Academic literature on the topic 'Profit and Loss Account'
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Journal articles on the topic "Profit and Loss Account"
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Roberts, D. "Profit and loss account." BMJ 303, no. 6816 (December 14, 1991): 1549. http://dx.doi.org/10.1136/bmj.303.6816.1549-a.
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Marley, J. E. "Profit and loss account: Author's reply." BMJ 303, no. 6816 (December 14, 1991): 1549. http://dx.doi.org/10.1136/bmj.303.6816.1549-b.
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Susser, Asher. "Peace with Israel; Jordan’s profit and loss account." Middle Eastern Studies 57, no. 3 (April 16, 2021): 443–55. http://dx.doi.org/10.1080/00263206.2021.1898382.
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Man, Mariana, and Liana Gădău. "The Profit And Loss Account In Different Approaches. Advantages And Disadvantages." Annales Universitatis Apulensis Series Oeconomica 1, no. 12 (June 30, 2010): 152–60. http://dx.doi.org/10.29302/oeconomica.2010.12.1.13.
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GADAU, Liana. "THE ADAPTATION OF PROFIT AND LOSS ACCOUNT TO THE CURRENT REQUIREMENTS REPORTING OF THE PERFORMANCES." Annals of "Spiru Haret". Economic Series 16, no. 3 (September 25, 2016): 93. http://dx.doi.org/10.26458/1637.
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The financial performance - a very complex notion and high informational load forusers of accounting information is reflected best by the financial statements, the profit andloss account and the situation of equity variations. The last situation can be presented as astatement of comprehensive income, including beside the result of profit and loss account, thegains and losses directly recognized in equities without passing through the profit and lossaccount.The development of increasingly complex activities emphasizes the utility, thenecessity of the profit and loss account in the financial reporting by increasing the interest inthe enterprise performance, especially for the dynamic information that this situation canprovide.Meanwhile, there is a declining interest in the historical costs and static information.Although the balance sheet contains information on performance, it does not prevent theachievement of its forecasts.In this paper we propose to approach the profit and loss account in view of tworepresentative referential, namely in terms of IAS 1 standard “The preparation andpresentation of the financial statements” and the national regulation, the Finance Order no.1802/2014 regarding the Approval of the Accounting Regulations on the annual individualand consolidated financial statements, aiming to emphasize the advantages, but also thelimits provided by this models. This way, will see which of these models of profit and lossaccount respond best to users’ needs.
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Anggraeni, Anggraeni, and Yulis Maulida Berniz. "The effect of asset quality, profit and loss sharing on Sharia Banking Liquidity in Indonesia." Technium Social Sciences Journal 27 (January 8, 2022): 423–36. http://dx.doi.org/10.47577/tssj.v27i1.5500.
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This study aims to determine the effect of asset quality variables (Non-Performing Financing), Profit and Loss Sharing (profit-loss sharing investment and profit-sharing investment account), capital adequacy ratio, bank size, return on assets, and gross domestic product on Islamic banking liquidity in Indonesia. The analysis was conducted using a sample of 7 Islamic commercial banks from the period March 2015 to December 2019. This study uses 2 multiple regression models of panel data with the results showing that Non-Performing Financing, profit-loss sharing investment, bank size, gross domestic product affect the liquidity of Islamic banks. , then for-profit sharing investment account, capital adequacy ratio, return on assets, does not affect the liquidity of Islamic banks.
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Witczak, Izabela. "Profit and loss account as the source of open pension funds efficiency." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse, Rynki Finansowe, Ubezpieczenia 2015 (June 30, 2015): 505–14. http://dx.doi.org/10.18276/frfu.2015.75-41.
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Cipta, Hendra. "PERKEMBANGAN TRANSAKSI MUDHARABAH DI PERBANKAN SYARIAH." ASY SYAR'IYYAH: JURNAL ILMU SYARI'AH DAN PERBANKAN ISLAM 2, no. 1 (June 30, 2017): 171–95. http://dx.doi.org/10.32923/asy.v2i1.597.
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Mudaraba is a joint venture agreement between two parties, where the first party provides the entire capital is called shahibul mall and the second as the manager of the capital called mudharib. In other words, mudaraba is a term for the act of a person who entrusts his property to others to merchantability and split the profits for the two based on their agreement while losses to be borne by the property owner. Mudaraba concept was applied by sharia banks on savings accounts products, general investment accounts through deposits, special investment accounts, financing with the principle of profit sharing and mudaraba sukuk.Mudaraba as a principle of profit sharing is still practiced by Islamic banks in Indonesia with revenue sharing not lead to a profit and loss sharing. Here we can see that Islamic banks are still not ready to share profits and losses with the customer, but every effort will face profit and loss. However, we hope that in the future Islamic banks could apply the concepts of profit and loss sharing.
