259 research outputs found

    Liberalized depreciation

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    Opportunities and challenges in accounting

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    Haskins & Sells Foundation Scholastic Award

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    Anatomy of excellence

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    Effect of micro TiO₂ on cement mortar

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    TiO2 is a primary photocatalytic ingredient. If incorporated into building materials, it can keep surfaces clean and significantly reduce smog-forming air pollutants. Many researchers have focused on the ability of Nano TiO2 to reduce NOx emissions or other pollutants. However, developing countries are unable to widely utilize Nano materials due to cost and technology barriers, in spite of their great need to find means for protecting structures from pollution and improve air quality. Some studies proved that micro TiO2 (commercial grade) also has photocatalytic properties. However, the effect of this inclusion on key mechanical and durability properties needs to be verified before being recommended for wide use. In this research the effect of commercial grade TiO2 powder on fresh state flow, compressive strength, shrinkage, sulfate resistance and carbonation. The results indicated that TiO2 decreased the workability as mortars became more sticky and dry with increased TiO2 content. The compressive strength was also reduced in TiO2 containing samples compared to the control samples especially at early ages .However, TiO2 powder as an additive in mortar was useful in reducing carbonation due to the filler effect. No samples in the current investigation showed signs of cracking or expansive mass loss due to sulfate exposure. It is recommended that TiO2 powder should be used as an additive to the mortar plaster to help in controlling the air pollution problem. However, some mix adjustment may be needed to counteract the loss in flow and strength due to the inclusion of TiO2 powder

    Analysis of the Combinatory Effect of Uniaxial Electrical and Magnetic Anisotropy on the Input Impedance and Mutual Coupling of a Printed Dipole Antenna

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    The main objective of this work is to investigate the combinatory effects of both uniaxial magnetic and electrical anisotropies on the input impedance, resonant length and the mutual coupling between two dipoles printed on an anisotropic grounded substrate. Three different configurations: broadside, collinear and echelon are considered for the coupling investigation. The study is based on the numerical solution of the integral equation using the method of moments through the mathematical derivation of the appropriate Green's functions in the spectral domain. In order to validate the computing method and evaluated Matlab? calculation code, numerical results are compared with available literature treating particular cases of uniaxial electrical anisotropy; good agreements are observed. New results of dipole structures printed on uniaxial magnetic anisotropic substrates are presented and discussed, with the investigation of the combined electrical and magnetic anisotropies effect on the input impedance and mutual coupling for different geometrical configurations. The combined uniaxial (electric and magnetic) anisotropies provide additional degrees of freedom for the input impedance control and coupling reduction

    Drug-related mutational patterns in hepatitis B virus (HBV) reverse transcriptase proteins from Iranian treatment-Naïve chronic HBV patients

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    Background: Immunomodulators and Nucleotide analogues have been used globally for the dealing of chronic hepatitis B virus (HBV) infection. However, the development of drug resistance is a major limitation to their long-term effectiveness. Objectives: The aim of this study was to characterize the hepatitis B virus reverse transcriptase (RT) protein variations among Iranian chronic HBV carriers who did not receive any antiviral treatments. Materials and Methods: Hepatitis B virus partial RT genes from 325 chronic in active carrier patients were amplified and directly sequenced. Nucleotide/amino acid substitutions were identified compared to the sequences obtained from the database. Results: All strains belonging to genotype D.365 amino-acid substitutions were found. Mutations related to lamivudine, adefovir, telbivudine, and entecavir occurred in (YMDD) 4% (n = 13), (SVQ) 17.23% (n = 56), (M204I/V + L180M) 2.45% (n = 8) and (M204I) 2.76% (n = 9) of patients, respectively. Conclusions: RT mutants do occur naturally and could be found in HBV carriers who have never received antiviral therapy. However, mutations related to drug resistance in Iranian treatment-naïve chronic HBV patients were found to be higher than other studies published formerly. Chronic HBV patients should be monitored closely prior the commencement of therapy to achieve the best regimen option. © 2013, KOWSAR Corp

    Política de estabilização de renda para a agricultura familiar: uma análise de risco.

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    Os produtores familiares foram prejudicados pelas políticas de substituição de importações e de modernização da agricultura, sofrendo com elevadas transferências de renda para fora do setor. Uma forma de ressarci-los seria implementando uma política de estabilização de renda que asseguraria rentabilidade estável aos produtores. O objetivo deste artigo é determinar os benefícios de uma política de estabilização de renda implementada na agricultura familiar para agricultores e consumidores de arroz, feijão, milho e mandioca, e os custos para agricultores comerciais nesses mercados. Utilizou-se o modelo de Newbery e Stiglitz, que considera a redução do risco com a política de estabilização de renda. A política implicaria aumento de receita para produtores familiares. Os benefícios de transferência superariam os de eficiência para produtores familiares e consumidores. Os benefícios para a agricultura familiar superariam os custos da agricultura comercial com a política nos mercados de feijão, mandioca e milho, e os benefícios totais superariam os custos totais nos mercados de feijão e milho, ao contrário ocorreria nos mercados de arroz e mandioca, embora neste fosse pequena a diferença. Conclui-se que a implementação da política seria viável nos mercados onde a participação da agricultura familiar fosse maior que a da comercial e naqueles importadores
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