Relevant bibliographies by topics / IAS 21

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  2. Dissertations / Theses
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  5. Conference papers
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Academic literature on the topic 'IAS 21'

Author: Grafiati
Published: 4 June 2021
Last updated: 12 February 2022

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Journal articles on the topic "IAS 21"

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McFarlane, S., and E. Cooper. "Kinetics and voltage dependence of A-type currents on neonatal rat sensory neurons." Journal of Neurophysiology 66, no. 4 (October 1, 1991): 1380–91. http://dx.doi.org/10.1152/jn.1991.66.4.1380.

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1. We have characterized three voltage-gated potassium currents on neonatal rat nodose neurons: a rapidly inactivating current (IAf), a slowly inactivating current (IAs), and a noninactivating current (IK). 2. Most neurons expressed all three currents. However, we found that a significant number of neurons had only one of the two A-currents. 3. IAf activates rapidly (tau = 1.0-1.5 ms at -10 mV) and inactivates in 10-30 ms. The activation and steady-state inactivation curves were fit with Boltzmann distributions of V' = -21, k = 12 mV and V' = -73, k = -8 mV, respectively. 4. IAs activates more slowly than IAf (tau = 5.4-9.2 ms at -10 mV) and inactivates with two components (150-300 ms; 1-3 s). The activation and inactivation curves are shifted approximately 20 mV more positive than those of IAf, with Boltzmann coefficients of V' = -2, k = 14 mV and V' = -51, k = -14 mV, respectively. 5. Of the three, IK activates most slowly (tau = 29.4-38.3 ms at -10 mV) and at more positive potentials than IAf or IAs (V' = 16, k = 12 mV). IK does not inactivate over tens of seconds. 6. In addition, we have identified the single channels that underlie IAf and IAs. These two channels, Af and As, have the same single-channel conductance, 22 pS, but different inactivation kinetics. 7. Furthermore, we show that there is an inverse relationship between the appearance of A-currents (IAf and IAs) and the appearance of IK, suggesting that these neurons coordinate the expression of these currents in their membranes.
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DEMIRBAS, Mahmut, and Yunus SANSAR. "Mali Tablolarin Fasb 52, Ias 21 Ve Tms 21 Dogrultusunda Yabanci Para Cinsinden İfade Edilmesi." Istanbul Aydin Universitesi Dergisi 7, no. 28 (November 1, 2015): 41–52. http://dx.doi.org/10.17932/iau.iaud.m.13091352.2015.7/28.41-52.

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Sultana, M., and ZH Hashim. "Invasive Alien Fish Species in Freshwater of the Continents." Journal of Environmental Science and Natural Resources 8, no. 2 (February 29, 2016): 63–74. http://dx.doi.org/10.3329/jesnr.v8i2.26868.

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This review article presents the updated informationof freshwater Invasive Alien Species (IAS) of fishes of the continents to understand the homogenate progression in global freshwater ecosystems and the leading pathways of freshwater IAS fish introduction throughout the continents. North America contains 45 freshwater invasive fish species within 18 families, which is the most profuse off all other continents, whereas, Australia possesses the lowermost amount of freshwater IAS fish, 18 species under 8 families. Besides, Asia retains 41 freshwater IAS fish under 14 families and Europe acquires 32 species under 18 families. The uppermost spreader IAS fish family is Cyprinidae followed by Cichlidae subsequently. Nine common fishes (Carassius auratus, Cyprinus carpio, Onchorynchus mykiss, Oreochromis mossambicus, Poecilia reticulata, Salmo salar, Salmo trutta and Salvelinusfontinalis) turned out invasive in all the continents (without Antarctica). Among IAS introduction pathways, aquaculture causes the highest percentage of freshwater IAS introduction in all continents. Aquaculture root 25% of IAS fish introduction in Africa, 21% in Asia, 19% in Australia, 20% in Europe, 19% in North America and 19% in South America. There is hardly any documentation on freshwater IAS fishes of Antarctica. Therefore, future research consideration may be designed.J. Environ. Sci. & Natural Resources, 8(2): 63-74 2015
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Halbouni, Sawsan Saadi, and Asifa Yasin. "Risk Disclosure: Empirical Investigation of UAE Companies’ Compliance with International Accounting Standards." International Journal of Business and Management 11, no. 8 (July 20, 2016): 134. http://dx.doi.org/10.5539/ijbm.v11n8p134.

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This paper empirically investigates the degree of compliance with International Accounting Standards (IAS 21) Foreign Currencies Translation, which is a proxy for risk disclosure by public companies in the United Arab Emirates (UAE). The current study also examines potential factors, which might be affecting risk disclosure through utilizing IAS 21 voluntary disclosure indicator checklist to find risk disclosure by 52 companies listed on UAE stock markets for 2011 and 2012. In addition, regression analysis tests are applied to determine factors affecting risk disclosure. The results indicate a low level of risk disclosure demonstrated by companies understudy, a significant impact of business type on risk disclosure, and a negative significant impact of company age on risk disclosure. Furthermore, the results show that size, profitability, type of audit firm, and liquidity, they all had insignificant impact on risk disclosure as to the UAE sample understudy. In general, the findings show a low degree of compliance with IAS 21 Foreign Currency Translation by companies in the UAE, suggesting a serious overseers' intervention and corporate governance to guarantee quality financial reporting produced by UAE-listed firms.
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Chihi, Mehdi, Oliver Gembruch, Marvin Darkwah Oppong, Bixia Chen, Thiemo Florin Dinger, Lennart Barthel, Daniela Pierscianek, et al. "Intracranial aneurysms in patients with tuberous sclerosis complex: a systematic review." Journal of Neurosurgery: Pediatrics 24, no. 2 (August 2019): 174–83. http://dx.doi.org/10.3171/2019.2.peds18661.

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OBJECTIVETuberous sclerosis complex (TSC) is a rare multisystem genetic disease. Arterial wall developmental disorders, such as aneurysms, in association with TSC have been well described for extracranial vasculature. The characteristics of intracranial aneurysms (IAs) in TSC have not previously been addressed in the literature. This systematic review was performed to identify and assess the distinct characteristics of IAs in patients with TSC.METHODSThe authors searched PubMed, Scopus, and Web of Science for publications describing cases of TSC and IA reported before August 7, 2018. They also report 2 cases of IAs in TSC patients treated at their own institution.RESULTSThirty-three TSC patients with a total of 42 IAs were included in this review. Three individuals presented with subarachnoid hemorrhage. The IAs were large or giant in 57.1% and fusiform in 45.2% of the cases. Most of the IAs (61.9%, 26 of 42) originated from the internal carotid artery. There was a higher prevalence of pediatric cases (66.7%) and male patients (63.6%, 21 of 32 individuals with known sex) among the collected series.CONCLUSIONSTSC patients with IAs are characterized with a higher proportion of large/giant and fusiform IAs and young age, suggesting rapid aneurysmal growth. Furthermore, there is a distinct location pattern of IAs and an inverse sex ratio than in the healthy population. Large population-based patient registers are required to improve the understanding of epidemiology and pathophysiology of IA formation in TSC.
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Saccol, Ailo Valmir, and Lindolfo Storck. "ANÁLISE DE ESTABILIDADE FENOTÍPICA DE CULTIVARES DE SOJA EM 28 AMBIENTES DO RIO GRANDE DO SUL." Ciência Rural 23, no. 2 (August 1993): 145–49. http://dx.doi.org/10.1590/s0103-84781993000200004.

