15 research outputs found

    Совершенствование информационного обеспечения управления краткосрочными материальными активами

    Get PDF
    Исследованы сущностные характеристики категорий «затраты», «расходы», особенности их трансформации по стадиям кругооборота средств коммерческой организации, обоснована авторская позиция по их идентификации. С учетом этого даны рекомендации по совершенствованию методики учета затрат по приобретению товаров, материалов и иных краткосрочных материальных активов в Республике Беларусь. Представлены новые методы распределения затрат по приобретению материалов и товаров по отчетным периодам, не включенных в их учетную цену. Также предложено уточнить состав статей затрат по приобретению материалов и товаров и осуществлять их распределение с учетом фактического времени оборота текущих активов.Essential characteristics of the categories “costs” and “expenses”, specific features of their transformation in accordance with the stages of the profit organization’s assets circulation are studied, the author’s position on their identification is validated. Taking this into consideration the recommendations about the improvement of the methods of calculation of the costs of purchasing goods, materials and other short-term tangible assets in the Republic of Belarus are given. New methods of distributing the costs of purchasing the materials and the goods by accounting periods not included in their accounting price are proposed. It is also proposed to define more exactly the structure of the items of the costs of purchasing materials and goods and provide their distribution allowing for actual time of the current assets turnover

    Komur slasaðra á Bráðadeild Landspítala eftir vélsleðaslys árin 2001-2012

    No full text
    Bakgrunnur: Mikil aukning hefur verið í skráningu vélsleða hér á landi á síðustu árum. Markmið rannsóknarinnar var að kanna faraldsfræði slasaðra í vélsleðaslysum sem komu á Bráðadeild Landspítala (LSH) árin 2001-2012. Efniviður og aðferðir: Rannsóknin var afturskyggn og tók til allra sjúklinga sem lent höfðu í vélsleðaslysi og komu á LSH frá 1.janúar 2001-31.desember 2012. Skráður var fjöldi slasaðra, kyn, aldur, komuár, mánuður og vikudagur slyss, athöfn, slysstaður, orsök, fylgd,dagar milli slyss og komu, aðgerðir, legutími, útbúnaður, slysagreiningar og alvarleiki áverka metinn skv. AIS-áverkastigi og ISS-áverkaskori. Niðurstöður: Alls komu 482 sjúklingar á LSH á rannsóknartímabilinu, 102 konur (21.2%) og 380 karlar (78.8%). Karlar voru marktækt fleiri (p<0.001). Meðalaldur sjúklinga var 36.6 ár. Í heildina voru 369 (76.6%) slysa tengd frítíma og komu 298 (61.8%) sjúklingar á bráðamóttöku á eigin vegum. Á hálendi og jöklum slösuðust 256(53.1%). Í 188 (39.0%)tilfellum var orsökin lágt fall eða stökk og í 78 (16.2%) var um veltu að ræða. Flest þessara slysa gerast í janúar-apríl eða 329 (68.3%) og um helgi, 289(59.8%). Algengustu áverkarvoru á efri útlim (30.8%) og mjaðmagrind / neðri útlim (31.0%). Alls þurfti 81 (16.8%) innlögn á LSH. Lítið slasaðir voru 254 (55.5%), miðlungs slasaðir 173 (37.8%), mikið slasaðir 24 (5.2%) en 7 alvarlega eða lífshættulegaslasaðir. Ályktun: Mun fleiri karlar en konur koma á LSH vegna afleiðinga vélsleðaslysa. Slysin gerast langflest í frítíma. Flestir slasast lítið eða miðlungi mikið en 16.8% slasaðra þurfti að leggja inn á LSH

    Samanburður á hitakæru sjávarbakteríunni Rhodothermus marinus og skyldum stofni úr landhver

