Academic literature on the topic 'Primary document fair value'

Use this collection of over 60 primary documents to trace the evolution of trial rights from English and colonial beginnings to our contemporary understanding of their meaning. Court cases and other documents bring to life the controversies that have historically surrounded the rights of those who have been accused in the American legal system. Explanatory introductions to documents aid users in understanding the various arguments put forth and the context in which the document was written, while illuminating the significance of each document. Students will be able to trace how the expansion of trial rights is directly correlated to historical events and social concerns. Documents are arranged chronologically to provide readers with a clear view of the long convoluted history of these rights in our country and to clearly illustrate how trial rights have grown over time to provide more protection for a growing number of individuals. A general introduction to the volume further explores the history of the concept of trial rights to provide a complete reference resource to complicated issues.

The Urdu ghazal is a marvel of the magnetic dynamism of husn o i’shq filled with innovative imagery. It is a celebration of life and love in an ambiance of pure ecstasy. It has a profound capacity for joy as well as pain. It is the soul of Urdu verse and the play of creativity at its peak. No other poetic genre is as innately musical as the ghazal. The book presents unique flowering of the Urdu ghazal as a by-product of India’s composite culture that evolved from intermixing of Indian and foreign value systems. This never-before narrated story of the evolution of the Urdu ghazal is documented in eight chapters divided into three parts. It explores a variety of influences, including Sufism, Bhakti movement, and infusion of Rekhta and Persian languages and culture. The book explains classical ghazal forms that blossomed from the seeds sown by Amir Khusrau in the fourteenth century to great heights of literary excellence achieved during the next 300, notably in the works of great poets like Mir and Ghalib. Different socio-political and cultural demands of changing times are expounded towards the end, primarily how the ghazal provided new creative models to deal with literary movements like progressivism, modernism, and postmodernism. This book includes samples of works of thematically related poets. It also covers works of twentieth-century pioneering innovators like Firaq Gorakhpuri and Faiz Ahmed Faiz, and postmoderns like Gulzar and Javed Akhtar.

This title takes a calendrical approach to illuminating the history of Latinos and life in the United States and adds more value than a simple "this day in history" through primary source excerpts and resources for further research. Latino/a history has been relatively slow in gaining recognition despite the population's rich and varied history. Engaging and informative, Latino History Day by Day: A Reference Guide to Events will help address that oversight. Much more than just a "this-day-in-history" list, the guide describes important events in Latino/a history, augmenting many entries with a brief excerpt from a primary document. All entries include two annotated books and websites as key resources for follow up. The day-to-day reference is organized by the 365 days of the year with each day drawing from events that span several hundred years of Latino/a history, from Mexican Americans to Puerto Ricans to Cuban Americans. With this guide in hand, teachers will be able to more easily incorporate Latino/a history into their classes. Students will find the book an easy-to-use guide to the Latino/a past and an ideal starting place for research.

The history and experiences of the diverse groups labeled Latinos in this country are abundantly documented in this major new collection. From the Treaty of San Ildefonso in 1803 to remembrances of life on the frontier, to the Young Lords platform of 1969, to a discussion of Latinos and the war on Iraq today, this 3-volume collection showcases more than 400 crucial primary documents from and concerning the major Latino groups in the United States. Sources include letters, memoirs, speeches, articles, essays, interviews, treaties, government reports, testimony, and more. The voices include whites as well as Latinos, prominent and obscure, and Americans as well as foreigners. The bulk of the primary documents concern Mexico and the United States and Mexican Americans, who paved the way for immigrants from Cuba, Puerto Rico, the Dominican Republic, and Central and South America to come. The scope also includes primary documents pertaining to events in Latin American and Caribbean history that have had an impact on these groups. Each primary document has a short introduction, placing it in historical and cultural context. An introduction that gives an historical overview, a chronology, a selected bibliography chock full of useful websites, and a set index provide added value. Sample documents: memoirs of early Texas, commentary by a Mexican diplomat on the Treaty of Guadalupe-Hidalgo of 1848, essay on the social condition of New Mexico in 1852, Cuban independence leader Jose Marti in New York on race (1894), El Corrido de Gregorio Cortez— a ballad about a Mexican who stood up to the Texas Rangers in 1901, excerpts from an autobiography by Ella Winter on school segregation in the 1930s, a Latino soldier's reminiscences of World War II, testimony from a Bracero worker in the 1950s, article on Cuban Miami in the 1960s, socioeconomic profile of Dominicans in the United States in 2000, interview with Subcomandante Marcos from the Zapatista Army of National Liberation.

AbstractIn the last five years, the Italian Ministry of Education has placed its focus on digital skills, recognizing them as fundamental and indispensable for the growth of future citizens in the information age. It has thus backed projects aimed at developing computational thinking and digital creativity at school. One of the highest-funded of such projects is “Più vicini al nostro territorio—Valorizziamo i monumenti di Tolentino … giocando con Scratch e App Inventor” (Closer to our territory—appreciating the value of Tolentino’s monuments … while playing on Scratch and App Inventor). In this paper we describe this project, its vertical path, and the results of the first activities, which have already taken place in a primary school. These results show the progression of the skills and competences defined in the National Operational Programme document “For school 2014–2020” (Axis I Education, Objective 10.2, Improving students’ key competences), and those set out in the National Plan for Digital Education.