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O presente estudo utilizou os dados de rendimento de 21 cultivares de soja, em 28 ambientes do Rio Grande do Sul, para uma análise de estabilidade pelo modelo bi-segmentado descontínuo (STORCK, 1989), com correções devido a erros nas variáveis. As principais conclusões foram; 1) O método mostrou-se adequado para o estudo da estabilidade fenotípica de cultivares de soja, porque houve uma boa variação ambiental e um bom ajustamento dos dados ao modelo; 2) O grupo de cultivares estudado pode ser classificado em: a) Indesejáveis (Hill, IAS-2, Paraná, Prata, Sel. Foscarin, Louisiana, Hardee, Bienville, Industrial, Santa Rosa, Bossier e Viçoja); b) Adaptáveis tanto aos ambientes inferiores como aos superiores, dentro da região estudada (Pérola, Bragg e Jakson); c) Adaptáveis à ambientes superiores (Planalto, Hale-7, IAS-5, IAS-1 e IAS-4); d) Adaptáveis à ambientes médios (Hood).
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Harris, Philippa, Richard Henderson, and Peter Hayward. "Highlights from the 11th IAS Conference on Science." Lancet HIV 8, no. 8 (August 2021): e459. http://dx.doi.org/10.1016/s2352-3018(21)00161-2.

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Essl, Franz, Bernd Lenzner, Franck Courchamp, Stefan Dullinger, Jonathan M. Jeschke, Ingolf Kühn, Brian Leung, Dietmar Moser, Núria Roura-Pascual, and Hanno Seebens. "Introducing AlienScenarios: a project to develop scenarios and models of biological invasions for the 21 st century." NeoBiota 45 (April 15, 2019): 1–17. http://dx.doi.org/10.3897/neobiota.45.33366.

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AlienScenarios, a three-year project starting in March 2019, will evaluate for the first time the range of plausible futures of biological invasions for the 21st century. AlienScenarios consists of seven project partners and seven integrated complementary subprojects. We will develop the qualitative narratives for plausible futures of global alien species richness and impacts in the 21st century – the Alien Species Narratives (ASNs). The ASNs further serve as overarching concept to parameterize quantitative models of global, continental and regional futures of biological invasions. We will also establish the first global mechanistic invasion model considering major processes of biological invasions such as source pools, driver dynamics and establishment rates. Further, we will assess the impacts of invasive alien species (IAS) in terms of economic costs according to the different ASNs. In addition, we will assess the consequences of different levels of implementation of the European Union Regulation on IAS. Providing some more detailed regional information, we will analyse changes of the functional composition of communities in mountain regions under different scenario storylines and will extend the analyses to the Global South using Panama as a country-level case study. Finally, the results of the other WPs will be synthesized, and the approach and results of AlienScenarios will be discussed with and communicated to stakeholders and the wider community. AlienScenarios will provide crucially needed insights for pro-active alien species management and policy. It will thus make an important contribution to global assessments and projections of biodiversity and ecosystem services, as well as regional policies (e.g. EU regulation on IAS).
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Deniz, E. Asena. "IAS 21-The effects of changes in foreign exchange rates-an example of Pegasus." Pressacademia 7, no. 1 (September 1, 2018): 437–41. http://dx.doi.org/10.17261/pressacademia.2018.930.

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Kühn, Anna Luisa, Katyucia de Macedo Rodrigues, J. Diego Lozano, David E. Rex, Francesco Massari, Takamitsu Tamura, Mary Howk, et al. "Use of the Pipeline embolization device for recurrent and residual cerebral aneurysms: a safety and efficacy analysis with short-term follow-up." Journal of NeuroInterventional Surgery 9, no. 12 (November 25, 2016): 1208–13. http://dx.doi.org/10.1136/neurintsurg-2016-012772.

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ObjectiveEvaluation of the safety and efficacy of the Pipeline embolization device (PED) when used as second-line treatment for recurrent or residual, pretreated ruptured and unruptured intracranial aneurysms (IAs).MethodsRetrospective review of our database to include all patients who were treated with a PED for recurrent or residual IAs following surgical clipping or coiling. We evaluated neurological outcome and angiograms at discharge, 6- and 12-months’ follow-up and assessed intimal hyperplasia at follow-up.ResultsTwenty-four patients met our inclusion criteria. Most IAs were located in the anterior circulation (n=21). No change of preprocedure modified Rankin Scale score was seen at discharge or at any scheduled follow-up. Complete or near-complete aneurysm occlusion on 6- and 12-month angiograms was seen in 94.4% (17/18 cases) and 93.3% (14/15 cases), respectively. Complete or near-complete occlusion was seen in 100% of previously ruptured and 85.7% (6/7 cases) and 83.3% (5/6 cases) of previously unruptured cases at the 6- and 12-months’ follow-up, respectively. One case of moderate intimal hyperplasia was observed at 6 months and decreased to mild at the 12-months’ follow-up. No difference in device performance was observed among pretreated unruptured or ruptured IAs.ConclusionsTreatment of recurrent or residual IAs with a PED after previous coiling or clipping is feasible and safe. There is no difference in device performance between ruptured or unruptured IAs.
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Dissertations / Theses on the topic "IAS 21"

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Carlström, Dan, Arash Nowroozi, and Oskar Cederlund. "IAS 21 : En förändring för svenska noterade bolag." Thesis, Karlstad University, Faculty of Economic Sciences, Communication and IT, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-1520.

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Från och med 1 januari 2005 skall börsnoterade svenska bolag använda det internationella regelverket IAS/IFRS. Denna uppsats behandlar valutakursdifferenser för utländska dotterbolag när ett noterat svenskt moderbolag skall upprätta en koncernredovisning. Före 2005 tillämpade svenska noterade bolag RR 8 (Redovisning av effekter av ändrade valutakurser) men skall idag tillämpa IAS 21 (effekterna av ändrade valutakurser). Syftet med denna uppsats är att ta reda på hur svenska moderbolag, med utländska dotterbolag, påverkats av det nya regelverket och hur de skall tillämpa IAS 21.

I teorin beskrivs vissa grundläggande redovisningsbegrepp som behövs för att förstå ämnet. Vidare beskrivs RR 8 och IAS 21 i detalj då dessa regelverk ligger som grund för uppsatsen. Vi visar även hur annan litteratur behandlat och tolkat problemet. Empirin har tagits fram genom att vi själva granskat koncerners årsredovisningar för att sedan kunna ställa kompletterande frågor till företagen.

