for more than a decade. Improvements in devices allow them to hear, see, think, and sometimes act. Today, with the development of this technology, special courses in this area have begun to be introduced. Thus, the traditional model of university education is changing. The article pre- sents the technology for organizing project-based learning IoT course on the basis of the Faculty of Information Technology. L.N. Gumilyov at the Eurasian National University. Based on the analysis of scientific, methodo-logical and regulatory articles, a structural model for organizing IoT course training through web technologies. In the course of studying the IoT course from various educational platforms, students encountered various problems and found solutions to them. As a result, we have created an educational platform for learning IoT. In the educational platform, the participants learned to apply theoretical knowledge to solve real problems in practice and gained an unforgettable team experience.
description: Embedded Selforganising Systems, Vol. 10 No. 7 (2023): Special Issue - Proceedings of ISCSET 2023
Bioactive compounds and functional potential of Uapaca kirkiana.
Creators: name: Chawafambira, A.
name: M. M., Sedibe
name: A., Mpofu,
name: M. C., Achilonu
Publisher: name: Mangosuthu University of Technology (MUT)
Year: 2021
Subjects: subject: 119999 Medical and Health Sciences not elsewhere classified
subject: FOS: Other medical sciences
subject: 70199 Agriculture, Land and Farm Management not elsewhere classified
subject: FOS: Other agricultural sciences

description: Consumption of Uapaca kirkiana indigenous fruit by the local populace is growing in popularity because of the acclaimed health and functional benefits...
Oecusse's Special Economic Zone and Local Governance
Creators: name: Yoder, Laura Meitzner
Publisher: name: Canberra, ACT : Coral Bell School of Asia Pacific Affairs, College of Asia and the Pacific, The Australian National University
Year: 2016

description: This In Brief provides an update on the initiative’s progress and examines how ZEESM is affecting local governance as of December 2015. Data for this paper were gathered in Oecusse, November–December 2015, via attendance at public events, interviews and document review.
Municipal Competition for Inhabitants under Population Decrease.  Zusammenfassung: Kommunale Konkurrenz um Einwohner bei Bevölkerungsrückgang
Creators: name: Friedrich, Peter
Publisher: name: MATTIMAR OÜ
Year: 2014
Subjects: inhabitant competition; regional competition; business promotion; Estonian population development; regulation of inhabitant competition

description: The shrinking population during the break-down, adaptation and recovery phase in Estonian social and political development enforces municipal competition among the municipalities. Competition for inhabitants is embedded in regional competition showing horizontal and vertical competition relations. Inhabitants’ competition prevails indirectly through municipal business promotion competition and directly through competition for inhabitants. The competition shows three phases. A phase concerns zoning and long-term planning; a second one refers to negotiations with settlement firms and short-term actions to attract inhabitants followed by a phase of revisions of zoning and measures. The oligopolistic industrial zoning model of business promotion policy points to the consequences of horizontal municipal competition also on population. Vertical influences on business promotion policy demonstrate a game-theoretic example of intergovernmental intervention from higher government on zoning. The negotiation phase in business promotion policy is modelled by a bilateral monopoly model between a municipality and a settlement firm. Horizontal regional competition highlights the implications on inhabitants’ competition. An oligopoly model of direct inhabitant competition concerns the zoning in particular for housing. Furthermore, a model of public enterprise service and fee formation and of horizontal public firm competition shows inhabitants’ competition in the second phase. Forms of inhabitant competition concerning suburbanisation and using public debt, revenues such as taxes, fees and expenditures are mentioned. Finally, follows a discussion of possible instruments to regulate inhabitant competition.
description: Estonian Discussions on Economic Policy, Vol 22, No 2 (2014)
Changes in the level of free nucleotides of vaccinia infected chorioallantoic membrane of the chick embryo in vivo
Creators: name: Wylie, Vivian
Publisher: name: University of British Columbia
Year: 2011