AbstractHerbal plants are among the products sold in many urban markets in Asia. They play a vital role in alleviating various and common ailments among city-dwellers. People buy them because of their availability, ease of preparation, low cost, and effectiveness as compared to synthetic and commercial drugs. This study was conducted to identify and document the uses of the medicinal plants sold in the streets and market places of Baguio City, Philippines. Information on the part/s used, method of preparation, and mode of use/application were collected through semi-structured questionnaires and interviews. The data gathered from 42 local street and stall vendors were analysed using use value (UV) as a quantitative tool. A total of 59 species belonging to 52 genera and 29 families were recorded to treat various health-related problems or ailments and diseases. More than 50 health problems were identified. Cough is the most common ailment treated. The leaves are the most frequently used plant part for the treatment of various diseases. Decoction and drinking are the most common modes of preparation and administration respectively. Over-all, Lamiaceae is the most dominant (11 species) and important family (UV 2.26), while Angelica keiskei (Miq) Koidz is the most important species (UV 1.05). Thus, this study shows that medicinal plants continue to be widely sold by local vendors for primary health care in an urban context.

This chapter discusses some emerging trends in financial reporting. The use of fair value to measure assets has been on the increase. Fair value measurement results in more relevant reporting, but there are concerns: it can increase earnings volatility; it can lead to less reliable reporting; and it can be costly. The chapter then considers the new accounting standards that are in development by the International Accounting Standards Board (IASB). The most significant of these is currently the Primary Financial Statements Project, which will standardise the subtotals used in the profit or loss section of the statement of comprehensive income. The chapter also looks at financial statements prepared using eXtensible Business Reporting Language (XBRL) and Inline XBRL (iXBRL); blockchain; environmental, social, and governance (ESG) reporting; integrated reporting; and management commentaries.

Abstract In the process of reading and interpreting financial documents, it is easy to ignore their physical, technical nature as financial instruments. True, documents like printed share certificates or handwritten bonds have considerable textual information explaining their use, but their primary feature is that they physically represent the legal claims of their owners. Consider, for example, the 500-franc 3 percent bearer bond issued in 1879 by the Compagnie Universelle du Canal Maritime de Suez. It is historically and economically important because it was used to finance the construction of the Suez Canal. The graphic design for the bond shows an aerial view of the proposed canal, Egyptian archaeological scenes, and stylized representations of the commodities the shareholders hope to ship through the new waterway: a mallet, pick, shovel, gear, and compass from Europe and America; ivory, textiles, and agricultural goods from Asia and Africa. As important as the text and the graphics, however, are the bond’s technical features. The panel (or face) in the upper right of the document specifies the obligation and describes the right of the holder of the security: a semiannual payment of 7 francs 50 on the first of March and the first of September each year until 1934, and a reimbursement of the 500-franc capital by way of annual drawings over the next fifty years.

Abstract Where a given transaction is identified as a merger situation it will be considered ‘relevant’ for the purposes of Enterprise Act 2002 only if it satisfies a number of further conditions. The primary criterion regarding the relevance of a merger situation is that the transaction is of sufficient scale to threaten an anti- competitive outcome. Section 23 of the Act establishes two quantitative thresh- old tests. The ‘share of supply test’ is familiar from section 64 of the Fair Trading Act 1973; the ‘turnover test’ is new, and replaces the ‘asset value test’. The aim of these tests is to ensure that only enterprises that are significant in terms of their impact on markets in the United Kingdom will potentially be subject to a reference from the Office of Fair Trading. There are two exceptions to this requirement:

Secondary use of medical data for research is desirable for intrinsic, ethical and financial reasons. In this context, the question becomes relevant as to how such datasets are to be made accessible to a larger target group in the long term. Typically, datasets are not extracted ad hoc from the primary systems, because they are processed qualitatively (FAIR data). Special data repositories are currently being built for this purpose. This paper examines the requirements for the reuse of clinical trial data in a data repository utilizing the Open Archiving Information System (OAIS) reference model. In particular, a concept for an Archive Information Package (AIP) is developed with the central focus on a cost-effective trade-off between the effort of creation for the data producer and the comprehensibility of the data for the data consumer.

Corporate Social Responsibility (CSR) is a policy and the practices of corporate responsibility for the common good. It might take the form of donations, environmental responsibility, or socially related investments. However, CSR can also be an in-house strategy regarding all the Human Resources (HR) of the company, making them part of the “common good” by fair employment. In this manner, employment contracts can be regarded as both a CSR and Business Ethics (BE) issue. Treating your employees in a respectable way represents the most basic form of corporate responsibility and respectable ethics. The chapter brings an economic analysis illustrating that applying fair and moral HR practices, particularly favoring internal employment (insourcing) over external employment (outsourcing), is consistent with CSR and serves the primary corporate goal, increasing its value. Insourcing is thus a win-win strategy, where in addition to CSR and BE aspects it has a direct impact on the company's achievements.

