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    Asteroseismic modelling of Procyon A: Preliminary results

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    We present our preliminary results of the modelling of the F5 star Procyon A. The frequencies predicted by our models are compared with the frequencies extracted through a global fit to the power spectrum obtained by the latest ground-based observations, which provides two different mode identification scenarios.Comment: 3 pages, 4 figures, HELAS IV International Conference proceedings in Astronomische Nachrichte

    „Nordslesvigeren er nr. 1“ – regional identitet pĂ„ Østfronten 1914-1918

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    Historien om de nordslesvigske krigsdeltagere under 1. Verdenskrig er traditionelt blevet behandlet i et nationalt perspektiv. Her benĂŠvnes soldaterne oftest som ’danske’. Denne artikel undersĂžger, hvordan nordslesvigske soldater pĂ„ Østfronten selv udtrykte deres identitet i krigssituationen. Udgangspunktet er krigsdeltagernes beskrivelser af og syn pĂ„ dels de fĂŠllesskaber, de var en del af ved fronten, og dels de grupperinger, de ansĂ„ for deres modsĂŠtninger. Hovedpointen er, at det mest italesatte tilhĂžrsforhold blandt disse soldater var det regionale bĂ„nd til Nordslesvig

    Sceneskifte for Rogaland Teater - kultur og nĂŠring i Stavanger fra industriell til postindustriell periode

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    Master's thesis in Art and culture studiesDenne oppgaven studerer Rogaland Teaters prosjekt med Ä fÄ bygget et nytt bygg for sin virksomhet. Videre kontekstualiseres dette prosjektet opp mot en bredere by- og samfunnsutvikling i Stavangerregionen

    Pligt, tvang og tilhÞrsforhold: PligtforstÄelse og selvopfattelse blandt dansksindede krigsdeltagere, 1914-1918

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    I eftertidens fortĂŠllinger om nordslesvigernes deltagelse i 1. verdenskrig nĂŠvnes ofte et tvangsaspekt, idet soldater fra det  danske mindretal i Nordslesvig mĂ„tte kĂŠmpe for den statsmagt, som undertrykte deres nationalitet. Der peges ogsĂ„ pĂ„, at  mange havde hĂ„b om tysk nederlag i krigen, men ikke desto mindre opfyldte langt de fleste dansksindede deres pligt, ligesom  de samlet set udgjorde pĂ„lidelige soldater i den tyske hĂŠr. Hvordan forklarer man dette paradoks? Hvordan opfattede  dansksindede soldater krigspligten i samtiden, og hvordan kunne den forliges med deres egne selvopfattelser og  tilhĂžrsforhold? Disse spĂžrgsmĂ„l sĂžger denne artikel at give svar pĂ„.&nbsp

    Sceneskifte for Rogaland Teater - kultur og nĂŠring i Stavanger fra industriell til postindustriell periode

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    Master's thesis in Art and culture studiesDenne oppgaven studerer Rogaland Teaters prosjekt med Ä fÄ bygget et nytt bygg for sin virksomhet. Videre kontekstualiseres dette prosjektet opp mot en bredere by- og samfunnsutvikling i Stavangerregionen

    ”Vi ved bedst selv, hvad vi er”: Kollektiv selvopfattelse blandt nordslesvigske krigsdeltagere, 1914-1918

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    FortĂŠllingen om det danske mindretal i Tyskland fra 1864-1920 kan efterlade det indtryk, at dansktalende nordslesvigere over en bred kam primĂŠrt fĂžlte sig som ’danskere’. Dette gĂžr sig isĂŠr glĂŠdende i den mĂ„de mindretallets deltagelse, erfaringer og selvopfattelse under 1. Verdenskrig udlĂŠgges. I det beskedne omfang nordslesvigske soldaters selvopfattelse har vĂŠret under faghistorisk behandling, har spĂžrgsmĂ„let om netop nationalt sindelag ogsĂ„ ofte vĂŠret i centrum. I modsĂŠtning hertil er denne afhandling en mere Ă„ben undersĂžgelse af forskellige former for fĂŠllesskabsforstĂ„else i sammenhĂŠng med krigsdeltagelsen, og analysen tager udgangspunkt i en rĂŠkke udvalgte dansksindede nordslesvigske krigsdeltagere