description: The ribonucleotides in the chorioallantoic membrane of 12-day-old chick embryos have been isolated by ion-exchange chromatography and characterized by their spectrophotometric and paper chromatographic properties. The following nucleotides were identified: adenosine-5' phosphate (AMP), uridine-5' phosphate (UMP), cytidine-5' phosphate (CMP), uridine-5' diphosphate galactose (UDPGal), uridine-5' diphosphate N-acetyl hexosamine (UDPNAHexosamine), guanosine-5' phosphate (GMP), cytidine-5' diphosphate (CDP), uridine-5' diphosphate (UDP), adenosine-51 diphosphate (ADP), guanosine-5' diphosphate (GDP), cytidine-5' triphosphate (CTP), uridine-5' triphosphate (DTP), adenosine-5' triphosphate (ATP), and guanosine-5' triphosphate (GTP). Quantitative determinations of these nucleotides were made on the basis of their ultraviolet absorption at 260 mμ. Similarly, concentrations of these nucleotides were estimated in 12-day-old chorioallantoic membranes after infection with vaccinia virus. Larger amounts of ribonucleoside-5' phosphates were present in the infected tissue at 4 and 12 hours after infection. The amounts of ribonucleoside-5' triphosphates were decreased. In tissues where, it is believed, synchronous infection occurred, the amounts of ribonucleoside-5' diphosphates and triphosphates were markedly lower than in controls after 12 hours of infection. Infection in the presence of tritium₌labelled thymidine showed that the amount of labelled thymidine-5' mono-, di-, and triphosphates had increased after 4 hours and that the amounts of these nucleotides subsequently decreased.
Formation, Dynamical Evolution, and Habitability of Planets in Binary Star Systems
Creators: name: Haghighipour, Nader
Publisher: name: arXiv
Year: 2009
Subjects: subject: Earth and Planetary Astrophysics (astro-ph.EP)
subject: FOS: Physical sciences

description: A survey of currently known planet-hosting stars indicates that approximately 25% of extrasolar planetary systems are within dual-star environments. Several of these systems contain stellar companions on moderately close orbits, implying that studies of the formation and dynamical evolution of giant and terrestrial planets, in and around binary star systems have now found realistic grounds. With the recent launch of the space telescope CoRoT, and the launch of NASA's Kepler satellite in 2009, the number of such dynamically complex systems will soon increase and many more of their diverse and interesting dynamical characteristics will soon be discovered. It is therefore, both timely and necessary, to obtain a deep understanding of the history and current status of research on planets in binary star systems. This chapter will serve this purpose by reviewing the models of the formation of giant and terrestrial planets in dual-star environments, and by presenting results of the studies of their dynamical evolution and habitability, as well as the mechanisms of delivery of water and other volatiles to their terrestrial-class objects. In this chapter, the reader is presented with a comprehensive, yet relatively less technical approach to the study of planets in and around binary stars, and with discussions on the differences between dynamical characteristics of these systems and planetary systems around single stars.
description: 36 pages, 28 figures, very similar to chapter 9 of the book Exoplanets: Detection, Formation, Properties, Habitability. Editor: John Mason (Springer, 2008)
Phylogenomic analyses resolve relationships among garter snakes (Thamnophis: Natricinae: Colubridae) and elucidate biogeographic history and morphological evolution
Creators: name: Hallas, Joshua
name: Parchman, Thomas
name: Feldman, Chris
Publisher: name: Zenodo
Year: 2023
Subjects: aquatic specialization
morphological convergence
North America
vicariance

description: Garter snakes (Thamnophis) are a successful group of natricines endemic to North America. They have become important natural models for ecological and evolutionary research, yet prior efforts to resolve phylogenetic relationships have resulted in conflicting topologies and weak support for certain relationships. Here, we use phylogenomic data generated with a reduced representation double-digest RADseq approach to reassess the evolutionary relationships across Thamnophis. We then use the resulting phylogeny to better understand how biogeography and feeding ecology have influenced lineage diversification and morphological evolution. We recovered highly congruent and strongly supported topologies from maximum likelihood and Bayesian inference analyses, but some discordance with a multispecies coalescent approach. All phylogenomic estimates split Thamnophis into two clades largely defined by northern and southern North American species. Divergence time estimates and biogeographic analyses indicate a mid-Miocene origin of Thamnophis in Mexico. In addition, historical vicariant events thought to explain biogeographic patterns in other lineages (e.g., Isthmus of Tehuantepec, Rocky Mountain Range, and Trans-Mexican Volcanic Belt) appear to have influenced patterns of diversification in Thamnophis as well. Analyses of morphological traits associated with feeding ecology showed degrees of phylogenetic signal, and ancestral state reconstruction suggested some association between head morphology and diet composition. Our new estimate of Thamnophis phylogeny yields an improved understanding of the biogeographic history and morphological evolution of garter snakes, and provides a robust framework for future research on these snakes.
description: Thamnophis_fastqs
Directory containing .fastq files for all Thamnophis and outgourp individuals analyzed in the paper. This directory has been compressed as a tar archive. To uncompress from the command line:$ tar -zxvf Thamnophis_fastqs.tar.gz specimen_information This text file contains information on each specimen analyzed with ddRAD data. This file contains identification numbers for voucher specimens and their corresponding barcode identification. ddRAD_subsample_loci_beast_script R script modified from Villaverdea et al., 2021 to randomly subsample ddRAD loci Funding provided by: National Science Foundation
Crossref Funder Registry ID: http://dx.doi.org/10.13039/100000001
Award Number: IOS-1355221
FPGA Based Sinusoidal Pulse Width Modulated Waveform Generation for Solar (PV) Rural Home Power Inverter
Creators: name: Singh, S. N.
name: Singh, A. K.
Publisher: name: arXiv
Year: 2010
Subjects: subject: Other Computer Science (cs.OH)
subject: FOS: Computer and information sciences