This chapter discusses governance in the context of Islamic banking. The discussion begins with various theories that underlie the concept of governance and empirical research in the application of governance. The theory and empirical research become the necessary foundation to understand the perspective of governance in Islamic banks. Both conventional banks and Islamic banks use governance as a control mechanism in providing some value addition by increasing protection of depositors' and investors' rights, facilitating access to finance, reducing capital costs, improving operational performance, and also improving the health of institutions against external/market shocks. This concept is basically in line with Chapra and Ahmed (2002), in that the primary concern in Islamic law is closely related to the idea of fair protection of the rights of all stakeholders, regardless of shareholders.

Using accurate and reliable financial information is the primary condition for successful investments on a stock exchange. Nevertheless, some major corporate scandals broke out at the 21st century horizon and concluded with a major capital market crisis in confidence. Recent events have proved that Romanian capital market is no exception. All these unfortunate scandals had in common some ingredients, among which are a poor corporate governance, a lack of accountability, and misrepresentation of financial information. This chapter relates to the need of integrity in financial reporting process, as the basis for adequate, reliable, and comprehensive information used in decision making by investors in general, institutional investors in particular. The main focus is to review the characteristics of financial information in order to identify some patterns and depict an overview for sensitive areas that may be vulnerable to fraudulent behavior, such as fair value measurements, related party transactions, revenue recognition, provisions, or asset impairment (inventories and receivables).

A patient history is far more prominent in diagnosis and management of rheumatoid arthritis (RA) than in many chronic diseases, such as hypertension and diabetes, in which biomarkers dominate clinical decisions. A patient history traditionally has been termed ‘subjective’, based on narrative descriptions, in contrast to ‘objective’ high-technology laboratory and other measures. Self-report questionnaires provide standard, quantitative, reproducible medical history data, which meet criteria for the ‘scientific method’. Patient self-report scores for physical function distinguish active from control treatment results in RA clinical trials as effectively as laboratory tests, joint counts, or indices which include these measures. Self-report physical function generally is more reproducible than joint counts, and more significant than radiographic scores or laboratory tests in the prognosis of severe RA outcomes of work disability and mortality, providing a prognostic indicator analogous to blood pressure or haemoglobin A1C. Four prominent, feasible self-report questionnaires are the Health Assessment Questionnaire (HAQ), its multidimensional version (MDHAQ), the 36-item Short Form (SF-36), and Patient-Reported Outcomes Measurement Information System (PROMIS). The MDHAQ also includes ‘medical’ information (i.e. self-report joint count, symptom checklist, and medical history). Despite documentation of their scientific value and pragmatic advantages to document relevant information while saving time, patient questionnaires remain regarded primarily as providing ancillary rather than essential information to inform clinical decisions, based in part on perceived barriers concerning feasibility and complexities to interface with electronic medical records. Quantitative assessment of physical function on patient questionnaires prior to every routine rheumatology encounter could improve patient care and outcomes.

Abstract The 2023 Edition of ASME Section VIII, Division 2 states that the allowable limit on the primary plus secondary stress range, SPS, is the larger of 3 times the average of the S values at the highest and lowest temperatures during the operational cycle or 2 times the average of the Sy values at the highest and lowest temperatures during the operational cycle. The upcoming 2025 Edition is proposed to drop the 3S limit and replace it with a single limit of cold yield plus hot yield. This paper discusses the historical context for the 3S limit, and the technical rationale and justification for this proposed change. Historically, the Criteria Document from 1972 defined the ratcheting limit strictly in terms of yield, going so far as to state that “a calculated elastic stress range equal to twice the yield stress has a very special significance”. This document goes further to define 2Sy as the stress range limit for primary-plus-secondary membrane-plus-bending. However, at the very end of the document, it is noted that the “design” value for the pre-2007 ASME Section VIII, Division 2 is only with respect to the allowable stress, and therefore as a final step the 2Sy limit is converted to a 3S limit. It was only between the 2001 Edition and the 2004 Edition when the 3S limit was updated to have a form similar to the form that exists in the 2023 Edition, noting that the S in 3S referred to the average of the tabulated values of the material at the highest and lowest temperatures of the cycle, as well as adding 2 times the average of the Sy values at the highest and lowest temperatures during the operational cycle to the limit definition. The technical justification for this proposed change includes the historical context, where ratcheting is defined purely in terms of yield, since it is a yield-based failure mode. The justification also examines the removal of the limitation in the 2023 Edition that the yield-based criteria cannot be used when the yield-to-ultimate ratio is greater than 0.7. The justification continues to discuss the situation for materials that cyclically-soften. Finally, the justification discusses the consistency between the proposed limit format, which is appropriate for temperatures below the creep regime, and a comparable limit format for when the hot temperatures are in the creep regime.