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Marginean, Radu, Delia Corina Mihaltan, and Nicolae Todea. "Structure Ratios of Profit and Loss Account – Source of Information for Performance Analysis." Procedia Economics and Finance 26 (2015): 396–403. http://dx.doi.org/10.1016/s2212-5671(15)00790-x.
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Fuller, Barry J. "Organ preservation: The profit and loss account of using hypothermia to maintain viability." Transplantation Reviews 13, no. 2 (April 1999): 55–66. http://dx.doi.org/10.1016/s0955-470x(99)80047-0.
Full textDissertations / Theses on the topic "Profit and Loss Account"
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Petrová, Kateřina. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-222880.
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The master´s thesis focuses on the financial analysis of the company – a private limited company, whose business is software development. The theoretical part deals with the interpretation of important concepts, which are linked to financial analysis. The next section is already calculated the financial analysis of the company for the period 2006 - 2010. Was used an analysis of both horizontal and vertical analysis statement balance sheet and profit and loss account. Furthermore, I evaluated the differential indicators, profitability, activity, liquidity, debt service ratios, of course there is a comprehensive index of IN 05 and Altman's index of financial soundness. This chapter is followed by a summary evaluation forms as part of that would be helping a company improve its financial situation and the end of the work concludes.
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Hornungová, Kateřina. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-222880.
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The master´s thesis focuses on the financial analysis of the company – a private limited company, whose business is software development. The theoretical part deals with the interpretation of important concepts, which are linked to financial analysis. The next section is already calculated the financial analysis of the company for the period 2006 - 2010. Was used an analysis of both horizontal and vertical analysis statement balance sheet and profit and loss account. Furthermore, I evaluated the differential indicators, profitability, activity, liquidity, debt service ratios, of course there is a comprehensive index of IN 05 and Altman's index of financial soundness. This chapter is followed by a summary evaluation forms as part of that would be helping a company improve its financial situation and the end of the work concludes.
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Junák, Vladimír. "Audit účetní závěrky podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-223296.
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The goal of the thesis “Audit of the financial statements in an enterprise” is to analyze methods specified by International Standards on Auditing and to apply these to a chosen enterprise. In the first part of this thesis I explain origins of an audit, I define it and clarify its elemental characteristics. The second part is dedicated to an explanation of individual audit phases and a specification of methods which are used to audit execution. In the concluding part, I apply knowledge gained in previous chapters to a practical verification of true and fair view of accounts payable of the chosen enterprise.
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Pšurný, Adam. "Podnikatelský záměr rozvoje firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-224249.
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The thesis is focused on the business plan the future development of MESIT Fimes a.s. Thesis is divided into two main parts, the theoretical basis and practical part. The theoretical part is to serve as a source indicator for the creation of practical, which aims to analyze in detail the actual current condition for the creation of the greatest and most effective future development.
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Kopecká, Barbora. "Návrh podnikového finančního plánu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-377582.
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This master´s thesis is focused on the proposal of a financial plan for the company FLÍDR s.r.o. In order to compile the financial plan, this thesis consists of a strategic and financial analysis of years 2013–2017. Afterwards, a financial plan is proposed in an optimistic and pessimistic variation, including balance sheet, profit and loss account and cash flow statement for years 2018–2020.
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Halíř, Zbyněk. "Úloha účetních informací v řízení finanční výkonnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10583.
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This thesis is concerned with an evaluation of a role of financial and managerial accounting in the management of financial performance. From the range of criterions, that indicate the development of performance, the profit was chosen. The basic approach of the thesis is the concept of financial performance in the U.S. Generally Accepted Accounting Principles (U.S. GAAP). The diction of U.S. GAAP is compared with the text of International Accounting Standards / International Financial Reporting Standards (IAS / IFRS) and the Czech accounting legislation. In addition, the thesis deals with the concept of financial performance and its role in the performance management system. In conclusion, the theoretical background is confronted with its practical application. The comparison is made with the assistance of the example of financial performance management in the company Škoda Auto, a.s.
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Buřič, Zdeněk. "Aplikace IAS/IFRS v akciové společnosti." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-264835.
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The master’s thesis compares Financial Statements under Czech accounting systems with Financial Statements under IAS/IFRS. The master’s thesis shows the main differences between these two reporting systems, and their presentation in Financial Statements.
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Langer, Tomáš. "Shluková analýza 100 českých firem na základě účetních výkazů." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-318609.
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The diploma thesis called Cluster Analysis Czech 100 Companies on the Basis of Financial Statements deals with the testing of two hypotheses using a multidimensional statistical method - cluster analysis. The input data for the application of statistical methods are financial statements of selected companies for the years 2014 and 2015 which are publicly available. These data are digitized and subjected to methods of financial analysis.
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Martinková, Petra. "Finanční a ekonomická strategie společnosti." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222246.
