What Influence Does Residual Magnetism Have on the Transformer Core?

Whenever a power or distribution transformer is isolated from the power system, it is very likely that residual magnetism remains in the core. Residual magnetism also occurs when performing winding resistance test which is also a routine test of the transformer manufacturers and onsite test. This paper discusses the influence of residual magnetism on some diagnostic measurement methods and on the inrush current. It also describes how to overcome the difculties of demagnetisation onsite with a mobile test equipment

MARIA: Magnetic reflectometer with high incident angle

The neutron reflectometer MARIA with polarisation analysis, which is operated by JCNS, Forschungszentrum Jülich, was designed for the investigation of thin magnetic layered structures down to the monolayer scale and lateral structures

Electrosynthesis of trimethylorthoformate on BDD electrodes

The anodic methoxylation of formaldehyde dimethylacetal (FADMA) to trimethylorthoformate (TMOF) in basic methanol was investigated on boron-doped diamond (BDD) electrodes. Cyclic voltammetry and preparative electrolysis have shown that FADMA is electrochemically inactive in the solvent stability region; nevertheless FADMA can be oxidized in the potential region of methanol oxidation. A reaction scheme involving intermediates of methanol oxidation (methoxy radicals) has been propose

Missing Heritability in the Tails of Quantitative Traits? A Simulation Study on the Impact of Slightly Altered True Genetic Models

Objective: Genome-wide association studies have identified robust associations between single nucleotide polymorphisms and complex traits. As the proportion of phenotypic variance explained is still limited for most of the traits, larger and larger meta-analyses are being conducted to detect additional associations. Here we investigate the impact of the study design and the underlying assumption about the true genetic effect in a bimodal mixture situation on the power to detect associations. Methods: We performed simulations of quantitative phenotypes analysed by standard linear regression and dichotomized case-control data sets from the extremes of the quantitative trait analysed by standard logistic regression. Results: Using linear regression, markers with an effect in the extremes of the traits were almost undetectable, whereas analysing extremes by case-control design had superior power even for much smaller sample sizes. Two real data examples are provided to support our theoretical findings and to explore our mixture and parameter assumption. Conclusions: Our findings support the idea to re-analyse the available meta-analysis data sets to detect new loci in the extremes. Moreover, our investigation offers an explanation for discrepant findings when analysing quantitative traits in the general population and in the extremes. Copyright (C) 2011 S. Karger AG, Base

Is Cash (the only) King? – A critical analysis of the relevance of Cashflow figures according to IAS 7

Die Aussage „Cash is King“ wird häufig getätigt, um eine besondere praktische Relevanz von Cashflow-Größen der Kapitalflussrechnung für den externen Adressaten des Jahresabschlusses hervorzuheben. Cashflow-Größen wird insbesondere eine geringe Beeinflussbarkeit durch Bilanzpolitik zugesprochen und somit eine besondere Eignung als Maß des Unternehmenserfolgs. Im Rahmen dieser Arbeit wird die tatsächliche Aussagekraft von Cashflow-Größen der Kapitalflussrechnung nach IAS 7 eingeordnet. Dazu wird zum einen die Beeinflussbarkeit der Kapitalflussrechnung durch bilanzpolitische Maßnahmen untersucht. Zum anderen wird Literatur betrachtet, welche die Aussagekraft von Cashflow- und Ergebnis-Größen über den Erfolg eines Unternehmens gegenüberstellt. Ein wichtiges Resultat der Arbeit ist, dass Unternehmen durch die Ausübung des Wahlrechtes zur indirekten Darstellung des Cashflows aus betrieblicher Tätigkeit, die Aussagekraft ihrer Kapitalflussrechnung beschränken. Aus diesem Grunde wäre eine Verpflichtung zur Veröffentlichung einer direkten Darstellung des Cashflows aus betrieblicher Tätigkeit wünschenswert. Keywords: IAS 7; Cashflow; Kapitalflussrechnung; Bilanzpolitik.When accountants or academics state „Cash is King“, they usually want to emphasize the practical relevance of Cashflow figures for external addressees of annual financial statements. In particular, Cashflow figures are considered relatively free from accounting policy measures and therefore appear to be particularly suitable indicators for measuring corporate success. Within this article, the actual relevance of Cashflow figures according to IAS 7 is evaluated. For this purpose, the influence of accounting policy measures on Cashflow figures according to IAS 7 is assessed. In addition, literature is examined that directly compares the ability of Cashflow figures and earnings figures to represent the success of a company. An important result of this article is that companies reduce the informative value of their Cashflow statement, when they decide to use the indirect method for the Cashflow from operating activities. For this reason, an obligation to use the direct method, when presenting the Cashflow from operating activities, would be desirable. Keywords: IAS 7; Cashflow; Cashflow statement; accounting policy