    Implementational issues in CACSD

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    Anemia and 90-day mortality in COPD patients requiring invasive mechanical ventilation

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    Lone Rasmussen1,2, Steffen Christensen1,2, Poul Lenler-Petersen2, Søren P Johnsen11Department of Clinical Epidemiology, Aarhus University Hospital, Aarhus, Denmark; 2Department of Anaesthesiology and Intensive Care, Silkeborg Hospital, Silkeborg, DenmarkBackground: There are data to suggest that anemia is associated with increased mortality in patients with chronic obstructive pulmonary disease (COPD). In contrast, critically ill patients with low hemoglobin levels (4.3–5.5 mmol/L, 7.0–9.0 g/dL) in general do not appear to have a worsened clinical outcome. The effects of anemia in critically ill patients with COPD remain to be clarified. We examined the association between anemia (hemoglobin < 7.4 mmol/L, <12.0 g/dL) and 90-day mortality in COPD patients with acute respiratory failure treated with invasive mechanical ventilation in a single-institution follow-up study.Method: We identified all COPD patients at our institution (n = 222) admitted for the first time to the intensive care unit (ICU) requiring invasive mechanical ventilation in 1994–2004. Data on patient characteristics (eg, hemoglobin, pH, blood transfusions, and Charlson Comorbidity Index), and mortality were obtained from population-based clinical and administrative registries and medical records. We used Cox’s regression analysis to estimate mortality rate ratios (MRR) in COPD patients with and without anemia.Results: A total of 42 (18%) COPD patients were anemic at time of initiating invasive mechanical ventilation. The overall 90-day mortality among anemic COPD patients was 57.1% versus 25% in nonanemic patients. The corresponding adjusted 90-day MRR was 2.6 (95% confidence interval 1.5–4.5). Restricting analyses to patients not treated with blood transfusions during their intensive care unit stay did not materially change the MRR.Conclusion: We found anemia to be associated with increased mortality among COPD patients with acute respiratory failure requiring invasive mechanical ventilation.Keywords: anemia, mortality, chronic obstructive pulmonary disease, intensive car

    Has the regulation of non-GAAP disclosures influenced managers' use of aggressive earnings exclusions?

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    The frequency of non-GAAP (“pro forma”) reporting has continued to increase in the U.S. over the last decade despite preliminary evidence that regulatory intervention led to a decline in non-GAAP disclosures. In particular, the Sarbanes-Oxley Act of 2002 (SOX) and Regulation G (2003) impose strict requirements related to the reporting of non-GAAP numbers. More recently, the SEC has renewed its emphasis on non-GAAP reporting and declared it a “fraud risk factor.” Given the SEC’s renewed emphasis on non-GAAP disclosures, we explore the extent to which regulation has curbed potentially misleading disclosures by investigating two measures of aggressive non-GAAP reporting. Consistent with the intent of Congress and the SEC, we find some evidence that managers report adjusted earnings metrics more cautiously in the post-SOX regulatory environment. Specifically, the results suggest that firms reporting non-GAAP earnings in the post-SOX period are less likely to (1) exclude recurring items incremental to those excluded by analysts and (2) use non-GAAP exclusions to meet strategic earnings targets on a non-GAAP basis that they miss based on I/B/E/S actual earnings. However, we also find that some firms exclude specific recurring items aggressively. Overall, the results suggest that while regulation has generally reduced aggressive non-GAAP reporting, some firms continue to disclose non-GAAP earnings numbers that could be misleading in the post-SOX regulatory environment
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