description: With the increasing concern about global environmental protection and energy demand due to rapid growth of population in developing countries and the diminishing trend of resources of conventional grid supply, the need to produce freely available pollution free natural energy such as solar/wind energy has been drawing increasing interest in every corner of the world. In an effort to utilize these energies effectively through Power converter, a great deal of research is being carried out by different researchers / scientist and engineers at different places in the world to meet the increasing demand of load. The study presents methodology to integrate solar (PV) energy (which is freely available in every corner of the world) with grid source and supplement the existing grid power in rural houses during its cut off or restricted supply period. In order to get consistency in supply a DG is also added as a standby source in the proposed integration of network. The software using novel Direct PWM modulation strategy and its soft control features extend the flexibility to control converter (inverter) parameters like voltage, frequency, number of samples of PWM pulses constituting sine-wave without changing any hardware configuration in the circuit. The system simulation of PWM Pulse generation has been done on a XILINX based FPGA Spartan 3E board using VHDL code. The test on simulation of PWM generation program after synthesis and compilation were recorded and verified on a prototype sample.
description: Journal of Telecommunications,Volume 1, Issue 1, pp72-79, February 2010
Atlanteuptychia Freitas, Barbosa & Mielke 2013
Creators: name: Espeland, Marianne
name: Nakahara, Shinichi
name: Zacca, Thamara
name: Barbosa, Eduardo P.
name: Huertas, Blanca
name: Marín, Mario A.
name: Lamas, Gerardo
name: Benmesbah, Mohamed
name: Brévignon, Christian
name: Casagrande, Mirna M.
name: Fåhraeus, Christer
name: Grishin, Nick
name: Kawahara, Akito Y.
name: Mielke, Olaf H. H.
name: Miller, Jacqueline Y.
name: Nakamura, Ichiro
name: Navas, Vanessa
name: Patrusky, Brooke
name: Pyrcz, Tomasz W.
name: Richards, Lindsay
name: Tan, Denise
name: Tyler, Stephanie
name: Viloria, Angel
name: Warren, Andrew D.
name: Xiao, Lei
name: Freitas, André V. L.
name: Willmott, Keith R.
Publisher: name: Zenodo
Year: 2023
Subjects: Biodiversity
Taxonomy
Animalia
Arthropoda
Insecta
Lepidoptera
Nymphalidae
Atlanteuptychia

description: Atlanteuptychia Freitas, Barbosa & Mielke, 2013 ernestina (Weymer, 1911) [Freitas et al. (2013, Zoologia, 30: 661-668)]
description: Published as part of Espeland, Marianne, Nakahara, Shinichi, Zacca, Thamara, Barbosa, Eduardo P., Huertas, Blanca, Marín, Mario A., Lamas, Gerardo, Benmesbah, Mohamed, Brévignon, Christian, Casagrande, Mirna M., Fåhraeus, Christer, Grishin, Nick, Kawahara, Akito Y., Mielke, Olaf H. H., Miller, Jacqueline Y., Nakamura, Ichiro, Navas, Vanessa, Patrusky, Brooke, Pyrcz, Tomasz W., Richards, Lindsay, Tan, Denise, Tyler, Stephanie, Viloria, Angel, Warren, Andrew D., Xiao, Lei, Freitas, André V. L. & Willmott, Keith R., 2023, Combining target enrichment and Sanger sequencing data to clarify the systematics of the diverse Neotropical butterfly subtribe Euptychiina (Nymphalidae, Satyrinae), pp. 1-73 in Zoological Research 2023 on page 55, DOI: 10.1111/syen.12590, http://zenodo.org/record/7909395
Improving conditions for transferring family enterprises in Estonia. Pereettevõtte üleandmise võimalustest Eestis
Creators: name: Güldenkoh, Maret
Publisher: name: MATTIMAR OÜ
Year: 2014
Subjects: undertaking; family entrepreneur; family enterprise; family business; sole proprietor; transferring enterprises

