41 research outputs found
Diamondoid diacids ('O4' species) in oil sands process-affected water.
RATIONALE: As a by-product of oil sands extraction, large volumes of oil sands process water (OSPW) are generated, which are contaminated with a large range of water-soluble organic compounds. The acids are thought to be derived from hydrocarbons via natural biodegradation pathways such as α- and β-oxidation of alkyl substituents, which could produce mono- and diacids, for example. However, while several monoacids ('O2' species) have been identified, the presence of diacids (i.e. 'O4' species) has only been deduced from results obtained via Fourier transform infrared (FTIR) spectroscopy, Fourier transform ion cyclotron resonance high-resolution mass spectrometry (FTICR-HRMS) and nuclear magnetic resonance ((1)H-NMR) spectroscopy and the structures have never been confirmed. METHODS: An extract of an OSPW from a Canadian tailings pond was analysed and the retention times and the electron ionization mass spectra of some analytes were compared with those of bis-methyl esters of authentic diacids by gas chromatography × gas chromatography/time-of-flight mass spectrometry (GCxGC/TOFMS) in nominal and accurate mass configurations. RESULTS: Two diamondoid diacids (3-carboxymethyladamantane-1-carboxylic acid and adamantane-1,3-dicarboxylic acid) were firmly identified as their bis-methyl esters by retention time and mass spectral matching and several other structural isomers were more tentatively assigned. Diacids have substantially increased polarity over the hydrocarbon and monoacid species from which they probably derive: as late members of biodegradation processes they may be useful indicators of weathering and ageing, not only of OSPW, but potentially of crude oil residues more generally. CONCLUSIONS: Structures of O4 species in OSPW have been identified. This confirms pathways of microbial biodegradation, which were only postulated previously, and may be a further indication that remediation of OSPW toxicity can occur by natural microbial action. The presence and abundance of these diacids might therefore be useful as a measure of biodegradation and weathering
Pengaruh Faktor Free Cash FLow dan Leverage terhadap manajemen Laba: Literature review
The purpose of this article is to analyze the influence of the Free Cash Flow and Leverage factors on earnings management through an analysis of literature reviews in the field of financial management. The method used in this study is a literature study by reviewing some of the results of previous studies. The writing approach in this scientific article is to use qualitative methods and library research with the help of the latest references obtained from Google Schoolers and Mendeley citation searches. The results of previous studies were analyzed and used as reference material to determine answering the existing hypotheses. The results of the literature review show that the Free Cash Flow factor has two results, namely it can influence and does not significantly influence earnings management within the company, as well as Leverage which can sometimes give positive results on earnings management, but can also have a negative effect on earnings management.
Keywords: Free Cash Flow, Leverage, Literature Review, Earnings Managemen
Literature Review: Diferensiasi Efek Current Ratio dan Profitability Ratio pada Harga Saham Perusahaan
Financial ratios are useful for predicting a company's financial difficulties, operating results, current and future financial condition of the company, as well as a guide for investors regarding past and future performance. The current ratio and profitability ratio in the form of Return of Assets are the ratios used in the company's financial statements. The results of this report serve as a guide for investors in assessing the company so that it influences the company's stock price. The method used is a literature study by reviewing various related studies recorded in Mendeley references and Google Schoolars both nationally and internationally. The results of this study were analyzed, and used as material for discussion to determine answers to problems regarding the relationship between the current ratio and profitability ratio on the company's stock price that struggles with firm value. All ideas from each study provide information about the methodologically desirable theory of the study being analyzed. The results explain that there is a relationship between the current ratio on stock prices and return on assets can be used as a basis for determining the level of company profitability. Therefore, it is affected by the positive and significant influence between the current ratio and the profitability ratio on stock prices.