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This Master's thesis deals with current financial situation of non-profit-making organization called Nadeje o.s. For classification were applied some methods of financial analysis, whose results were applied to suggestions for financial strategy in following period.
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Hnátnická, Jitka. "Návrh podnikového finančního plánu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-442977.
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This master´s thesis is focused on drafting the financial plan of the company VVS Verměřovice s.r.o. The first part contains the theoretical basis of financial planning. The second part introduces the analyzed company and performs a strategic and financial analysis. The next step is to create a draft financial plan in the optimistic and pessimistic variant for the period 2020-2023. The conclusion is an evaluation of the financial plan of both options.
Books on the topic "Profit and Loss Account"
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Gough, Leo. How to unlock the secrets of a company's annual report: The essential guide to deciphering balance sheets, profit and loss accounts and cash flow statements. London: Fleet Street Publications, 1998.
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Whitten, Bob. Single-family builder profit & loss study. Washington, D.C: National Association of Home Builders, Business Management Committee, 1991.
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Vando, Gloria. In the black/in the red: Poems of profit & loss. Kansas City, MO: Helicon Nine Editions, 2011.
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Bagnoli, Luca, ed. La lettura dei bilanci delle Organizzazioni di Volontariato toscane nel biennio 2004-2005. Florence: Firenze University Press, 2007. http://dx.doi.org/10.36253/978-88-8453-640-2.
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This study, emerging from workshop activity carried out as part of the course on ECONOMY AND ADMINISTRATION OF CO-OPERATION AND NON-PROFIT, represents an examination of the economic-financial dimension of the work of the Tuscan voluntary organisations. It is inserted within an articulated research process devoted to an analysis of the accountability of these third sector agents, in the awareness that voluntary work has always been an important factor in civil progress. More specifically, the economic and financial information made available to the provinces as a result of the obligation on the voluntary organisations to deposit the annual financial statement has been fully exploited. This compliance has thus been transformed from a mere bureaucratic procedure into an opportunity for a collective cognitive enrichment through collection at regional level, reclassification and the aggregate analysis of the economic and financial data relating to the management reports (profit and loss accounts) of the voluntary organisations for 2004-2005. This has made it possible to underscore the nature and provenance of the economic and financial resources that accrue annually to such bodies, as well as the principal productive factors "consumed" in the performance of their activities.
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Khan, Shahrukh Rafi. Profit and loss sharing: An Islamic experiment in finance and banking. Karachi: Oxford University Press, 1987.
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Khan, M. Fahim. Human resources mobilization through the profit-loss sharing based financial system. Jeddah, Saudi Arabia: Islamic Research and Training Institute, Islamic Development Bank, 1992.
Find full textBook chapters on the topic "Profit and Loss Account"
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Wild, Ken, and Brian Creighton. "Profit and loss account." In GAAP 2000, 149–214. London: Palgrave Macmillan UK, 1999. http://dx.doi.org/10.1007/978-1-349-15081-6_9.
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Oldcorn, Roger. "The Profit and Loss Account." In Company Accounts, 48–57. London: Macmillan Education UK, 1989. http://dx.doi.org/10.1007/978-1-349-20131-0_5.
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Oldcorn, Roger. "The Profit and Loss Account." In Company Accounts, 46–55. London: Macmillan Education UK, 1996. http://dx.doi.org/10.1007/978-1-349-14092-3_5.
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Pijper, Trevor. "Profit and the Profit and Loss Account." In Creative Accounting, 44–82. London: Palgrave Macmillan UK, 1993. http://dx.doi.org/10.1007/978-1-349-13244-7_4.
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Berry, Aidan, and Robin Jarvis. "The profit and loss account." In Accounting in a Business Context, 60–77. Boston, MA: Springer US, 1991. http://dx.doi.org/10.1007/978-1-4899-6944-6_4.
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Simmonds, Andy. "Consolidated Profit and Loss Account." In Mastering Financial Accounting, 330–38. London: Macmillan Education UK, 1986. http://dx.doi.org/10.1007/978-1-349-18430-9_19.
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Berry, Aidan, and Robin Jarvis. "The profit and loss account." In Accounting in a Business Context, 63–80. Boston, MA: Springer US, 1994. http://dx.doi.org/10.1007/978-1-4899-6942-2_4.
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Messenger, Sally, and Humphrey Shaw. "Preparing a Trading and Profit and Loss Account." In Financial Management, 48–61. London: Macmillan Education UK, 1993. http://dx.doi.org/10.1007/978-1-349-13080-1_5.
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Hussey, Jill, and Roger Hussey. "The Profit and Loss Account of a Sole Trader." In Business Accounting, 73–86. London: Macmillan Education UK, 1999. http://dx.doi.org/10.1007/978-1-349-14784-7_6.