description: Family enterprise is a business entity that belongs to the family. In Estonia the concept of family business, family entrepreneur, or family enterprise has not been defined in legislation. The concepts of business and enterprise have been defined in several pieces of law with some dissensions in their interpretations, however. Differences in legal definitions become obvious when transferring a business. The aim of the article is to assess the legislative conditions of family enterprises in Estonia. Family enterprises can be transferred either by way of transferring the holding status or by transferring the enterprise. Holding can be transferred in companies; a sole proprietor should transfer the business entity either as a whole or transfer the business entity into a company to have a holding there. Family businesses operating as sole proprietors may incur tax liability by transferring the family enterprise. The paper outlines special features of transferring enterprises, including family enterprises in Estonia. Business transfers have been few and there is no unambiguous practice in this sphere. Transfer of family enterprises is identified with transfer of enterprises; differences arise when family business has been registered as a sole proprietor. The paper provides a brief description of the differences in transferring enterprises, including family enterprises in Estonia. A purpose was to evaluate the legal environment of transferring family enterprises. In Estonia guidelines should be formulated for transferring the business of a self-employed family member and legal regulations should be introduced to avoid ill-intentioned transfer of enterprises.
description: Estonian Discussions on Economic Policy, Vol 22, No 2 (2014)
A study of the effects of prolactin and testosterone on the parental behaviour of the male stickleback Gasterosteus aculeatus L.
Creators: name: Smith, Reginald Jan Frederick
Publisher: name: University of British Columbia
Year: 2011

description: Male stickleback did not show a greater increase in displacement or parental fanning when injected with prolactin than they did when injected with saline solvent alone. Displacement fanning was higher in gonadectomized fish with pituitary activity suppressed by short photoperiod than in gonadectomized fish with an active pituitary under long photoperiods when both groups were treated with the same testosterone concentration. Injection of pituitary fractions into the short photoperiod fish reduced fanning to the levels found under long photoperiods. Normal males under long photoperiod showed significantly higher fanning than any of the gonadectomized groups indicating that methyl testosterone in concentrations used did not fully replace the effects of the normal gonad. Exposure of males to a wide range of testosterone concentrations indicated that a relatively high concentration of testosterone was required for normal fanning. Low levels of fanning occurred after gonadectomy of fish in breeding condition in both "displacement" fanning and parental fanning stages, indicating the gonad was not required for performance of the fanning pattern as such but was required for fanning to reach levels approaching these found in normal fish. No evidence was found that prolactin initiates or maintains the parental fanning cycle. Testosterone however was necessary for normal fanning levels.
Long-period fiber grating as wavelength selective element in double-clad Yb-doped fiber-ring lasers
Creators: name: Peterka, P.
name: Maria, Jerome
name: Dussardier, Bernard
name: Slavik, R.
name: Honzatko, P.
name: Kubecek, V.
Publisher: name: arXiv
Year: 2009
Subjects: subject: Optics (physics.optics)
subject: Other Condensed Matter (cond-mat.other)
subject: FOS: Physical sciences

description: Selection of operating wavelength of the Yb-doped fiber-ring lasers using longperiod fiber gratings (LPFGs) is suggested. In the proposed method, customized LPFG that sustains high powers serves as a broad-band rejection filter. It modifies the net gain profile of the laser, enabling the peak gain to occur at a designed wavelength. Spectral range of oscillation between 1050-1110 nm was experimentally demonstrated. This range can be extended to both shorter and longer wavelengths with proper design of the LPFG and length of the Yb-doped fiber. The gratings were inscribed by CO2 laser and the grating period down to 175 ?m was achieved being, to our best knowledge, the shortest reported LPFG period using this technique.
Impact of the changing European Union regulations on Estonian accounting policies. Euroopa finantsaruandluse muudatuste sobivus Eestis
Creators: name: Güldenkoh, Maret
name: Silberg, Uno
Publisher: name: MATTIMAR OÜ
Year: 2014
Subjects: financial accounting; auditing; the administrative burden