Efter att vi granskat och analyserat teorin samt empirin så kan vi konstatera att införandet av IAS 21 har föranlett vissa förändringar. Bland annat anser vi att det inte finns stöd i IAS 21 för den omräkningsmetoden som i RR 8 kallas för monetär metod. Detta är dock grund för stora meningsskiljaktigheter bland såväl företag som revisorer. Vissa anser att den finns som en metodteknik utanför IAS 21, andra anser att den finns beskriven i IAS 21, och en tredje part säger att den är helt förlegad.

Vidare har vi kunnat konstatera att införandet av IAS 21 har lett till att begreppet funktionell valuta har fått en väldigt betydande roll. Vi anser här att bestämmandet av den funktionella valutan sker på något oklara grunder. Det finns därför en viss möjlighet att påverka vilken funktionell valuta ett företag skall ha och därmed skulle företaget kunna påverka vilken omräkningsmetod som skall användas. Ett resultat av att man introducerat funktionell valuta är också att det för vissa företag uppstått en situation där företaget blivit tvunget att blanda in en tredje valuta och att detta kan anses onödigt och svårt. Vi har även i slutet på uppsatsen diskuterat att bakgrunden till utformningen av IAS 21 är ett projekt som kallas Convergence Project och som har för avsikt att harmonisera US GAAP med IAS/IFRS. Vi ställer oss undrande till om EU verkligen är redo för en sådan harmonisering.

Kortfattat kan man konstatera att införandet av IAS 21 har lett till en del förändringar, vissa komplikationer och stor förvirring. Ingen vet riktigt exakt hur regelverket ska tillämpas men detta är vår tolkning av ett oerhört komplext ämne.


From January 2005 Swedish companies listed on a stock-market are forced to apply the international laws called IAS/IFRS. This paper is about how a Swedish company should use IAS 21 -Effects of Changes in Foreign Exchange Rates when they calculate the changes from a foreign subsidiary. Before year 2005 Swedish companies had to apply a national law called RR 8. The purpose with this paper is to investigate what effects IAS 21 have had on the companies compared to the former law system RR 8.

In the theory of this paper we describe the basic principles of accounting. Then we describe the two law-systems RR 8 and IAS 21 which are the basics in this paper. We also show how other literature has approached this subject. In the empirical study we have reviewed Swedish company’s annual accounts so that we in the later stage could ask the companies relevant questions.

After reviewing the theory and the empirical study we came to the conclusion that the introduction of IAS 21 hade resulted in some changes for the companies. One of these changes is that there is no support in the current law for the method called monetär metod. In the former RR 8 system this method was one of two possible methods when the companies had to calculate changes in foreign exchange rates from foreign subsidiary. But this fact is object for big discussions because not everyone agrees that monetär metod don’t exists anymore and thinks that its still possible to use it in some situations.

We have easily come to the conclusion that a new currency called functional currency plays a big part in this new law-system. We think that the grounds on which the companies determine this functional currency is very week and confusing. Therefore we se a possibility for the companies to affect which method they should use when calculating changes in foreign exchange rates from foreign subsidiary. Another result of the introduction of functional currency is that there has arisen a new situation where some companies have to deal whit three currencies instead of earlier two. We think that these situations are unnecessary and hard, and we question if this really is the purpose whit functional currency.

One discussion in this paper is on what grounds these changes are made. We might have come across a reason when we heard of a project called Convergence Project. The purpose of this project is to harmonise the US accounting-laws with IAS/IFRS. In this paper we ask ourselves if a harmonisation between these different law-systems is good or bad.

To summarise the affects of the introduction of IAS 21 to Swedish companies we would like to say that it have resulted in some big changes and that some of these changes make room for misunderstandings, and we think that this is a bad quality in an accounting-law-system.

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Lundgren, Amanda, and Jennifer Lundström. "Svenska koncerners val av omräkningsmetod : I enlighet med IAS 21?" Thesis, Umeå universitet, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-125925.

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Globaliseringen har haft en stor betydelse för företagandet i världen och det har även inneburit att företag i olika länder har börjat handla och samarbeta mer med varandra. Detta har i sin tur lett till att ett behov av att använda sig av valutaomräkningsmetoder uppkommit, bland annat för att omvärdera sina utländska dotterbolag. I denna studie har vi valt att titta närmare på just val av omräkningsmetod i enlighet med IAS 21, International Accounting Standard 21. Vårt syfte är att se vilka faktorer som ligger till grund för val av omräkningsmetod och även undersöka två olika branscher för att se om det finns någon branschstandard samt undersöka närmare vilka utryck den tar. För att uppnå vårt mål med studien så har vi valt att genomföra en kvalitativ studie. Angreppsättet har varit deduktivt, verklighetssynen konstruktionistisk och forskningsansatsen hermeneutik. Vi har valt att undersöka sex företag, SCA, BillerudKorsnäs, Rottneros, Doro, Eriksson samt Vitec. Detta genom att göra intervjuer med någon som arbetar med koncernredovisning inom respektive företag. Vidare har även företagens årsredovisningar granskats. Tre av dessa företag verkar inom skogsindustrin och tre verkar inom elektronikbranschen. Utöver detta så har vi även kontaktat två experter inom området som har gett sin syn på IAS 21. De teorier som legat till grund för denna studie är agentteorin, den institutionella teorin samt Törnqvists omfattande undersökning. Vår studie är avgränsad till att enbart behandla börsnoterade företag. Detta eftersom dessa bolag ofta har utländska dotterbolag samt tillämpar IFRS-regelverket, som ligger till grund för utformandet av IAS 21. Branscherna valdes genom att undersöka Nasdaq OMX Stockholm och deras branschindelning. Sedan valdes de två branscherna utifrån att dessa hade flest koncerner med utländska dotterföretag. Resultatet av studien visar på att samtliga av de undersökta företagen använder sig av dagskursmetoden. Dock så har vi funnit ett företag som istället borde använda sig av den monetära metoden eftersom de har ett integrerat dotterbolag och därmed uppfyller kraven för den monetära metoden. De flesta uppger att det är de internationella standarderna som ligger till grund för valet av omräkningsmetod men att även andra faktorer spelar in, som till exempel enkelhet och historiska beslut. Vi fann dock att det inte fanns någon enhetlig branschstandard utan anser istället att det kan bero på de undersökta bolagens storlek och upparbetade rutiner.
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Johnson, Karin, and Caroline Sandberg. "IAS 21- Effekterna av ändrade valutakurser : Val av valutaomräkningsmetod för utländska dotterbolag." Thesis, Karlstad University, Faculty of Economic Sciences, Communication and IT, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-658.

