AN ANALYSIS OF ALTERNATIVE NET PRESENT VALUE CAPITAL INVESTMENT DECISION MODELS

We have found that the disagreement between Returns-to-Assets (RTA) and Returns-to-Equity (RTE) proponents is not confined to agricultural economics. Depending on the course they are taking and the accompanying text, students are likely to learn that there is a "right" way to calculate Net Present Values (NPVs), either by the RTA method or the RTE method. In most cases, only one of the two methods is discussed and illustrated with numerical examples. Less common are texts that compare the two methods, discuss their underlying assumptions, or show how the NPVs from the two methods can be reconciled. The paper is organized as follows. The first section of the main body of the paper provides a comparative overview of the RTA and RTE methods; the second section discusses our textbook survey; the final section offers our conclusions. Appendix A contains a brief history of the theoretical development of discounted cash flow (DCF) concepts. Appendix B contains additional details on defining components of NPV models. Finally, Appendix C is a listing of some additional references.Research Methods/ Statistical Methods,

Mathematical Modeling of the Parabolic Trough Collector Field of the TCP-100 Research Plant

The 9th EUROSIM Congress on Modelling and Simulation, EUROSIM 2016 Oulu (Finlandia)There are two main drawbacks when operating solar energy systems: a) the resulting energy costs are not yet competitive and b) solar energy is not always available when needed. In order to improve the overall solar plants efficiency, advances control techniques play an important role. In order to develop efficient and robust control techniques, the use of accurate mathematical models is crucial. In this paper, the mathematical modeling of the new TCP100 parabolic trough collector (PTC) research facility at the Plataforma Solar de Almería is presented. Some simulations are shown to demonstrate the adequate behavior of the model compared to the facility design conditions.Junta de Andalucía P11-TEP-8129Unión Europea FP7-ICT-ICT-2013.3.4-611281Ministerio de Economía y Competitividadt DPI2014-56364-C2-2-

Control-flow checking via regular expressions

The present paper explains a new approach to program control flow checking. The check has been inserted at source-code level using a signature methodology based on regular expressions. The signature checking is performed without a dedicated watchdog processor but resorting to inter-process communication (IPC) facilities offered by most of the modern operating systems. The proposed approach allows very low memory overhead and trade-off between fault latency and program execution time overhead

Creative products in international trade statistics

Changes in international statistics relating to the methods of classifying trade transactions in goods and services are analyzed in the further part of this paper. The author of the study makes also an attempt to evaluate if these changes are aimed at increasing the inclusion of embodied services and services delivered electronically into the value of international trade in services.Celem publikacji jest wykazanie, iż większość produktów wytwarzanych przez "przemysły kreatywne", to w rzeczywistości kreatywne usługi zawarte w towarach, a w międzynarodowej wymianie produktami kreatywnymi dominują produkty usługowe. W dalszej części publikacji analizie poddano zmiany w statystykach międzynarodowych, dotyczące sposobu klasyfikacji transakcji w handlu towarami i usługami. Autor publikacji podejmuje również próbę oceny tych zmian, pod kątem tego czy zmierzają one w kierunku zwiększenia stopnia włączenia usług zawartych w towarach oraz usług przesyłanych w formie sygnału elektronicznego do wartości międzynarodowego handlu usługami

Focal Spot, Spring 1973

https://digitalcommons.wustl.edu/focal_spot_archives/1005/thumbnail.jp

Ethics, professionalism and fitness to practise: three concepts, not one

The GDC's recent third interim edition of The first five years places renewed emphasis on the place of professionalism in the undergraduate dental curriculum. This paper provides a brief analysis of the concepts of ethics, professionalism and fitness to practise, and an examination of the GDC's First five years and Standards for dental professionals guidance, as well as providing an insight into the innovative ethics strand of the BDS course at the University of Glasgow. It emerges that GDC guidance is flawed inasmuch as it advocates a virtue-based approach to ethics and professionalism, and fails to distinguish clearly between these two concepts

Inclusion a company to responsible index in Poland – market reaction

Published in: CSR Trends. Beyond Business as Usual, Reichel J. (ed.), 2014, CSR Impact, Łódź, PolandCurrent development of corporate social responsibility concept and practice caused that investors pay more and more attention to social and environmental aspects while building their investment portfolio. This triggered a growth of socially responsible investment market and socially responsible stock indexes where companies that meet certain criteria related to CSR are listed. The Respect Index is the example of such indexes from Poland. The main goal of the presented paper is to check how the market reacts on an announcement about an inclusion of a company to the Respect Index. The Respect Index and the relatively young socially responsible investment market in Poland delivers a unique chance to explore described processes in a country with economy just two decades after the transition. We can observe whether few years only since the launch of the responsible index on Warsaw Stock Exchange have allowed Polish investors to learn this new market and react on new opportunities it creates