description: Financial reporting and audit activities are the areas to ensure the legitimacy of the everyday economic activities of the accounting entities. Financial reporting provides information on the past periods of the accounting entities; the audit activity is used to verify the accuracy of the recorded information and an assessment is given to the financial position of the audited entities. Auditing of financial statements prepared on the basis of historical financial information, results in increased reliability of the economic environment and stability of the financial environment of the state. The objective of this research was to assess the suitability of the European Union reporting principles for the auditing activity in Estonia. This objective was achieved with the following research tasks: 1) to provide an overview of the legal framework of the EU financial reporting and auditing activities; 2) to assess the problems related to the transposition of the legal framework in Estonia. The article consists of two parts, the first part provides an overview of the regulation of financial reporting and auditing activities in the European Union. The second part assess the impact of the European Union legislation on financial reporting and audit activities for the activities of the corresponding areas in Estonia. The research method used was a combined method, in the course of which legal acts were collected and analyzed, analysis of the data obtained from the commercial register was carried out and the impact of the Directive 2013/34 / EC to the accounting area of Estonia was assessed. Upon application of the Directive 2013/34/EU to the Estonia's legal framework, one cannot be sure that the desired administrative burden is reduced, rather it could bring along growth of the administrative burden for the accounting entities, which comprises the obligation of submission of additional reporting to various authorities. The reporting process could become more time-consuming. The decline in reporting volume could present a risk to the transparency and sustainability of the economic environment. Rather than reducing administrative burdens that are the goal of Directive 2013/34/EU, in Estonia the effect is just the opposite. The implementation of the Directive will result in an increase of the administrative burden and the obligation of duplication of reporting, which in turn can lead to a lack of transparency in the economic environment. The accounting entities will fail to submit the financial reports to the register on a timely manner, which in turn puts into question the information contained in the reports. Establishment of the audit limits would result in a reduction in the auditing obligation, an estimated 97-99% of entrepreneurs will remain unaudited.
description: Estonian Discussions on Economic Policy, Vol 22, No 2 (2014)
Spectral properties of the Google matrix of the World Wide Web and other directed networks
Creators: name: Georgeot, B.
name: Giraud, O.
name: Shepelyansky, D. L.
Publisher: name: arXiv
Year: 2010
Subjects: subject: Information Retrieval (cs.IR)
subject: FOS: Computer and information sciences

description: We study numerically the spectrum and eigenstate properties of the Google matrix of various examples of directed networks such as vocabulary networks of dictionaries and university World Wide Web networks. The spectra have gapless structure in the vicinity of the maximal eigenvalue for Google damping parameter $α$ equal to unity. The vocabulary networks have relatively homogeneous spectral density, while university networks have pronounced spectral structures which change from one university to another, reflecting specific properties of the networks. We also determine specific properties of eigenstates of the Google matrix, including the PageRank. The fidelity of the PageRank is proposed as a new characterization of its stability.
description: 8 pages, 12 figures, research done at http://www.quantware.ups-tlse.fr
Graphene under hydrostatic pressure
Creators: name: Proctor, John E.
name: Gregoryanz, Eugene
name: Novoselov, Konstantin S.
name: Lotya, Mustafa
name: Coleman, Jonathan N.
name: Halsall, Matthew P.
Publisher: name: arXiv
Year: 2009
Subjects: subject: Materials Science (cond-mat.mtrl-sci)
subject: FOS: Physical sciences

description: In-situ high pressure Raman spectroscopy is used to study monolayer, bilayer and few-layer graphene samples supported on silicon in a diamond anvil cell to 3.5 GPa. The results show that monolayer graphene adheres to the silicon substrate under compressive stress. A clear trend in this behaviour as a function of graphene sample thickness is observed. We also study unsupported graphene samples in a diamond anvil cell to 8 GPa, and show that the properties of graphene under compression are intrinsically similar to graphite. Our results demonstrate the differing effects of uniaxial and biaxial strain on the electronic bandstructure.
description: Accepted in Physical Review B with minor changes
Paramacera Butler 1868
Creators: name: Espeland, Marianne
name: Nakahara, Shinichi
name: Zacca, Thamara
name: Barbosa, Eduardo P.
name: Huertas, Blanca
name: Marín, Mario A.
name: Lamas, Gerardo
name: Benmesbah, Mohamed
name: Brévignon, Christian
name: Casagrande, Mirna M.
name: Fåhraeus, Christer
name: Grishin, Nick
name: Kawahara, Akito Y.
name: Mielke, Olaf H. H.
name: Miller, Jacqueline Y.
name: Nakamura, Ichiro
name: Navas, Vanessa
name: Patrusky, Brooke
name: Pyrcz, Tomasz W.
name: Richards, Lindsay
name: Tan, Denise
name: Tyler, Stephanie
name: Viloria, Angel
name: Warren, Andrew D.
name: Xiao, Lei
name: Freitas, André V. L.
name: Willmott, Keith R.
Publisher: name: Zenodo
Year: 2023
Subjects: Biodiversity
Taxonomy
Animalia
Arthropoda
Insecta
Lepidoptera
Nymphalidae
Paramacera