Keywords: Current Ratio, Return of Assets, Profitability Ratio, Stock Pric
Language Constrain in Academic Writing in The Form of Thesis For Students of Letters Faculty of Universitas Muslim Indonesia Makassar
This research aims to describe the students’ dominant influence in writing their thesis and the factors they faced in writing their thesis. The method of the study was library research, which meant that the researcher only collected data from their thesis, which was under the researcher’s supervision, and students tested in the thesis examination. The population of this research was all language aspects in the language constraints in academic writing. Because the language aspects are too large, the researcher limited the sample using a purposive sample technique, such as diction, effective sentences (coherence and parallelism), conjunctions, punctuation, and paragraphs (open, main, and closed). Then, the techniques for collecting data were observation, noting, and documentation. Those data were taken from 21 students writing their thesis and tested in the thesis examination. The result of this research was the dominant students' influence in writing their thesis was to compose effective sentences, chose exact words (diction), used conjunction, and made/built open and closed paragraphs. The factors that made it them were students' less practiced writing, less reading, and only depending on their lectur
Determinants of agricultural technical efficiency and technology adoption in Mozambique
This dissertation provides new estimates of farm household efficiency and its determinants, and analyzes the determinants of technology adoption among smallholder farmers in Mozambique. A translog stochastic frontier production function and a first difference model incorporating a model of farm household inefficiency effects are applied to test the existence of agricultural farm household inefficiencies and their determinants in Mozambique. Data were obtained from “Trabalho de InquĂ©rito AgrĂcola” (TIA), a farm income household survey conducted in two agricultural seasons (2001/02 and 2004/05). The null hypothesis of equal farm household efficiency among households was rejected. Variation in farm household efficiency indicates that access to agricultural technology is a severe constraint for most farm households. Farm household efficiency varied widely across household and across provinces and agro-ecologies. Factors such as access to advisory services, access to rural credit, membership to an agricultural association, use of improved agricultural technology (irrigation, improved seeds, animal traction and chemical inputs) among others, were found to reduce significantly the level of household farm household inefficiencies. Households with easy access to land tended to have low farm household efficiency indices. Farm households led by females were less efficient than male headed households. Empowering women is especially important because they provide most of the agricultural labor and are increasingly heading rural households. Analysis of change of panel data indicates that the stochastic production frontier moved but many farmers did not catch up. Changes in access to extension, access to credit explain changes in the inefficiency change between 2002 and 2005. Analysis of new agricultural technology adoption indicates that, holding other factors constant, households with access to agricultural advisory services, those with access to rural credit and members of agricultural associations are more likely to adopt new agricultural technologies. Changes in technology adoption are associated with changes in extension access and changes in credit access as well as initial status of farm household on access to credit and access to extension services
UMD LIBRARY CONNECTION Join Us May 15-16 for the 22 nd Annual Northeastern Minnesota Book Awards
books that best represent northeastern Minnesota in the areas of history, culture, heritage, or lifestyle. The festivities will include a writing workshop from 2 to 4 p.m. on Saturday, May 15, in the UMD Library fourth floor rotunda reading room (see below), and a program and awards presentation from 1:30 to 5 p.m. on Sunday, May 16, in the Kirby Ballroom at UMD. Sunday’s celebration offers a book fair, nominated author readings, and refreshments beginning at 1:30 p.m. Barton Sutter, Duluth’s first poet laureate, will emcee the formal program, which begins at 3:30 p.m., with Beatrice Ojakangas giving the NEMBA address. Beatrice Ojakangas Culminating the weekend will be the presentation of awards in five categories: (1) fiction, (2) poetry, (3) memoir/creative nonfiction, (4) general nonfiction, and (5) children’s literature. Thirty-four books published in 2009 have been nominated. The winner in each category will receive a cash prize of $300, and the winning author and honorabl
Operational sustainability and length-weight relationship for the fish species most exploited in Cameroon coast, central Africa
International audienceBiometric studies in fisheries can provide new indicators essential for fisheries management. Among the different statistical elements that can be obtained from biometric data, the skewness of the population distribution and the relationship between the length and the weight of a fish can help assess the level of sustainability of a resource. Biometric data on marine fish were collected at 19 landings sites along the Cameroon coast for 6221 individual fish during several research campaigns. This paper provides the length-weight keys for 27 species of marine fishes mostly found in Cameroon fish landings, also providing insights in their level of exploitation. Overall, 62.05% of the fish species studied have a total length of less than 30 cm. Ilisha africana and Lutjanus sp. are the most and least exploited fish species respectively. The mean skewness of 0.838 suggests the resource is generally under pressure. This pressure varies amongst species, with Galeoides decadactylus (2.463) being under more pressure and Tylosurus sp.(-0.644) being the best exploited. The coefficient of allometry for all the species studied (2.718) indicates that fishes on the Cameroonian coast are generally thin (ie, grow more in length than in biomass). This may result from fishing practices, the physiological state of the resource (sex, maturation of the gonads) and the state of health of coastal and marine ecosystems. Further research needs to be undertaken to provide more information on the issue