Latvian language and literature, like the history of the nation and country, is an essential basis of national and cultural development, and an important part of civic education. One of the problems we face daily is related to the fact that many of young people do not perceive the Latvian language as a value, and do not want to learn some part of the curriculum, because it seems to them too far from reality, useless and irrelevant. To create more interest in language learning content, it should also include topics that may be personally meaningful to students or should be viewed in a context that is engaging to them. The purpose of the paper is to justify the need to include the study of family history in the learning content of the Latvian language, ensuring the connection between subjects, and to characterize the developed linguo-didactic material. The author’s experience in creating family trees and involving students in this work in interest education classes shows that this not only creates interest in young people in the set of personal names of their family and the motivation of their choice but also promotes the desire to more fully learn the history of the Latvian language and the language as a system, to develop their language and communication skills. The research was conducted in the 10th grade using the methods of document analysis, case analysis, pedagogical observation, and pupil’s survey. The research concluded that the study of family history can be successfully included in Latvian language lessons. The students were interested in lessons related to the topic of family history, admitting that they find the lessons more interesting, where it is possible to acquire not only theoretical knowledge of the Latvian language but also additional information about their family members. For the work to be more successful, students should already at the stage of primary education develop persistent habits, the skills of independent work, information acquisition, compilation, and analysis, as well as age-appropriate linguo-cultural tasks should be included in the curriculum, which would promote the study of language learning as a cultural phenomenon.

Actuality. Corruption in sports refers to any unethical or illegal activities that compromise the integrity of sporting events, organizations, or athletes. It can take various forms, including match-fixing, doping, bribery, embezzlement, and other forms of dishonest behavior. Corruption in sports not only tarnishes the reputation of the games but also undermines the principles of fair competition and sportsmanship. Here are some key aspects and examples of corruption in sports: Match-Fixing: Match-fixing occurs when athletes, officials, or individuals involved in sports conspire to manipulate the outcome of a game or event. This can involve intentionally losing, scoring own goals, or ensuring that certain outcomes occur to benefit those involved in the fix, often for financial gain. Doping: Doping involves the use of banned substances or methods to enhance an athlete's performance. This practice is not only unethical but also poses health risks to athletes. Organizations like the World Anti-Doping Agency (WADA) work to combat doping in sports by implementing testing and regulations. Bribery and Corruption: Corruption can also manifest as bribery, where athletes or officials accept money or gifts to influence their decisions or actions in sports. This can range from bribing referees to influence match outcomes to paying off officials for favorable treatment. Embezzlement: Embezzlement occurs when individuals in positions of trust within sports organizations misappropriate funds for personal gain. This can involve stealing ticket revenue, sponsorship money, or other financial resources meant for the development of sports. Governance Issues: Sports organizations, including governing bodies and national associations, may become corrupt when leaders or officials engage in fraudulent practices, such as nepotism, misappropriation of funds, or election rigging. Gambling: The rise of sports betting can also contribute to corruption, as individuals may attempt to manipulate outcomes to profit from their bets. This can create incentives for match-fixing and other forms of cheating. The purpose of the research is to present a summary of the scientific literature on the threats to corruption in sport; introduce a framework to categorise these threats; identify research gaps in the field and provide safeguarding recommendations for sport organizations. Corruption in sports serves various purposes, although all of them are unethical and detrimental to the integrity of sports and fair competition. It's important to note that corruption in sports is not justifiable, and its purposes are harmful. Here are some of the purposes behind corruption in sports: Financial Gain: One of the primary purposes of corruption in sports is financial gain. Individuals involved in corrupt practices, such as match-fixing, bribery, or embezzlement, seek to profit from their actions. This can involve players, coaches, officials, or even organized crime syndicates looking to make money through illegal means. Influence and Power: Corruption can also be driven by the desire for influence and power within the sports world. Individuals may engage in corrupt activities to secure positions of authority, gain control over sports organizations, or manipulate the outcomes of events to their advantage. Preservation of Reputation: In some cases, athletes or teams may resort to corrupt practices to protect or enhance their reputation. This can involve doping to achieve better results and maintain a positive public image, even if it means cheating. Maintaining Employment: Athletes, coaches, and other individuals involved in sports may engage in corrupt practices to ensure their continued employment or contract extensions. This can include actions such as point-shaving in team sports to influence the final score without drawing suspicion. Research into corruption in sports typically employs various methods to gather data, analyze trends, and uncover the underlying causes and consequences of corrupt practices. These research methods can be broadly categorized into quantitative and qualitative approaches, and they often involve a combination of techniques. Here are some common methods used in researching corruption in sports: Surveys and Questionnaires: surveys or questionnaires to collect data from athletes, coaches, officials, and other stakeholders in the sports world. These surveys can ask about personal experiences with corruption, perceptions of corruption within the sport, and attitudes toward anti-corruption measures. Interviews: In-depth interviews with key informants, such as athletes, coaches, sports officials, and experts, can provide valuable qualitative data. Interviews allow researchers to explore the motivations, behaviors, and perspectives of individuals involved in or affected by corruption in sports. Content Analysis: Researchers analyze written, audiovisual, or digital content related to sports, such as news articles, social media discussions, and legal documents. Content analysis can help identify and track instances of corruption, as well as public reactions and perceptions. Case Studies: Researchers often conduct detailed case studies of specific instances of corruption in sports. This qualitative approach involves in-depth examination of the circumstances, individuals involved, and consequences of particular corruption cases. Data Mining: With the proliferation of digital data, researchers can use data mining techniques to extract valuable insights from vast datasets related to sports, including financial transactions, betting patterns, and social media interactions. Data mining can help detect irregularities and suspicious activities. Observation: Ethnographic research involves observing and immersing oneself in the sports environment to gain firsthand insights into the culture, practices, and dynamics related to corruption. Researchers may attend sporting events, interact with participants, and document their observations. Secondary Data Analysis: Researchers often analyze existing datasets and reports related to sports corruption. This can include data from sports governing bodies, law enforcement agencies, and academic studies. Secondary data analysis allows for the examination of trends and patterns over time. Surveillance and Whistleblower Reports: Surveillance methods and whistleblower reports can be valuable sources of information on corrupt activities in sports. These reports can include evidence of match-fixing, doping, and other illicit activities. Network Analysis: Researchers use network analysis techniques to map out relationships and connections among individuals and organizations involved in corruption in sports. This approach helps identify key actors and their roles in corrupt networks. Comparative Studies: Comparative research involves analyzing corruption in sports across different countries, regions, or sports disciplines. This approach allows researchers to identify variations in corrupt practices and anti-corruption efforts. Research findings and results in the area of corruption in sports have revealed numerous insights into the extent, causes, consequences, and strategies to combat corruption within the sports industry. While specific findings can vary depending on the research focus and methodology, here are some common themes and key findings from studies on corruption in sports: Prevalence of Corruption: Research consistently highlights that corruption in sports is a widespread problem that affects various sports disciplines and regions across the world. Studies have documented cases of match-fixing, doping, bribery, and embezzlement in both amateur and professional sports. Financial Impact: Corruption in sports can have significant financial consequences. Research has shown that match-fixing and doping scandals can lead to financial losses for sports organizations, sponsors, and broadcasters. Additionally, corruption can deter legitimate investment in sports. Motivations: Studies often explore the motivations behind corrupt practices in sports. Financial gain, the pursuit of power and influence, and a desire for success or recognition are among the primary motivations identified for individuals involved in corruption in sports. In conclusion, corruption in sports represents a significant and multifaceted challenge that has far-reaching consequences for athletes, organizations, fans, and the integrity of sports as a whole. The findings and research in this area have shed light on the prevalence, motivations, and impacts of corruption in various sports disciplines around the world. Corruption in sports encompasses practices such as match-fixing, doping, bribery, embezzlement, and more, with financial gain, power, and influence often serving as key motivations. It is not limited to a particular sport or region, and it can undermine the very essence of fair competition, sportsmanship, and trust that underpin the sporting world. Efforts to combat corruption in sports involve a combination of stringent regulations, effective monitoring and enforcement, education and awareness programs, whistleblower protection, and enhanced transparency and governance within sports organizations. Technology also plays a pivotal role in both detecting and perpetrating corruption, presenting both challenges and opportunities for anti-corruption efforts. Preserving the integrity of sports is essential not only for the well-being of athletes but also for maintaining the trust and enthusiasm of fans and sponsors. Corruption erodes the core values of sports and can lead to financial losses, damaged reputations, and a decline in fan engagement.