description: Paramacera Butler, 1868 = Paramecera Butler, 1868, missp. allyni L.D. Miller, 1972 chinanteca L.D. Miller, 1972 copiosa L.D. Miller, 1972 xicaque (Reakirt [1867]) = epinephele (C. Felder & R. Felder, 1867) = conhiera Butler, 1868, nom. nud. rubrosuffusa L.D. Miller, 1972 [Zhang et al. (2022, The Taxonomic Report of the International Lepidoptera Survey, 10(7): 1-60)]
description: Published as part of Espeland, Marianne, Nakahara, Shinichi, Zacca, Thamara, Barbosa, Eduardo P., Huertas, Blanca, Marín, Mario A., Lamas, Gerardo, Benmesbah, Mohamed, Brévignon, Christian, Casagrande, Mirna M., Fåhraeus, Christer, Grishin, Nick, Kawahara, Akito Y., Mielke, Olaf H. H., Miller, Jacqueline Y., Nakamura, Ichiro, Navas, Vanessa, Patrusky, Brooke, Pyrcz, Tomasz W., Richards, Lindsay, Tan, Denise, Tyler, Stephanie, Viloria, Angel, Warren, Andrew D., Xiao, Lei, Freitas, André V. L. & Willmott, Keith R., 2023, Combining target enrichment and Sanger sequencing data to clarify the systematics of the diverse Neotropical butterfly subtribe Euptychiina (Nymphalidae, Satyrinae), pp. 1-73 in Zoological Research 2023 on page 55, DOI: 10.1111/syen.12590, http://zenodo.org/record/7909395
Inelastic neutron scattering due to acoustic vibrations confined in nanoparticles: theory and experiment
Creators: name: Saviot, Lucien
name: Netting, Caleb H.
name: Murray, Daniel B.
name: Rols, Stéphane
name: Mermet, Alain
name: Papa, Anne-Laure
name: Pighini, Catherine
name: Aymes, Daniel
name: Millot, Nadine
Publisher: name: arXiv
Year: 2008
Subjects: subject: Materials Science (cond-mat.mtrl-sci)
subject: FOS: Physical sciences

description: The inelastic scattering of neutrons by nanoparticles due to acoustic vibrational modes (energy below 10 meV) confined in nanoparticles is calculated using the Zemach-Glauber formalism. Such vibrational modes are commonly observed by light scattering techniques (Brillouin or low-frequency Raman scattering). We also report high resolution inelastic neutron scattering measurements for anatase TiO2 nanoparticles in a loose powder. Factors enabling the observation of such vibrations are discussed. These include a narrow nanoparticle size distribution which minimizes inhomogeneous broadening of the spectrum and the presence of hydrogen atoms oscillating with the nanoparticle surfaces which enhances the number of scattered neutrons.
description: 3 figures, 1 table
From recollisions to the knee: A road map for double ionization in intense laser fields
Creators: name: Mauger, Francois
name: Chandre, Cristel
name: Uzer, Turgay
Publisher: name: arXiv
Year: 2009
Subjects: subject: Atomic Physics (physics.atom-ph)
subject: FOS: Physical sciences

description: We examine the nature and statistical properties of electron-electron collisions in the recollision process in a strong laser field. The separation of the double ionization yield into sequential and nonsequential components leads to a bell-shaped curve for the nonsequential probability and a monotonically rising one for the sequential process. We identify key features of the nonsequential process and connect our findings in a simplified model which reproduces the knee shape for the probability of double ionization with laser intensity and associated trends.
The dilemma of environmental taxation – case study of Estonia. Keskkonna maksustamise dilemma Eesti näitel
Creators: name: Pädam, Sirje
name: Ehrlich, Üllas
Publisher: name: MATTIMAR OÜ
Year: 2014
Subjects: environmental taxes; revenue raising; damage cost estimates