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Titel IAS 21- effekterna av ändrade valutakurser Val av valutaomräkningsmetod för utländska dotterbolag Syfte Vårt syfte med uppsatsen är att undersöka hur några svenska koncerner väljer att se på sina utländska dotterbolag, huruvida de är självständiga eller integrerade och vilken valutaomräkningsmetod de då väljer att tillämpa. Vi vill också se om kriterierna för valet av metod efterföljs. Problemformulering Hur lyder företagens motivering till valet av omräkningsmetod för deras utländska dotterbolag? Hur har företagen tolkat IAS 21? Innebär införandet av IAS 21 stora förändringar för företagen? Metod Vi har både använt oss av kvalitativ och kvantitativ metod i vår uppsats då vi dels har gjort intervjuer och dels tittat i företags årsredovisningar. Undersökning Vi har tittat på 12 svenska koncerner hur de ser på sina utländska dotterbolag. Det finns två valutaomräkningsmetoder att tillämpa. Den monetära metoden och dagskursmetoden. Moderbolagen måste se ifall de utländska dotterbolagen är integrerade eller självständiga och ifall de använder samma funktionella valuta som de. Med funktionell valuta menas den valuta som företagen har i sin primära ekonomiska miljö. Vi ville undersöka motiveringen till valet av omräkningsmetod och hur företagen har tolkat IAS 21, den standarden som heter effekter av ändrade valutakurser. Det enda företaget som använde den monetära metoden var SwitchCore och deras utländska dotterbolag har samma funktionella valuta som moderbolaget. Slutsats Att uppnå vårt syfte var svårare än vad vi först trodde. Detta eftersom vårt ämne är relativt nytt och företagen inte var så insatta i ämnet. Det visade sig att dagskursmetoden var den metod som de flesta använde sig av och införandet av IAS 21 verkar inte ha påverkat företagen så mycket.

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Bártová, Eliška. "Dopad cizoměnových transakcí a zůstatků na účetní závěrku sestavenou dle IFRS, resp. českých účetních předpisů." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-199535.

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This diploma thesis is focused on the impact of foreign currency transactions and balances on the financial statements - which items denominated in foreign currencies should be converted to the accounting/functional currency during the accounting period, which items at the balance sheet day, which exchange rate should be used and where the exchange differences will be reported. All of this is examined in the environment of Czech GAAP and International Financial Reporting Standards. Both of these systems are continuously compared and complemented by specific examples. Next section provides analysis of real financial statements and sensitivity analysis of currency risk.
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Androsjuk, Anna. "Cizí měny v účetnictví podnikatelů a neziskových organizací." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-4096.

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The diploma defines the term of entrepreneur and non-profit organisation. It presents legislative of accounting of foreign currencies of these accounting entities and then shows differences between accounting of foreign currencies at entrepreneur and non-profit organisation in practical examples. The diploma describes international regulation of changes in exchange rates (IAS 21) and compares it with present legislative in the Czech Republic.
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Zemančík, Miroslav. "Měnové kurzy a jejich dopad na účetní výkaznictví dle českých účetních předpisů a IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359771.

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The purpose of this Master's Thesis is to analyze effects of Foreign Exchange Rates on financial statements under Czech accounting regulations and IFRS. It focuses on analyzing and comparing both regulations when choosing the reporting currency or when applying rules on the usage of the correct exchange rates. By using practical excercises it compares differencies in the calculation of transaction and translation differencies with the focus on the impact on the financial statements under the both regulations.
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Dolmos, Gonzales Pilar Guadalupe, and Vilela Luis Alberto Salazar. "Efectos de las variaciones en las tasas de cambio de la moneda extranjera y su impacto Financiero y Tributario en las empresas del sector de servicios de Telecomunicaciones del Perú en el año 2017." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2018. http://hdl.handle.net/10757/626053.

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La finalidad del presente trabajo es analizar el impacto que ha ocasionado la implementación de la Norma Internacional de Contabilidad N° 21 (NIC), desde la óptica de la situación financiera y alcance tributario en las empresas del sector de servicio de telecomunicaciones. Es fundamental comprender que el concepto de globalización de la economía cambió fundamentalmente la práctica internacional de los negocios. En el primer capítulo se expone el marco teórico, que es la base sobre la cual se sustentará el análisis de nuestro trabajo de investigación. El segundo capítulo comprende el Plan de investigación en el que se establece el objetivo, planteamiento del problema principal y secundarios; y las hipótesis; el tercer capítulo determina la metodología empleada para el análisis, establecemos el objetivo y nivel de la investigación, su diseño y una descripción de los instrumentos de recolección de datos a utilizar en la investigación cualitativa y cuantitativa. En el cuarto capítulo tratamos el desarrollo del trabajo con la aplicación de los instrumentos de recolección: entrevistas y encuestas; y en el quinto capítulo se muestra el análisis de los resultados obtenidos en la investigación cualitativa y cuantitativa. Se concluye que existe impacto financiero y tributario, recomendando que las empresas deban establecer políticas y estrategias para mitigar dicho impacto.
The purpose of this paper is to analyze the impact caused by the implementation of International Accounting Standard No. 21 (NIC), from the perspective of the financial situation and tax scope in companies in the telecommunications service sector. It is fundamental to understand that the concept of globalization of the economy fundamentally changed the international practice of business. In the first chapter the theoretical framework is exposed, which is the basis on which the analysis of our research work will be based. The second chapter includes the Research Plan in which the objective is established, the main and secondary problem statement; and the hypotheses; The third chapter determines the methodology used for the analysis, we establish the objective and level of the research, its design and a description of the data collection instruments to be used in qualitative and quantitative research. In the fourth chapter we deal with the development of work with the application of collection instruments: interviews and surveys; and in the fifth chapter the analysis of the results obtained in qualitative and quantitative research is shown. It is concluded that there is a financial and tax impact, recommendations for companies should establish policies and strategies to mitigate this impact.
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Di, Bernardini Elisabetta. "Endothelial lineage differentiation from iPS cells is regulated by miRNA-21/AKT and TGF-β2 pathways." Thesis, King's College London (University of London), 2013. https://kclpure.kcl.ac.uk/portal/en/theses/endothelial-lineage-differentiation-from-ips-cells-is-regulated-by-mirna21akt-and-tgf2-pathways(ae3d9fe0-a3cf-41ea-a524-172716384971).html.

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Endothelial death/dysfunction is a critical process in the development of cardiovascular diseases. Finding a source of endothelial cells (ECs) for regenerative medicine is a challenging yet fundamental issue. Induced pluripotent stem cells (iPSCs) constitute an attractive source of cells for transplantation because of their high proliferation and differentiation potential
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Jaworski, Katia Simone. "Caracterização espaço-temporal do sistema estuarino-lagunar de Cananéia-Iguape (SP) a partir das associações de foraminíferos e tecamebas e suas relações com as variáveis ambientais." Universidade de São Paulo, 2010. http://www.teses.usp.br/teses/disponiveis/21/21133/tde-04082011-163338/.