This study develops a mathematical model to optimize the partial delivery components allocation. This is one of a tactic of planning that be needed in a supply disruption situation. The new model considers the secondary supplier as a buffer. The order is triggered as soon as the primary supplier is disrupted. However, the component price is usually higher than buying from the primary supplier. Thus, we must investigate the model’s performance compared to existing allocation schemes. The mathematical model is linear programming and coded in AMPL language. The real-industrial data were excerpted and tested on a cloud computing service. The result was compared in terms of the total cost with the conventional value-at-risk policy, fair allocation scheme, and the company’s practice, the greedy procedure. The proposed method yields a lower total cost compared to other allocation schemes.

This study explores the inefficiencies and bottlenecks in the documentation and traceability processes of a workshop that relies extensively on manual record-keeping methods. The primary objective of this study is to streamline the documentation process and enhance traceability by transitioning from outdated manual methods to a digital solution. The research methods include semi-structured interviews with key stakeholders and an analysis of the current documentation system. Significant issues identified include technicians' reluctance to document information, delays in recording, errors, and the lack of an effective documentation system for tracking repairs. The study conducted data analysis, including process mapping, document review, employee interviews, and value-added and root cause analysis, which ultimately proposed the implementation of a computer-based document management system integrated with QR scanners. This digital solution aims to increase overall efficiency, automate data entry, and improve document traceability. The QR system entails making a linked database for tracking, creating and attaching QR codes to repair items, and updating the system at every stage of the repair process. The study identified the significance of this sort of technology, which includes improved accuracy, decreased errors, and more efficient operations. According to the study's findings, implementing a QR-based system will significantly enhance resource management and operational effectiveness. Future suggestions involve implementing the system through a pilot program, continuing staff training, and doing frequent assessments to ensure the system is functional and flexible.