description: Environmental tax rhetoric in the Estonian policy discussion leads to a dilemma. Policy makers want to increase environmental charges for budgetary reasons and at the same time achieve environmental goals. The article examines the empirics of this issue, i.e. whether pollution charges have been successful as a fiscal or as an environmental instrument. By index analysis the authors find that pollution charges were fiscally successful in the beginning of the 2000’s and have since 2004 been successful environmental taxes. The proposition that environmental charges do not cover the damage costs of pollution is also under investigation. It is found that the damage cost estimates have incorrectly been interpreted as average costs. The implication is that the damage costs which have been used as evidence for increasing pollution charges are incorrect and that the over-estimation of damages is in the order of a magnitude of two or more.
description: Estonian Discussions on Economic Policy, Vol 22, No 2 (2014)
The Bulk Channel in Thermal Gauge Theories
Creators: name: Meyer, Harvey B.
Publisher: name: arXiv
Year: 2010
Subjects: subject: High Energy Physics - Lattice (hep-lat)
subject: FOS: Physical sciences

description: We investigate the thermal correlator of the trace of the energy-momentum tensor in the SU(3) Yang-Mills theory. Our goal is to constrain the spectral function in that channel, whose low-frequency part determines the bulk viscosity. We focus on the thermal modification of the spectral function, $ρ(ω,T)-ρ(ω,0)$. Using the operator-product expansion we give the high-frequency behavior of this difference in terms of thermodynamic potentials. We take into account the presence of an exact delta function located at the origin, which had been missed in previous analyses. We then combine the bulk sum rule and a Monte-Carlo evaluation of the Euclidean correlator to determine the intervals of frequency where the spectral density is enhanced or depleted by thermal effects. We find evidence that the thermal spectral density is non-zero for frequencies below the scalar glueball mass $m$ and is significantly depleted for $m\lesssimω\lesssim 3m$.
description: (1+25) pages, 6 figures
Unkonventionelle massnahmen der geldpolitik: eine kritische Beurteilung. Non-coventional measures of momentary policy: a critical assesment
Creators: name: Rohde, Armin
Publisher: name: MATTIMAR OÜ
Year: 2014
Subjects: ECB-balance sheet; Deflation; Euro-Currency Area; European Central Bank; Eurosystem; interest rate policy; inflation rate; key interest rate; monetary policy; price stability mandate; non-conventional measures of monetary policy; Security Markets Program

description: In the present article a recently observable very expansive monetary policy and especially the additional use of so called non-conventional measures of monetary policy is discussed in the case of the European Central Bank The goal of research is to analyse first to what extend the non-conventional measures of monetary policy are useful instruments to support the monetary policy of the Eurosystem, which is focusing more strictly on developments of interest rates and interest rate levels than on developments of the quantity of money since 2003/2004, when the ECB had changed its monetary policy strategy. Secondly the non-conventional measures, implemented by the ECB, are observed at the background of the institutional arrangements of the Eurosystems recent monetary policy, which is characterized in short by free and unlimited allotment of central bank money. So if there exist no shortage of central bank money within the banking system of the Eurosystem the question has to be analyzed why for example measures of Quantitative Easing should be necessary to make monetary policy more efficient. Afterwards the intensions of the ECB to use non-conventional measures are discussed in detail. This involves an intensive look on the sense of the intended return of actually very low interest rates to the aim of the ECB of maintaining inflation rates below, but close to 2%. Also a critical look is thrown on the background of the intended sizeable impact on the balance sheet of the Eurosystem by purchasing bonds or securities or by using targeted long term refinancing operations (TLTROs). And at least dangers of the implicitly intended depreciation of the Euro exchange rates are discussed. All in all these intensions of the ECB seems to be not the right way to lead to a proper solution of actually existing economic problems within the Eurozone.
description: Estonian Discussions on Economic Policy, Vol 22, No 2 (2014)
A Fair Shares Phase Out: A Civil Society Equity Review on an Equitable Global Phase Out of Fossil Fuels
Creators: name: CSO Equity Review, Group
Publisher: name: figshare
Year: 2021
Subjects: subject: 160605 Environmental Politics
subject: FOS: Political science