Aplicación web para gestión y consumo de tours con elementos multimedia

Este Trabajo de Fin de Grado (en adelante TFG) consiste en la creación de una página web “VirtualFreeTour” para la creación y consumo de tours, sin necesidad de guía personal. De esta forma, se permite a los usuarios de la aplicación disfrutar de tours a través de un recorrido marcado, consumiendo el contenido multimedia indicado en cada una de las paradas del tour. “VirtualFreeTour” ofrece a los usuarios un espacio en el que puedan encontrar en la localización que les interese, historias y curiosidades de todo tipo, a través de una interfaz agradable y adaptada a móvil, con posibilidad de búsqueda de tours, guardado de sus favoritos, y reproducción de contenido multimedia que enriquecerá la experiencia. Por otra parte, los creadores de contenido dispondrán de herramientas de edición y creación de tours, con las que podrán marcar rutas y añadir comentarios y elementos multimedia a los puntos de cada ruta. Cabe mencionar la relación de este proyecto con los tour gratuitos o “free tours”, que son formas de negocio bastante consumidas por turistas a lo largo del mundo, permiten conocer en poco tiempo un gran contenido histórico de la localización donde se desarrollen. Este proyecto, aprovechando la situación en la que se ha desarrollado, con la presencia del COVID19 bastante acentuada, permitirá la adaptación de los mencionados “free tours” a un entorno más seguro, más versátil y más completo. La aplicación está desarrollada usando el framework de Angular [1], un framework bastante conocido en la comunidad de desarrollo web. Bootstrap [2], otro framework de herramientas de desarrollo web usado para dar estilos y funcionalidades a los elementos web. Y por último Firebase [3], una plataforma que ofrece funcionalidades como hosting web, autenticación de usuarios, base de datos no relacional, alojamiento de fcheros multimedia y triggers de bases de datos. Enconclusión, esta aplicación pretende generar una nueva forma de consumo de tours, llevándolos al mundo web y multimedia. Facilitando su consumo y su creación

Alcohol-induced retrograde facilitation? Mixed evidence in a preregistered replication and encoding-maintenance-retrieval analysis

Somewhat counterintuitively, alcohol consumption following learning of new information has been shown to enhance performance on a delayed subsequent memory test. This phenomenon has become known as the retrograde facilitation effect (Parker et al., 1981). Although conceptually replicated repeatedly, serious methodological problems are associated with most previous demonstrations of retrograde facilitation. Moreover, two potential explanations have been proposed, the interference and the consolidation hypothesis. So far, empirical evidence for and against both hypotheses is inconclusive (Wixted, 2004). To scrutinize the existence of the effect, we conducted a pre-registered replication that avoided common methodological pitfalls. In addition, we used Küpper-Tetzel and Erdfelder’s (2012) multinomial processing tree (MPT) model to disentangle encoding, maintenance, and retrieval contributions to memory performance. With a total sample size of N = 93, we found no evidence for retrograde facilitation in overall cued or free recall of previously presented word pairs. In line with this, MPT analyses also showed no reliable difference in maintenance probabilities. However, MPT analyses revealed a robust alcohol advantage in retrieval. We conclude that alcohol-induced retrograde facilitation might exist and be driven by an underlying retrieval benefit. Future research is needed to investigate potential moderators and mediators of the effect explicitly