Abstract Most of the current operating carbon capture and storage (CCS) projects by volume utilize enhanced oil recovery for carbon storage; however, most proposed projects target saline aquifers. Ownership of pore space and rights to inject and store CO2offshore is straightforward; governments are beginning to lease such rights to prospective operators. What is the fair value for such pore space? Lease agreements could include both upfront payments, annual rentals and unit royalties. Oil and gas leasing offshore is mature, and most attractive leases hold the potential to attract competitive bids. How should governments and operators value pore space offshore? This paper discusses major issues and calculates example values. Issues that may impact valuations are also addressed. How much is such pore space worth? The owners of such pore space can be expected to be compensated for the rights to inject CO2 into these subsurface reservoirs. In oil and gas production and other mineral extraction cases, the valuation process is straightforward. There are a wide variety of methodologies to value the expected worth of rights to explore for, develop and produce oil and gas. This paper uses Monte Carlo simulation coupled with net present value calculations to characterize potential reservoirs, along with numerical reservoir simulations of CO2 injection into a range of potential storage targets. These targets vary in thickness, permeability and heterogeneity. The economic value of CCS projects is assessed for each case along with themaximum value of pore space for each case. The distribution of such values provides the expected value of the pore value. Existing models for valuing competitive bidding in offshore reservoirs are extended to generate bidding strategies for such reservoirs resulting in likely bids. Methods of assessing economic value of certain measurements designed to reduce risk are evaluated using the value of uncertain information approach. Finally, the impact of simple upfront versus upfront plus rental/royalty payments is considered. Primary drivers for valuation include the value of injected carbon, injectivity and storage capacity. The largest risks are containment and seismicity of sufficient magnitude to restrict operations. Pore space for reservoirs with high permeability and storage capacity is quite valuable; however, many realized cases result in negative present values for example cases. In such cases, any money spent by the operator for pore space only exacerbates economic loss. The value of uncertain information analysis indicates that risk reduction during the geological and geotechnical characterization phase can be extremely valuable. New methods are developed to estimate the value of pore space for CCS applications. Methods are illustrated for using the value of uncertain information in CCS pore space valuation. Integration of Monte Carlo simulation, reservoir simulation and bidding strategy for CCS pore space valuation is used for the first time.

Configurations that exhibit fluid flow over twin open cavities occur fairly commonly in practical applications in the aircraft industry such as in weapons bays of modern aircraft and in landing gear wells of both commercial and military aircraft. This paper presents the results of ongoing research in the area of twin-cavity interaction using metrics from linear and nonlinear spectral analysis techniques and linear stability analysis. The primary goal of this paper is to document the similarities between interactions occurring in twin-cavities and twin-jets. Although the phenomenon of twin-jet interaction has been researched with a fair amount of thoroughness in the past, a study of twin-cavity interaction studies have not, thus far, been undertaken, to the best of the authors’ knowledge. During the course of this study, it was found that there were marked similarities between the phenomena observed in twin-jets and twin-cavities. In particular it was found that characteristics of twin-cavity interactions such as (i), unpredictable mode switching, (ii). nonlinear interactions acting as precursors to mode switching, (iii). Difference interactions in the cross-bicoherence spectra outnumbering the sum interactions, and (iv). nonlinear metrics showing an increase in the interactions between twin-cavities when linear metrics show a decay in the interactions, were common to both twin-jets and twin-cavities.

The problem of electrical workers being injured or killed by electrical arcs and blasts is one of the most significant safety issues in the industry today. Accident data reveals that over 2,000 people are severely burned annually by electrical arc blasts on the job (1) and many others receive less severe burns that still result in significant pain and suffering to the victim. The purpose of this presentation is to provide an overview of the arc-flash hazard analysis (AFHA) process and general guidance for those organizations wishing to integrate AFHA into their overall electrical safety program. The electric utility industry was the first non-academic group to study arc-flash hazards (AFH) when they noted that electrical workers often received the most severe burns from their clothing igniting and continuing to burn long after the initiating arc had extinguished. In particular, man-made fibers such as polyester, nylon, and rayon were known to melt and stick to the worker’s skin following an AF, and this resulted in burns many times worse than had the injured worker been wearing no clothing at all (2). Subsequent studies were performed by private organizations and they impacted both the engineering and safe work practices associated with industrial plant operations. The primary standards or studies included: • IEEE 1584 Guide for Performing Arc-Flash Hazard Calculations • NFPA 70E Standard for Electrical Safety in the Workplace • OSHA 29 CFR 1910.269: Electrical Power Generation, Transmission, and Distribution Standard Of these documents, the IEEE 1584 Guide was most influential to engineers because it provided formulas for calculating incident energy levels, arc-flash protection boundaries, and a host of other important variables necessary to evaluate AFH in the work place. The term ‘incident energy’ refers to the amount of heat concentrated per unit-area of the skin. Incident energy is measured in calories per square centimeter (cal/cm2) of skin surface area. For reference, a value of 1.2 cal/cm2 will result in a second-degree burn of human skin (3). The principal reason why AFHA is necessary is that studies revealed that electrical arcs are somewhat unpredictable events (4), and there were many cases where seemingly innocuous energy sources (small transformers) produced incident energy levels that far exceeded the limitations of flame resistant (FR) clothing or other forms of personal protective equipment. It became obvious that the best method for protecting employees from AFH would be to evaluate the hazard level and then mitigate it through the use of engineering controls. Paper published with permission.