    No full text
    Nýr stofn af hitakærri bakteríu var einangraður úr 80°C heitum hver í Grændal haustið 2020. Raðgreining á geninu sem skráir fyrir 16S rRNA sýndi fram á að stofninn væri erfðafræðilega skyldastur hitakæru sjávarbakteríunni Rhodothermus marinus. Markmið verkefnisins var að rannsaka nýja stofninn og gera samanburð á eiginleikum bakteríanna tveggja. Ýmsir útlits, lífefna- og lífeðlisfræðilegir eiginleikar stofnanna voru metnir og bornir saman eins og útlit kolónía og frumna, katalasavirkni, lágmarkshitastig og hámarks seltustig vaxtar. Erfðaefnið var einnig einangrað úr nýja stofninum og sent á Matís til raðgreiningar. Þetta verkefni hefur varpað nýju ljósi á ýmsa útlits, lífefna- og lífeðlisfræðilega eiginleika stofnsins. Samanburður á eiginleikum stofnsins við eiginleika R. marinus bæði með beinum tilraunum og með því skoða aðrar og eldri rannsóknir leiddi bæði líka og ólíka eiginleika í ljós. Stofninn gat t.d. vaxið við lægra hitastig, var saltþolinn og getur því bæði vaxið á saltlausu og söltu æti og hann var katalasa neikvæður ólíkt R. marinus.A new strain of thermophilic bacteria was isolated from a hot spring in Grændalur in the fall of 2020. Sequencing of the 16S rRNA gene demonstrated that the bacterium was most related to the bacterium Rhodothermus marinus. The objective of the project was to investigate the new strain and to compare the characteristics with that of R. marinus. Various morphological, biochemical and biophysical characteristics of the strains were evaluated and compared as for example colony morphology, catalase activity, minimum temperature and maximum salinity for growth. The DNA of the new strain was also isolated and sent to Matís for genome sequencing. This project has shed a new light on various morphological, biochemical and biophysical characteristics of the strain. Comparing the characteristics of the new strain with the characteristics of R. marinus with direct experiments and by looking at and older research revealed both similar and different characteristics. The new strain could for example grow at lower temperature, the strain was also halotolerant and can therefore both grow in neutral and salt medium and the strain was catalase negative unlike R. marinus

    Bacterial community succession during traditional fermentation processes of Greenland shark (Somniosus microcephalus)