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A população de foraminíferos e tecamebas no SELCI evidenciou variação espacial, caracterizando alta dominância de hialinos e porcelanáceos no verão, e aglutinantes no inverno. Essa distribuição da microfauna estava associada a maior influência marinha dos setores externos e a forte influência do regime regional de chuvas nos setores internos. Constatou-se como bioindicadores a espécie Pararotalia cananeiaensis indicando o alcance da cunha salina nas porções internas do sistema, os miliolídeos indicando ambientes com renovação de águas marinhas e fluxos mais energéticos no sistema, o gênero Miliammina spp. e as tecamebas indicando ambientes de baixa salinidade. Através do Ic foi possível detectar o impacto do balanço entre as influências continentais e marinhas no sistema, com a intrusão salina sazonalmente distinta, devido às próprias condições regionais e geomorfológicas do sistema. Na tentativa de encontrar ambientes hipóxicos foi aplicado o IAE, porém este índice não gerou resultados satisfatórios neste sistema estuarino, visto que outros fatores representaram ser variáveis mais importantes do que a concentração de oxigênio dissolvido. O cálculo da BFAR foi testado revelando que a geomorfologia do SELCI foi um fator determinante na distribuição das espécies e que a BFAR foi uma medida qualitativa do fluxo de MO no sistema. Através das análises estatísticas multivariadas foi possível determinar as associações da microfauna, sendo estas condicionadas, nas duas campanhas, principalmente pelos fatores salinidade, substrato e profundidade.
The population of foraminifera and thecamoebians in the CILES (Cananéia-Iguape Lagoon Estuarine System) evidenced spatial variation, characterizing high dominance of hyalines and porcelanaceous during the summer and agglutinated in the winter. This microfauna distribution was associated to stronger marine influence in the outer sections and to strong regional pluviosity in the inner sections. The bioindicator species were Pararotalia cananeiaensis, evidencing the extent of the salt water wedge in the inner portion of the system, the miliolidae, indicating environments with renewal of marine water and more energetic fluxes in the system and the gender Miliammina spp. and thecamoebians indicating areas of low salinity. Trough the Ic it was possible to identify the impact of the balance between marine and fresh waters influence in the system, with saline intrusion seasonally distinct, due to the system\'s own regional and morphological conditions. An attempt to identify hypoxia areas was made using the AEI (Ammonia-Elphidium Index) test, however, this index did not reveal satisfactory results in this estuarine system, since other factors seem to be more representative than the dissolved oxygen concentration. The geomorphology of the CILES was proved to be a determinant factor in the distribution of the species through the BFAR (Benthic Foraminifera Accumulation Rate) calculation, which was also a qualitative measure of the flux of organic matter (TOC) in the system. Statistical analysis proved that the associations of microfauna, was driven, in both campaigns, by salinity, substract and depth.
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Tavares, Iasnaia Maria de Carvalho. "Uva BRS Violeta (BRS Rúbea x IAC 1398-21) e jambolão (Syzygium cumini (L.)) : estudo de alterações químicas e bioquímicas na produção de suco desidratado pelo processo de secagem em leito de espuma /." São José do Rio Preto, 2017. http://hdl.handle.net/11449/150795.

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Orientador: Roberto da Silva
Coorientador: Ellen Silva Lago Vanzela
Coorientador: Isidro Hermosín Gutiérrez
Banca: Vânia Regina Nicoletti Telis
Banca: Natália Soares Jazantti
Banca: Carolina Merhes Dinni
Banca: Suzana Lucy Nixdorf
Resumo: O jambolão (Syzygium cumini (L.)) e a uva BRS Violeta (BRS Rúbea x IAC 1398-21) são frutas com potencial para o desenvolvimento de produtos desidratados com elevada concentração de compostos fenólicos. Assim, este estudo constituiu-se de três objetivos principais: obter produtos desidratados a partir de sucos de jambolão e da uva BRS Violeta pelo processo de secagem em leito de espuma por ar quente a 60, 70 e 80 °C e por liofilização (controle); b) estudar as alterações químicas (compostos fenólicos totais (CFT), atividade antioxidante (AA)), físicas (cor) e bioquímicas (atividade enzimática de polifenol oxidase (PPO), peroxidase (POD) e pectinametilesterase (PME)) após processamento das frutas na forma de sucos e produtos desidratados; c) estudar as alterações qualitativas e quantitativas dos compostos fenólicos sofridas pelas frutas após processamento na forma de sucos e produtos desidratados, bem como durante armazenamento (150 dias) a 4, 25 e 35 °C dos produtos desidratados utilizando um sistema de cromatografia líquida de alta eficiência com detector de arranjo de diodo acoplado à sistema de ionização por eletronebulização e espectrômetro de massas (CLAE-DAD-SIE-EM/EMn). Para obtenção dos produtos desidratados, primeiramente, obteve-se os sucos das frutas e estes foram adicionados em formulações contendo emulsificantes, estabilizantes e antiumectantes visando obtenção de espumas estáveis e aptas ao processo de secagem. Após etapa de secagem nas três temperaturas,...
Abstract: Jambolan (Syzygium cumini (L.)) and BRS Violeta (BRS Rúbea x IAC 1398-21) cultivar grapes are fruits with the potential for the development of dehydrated products with a high concentration of phenolic compounds. And so, this study consisted of three main objectives: (a) to obtain dehydrated products from the jambolan and BRS Violeta grape juices using the foam mat drying process by hot air at 60, 70 and 80 ° C and lyophilization (control); (b) study the chemical (total phenolic compounds (TPC), antioxidant activity (AA)), physical (color) and biochemical (enzymatic activity of polyphenol oxidase (PPO), peroxidase (POD) and pectinamethylesterase (PME)) changes after processing the fruit into juice and then dehydrated products; and (c) to study the qualitative and quantitative changes in the phenolic compounds after processing the fruit into juices and then dehydrated products, as well as during storage of the dehydrated products (150 days at 4, 25 and 35 °C) using high-performance liquid chromatography with a diode array detector coupled to a mass spectrometer with an electrospray ionization system (HPLC-DAD-EIS-MS/MSn), To obtain the dehydrated products, fruit juices were first obtained and these were added into formulations containing emulsifiers, stabilizers and anti-humectants in order to obtain stable foams suitable for the drying process. After drying at the three temperatures, it was found, for both fruits, that the foams dehydrated faster at 80 °C but still presented a concentration of phenolic compounds similar to those obtained at 60 and 70 °C. PPO, POD and PME were present in the two fruits and, after their processing to obtain the juices, there were significant reductions in their activities, mainly the PPO and POD of the BRS Violeta grape. For the dehydrated products of both fruits, there was total (100%) inactivation of all three enzymes. In both the jambolan an ...
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Books on the topic "IAS 21"

1

Board, Accounting Standards. The effects of changes in foreign exchange rates: IAS 21. London: Accounting Standards Board, 2004.