Revision 4 of the British Energy R6 document: “Assessment of the integrity of structures containing defects” provides methods to allow for loss of crack tip constraint for shallow weld flaws. The document also provides methods to estimate upper-bound values of the through thickness residual stress distribution for a range of common weld joint configurations. The present paper presents results of analyses where approaches to modify the R6 Option 1 or 2 failure assessment diagrams (FADs) for loss of crack tip constraint pertaining to primary and non-uniform residual stress have been applied. The modified FAD were formulated for probabilistic fracture mechanics analyses of semi-elliptical surface cracks located at transverse deck welds of Floating Production, Storage and Off-loading (FPSO) vessels designed to operate in the North Sea. The objective was to study the influence on the failure probability of modifying the FAD for constraint and allowing for non-uniform residual stress. Another objective was to study the influence of constraint correction on the combined fatigue and fracture failure probability for the vessels subjected to wave loading. Material and weld tensile properties and fracture toughness distributions for input to the probabilistic fracture mechanics analyses were obtained from testing of welded panels prepared using welding procedures for actual FPSO fabrication. The loading conditions were derived based on North Sea wave data pertaining to the offshore field where the FPSO is operating. The stresses were obtained from global FE analysis and fitted Weibull long-term and extreme value distributions. The results of the analyses demonstrate clearly the importance of correcting for crack tip constraint pertaining to both primary and secondary stress and to allow for non-uniform residual stress for shallow surface flaws of known crack heights. However, in combination with fatigue crack growth the effects become less prominent as the failure probability is governed by the uncertainty in the parameters of the crack growth relationship and the long-term stress distribution.

Masonry structures are renowned globally for their strength, durability, affordability, and thermal and sound insulation properties. However, there is limited information on the residual properties of masonry units after exposure to elevated temperatures. This research addresses the aforementioned gap by investigating the residual properties of four representative masonry units; clay bricks, concrete blocks, compressed stabilized earth blocks and lightweight foam blocks. The study aimed at determining variations in physical and mechanical properties, including visual appearance, density, and compressive strength of these masonry units after exposure to elevated temperatures. Additionally, conventional cement-sand mortar (1:6) was also tested both in their ambient state and after exposure to elevated temperatures. The study involved an experimental approach where four types of masonry units named clay bricks, concrete blocks, compressed stabilized earth blocks (CSEB), and lightweight foam blocks were subjected to controlled elevated temperatures up to 1200°C using a muffle furnace. Physical and mechanical properties, including density and compressive strength were measured both prior and post stages of exposure to these temperatures. Variations in these properties were then analyzed to assess the residual performance of each masonry unit. Visual observations and Scanning Electron Microscopy (SEM) were examined to document surface alterations and microstructural changes after exposure to elevated temperatures. Further, characteristic compressive strength values of the masonry assembly were also calculated using an empirical equation in the ambient and residual states. Finally, a comparative analysis between ambient and elevated temperature conditions was conducted to assess the impact of elevated temperatures on the masonry units and mortar. The results indicate that the compressive strength values of masonry units and mortar decrease after exposure to temperatures up to 1200°C. The reduction factor in compressive strength of each unit after full heating process were observed as 0.57, 1, 0.68, 0.88 for clay brick, CSEB, lightweight foam block and CMU respectively. Clay bricks exhibited better resistance than other types, retaining most of their initial strength after exposure to elevated temperatures. Compressed stabilized earth block was observed to fail into a brittle failure after exposure to 1200°C. Dry density of all four types decreased significantly after exposure to elevated temperature conditions. Additionally, residual compressive strength of generally used mortar (1:6) exhibited a clear reduction after exposure to elevated temperature conditions. The study's primary contributions include the investigation of the residual state behaviour of masonry structures after exposure to elevated temperatures which simulates the close behavior of a masonry structure at post-fire condition. This understanding aids in selecting appropriate masonry materials in a fire-prone area in future masonry construction.

Grape Seed Extract (GSE) has received acceptance almost globally as an ingredient for human consumption. It is one of the more widely used botanical extracts, due to increasing scientific findings supporting health benefits. However, it remains a specialty item relative to global commodities. In the United States, GSE has ranked among the top 20 best-selling dietary supplements in the Food, Drug and Mass Market channel. The motivation behind purposeful adulteration in commercial products is financial gain (also known as economically motivated adulteration) and to increase the concentration in proanthocyanidins (PACs) as primary marker compounds as a means to contribute to the misperception of quality. Adulterants include other PAC-rich materials, which are available at lower cost. Thus, a bulk distributor of GSE or another manufacturer along the value chain can take advantage of the chemical similarity between GSE and peanut skin extract since the spectrophotometric assays typically used in industry are not specific enough to discriminate between grape seed PACs and PACs from other plant extracts. Due to reliance on non-specific proximate assays across the value-chain, adulteration can go undetected downstream in the commodity chain, such as those involved in distribution, packaging, wholesale, and retail sales. This laboratory guidance document presents a review of the various analytical technologies and methods used to differentiate between grape seed extracts and potential adulterants.

