Interest Rate Swaps: Are Current Disclosures Adequate?

Interest rate swaps are becoming increasingly popular in financial markets today, both for speculative and hedging purposes. Because of this increase in use, it was necessary for the Financial Accounting Standards Board and the Securities and Exchange Commission to begin regulating the disclosure of these financial derivatives. Although several pronouncements from both of the previously mentioned governing bodies have been released in the past few years, the minimum requirements do not fully present a company's financial position in regard to their use of interest rate swaps. Since the majority of publicly held companies are meeting only the minimum requirements, many third party users are not given full disclosure. The purpose of this paper is to describe the current accounting standards set forth by the FASB and the SEC, to provide sample disclosures from several annual reports, and finally to recommend improvements that will enhance third party user's knowledge of a company's interest rate swap position.B.S. (Bachelor of Science

Weather Control - Astrobilliard and Mathematical Tsunami

In this paper we give mathematical model to generalize mathematically the concept of billiard game to be played into a universe region, which leads to the ionosphere’s Plasma heating, thus allow one to get a tsunami waves where he need. Keyword: Riemannian manifold, Energy conservation, electro- magnetic fields, Plasma heating

Motivating students to perform an experiment in technological design contexts

In a teaching-learning sequence on the subject of energy we have tried technological design contexts to motivate students by using only context-based reasons to perform experiments on the subject of energy. We use these experiments to have the students reinvent practical laws of energy conservation from their data. We expected students to see the need for an experiment to test their designs but in our first try-out we encountered some problems with this, basically blocking the intended path to understanding energy conservation. In our second try-out we have improved the learning materials effectively hereby finding several contextual reasons for students to perform an experiment but also an unexpected reason for students not to perform an experiment

On The Mechanism And Behavior Of Plasma

The charged particles’ action of  and fields have three diverse levels of modeling, Starting with the simplest one to the most complicated. In this paper we consider the generalization of Newtonian force law in geometrical term is to describe charged particles’ (plasma) trajectories on electromagnetic fields in the kinetic or microscopic model. Keyword: Gravitational field, Time–dependent Flow, Integral Curves, Exterior Differential Systems, Kinetic Energy

On Some Fourier Asymptotes of Fractal Measures

We give a condition for a quasi-regular set to satisfy certain density, if  is absolutely continuous with respect to  and an inequality was hold. We investigate a Fourier asymptotic of fractal measures with a sharp bound. For a continuous measure with a monotone discrete sequence a best estimate was proved. Keywords: Maximal functions, Wiener’s Measures, Fractal Measures, quasi-regula

Evaluation of the anesthetic effects of xylazine-ketamine, xylazine-tiletamine-zolazepam and tiletamine-zolazepam using clinical and laboratory parameters in rabbits

The aim of this study was to evaluate the anesthetic effects of xylazine-ketamine (XK), xylazine-tiletamine-zolazepam (XTZ) and tiletamine-zolazepam (TZ) using hematological and biochemical parameters in rabbits. A total of 18 rabbits were divided into three equal treatment groups (n = 6). The rabbits in the XK, XTZ, and TZ groups were administered xylazine (5 mg/kg) and ketamine (50 mg/kg), xylazine (5 mg/kg) and TZ (15 mg/kg), and TZ (15 mg/kg), respectively, via the intramuscular route. Following the injection, their reflexes were tested every 5 minutes. Heart rate, respiratory rate, and body temperature were determined before the injection (0 min) and at 5, 15, 30, 45, 60, 75, 90, and 120 min after injecting the anesthetic combinations. Furthermore, hematological and biochemical (alanine transaminase [ALT], aspartate transaminase [AST], alkaline phosphatase [ALP], bilirubin, blood urea nitrogen [BUN], and urea) analyses were also performed before, during, and after anesthesia administration. The duration of anesthesia and loss of reflexes were significantly longer in the XTZ group than in the other groups. However, in the TZ group, reflexes were remained. Respiratory rate and body temperature decreased in all the groups. Moreover, heart rate reduced only in the XK and XTZ groups, and the hematological parameters of all groups were comparable. Serum AST and ALP levels increased in the XTZ group compared to that in the XK and TZ groups, respectively. However, these increases were within the reference limits. The post-anesthesia serum BUN and urea levels significantly increased in the XTZ group (p < 0.05) compared to that in the other groups. Thus, although the XTZ combination provided satisfactory anesthetic effect in rabbits, it may be nephrotoxic. Therefore, its use for anesthesia induction in invasive renal procedures and experimental nephrotoxicity studies is not advisable