    No full text
    Fermented shark is a traditional delicacy from Iceland and is produced through fermentation and drying of Greenland shark. The fermentation process is a crucial step before its consumption as unprocessed shark is highly toxic. Although fermented shark has been an important source of nutrition for Icelanders for centuries, very little is known about what is behind the process of the bacterial community succession which takes place during the fermentation. For this study, experiments were conducted to evaluate if freezing/thawing of the shark would affect the bacterial community succession during the fermentation process. In addition, evaluating what effect added aeration processes would have on the succession during the fermentation period. Samples were taken throughout the process to get overall coverage of the succession by using both conventional culturing and molecular methods (16S rRNA amplicon sequencing), to quantify and identify bacteria that are responsible for the fermentation process. The conventional culturing analysis showed that the growth pattern between the same bacterial group was very similar between fresh and frozen shark cut. The 16S rRNA sequencing revealed that the fermentation process is divided into three separate phases (initial, intermediate and final phase), which are characterized by the assembly and activity of the microbial community. During the initial phase both Photobacterium and Pseudoalteromonas were dominant. The intermediate phase was characterized by the replacement of bacterial genera occupying the shark during the initial phase. During the final phase Atopostipes, Pseudomonas, Sporosarcina and Tissierella dominated the shark for the rest of the fermentation and into the drying. The freezing/thawing treatment influenced the initial bacterial community composition but as the fermentation progressed the community began to stabilize and resemble the bacterial community observed in the shark cuts of fresh fermented shark. Increased aeration did not have a significant effect on the overall composition of the microbial community. However, it did promote increased bacterial growth in the shark cuts. This study is the first to show the complex dynamic nature of the microbial community during fermentation and drying process of Greenland shark.Kæstur hákarl hefur oft verið nefndur þjóðarréttur Íslendinga og er verkaður með því að kæsa og þurrka Grænlandshákarl. Kæsingin er mikilvægt skref í verkuninni til þess að afeitra hákarlinn, því óverkaður er hann eitraður. Þó að hákarl hafi verið mikilvæg fæða fyrir Íslendinga fyrr á öldum, þá er mjög lítið vitað um hvað liggur að baki varðandi þær breytingar á örverurflóru hákarlsins sem eiga sér stað við kæsinguna. Í þessari rannsókn voru tilraunir framkvæmdar til þess að annars vegar meta hvaða áhrif það hefði á samsetningu örveruflóru hákarlsins að frysta/afþíða hákarlinn fyrir kæsingu og hins vegar að meta hvaða áhrif það hefði á samsetningu örveruflóru hákarlsins að verka hann með aukinni loftun. Sýni voru tekin yfir allan verkunarferilinn til þess að fá yfirsýn á samsetningu örveruflórunnar í hákarlinum. Notast var bæði við ræktanir og sameindalíffræðilegar aðferðir (16S rRNA raðgreining) til þess að magnmæla og greina þær bakteríur sem bera ábyrgð á kæsingu hákarlsins. Ræktunar niðurstöðurnar sýndu fram á það að vöxtur mismunandi bakteríuhópa á milli ófrosna og frosna hákarlsins var mjög líkur. 16S rRNA raðgreiningin sýndi fram á það að kæsingin skiptist í þrjá fasa (upphafs-, milli- og lokafasa) sem einkennast af samsetningu og virkni örveruflórunnar. Í upphafsfasanum voru bæði Photobacterium og Pseudoalteromonas ríkjandi. Millifasinn einkenndist af miklum breytingum á örveruflórunni þar sem bakteríur sem höfðu verið ríkjandi í upphafsfasanum höfðu skipst út fyrir aðra bakteríuhópa. Í lokafasanum voru Atopostipes, Pseudomonas, Sporosarcina og Tissierella ríkjandi það sem eftir var af kæsingunni og þurrkuninni. Frystingar/afþíðingar meðferðin hafði áhrif á upphafssamsetningu örveruflórunnar en eftir því sem leið á kæsinguna fór örveruflóran í frosna hákarlinum að líkjast örveruflórunni í ófrosna hákarlinum. Aukinn loftun til hákarlabitanna hafði ekki marktæk áhrif á samsetningu örveruflórunnar en stuðlaði þó að auknum bakteríuvexti í hákarlinum. Þessi rannsókn hefur varpað nýju ljósi á þá flóknu og breytilegri örveruflóru sem virkjast við verkun á Grænlandshákarli.Matvælasjóðu

    Próffræðilegt mat á DSM-IV einkennalista um athyglisbrest með ofvirkni (AMO) : algengi einkenna AMO meðal 18 til 70 ára Íslendinga

    No full text
    Neðst á síðunni er hægt að nálgast greinina í heild sinni með því að smella á hlekkinn Skoða/Opna(view/open)Athyglisbrestur með ofvirkni (AMO) er röskun á taugaþroska sem yfirleitt greinist á barnsaldri. Einkenni eru hreyfiorvirkni, hvatvísi og athyglisbrestur sem eru í ósamræmi við aldur og þroska (APA, 2000; Gísli Baldursson, Páll Magnússon og Ólafur Ó. Guðmundsson, 2000; Margrét Valdimarsdóttir, Agnes Huld Hrafnsdóttir, Páll Magnússon og Ólafur Ó Guðmundsson, 2005). Samkvæmt DSM-IV greiningarkerfinu þurfa hamlandi einkenni að vera komin fram fyrir 7 ára aldur, koma fram í fleiri en einum aðstæðum (t.d. heimili, skóla eða vinnu) og útdloka þarf að önnur geðröskun eins og þunglyndi, kvíði, hugrof eða persónuleikaröskun séu líklegri skýring einkenna (APA, 2000). Þess vegna er undirstaða greiningar á AMO á fullorðinsárum ítarleg þroska- og sjúkrasaga. Greiningarviðrnið AMO, eins og þau eru skilgreind í fyrrnefndu greiningarkerfi, byggjast á rannsóknum á börnum (Lahey og fél.} 1994) og ekki fyllilega víst hversu vel þau henta í greiningu á fullorðnum

    Genomic Characterization of the Barnacle Balanus improvisus Reveals Extreme Nucleotide Diversity in Coding Regions