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Mehmet, Ergin, Zouʻbi Mouneef R, and Islamic World Academy of Sciences, eds. Science, technology and innovation for socioeconomic development: Towards vision 1441 : proceedings of the 14th IAS science conference ..., organised in Kuala Lumpur, Malaysia, 21-24 March 2005. Amman, Jordan: Islamic World Academy of Sciences, IAS, 2008.

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Jidu zong jiao si xiang yu 21 shi ji: Ian. Beijing: Zhongguo she hui ke xue zhu ban she, 2001.

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IAI Seminar (2003 Paris, France). Anti-suit injunctions in international arbitration: IAI Seminar, Paris, November 21, 2003. Edited by Gaillard Emmanuel, Leleu-Knobil Nanou, and International Arbitration Institute. Huntington, N.Y: Juris Publishing, 2005.

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McKeever, Ian. Ian McKeever: Diptychs and columns 1985-88, Galerie Alexander Hodel, 16. April-21. Mai 1988. Zurich: Galerie Alexander Hodel, 1986.

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IFAC, Workshop on Intelligent Assembly and Disassembly (1998 Bled Slovenia). Intelligent assembly and disassembly: (IAD '98) : a proceedings volume from the IFAC workshop, Bled, Slovenia, 21-23 May 1998. Oxford: Published for the International Federation of Automatic Control by Pergamon, 1998.

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UN. Department of Public Information. Objective: Justice. Vol. 21, no. 2, Dec. 1989. New York: UN Department of Public Information, 1989.

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Redon, Odilon. Odilon Redon: La collection Woodner, du 22 mai au 21 septembre 1992. Lausanne: Fondation de l'Hermitage, 1992.

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Susidko, I. P. I.S. Bakh, G.F. Gendelʹ, A. Skarlatti: Problemy izuchenii︠a︡ tvorcheskogo nasledii︠a︡ : sbornik stateĭ po materialam nauchnoĭ konferent︠s︡ii, 20-21 okti︠a︡bri︠a︡ 2010 goda. Moskva: Rossiĭskai︠a︡ akademii︠a︡ muzyki im. Gnesinykh, 2011.

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Boia, Lucian, writer of added commentary, ed. Istoria antisemitismului din România: Pogromurile de la Dorohoi (1 iulie 1940), București (21-23 ian. 1941) și Iași (28-29 iunie 1941). București: Editura TEȘU, 2013.

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Book chapters on the topic "IAS 21"

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Buschhüter, Michael, and Andreas Striegel. "IAS 21 – The Effects of Changes in Foreign Exchange Rates." In Kommentar Internationale Rechnungslegung IFRS, 632–70. Wiesbaden: Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6633-9_23.

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Schoppa, R. Keith. "Whither China?" In Revolution and Its Past, 389–410. 4th edition. | New York, NY : Routledge, 2020.: Routledge, 2019. http://dx.doi.org/10.4324/9781315182025-21.

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Nanjiani, Payal. "Attract What You Want." In Success Is Within, 167–72. 1 Edition. | New York: Taylor & Francis, [2019]: Routledge, 2019. http://dx.doi.org/10.4324/9780429279041-21.

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"Kapitel 35. Währungsumrechnung (IAS 21, IAS 29)." In IFRS-Handbuch, edited by Carsten Theile, 945–74. Köln: Verlag Dr. Otto Schmidt, 2019. http://dx.doi.org/10.9785/9783504385187-039.

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"Kapitel 21. Biologische Vermögenswerte und landwirtschaftliche Erzeugnisse (IAS 41)." In IFRS-Handbuch, edited by Carsten Theile, 481–506. Köln: Verlag Dr. Otto Schmidt, 2019. http://dx.doi.org/10.9785/9783504385187-025.

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"The Effects of Changes in Foreign Exchange Rates (IAS 21)." In International Trends in Financial Reporting under IFRS, 553–62. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119197102.ch38.

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"The Effects of Changes in Foreign Exchange Rates (IAS 21)." In Understanding IFRS Fundamentals, 111–18. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119197690.ch15.

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"The Effects of Changes in Foreign Exchange Rates (IAS 21)." In IFRS Practical Implementation Guide and Workbook, 179–90. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119200543.ch15.

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"IAS 21 The Effects of Changes in Foreign Exchange Rates." In IFRS Essentials, 183–95. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119207917.ch14.

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"Kapitel 9. Währungsumrechnung im Einzelabschluss und in der Handelsbilanz II (IAS 21)." In IFRS-Handbuch, edited by Carsten Theile, 141–46. Köln: Verlag Dr. Otto Schmidt, 2019. http://dx.doi.org/10.9785/9783504385187-013.

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Conference papers on the topic "IAS 21"

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Zieber, Ron, and Wayne Oliver. "Arc Flash Incident in Wind Turbine: Copyright Material IEEE Paper No. ESW2021-21." In 2021 IEEE IAS Electrical Safety Workshop (ESW). IEEE, 2021. http://dx.doi.org/10.1109/esw45993.2021.9461461.

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Schuerger, Robert. "Grounding for 21st century data centers." In 2013 IEEE/IAS 49th Industrial & Commercial Power Systems Technical Conference (I&CPS). IEEE, 2013. http://dx.doi.org/10.1109/icps.2013.6547341.

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Hagiwara, Makoto, Keiji Wada, Hideaki Fujita, and Hirofumi Akagi. "Dynamic Behavior of a 21-Level (Line-to-Line) BTB System Based on Series Connection of Sixteen Converter-Cells under a Single-Line-to-Ground Fault Condition: Experimental Verification by a 200-V, 20-kW Laboratory System." In Conference Record of the 2006 IEEE Industry Applications Conference Forty-First IAS Annual Meeting. IEEE, 2006. http://dx.doi.org/10.1109/ias.2006.256647.

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Varfolomeev, Eugene, Tatiana Goncharov, and Domagoj Vucic. "Abstract 137: Targeting IAPs: NF-κB signaling pathways play a critical role in IAP antagonist induced apoptosis." In Proceedings: AACR 101st Annual Meeting 2010‐‐ Apr 17‐21, 2010; Washington, DC. American Association for Cancer Research, 2010. http://dx.doi.org/10.1158/1538-7445.am10-137.

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Berg, Jeremias, Fahiem Bacchus, and Alex Poole. "Abstract Cores in Implicit Hitting Set MaxSat Solving (Extended Abstract)." In Thirtieth International Joint Conference on Artificial Intelligence {IJCAI-21}. California: International Joint Conferences on Artificial Intelligence Organization, 2021. http://dx.doi.org/10.24963/ijcai.2021/643.