description: The report is based on the premise that our goal of keeping warming below 1.5°C is impossible without urgently addressing IPCC’s code-red warnings on orderly decline of fossil fuels, and embracing the International Energy Agency’s findings that plainly show no additional fossil fuels capacity is now needed.
That’s why our report explores how to equitably phase out oil, gas and coal extraction consistent with 1.5°C, and propose principles to help democratic actors work through the equity issues that arise. It aims to help build common ground between climate, environmental justice, labour and frontline global justice movements, making a compelling case for a fair and rapid phaseout of fossil fuels. According to equity principles, a faster phaseout should occur in countries where the social impacts of transition will be smallest: in Northern countries with low economic dependence on fossil fuels.
Wealthy countries should provide finance and other support to enable transitions in poorer countries. Each country should address equity issues in their transitions, including enabling a just transition, upholding environmental justice and addressing regional and other inequalities. The report includes thirteen in-depth country case-studies illustrating how equity principles are being applied, as well as proposed solutions governments can apply to get us going off fossil fuels, formally, and fairly.
Carminda Ebert & Dias 1998
Creators: name: Espeland, Marianne
name: Nakahara, Shinichi
name: Zacca, Thamara
name: Barbosa, Eduardo P.
name: Huertas, Blanca
name: Marín, Mario A.
name: Lamas, Gerardo
name: Benmesbah, Mohamed
name: Brévignon, Christian
name: Casagrande, Mirna M.
name: Fåhraeus, Christer
name: Grishin, Nick
name: Kawahara, Akito Y.
name: Mielke, Olaf H. H.
name: Miller, Jacqueline Y.
name: Nakamura, Ichiro
name: Navas, Vanessa
name: Patrusky, Brooke
name: Pyrcz, Tomasz W.
name: Richards, Lindsay
name: Tan, Denise
name: Tyler, Stephanie
name: Viloria, Angel
name: Warren, Andrew D.
name: Xiao, Lei
name: Freitas, André V. L.
name: Willmott, Keith R.
Publisher: name: Zenodo
Year: 2023
Subjects: Biodiversity
Taxonomy
Animalia
Arthropoda
Insecta
Lepidoptera
Nymphalidae
Carminda

description: Carminda Ebert & Dias, 1998 = Carminda Ebert & Dias, 1997, unavailable (no type species designated) griseldis (Weymer, 1911) [Dias (2011, Brazilian Journal of Biology, 71(2): 537-540)] paeon (Godart, [1824]) [Dias (2011, Brazilian Journal of Biology, 71(2): 537-540)] = marmorata (Butler, 1867) [Dias (2011, Brazilian Journal of Biology, 71(2): 537-540)] = albiplaga (J. Zikán & W. Zikán, 1968), nom. nud. [Lamas, unpublished data] = simillima (J. Zikán & W. Zikán, 1968), nom. nud. [Lamas, unpublished data] surpresa Barbosa, Aguiar, Rosa, Zacca & Freitas, 2020 [Barbosa et al. (2020, Zootaxa, 4819(1): 128-142)] umuarama Ebert & Dias, 1997 [Dias (2011, Brazilian Journal of Biology, 71(2): 537-540)] = elisae (J. Zikán & W. Zikán, 1968), nom. nud. [Lamas, unpublished data]
description: Published as part of Espeland, Marianne, Nakahara, Shinichi, Zacca, Thamara, Barbosa, Eduardo P., Huertas, Blanca, Marín, Mario A., Lamas, Gerardo, Benmesbah, Mohamed, Brévignon, Christian, Casagrande, Mirna M., Fåhraeus, Christer, Grishin, Nick, Kawahara, Akito Y., Mielke, Olaf H. H., Miller, Jacqueline Y., Nakamura, Ichiro, Navas, Vanessa, Patrusky, Brooke, Pyrcz, Tomasz W., Richards, Lindsay, Tan, Denise, Tyler, Stephanie, Viloria, Angel, Warren, Andrew D., Xiao, Lei, Freitas, André V. L. & Willmott, Keith R., 2023, Combining target enrichment and Sanger sequencing data to clarify the systematics of the diverse Neotropical butterfly subtribe Euptychiina (Nymphalidae, Satyrinae), pp. 1-73 in Zoological Research 2023 on pages 55-56, DOI: 10.1111/syen.12590, http://zenodo.org/record/7909395
Bounds on the Location of the Maximum Stirling Numbers of the Second Kind
Creators: name: Yu, Yaming
Publisher: name: arXiv
Year: 2009
Subjects: subject: Combinatorics (math.CO)
subject: Probability (math.PR)
subject: FOS: Mathematics

description: Let K_n denote the smaller mode of the nth row of Stirling numbers of the second kind S(n, k). Using a probablistic argument, it is shown that for all n>=2, [exp(w(n))]-2<=K_n<=[exp(w(n))]+1, where [x] denotes the integer part of x, and w(n) is Lambert's W-function.
description: accepted by Discrete Mathematics