    No full text
    Barnacles are key marine crustaceans in several habitats, and they constitute a common practical problem by causing biofouling on man-made marine constructions and ships. Despite causing considerable ecological and economic impacts, there is a surprising void of basic genomic knowledge, and a barnacle reference genome is lacking. We here set out to characterize the genome of the bay barnacle Balanus improvisus (= Amphibalanus improvisus) based on short-read whole-genome sequencing and experimental genome size estimation. We show both experimentally (DNA staining and flow cytometry) and computationally (k-mer analysis) that B. improvisus has a haploid genome size of similar to 740 Mbp. A pilot genome assembly rendered a total assembly size of similar to 600 Mbp and was highly fragmented with an N50 of only 2.2 kbp. Further assembly-based and assembly-free analyses revealed that the very limited assembly contiguity is due to the B. improvisus genome having an extremely high nucleotide diversity (pi) in coding regions (average pi approximate to 5% and average pi in fourfold degenerate sites approximate to 20%), and an overall high repeat content (at least 40%). We also report on high variation in the alpha-octopamine receptor OctA (average pi = 3.6%), which might increase the risk that barnacle populations evolve resistance toward antifouling agents. The genomic features described here can help in planning for a future high-quality reference genome, which is urgently needed to properly explore and understand proteins of interest in barnacle biology and marine biotechnology and for developing better antifouling strategies

    A high-density linkage map enables a second-generation collared flycatcher genome assembly and reveals the patterns of avian recombination rate variation and chromosomal evolution

    No full text
    Detailed linkage and recombination rate maps are necessary to use the full potential of genome sequencing and population genomic analyses. We used a custom collared flycatcher 50K SNP array to develop a high-density linkage map with 37262 markers assigned to 34 linkage groups in 33 autosomes and the Z chromosome. The best-order map contained 4215 markers, with a total distance of 3132cM and a mean genetic distance between markers of 0.12cM. Facilitated by the array being designed to include markers from most scaffolds, we obtained a second-generation assembly of the flycatcher genome that approaches full chromosome sequences (N50 super-scaffold size 20.2Mb and with 1.042Gb (of 1.116Gb) anchored to and mostly ordered and oriented along chromosomes). We found that flycatcher and zebra finch chromosomes are entirely syntenic but that inversions at mean rates of 1.5-2.0 event (6.6-7.5Mb) per My have changed the organization within chromosomes, rates high enough for inversions to potentially have been involved with many speciation events during avian evolution. The mean recombination rate was 3.1cM/Mb and correlated closely with chromosome size, from 2cM/Mb for chromosomes &gt;100Mb to &gt;10cM/Mb for chromosomes &lt;10Mb. This size dependence seemed entirely due to an obligate recombination event per chromosome; if 50cM was subtracted from the genetic lengths of chromosomes, the rate per physical unit DNA was constant across chromosomes. Flycatcher recombination rate showed similar variation along chromosomes as chicken but lacked the large interior recombination deserts characteristic of zebra finch chromosomes.Kawakami and Smeds contributed equally.</p

    The Icelandic version of the dimensional obsessive compulsive scale (DOCS) and its relationship with obsessive beliefs

    No full text
    To access publisher's full text version of this article click on the hyperlink at the bottom of the pageThe Dimensional Obsessive Compulsive Scale (DOCS) is a self-report instrument to assess severity of OC symptoms along four thematically distinct symptom dimensions. This may carry benefits; both in assessment and for studying the link between OC related beliefs and symptoms. The validity and factor structure of the Icelandic version of the DOCS was investigated in a sample of 547 university students and the congruence between OC related beliefs and symptoms was also compared across different symptom measures (DOCS and OCI-R). Confirmatory factor analysis supported the proposed four-factor structure and a model with a higher-order general severity factor accounting for the inter-relations between the factors. Convergent validity of the scale was supported with moderate to strong correlations with the OCI-R and the Y-BOCS-Self Report version and its symptom checklist. Divergent validity was supported with low to moderate correlations with measures of general anxiety, depression and worry. Regression analyses partly replicated previous results regarding congruence between beliefs and DOCS symptom dimensions. Results did not depend on the symptom measure used. The DOCS has good psychometric properties and may be a useful assessment instrument in both research and clinical settings, although its advantages compared to other self-report measures are not clear
    corecore