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Maximum satisfiability (MaxSat) solving is an active area of research motivated by numerous successful applications to solving NP-hard combinatorial optimization problems. One of the most successful approaches for solving MaxSat instances from real world domains are the so called implicit hitting set (IHS) solvers. IHS solvers decouple MaxSat solving into separate core-extraction (i.e. reasoning) and optimization steps which are tackled by a Boolean satisfiability (SAT) and an integer linear programming (IP) solver, respectively. While the approach shows state-of-the-art performance on many industrial instances, it is known that there exists instances on which IHS solvers need to extract an exponential number of cores before terminating. Motivated by the simplest of these problematic instances, we propose abstract cores, a compact representation for a potentially exponential number of regular cores. We demonstrate how to incorporate abstract core reasoning into the IHS algorithm and report on an empirical evaluation demonstrating, that including abstract cores into a state-of-the-art IHS solver improves its performance enough to surpass the best performing solvers of the 2019 MaxSat Evaluation.
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Imai, Kazuo, Fumiaki Minematsu, Masashi Kamei, Susumu Nakazawa, Raita Yamasaki, Kazuhiro Yamagata, Yoichi Suzuki, Naoto Kogo, Shoji Tanaka, and Kazuyoshi Shogen. "A Study on 21-GHz Band Direct Broadcast Satellite ..." In 56th International Astronautical Congress of the International Astronautical Federation, the International Academy of Astronautics, and the International Institute of Space Law. Reston, Virigina: American Institute of Aeronautics and Astronautics, 2005. http://dx.doi.org/10.2514/6.iac-05-b3.2.03.

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McGovern, L., G. Madders, J. Kelly, C. Keady, E. McIntyre, B. Hynes, and J. Crowley. "21 Evaluation of the rapid access chest pain service." In Irish Cardiac Society Annual Scientific Meeting & AGM, Thursday October 4th – Saturday October 6th 2018, Galway Bay Hotel, Galway, Ireland. BMJ Publishing Group Ltd and British Cardiovascular Society, 2018. http://dx.doi.org/10.1136/heartjnl-2018-ics.21.

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Czeszejko, Lieutenant Colonel Stanislaw. "Radar surveillance in the electronic environment of the 21st century." In 2014 15th International Radar Symposium (IRS). IEEE, 2014. http://dx.doi.org/10.1109/irs.2014.6869266.

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James, S., A. Sheerin, L. Grabowsky, S. Senanayake, Z. Abidin, J. O’Byrne, E. Treacy, and G. Pastores. "21 Cardiac investigations in adult inborn error of metabolism cohort." In Irish Cardiac Society Annual Scientific Meeting & AGM, Thursday October 17th – Saturday October 19th 2019, Galway, Ireland. BMJ Publishing Group Ltd and British Cardiovascular Society, 2019. http://dx.doi.org/10.1136/heartjnl-2019-ics.21.

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Newsome, Isabel G., Brooks D. Lindsey, Sarah E. Shelton, Emmanuel Cherin, Jinhua Yin, F. Stuart Foster, and Paul A. Dayton. "Characterization of a prototype transmit 2 MHz receive 21 MHz array for superharmonic imaging." In 2017 IEEE International Ultrasonics Symposium (IUS). IEEE, 2017. http://dx.doi.org/10.1109/ultsym.2017.8092674.

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Reports on the topic "IAS 21"

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Lee, Peter. ACM SIGPLAN Workshop on ML and Its Applications Held in San Francisco, California on June 20-21, 1992. Fort Belvoir, VA: Defense Technical Information Center, June 1992. http://dx.doi.org/10.21236/ada266617.

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Manning, Wendy, and Lisa Carlson. Trends in Cohabitation Prior to Marriage (FP-21-04). National Center for Family and Marriage Research, February 2021. http://dx.doi.org/10.25035/ncfmr/fp-21-04.

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Disparities in unintended childbearing remain a public health concern (Healthy People 2030). Using the 2015-19 cycle of the National Survey of Family Growth, we examine sociodemographic variation in birth intendedness, looking at births occurring between 2014-2018 to women aged 15-49. Birth intendedness is based on a series of questions in which women are asked to characterize each birth as on time, mistimed (wanted but occurring earlier than desired), or unwanted (the respondent did not want any births at all, or any additional births). When births are reported as too early, women were then asked how much earlier than desired the birth occurred. We categorize mistimed births into two groups: slightly mistimed (less than two years earlier than desired) or seriously mistimed (two or more years too early). This profile is an update of FP-17-091 and the second in a series on unintended childbearing in the U.S.
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Benjamin, Karen. Mother’s Experiences of Unintended Childbearing, 2017 (FP-21-03). National Center for Family and Marriage Research, February 2021. http://dx.doi.org/10.25035/ncfmr/fp-21-03.

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Disparities in unintended childbearing remain a public health concern (Healthy People 2030). Using the 2015-19 cycle of the National Survey of Family Growth, we examine sociodemographic variation in birth intendedness, looking at births occurring between 2014-2018 to women aged 15-49. Birth intendedness is based on a series of questions in which women are asked to characterize each birth as on time, mistimed (wanted but occurring earlier than desired), or unwanted (the respondent did not want any births at all, or any additional births). When births are reported as too early, women were then asked how much earlier than desired the birth occurred. We categorize mistimed births into two groups: slightly mistimed (less than two years earlier than desired) or seriously mistimed (two or more years too early). This profile is an update of FP-17-09(1) and the second in a series on unintended childbearing in the U.S.
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Armstrong, Beth, Lucy King, Robin Clifford, and Mark Jitlal. Food and You 2 - Wave 2. Food Standards Agency, July 2021. http://dx.doi.org/10.46756/sci.fsa.dws750.

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Food and You 2 is a biannual survey which measures self-reported consumer knowledge, attitudes and behaviours related to food safety and other food issues amongst adults in England, Wales, and Northern Ireland. The survey is primarily carried out online using a methodology known as ‘push-to-web’. Fieldwork was conducted between 20 November 2020 and 21 January 2021. A total of 5,900 adults from 3,955 households across England, Wales and Northern Ireland completed the survey. Topics covered in the Food and You 2: Wave 2 Key Findings report include: Trust in FSA and the food supply chain Concerns about food Food security Eating out and takeaways Food allergy, intolerance, and other hypersensitivities Food safety in the home
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Juni, Peter, Ashleigh R. Tuite, Issac I. Bogoch, Adalsteinn D. Brown, Yoojin Choi, Bruno R. da Costa, Gerald A. Evans, et al. Rollout Strategy for the Pfizer-BioNTech COVID-19 Vaccine in Ontario. Ontario COVID-19 Science Advisory Table, January 2021. http://dx.doi.org/10.47326/ocsat.2021.02.06.1.0.

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Administering Pfizer-BioNTech’s COVID-19 vaccine during the early stage of the vaccine rollout (January/February 2021) to as many individuals as possible would prevent more COVID-19 cases in Ontario as compared to reserving half of the initial allotments as second booster doses (Figure 1). On-label use of the vaccine with the administration of two doses is important, as the second dose significantly boosts the immune response and results in a substantial increase in neutralizing antibodies. However, using 100% of the initial allotments immediately to vaccinate as many individuals as possible does not preclude on-label use with two doses, even though the interval between first and second booster dose may become longer than 21 days.
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Bustelo, Monserrat, Pablo Egana-delSol, Laura Ripani, Nicolas Soler, and Mariana Viollaz. Automation in Latin America: Are Women at Higher Risk of Losing Their Jobs? Inter-American Development Bank, August 2020. http://dx.doi.org/10.18235/0002566.