Using rich panel data from Pakistan, we compute test score based measures of quality (School Value-Addeds or SVAs) for more than 800 schools across 112 villages and verify that they are valid and unbiased. With the SVA measures, we then document three striking features of the schooling environment. First, there is substantial within-village variation in quality. The annualized difference in learning between the best and worst performing school in the same village is 0.4 sd; compounded over 5 years of primary schooling, this difference is similar in size to the test score gap between low- and high-income countries. Second, students learn more in private schools (0.15 sd per year on average), but substantial within-sector variation in quality means that the effects of reallocating students from public to private schools can range from -0.35sd to +0.65sd. Thus, there is a range of possible causal estimates of the private premium, a feature of the environment we illustrate using three different identification approaches. Finally, parents appear to recognize and reward SVA in the private sector, but the link between parental demand and SVA is weaker in the public sector. These results have implications for both the measurement of the private premium and how we design and evaluate policies that reallocate children across schools, such as school closures and vouchers.

Not opening scientific data is costly. It has been estimated that a significant share of scientific knowledge disappears every year. In a 2014 study less than half of biological datasets from the 1990s have been recovered and when possible the recovery has necessitated significant time and efforts. In comparison, 98% of datasets published on PLOS with unique identifiers (data DOIs) are still available for future research. Open scientific data are fundamental resources for a large variety of scientific activities: meta-analysis, replication of research results or accessibility to primary sources. They also bring a significant economic and social value, as scientific data is commonly used by non-academic professionals as well as public agencies and non-profit organizations. Yet open scientific data is not costless. Ensuring that data is not only downloadable but usable requires significant investment in regards to documentation, data cleaning, licensing and indexation. Not all scientific data can be shared and verifications are frequently necessary to ensure that they do not incorporate copyrighted contents or personal information. To be effective, data sharing has to be anticipated throughout the entire research lifecycle. New principles of scientific data management aims to formalize the preexisting cultures of data in scientific communities and apply common standards. First published in 2016, the FAIR Guiding Principles (findability, accessibility, interoperability, and reusability) is an influential framework for opening scientific data. Policies in support of data sharing have moved from general and broad encouragement to the concrete development of data sharing services. Early initiatives go back to the first computing infrastructures: in 1957 the World Data Center system aimed to make a large range of scientific data readily available. Open data programs were yet severely limited by the lack of technical support and compatibility for data transfer. After 1991, the web created a universal framework for data exchange and entailed a massive expansion of scientific databases. Yet, numerous projects ran into critical issues of long term sustainability. Open science infrastructure have recently become key stakeholders in the diffusion and management of open scientific data. Data repositories ensure the preservation of scientific resources as well as their discoverability. Data hosted on repositories are more frequently used and quoted than data published in a supplementary file.

For meat and meat products, secondary processes are those that relate to the downstream of the primary chilling of carcasses. Secondary processes include maturation chilling, deboning, portioning, mincing and other operations such as thermal processing (cooking) that create fresh meat, meat preparations and ready-to-eat meat products. This review systematically identified and summarised information relating to antimicrobial resistance (AMR) during the manufacture of secondary processed meatand meat products (SPMMP). Systematic searching of eight literature databases was undertaken and the resultantpapers were appraised for relevance to AMR and SPMMP. Consideration was made that the appraisal scores, undertaken by different reviewers, were consistent. Appraisal reduced the 11,000 initially identified documents to 74, which indicated that literature relating to AMR and SPMMP was not plentiful. A wide range of laboratory methods and breakpoint values (i.e. the concentration of antimicrobial used to assess sensitivity, tolerance or resistance) were used for the isolation of AMR bacteria.The identified papers provided evidence that AMR bacteria could be routinely isolated from SPMMP. There was no evidence that either confirmed or refuted that genetic materials capable of increasing AMR in non-AMR bacteria were present unprotected (i.e. outside of a cell or a capsid) in SPMMP. Statistical analyses were not straightforward because different authors used different laboratory methodologies.However, analyses using antibiotic organised into broadly-related groups indicated that Enterobacteriaceaeresistant to third generation cephalosporins might be an area of upcoming concern in SPMMP. The effective treatment of patients infected with Enterobacteriaceaeresistant to cephalosporins are a known clinical issue. No AMR associations with geography were observed and most of the publications identified tended to be from Europe and the far east.AMR Listeria monocytogenes and lactic acid bacteria could be tolerant to cleaning and disinfection in secondary processing environments. The basis of the tolerance could be genetic (e.g. efflux pumps) or environmental (e.g. biofilm growth). Persistent, plant resident, AMR L. monocytogenes were shown by one study to be the source of final product contamination. 4 AMR genes can be present in bacterial cultures used for the manufacture of fermented SPMMP. Furthermore, there was broad evidence that AMR loci could be transferred during meat fermentation, with refrigeration temperatures curtailing transfer rates. Given the potential for AMR transfer, it may be prudent to advise food business operators (FBOs) to use fermentation starter cultures that are AMR-free or not contained within easily mobilisable genetic elements. Thermal processing was seen to be the only secondary processing stage that served as a critical control point for numbers of AMR bacteria. There were significant linkages between some AMR genes in Salmonella. Quaternary ammonium compound (QAC) resistance genes were associated with copper, tetracycline and sulphonamide resistance by virtue of co-location on the same plasmid. No evidence was found that either supported or refuted that there was any association between AMR genes and genes that encoded an altered stress response or enhanced the survival of AMR bacteria exposed to harmful environmental conditions.