1,385 research outputs found
On the asexual reproduction of Plagiochila pluma Steph.
Four types of asexual reproduction in Plagiochila and the Plagiochilaceae are known: propagules, caducous leaves, gemmae and cladia. Plagiochila pluma Steph. has caducous leaves and teeth with regenerants. The terms for asexual reproduction modes in liverworts are briefly discussed and new definitions proposed
Preliminary list of bryophytes of Heishiding Nature Reserve, Guangdong Province, China
Thirty-seven species of hepatics and 66 species of mosses are reported from Heishiding Nature Reserve, including eight taxa new to China and one species new to mainland China. The new taxa for China are Ectropothecium aneitense Broth., Gammiella tonkinensis (Broth. & Par.) Tan, G. touwii Tan, Hypnum fauriei Card., Papillidiopsis complanata (Dix.) Buck & Tan, Syrrhopodon prolifer Schwaegr. var. papillosum (C.Müll.) Reese, Trichosteleum pseudo-mammosum Fleisch., and Trichostomum crispulum Bruch; and the species new to mainland China is Isocladiella surcularis (Dix.) Tan & Mohamed. The phytogeography of the area and the bryophytes are discussed
On the bryogeography of Western Melanesian Lejeuneaceae : with comments on their epiphyllous occurrence
The phytogeography of Western Melanesian (Papua New Guinea, West Irian and the Solomon Islands) Lejeuneaceae was studied on the basis of previous literature and the Huon Peninsula material from the Koponen-Norris expedition. The largest portion of the Lejeuneaceae belong to Western Melanesian and Malaysian endemics. The number of Western Melanesian endemic Lejeuneaceae (20.5 %) is, however, somewhat lower than generally in hepatics (38.2 %). This is apparently due to the large number of epiphyllous taxa in the Lejeuneaceae, a group especially widespread in lowland rainforests
VERKKOLASKUTUSOHJEET PK-YRITYKSILLE : Yritysverkkopankkien verkkolaskutuspalvelut
Verkkolaskutus on yleistynyt melko hyvin, mutta etenkin pk-yrityksissä se on käynyt hitaammin. Syitä tähän on monia, mutta epätietoisuus ja erilaisten laskutuspalveluiden runsas määrä ovat voineet hidastaa verkkolaskutukseen siirtymistä yrityksissä. Verkkolaskutus tuo paljon etuja sekä laskun lähettäjälle että vastaanottajalle.
Opinnäytetyö on kehittämistyö, jonka tarkoituksena on laatia pk-yrityksille pankkikohtaiset verkkolaskutusohjeet yritysverkkopankkien verkkolaskutuspalveluista. Ohjeet laadittiin toimeksiantajan asiakkaiden yhteistyökumppaneita varten. Lisäksi aineiston perusteella laadittiin yhteenvetoraportti pankkien tarjoamista verkkolaskutuspalveluista. Opinnäytetyön tavoitteena on selkeyttää ja sitä kautta edistää pk-yritysten siirtymistä verkkolaskutukseen.
Aineisto työhön kerättiin pääosin pankkien yrityspalveluista vastaavien toimihenkilöiden kanssa käytyjen haastatte-luiden avulla. Lisäksi apuna käytettiin pankkien Internet-sivuja sekä pankkitoimihenkilöiden antamia ohjeita ja tie-dotteita. Tutkimustapana käytettiin laadullista eli kvalitatiivista tutkimusta ja haastattelut tehtiin avoimina yksilö-haastatteluina kunkin toimihenkilön kanssa, sillä tavoitteena oli saada mahdollisimman kattava ja luotettava aineisto. Haastattelut käytiin joko kasvotusten, puhelimitse tai sähköpostitse. Työtä varten haastateltiin seuraavia pankkeja: Pohjois-Savon Osuuspankki, Säästöpankki Optia, POP Pankki, Danske Bank, Handelsbanken, Nordea, Aktia ja Ålandsbanken.
Työn teoreettinen viitekehys käsitti verkkolaskutusta yleisesti sekä pankkien tarjoamia verkkolaskutuspalveluita ja se koottiin verkkolaskutukseen liittyvästä kirjallisuudesta, tutkimuksista ja elektronisista julkaisuista sekä kerättyä aineistoa hyödyntäen.