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New technological trends, such as digitization, artificial intelligence and robotics, have the power to drastically increase economic output but may also displace workers. In this paper we assess the risk of automation for female and male workers in four Latin American countries Bolivia, Chile, Colombia and El Salvador. Our study is the first to apply a task-based approach with a gender perspective in this region. Our main findings indicate that men are more likely than women to perform tasks linked to the skills of the future, such as STEM (science, technology, engineering and mathematics), information and communications technology, management and communication, and creative problem-solving tasks. Women thus have a higher average risk of automation, and 21% of women vs. 19% of men are at high risk (probability of automation greater than 70%). The differential impacts of the new technological trends for women and men must be assessed in order to guide the policy-making process to prepare workers for the future. Action should be taken to prevent digital transformation from worsening existing gender inequalities in the labor market.
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Tuite, Ashleigh R., David N. Fisman, Ayodele Odutayo, Pavlos Bobos, Vanessa Allen, Isaac I. Bogoch, Adalsteinn D. Brown, et al. COVID-19 Hospitalizations, ICU Admissions and Deaths Associated with the New Variants of Concern. Ontario COVID-19 Science Advisory Table, March 2021. http://dx.doi.org/10.47326/ocsat.2021.02.18.1.0.

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New variants of concern (VOCs) now account for 67% of all Ontario SARS-CoV-2 infections. Compared with early variants of SARS-CoV-2, VOCs are associated with a 63% increased risk of hospitalization, a 103% increased risk of intensive care unit (ICU) admission and a 56% increased risk of death due to COVID-19. VOCs are having a substantial impact on Ontario’s healthcare system. On March 28, 2021, the daily number of new SARS-CoV-2 infections in Ontario reached the daily number of cases observed near the height of the second wave, at the start of the province-wide lockdown, on December 26, 2020. The number of people hospitalized with COVID-19 is now 21% higher than at the start of the province-wide lockdown, while ICU occupancy is 28% higher (Figure 1). The percentage of COVID-19 patients in ICUs who are younger than 60 years is about 50% higher now than it was prior to the start of the province-wide lockdown. Because the increased risk of COVID-19 hospitalization, ICU admission and death with VOCs is most pronounced 14 to 28 days after diagnosis, there will be significant delays until the full burden to the health care system becomes apparent.
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Glewwe, Paul, Zoe James, Jongwook Lee, Caine Rolleston, and Khoa Vu. What Explains Vietnam’s Exceptional Performance in Education Relative to Other Countries? Analysis of the Young Lives Data from Ethiopia, Peru, India and Vietnam. Research on Improving Systems of Education (RISE), September 2021. http://dx.doi.org/10.35489/bsg-rise-wp_2021/078.

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Vietnam’s strong performance on the 2012 and 2015 PISA assessments has led to interest in what explains the strong academic performance of Vietnamese students. Analysis of the PISA data has not shed much light on this issue. This paper analyses a much richer data set, the Young Lives data for Ethiopia, India (Andhra Pradesh and Telangana), Peru and Vietnam, to investigate the reasons for the strong academic performance of 15-year-olds in Vietnam. Differences in observed child and household characteristics explain 37-39% of the gap between Vietnam and Ethiopia, while observed school variables explain only about 3-4 additional percentage points (although an important variable, math teachers’ pedagogical skills, is not available for Ethiopia). Differences in observed child and household characteristics explain very little of the gaps between Vietnam and India and between Vietnam and Peru, yet one observed school variable has a large explanatory effect: primary school math teachers’ pedagogical skills. It explains about 10-12% of the gap between Vietnam and India, raising the overall explained portion to 14-21% of the gap. For Peru, it explains most (65-84%) of the gap.
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Karstensen, Johannes, Alexandra Andrae, Ludwig Bitzan, Jakob Deutloff, Christiane Lösel, Paul J. Witting, Nils O. Niebaum, et al. Student cruise: Observing techniques for Physical Oceanographers Cruise No. AL529. GEOMAR, 2020. http://dx.doi.org/10.3289/cr_al529.

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Oct. 07 2019 – Oct. 10, 2019 Kiel (Germany) – Kiel (Germany) MNF-Pher-110The main purpose of the ALKOR cruise AL529 was the training of students in observational techniques applied by physical oceanographers. The students who participated in the trip attend the module "Measurement Methods of Oceanography" which is offered in the Bachelor program "Physics of the Earth System" at CAU Kiel. During the AL529 the students were instructed in instrument calibration and in the interpretation of measurement data at sea. In addition, the students had the opportunity to learn about working and living at sea and to explore and study the impact of physical processes in the western Baltic Sea, the sea at their doorstep. The observations show a quasi-synoptic picture of the hydrography and currents in the western Baltic Sea. Twice-repeated hydrographic and current sections across the Fehmarn Belt show well the short time scales where significant changes occur. A zonal section along the deepest topography, from about 10°40'E to 014°21'E, shows very nicely the two-layer system of outflowing low salinity and inflowing North Sea water. A bottom shield anchorage shows the currents in the water column and the near-bottom temperature and salinity variations in the Fehmarnbelt area.
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Tetzlaff, Sasha, Jinelle Sperry, Bruce Kingsburg, and Brett DeGregorio. Captive-rearing duration may be more important than environmental enrichment for enhancing turtle head-starting success. Engineer Research and Development Center (U.S.), September 2021. http://dx.doi.org/10.21079/11681/41800.

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Raising captive animals past critical mortality stages for eventual release (head-starting) is a common conservation tactic. Counterintuitively, post-release survival can be low. Post-release behavior affecting survival could be influenced by captive-rearing duration and housing conditions. Practitioners have adopted environmental enrichment to promote natural behaviors during head-starting such as raising animals in naturalistic enclosures. Using 32 captive-born turtles (Terrapene carolina), half of which were raised in enriched enclosures, we employed a factorial design to explore how enrichment and rearing duration affected post-release growth, behavior, and survival. Six turtles in each treatment (enriched or unenriched) were head-started for nine months (cohort one). Ten turtles in each treatment were head-started for 21 months (cohort two). At the conclusion of captive-rearing, turtles in cohort two were overall larger than cohort one, but unenriched turtles were generally larger than enriched turtles within each cohort. Once released, enriched turtles grew faster than unenriched turtles in cohort two, but we otherwise found minimal evidence suggesting enrichment affected post-release survival or behavior. Our findings suggest attaining larger body sizes from longer captive-rearing periods to enable greater movement and alleviate susceptibility to predation (the primary cause of death) could be more effective than environmental enrichment alone in chelonian head-starting programs where substantial predation could hinder success.
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