“Eat dry beans, split peas, lentils and soya regularly”: A food-based dietary guideline

The objective of this paper is to review recent scientific evidence to support the food-based dietary guideline (FBDG): “Eat dry beans, split peas, lentils and soya regularly”. In this review, legumes are synonymous with the term “pulses”, while soy beans are classified as “oilseeds”. The FBDG was originally introduced to address both under- and overnutrition in SouthAfrica. The nutrient and non-nutrient content, results of recent  epidemiological and intervention studies on health effects, recommended intakes and barriers to consumption are briefly reviewed. Legumes are rich and economical sources of good-quality protein, slow-release  carbohydrates, dietary fibre (non-starch polysaccharides), various vitamins and minerals and non-nutritive components which may have several beneficial health effects. Pulses have a low energy, fat and sodium content. Therefore, legumes contribute to dietary adequacy, while protecting against noncommunicable diseases through many mechanisms. Evidence is presented that concerns about excessive flatulence from eating beans may be exaggerated, and that there is individual variation in response to different bean types. It is recommended that nutritionists should aggressively encourage consumers to consume more legumes. They should also be advised to evaluate different legume varieties to minimise undesirable symptoms. More research is needed to assess gastrointestinal responses between types of available and consumed legumes in South Africa. The FBDG should be tested in different population groups to determine how to maintain legumes as a traditional food. Increasing familiarity with legumes could help to increase the likelihood that they may be incorporated more regularly into the diet

"Eat dry beans, split peas, lentils and soya regularly": a food-based dietary guideline

The objective of this paper is to review recent scientific evidence to support the food-based dietary guideline (FBDG): “Eat dry beans, split peas, lentils and soya regularly”. In this review, legumes are synonymous with the term “pulses”, while soy beans are classified as “oilseeds”. The FBDG was originally introduced to address both under- and overnutrition in South Africa. The nutrient and non-nutrient content, results of recent epidemiological and intervention studies on health effects, recommended intakes and barriers to consumption are briefly reviewed. Legumes are rich and economical sources of good-quality protein, slow-release carbohydrates, dietary fibre (non-starch polysaccharides), various vitamins and minerals and non-nutritive components which may have several beneficial health effects. Pulses have a low energy, fat and sodium content. Therefore, legumes contribute to dietary adequacy, while protecting against noncommunicable diseases through many mechanisms. Evidence is presented that concerns about excessive flatulence from eating beans may be exaggerated, and that there is individual variation in response to different bean types. It is recommended that nutritionists should aggressively encourage consumers to consume more legumes. They should also be advised to evaluate different legume varieties to minimise undesirable symptoms. More research is needed to assess gastrointestinal responses between types of available and consumed legumes in South Africa. The FBDG should be tested in different population groups to determine how to maintain legumes as a traditional food. Increasing familiarity with legumes could help to increase the likelihood that they may be incorporated more regularly into the diet.Department of HE and Training approved lis

Estimating long-term volatility parameters for market-consistent models

Contemporary actuarial and accounting practices (APN 110 in the South African context) require the use of market-consistent models for the valuation of embedded investment derivatives. These models have to be calibrated with accurate and up-to-date market data. Arguably, the most important variable in the valuation of embedded equity derivatives is implied volatility. However, accurate long-term volatility estimation is difficult because of a general lack of tradable, liquid medium- and long-term derivative instruments, be they exchange-traded or over the counter. In South Africa, given the relatively short-term nature of the local derivatives market, this is of particular concern. This paper attempts to address this concern by: — providing a comprehensive, critical evaluation of the long-term volatility models most commonly used in practice, encompassing simple historical volatility estimation and econometric, deterministic and stochastic volatility models; and — introducing several fairly recent nonparametric alternative methods for estimating long-term volatility, namely break-even volatility and canonical option valuation. The authors apply these various models and methodologies to South African market data, thus providing practical, long-term volatility estimates under each modelling framework whilst accounting for real-world difficulties and constraints. In so doing, they identify those models and methodologies they consider to be most suited to long-term volatility estimation and propose best estimation practices within each identified area. Thus, while application is restricted to the South African market, the general discussion, as well as the suggestion of best practice, in each of the evaluated modelling areas remains relevant for all long-term volatility estimation

Evelopment of the model of diagnosis of the risk of bankruptcy

The article presents an overview of foreign and domestic models for the diagnosis of bankruptcy risk, and gives a brief description of them. Also considered the development of our own model of bankruptcy risk diagnostics for Russian enterprise

A dual process account of creative thinking

This article explicates the potential role played by type 1 thinking (automatic, fast) and type 2 thinking (effortful, logical) in creative thinking. The relevance of Evans's (2007) models of conflict of dual processes in thinking is discussed with regards to creative thinking. The role played by type 1 thinking and type 2 thinking during the different stages of creativity (problem finding and conceptualization, incubation, illumination, verification and dissemination) is discussed. It is proposed that although both types of thinking are active in creativity, the extent to which they are active and the nature of their contribution to creativity will vary between stages of the creative process. Directions for future research to test this proposal are outlined; differing methodologies and the investigation of different stages of creative thinking are discussed. © Taylor & Francis Group, LLC

Бухгалтерский учет расчетов с персоналом по оплате труда (на примере предприятия HORUS INTERTRADE & CONSULTING)

В данной работе была рассмотрена специфика бухгалтерского учета расчетов с персоналом по оплате труда как в соответствии с российским законодательством, так и с законодательством Республики Узбекистан, дана характеристика организации бухгалтерского учета операций по расчетам с персоналом в узбекской компании ООО "Horus Intertrade & Consulting Kft", предложены меры по ее совершенствованию.In this work, the specifics of the bookkeeping of settlements with employees on remuneration of labor, both in accordance with Russian legislation and with the legislation of the Republic of Uzbekistan, was given, and the characteristics of the organization of accounting for transactions with personnel in the Uzbek company Horus Intertrade & Consulting Kft, Measures for its improvement have been proposed

Numerical Weather Prediction (NWP) and hybrid ARMA/ANN model to predict global radiation

We propose in this paper an original technique to predict global radiation using a hybrid ARMA/ANN model and data issued from a numerical weather prediction model (ALADIN). We particularly look at the Multi-Layer Perceptron. After optimizing our architecture with ALADIN and endogenous data previously made stationary and using an innovative pre-input layer selection method, we combined it to an ARMA model from a rule based on the analysis of hourly data series. This model has been used to forecast the hourly global radiation for five places in Mediterranean area. Our technique outperforms classical models for all the places. The nRMSE for our hybrid model ANN/ARMA is 14.9% compared to 26.2% for the na\"ive persistence predictor. Note that in the stand alone ANN case the nRMSE is 18.4%. Finally, in order to discuss the reliability of the forecaster outputs, a complementary study concerning the confidence interval of each prediction is proposedComment: Energy (2012)