Tutkimuksesta selvisi, että pankkien verkkolaskutuspalvelut eroavat paljon toisistaan, jonka vuoksi niitä on myös vaikea vertailla keskenään. Suurin erottava tekijä verkkolaskutuspalveluissa on kuitenkin niiden hinnoitteluperiaat-teet. Laadituista ohjeista ja raportista tehtiin suunnitelmien mukaisesti selkeät ja kattavat. Toimeksiantajan pyynnöstä laadittuja ohjeita ja raporttia ei kuitenkaan julkaista tässä työssä.E-invoicing has become more and more common but especially in small and medium-sized enterprises the progress has been slower. There can be various reasons for this slow progress but unawareness and the large number of different invoicing solutions might be noteworthy explanations why e-invoicing has not been introduced in many companies. E-invoicing gives plenty of advantages for both the sender and the recipient of the invoice.
This thesis is a development work and its aim was to make e-invoicing instructions of each bank's e-invoicing solu-tions used in online banking service. The instructions were made for the cooperation partners of the commissioners customers. Additionally, a summary report of the banks' e-invoicing solutions was made. The aim of this thesis was to clarify the current e-invoicing alternatives and make small and medium-sized enterprises' transition to e-invoicing smooth.
The information for this survey was collected mainly by interviewing bank employees in charge of business services. The banks' Internet pages as well as instructions and handouts used by clerical workers were also helpful while collecting the information. The goal was to get as comprehensive and reliable information as possible, which is why the research method chosen was a qualitative method in form of unstructured interviews conducted individually with each employee. The interviews were executed either face to face, through phone or through e-mail. The following banks were interviewed for the study: Pohjois-Savon Osuuspankki, Säästöpankki Optia, POP Pankki, Danske Bank, Handelsbanken, Nordea, Aktia, Ålandsbanken.
The theoretical framework was based on e-invoicing in general and banks' e-invoicing solutions. The information about e-invoicing was gathered from literature, researches, electronic publications and this study.
The study showed that the e-invoicing solutions of banks vary which makes it difficult to compare them. The major difference in e-invoicing solutions is the pricing principles. The instructions and the report were made clear and extensive as planned. At the commissioner's request neither the instructions nor summary report are published in this thesis
Manual of tropical bryology
Bryophytes belong to the oldest land plants. They existed already in the Palaeozoic 300 mio years ago in forms which were hardly different from the extant species. They remained relatively unchanged with relatively low evolution rates (and are thus often called a „conservative“ plant group), but could successfully establish themselves in an always varying environment from Devonian swamps to Permian forests, Mesozoic deserts and as epiphytes in Tertiary rainforests. They are not eaten by snails or insects, and are resistant against fungi and bacteria
Mirror-like address practice in Arabic-medium classroom interaction : Managing social relations and intersubjectivity
Peer reviewe
Ancient Roman Timepieces
The hour was Ancient Rome’s smallest unit of time, but their hour was different than today’s version. Three main types of timepieces used in ancient Roman times were the sundial, klepsydra, and obelisk. These were used by the elite and public to tell and keep track of time in their growing society. Ancient Roman dials were often crudely constructed, but the acceptance of approximation made them acceptable. Portable dials offered more freedom to Roman travelers, but adjustments were manual. Knowing the time based on the stars, Earth, and Sun is often ignored when modern people check the time
Loch Ness Monster and Her Impact on Culture
The Loch Ness Monster is a creature of unproven existence that lives in Loch Ness. Scholars have found references to Nessie since c. 500 CE. In May 1933, a new road was built creating new visibility and increasing sightings. The monster became popular, and people began watching for the creature along the coast. Travelers became inspired to visit in hopes of seeing Nessie. Experts explain the brain makes leaps to comprehend incomplete information. The Loch Ness Monster has increased tourism for decades, and many people still have hope that there are unimaginable creatures in the dark parts of our planet
An Examination of Setting in Six Selected Short Novels of Katherine Anne Porter
This study will examine various aspects of Katherine Anne Porter\u27s use of setting in six selected short novels
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