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Stevens, P. "Trading and Profit and Loss Accounts." In Work Out Principles of Accounts for First Examinations, 16–20. London: Macmillan Education UK, 1986. http://dx.doi.org/10.1007/978-1-349-18141-4_4.
Full textConference papers on the topic "Profit and Loss Account"
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Trapote-Barreira, César, Andreas Deutschmann, and Francesc Robusté. "Managing airlines: the cost of complexity." In CIT2016. Congreso de Ingeniería del Transporte. Valencia: Universitat Politècnica València, 2016. http://dx.doi.org/10.4995/cit2016.2016.4092.
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This paper is dedicated to the structure of airline networks as a sink of efficient airline operations. Parameters of complexity were derived and mirrored on level of service as well as efficiency parameters. Airlines usually considerers an operational overhead to predict the total flight operation cost. This parameter includes the expected cost for disruptions and delays. When an airline has to mobilize an aircraft in a base for recovering the service or for breaking an emergent dynamic, then it is running extra costs. The cost of managing complexity in the airline industry has a direct impact on profit and loss account. Therefore, this paper presents an integrated approach to evaluate this cost, based on padding and aircrafts dedicated to recover disruptions. Finally, some additional indicators are derived to evaluate reliability improvement as part of complex performance.DOI: http://dx.doi.org/10.4995/CIT2016.2016.4092
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Chen, Yuanhang, Mengjiao Yu, Stefan Miska, Evren Ozbayoglu, Yongfeng Kang, Shaohua Zhou, and Nasser Al-Khanferi. "Modeling Transient Circulating Mud Temperature in the Event of Lost Circulation and its Application in Locating Loss Zones." In ASME 2014 33rd International Conference on Ocean, Offshore and Arctic Engineering. American Society of Mechanical Engineers, 2014. http://dx.doi.org/10.1115/omae2014-23590.
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Lost circulation is one of the most persistent and costly drilling problems that drilling engineers have been struggling with for decades. The main reason why some of the remedial procedures are not working as planned is the lack of information, such as the location of the loss zone. The pinpointing of the zone of loss will allow the treatment to be applied directly to the point of loss rather than to the entire open hole. This paper presents an approach to predict the location of loss zone from the transient mud circulation temperature profile altered by the mud loss. A numerical model in estimating the transient mud circulating temperature profile during a lost circulation event is developed. The temperature profile in both the flow conduits (drillpipe and annulus) are modeled using mass and energy balance. The flow rate of drilling mud decreases in the annulus above the loss zone as part of the fluids lost into the fractures, which in turn alters the heat transfer between the drillpipe, annulus, and formation. The wellbore is divided into two multiple sections, which account for single multiple loss circulation zones. Rigorous heat transfer in the formation is included. Case studies are performed and numerical solution results are presented and analyzed. According to the results, temperature alterations induced by mud loss include: 1) Declines in both bottom-hole temperature (BHT) and mud return temperature over time, and 2) Discontinuity in the first order derivative of annulus temperature with respect to depth at the location of loss zone; meanwhile, the temperature alterations are mainly controlled by the mud loss rate and location of loss. By matching the simulated results with the distributed temperature measurements at different times, the depth of the loss zone can be identified. This piece of information is important for the spotting of LCM (lost circulation material) pills, the optimization of overbalance squeezing pressure, as well as the consideration of setting the cement plug or additional casing.
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Leggett, John, Edward Richardson, Stephan Priebe, Aamir Shabbir, Vittorio Michelassi, and Richard Sandberg. "Loss Analysis of Unsteady Turbomachinery Flows Based on the Mechanical Work Potential." In ASME Turbo Expo 2019: Turbomachinery Technical Conference and Exposition. American Society of Mechanical Engineers, 2019. http://dx.doi.org/10.1115/gt2019-91253.
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Abstract Loss analysis is a valuable technique for improving the thermodynamic performance of turbomachines. Analysing loss in terms of the ‘mechanical work potential’ (Miller, R.J., ASME Turbo Expo 2013, GT2013-95488) provides an instantaneous and local account of the thermal and aerodynamic mechanisms contributing to the loss of thermodynamic performance. This study develops the practical application of mechanical work potential loss analysis, providing the mathematical formulations necessary to perform loss analysis using practical Reynolds-Averaged Navier-Stokes (RANS) or Large Eddy Simulations (LES). The analysis approach is demonstrated using RANS and LES of a linear compressor cascade, both with and without incoming wakes. Spatial segmentation is used to attribute loss contributions to specific regions of the flow, and phase-averaging is performed in order to associate the variation of different loss contributions with the periodic passage of wakes through the cascade. For this un-cooled linear cascade, viscous dissipation is the dominant source of loss. The analysis shows that the contribution of the viscous reheat effect depends on the operating pressure of the compressor stage relative to the ambient ‘dead state’ pressure — implying that the optimal blade profile for a low-pressure compressor stage may be different from the optimal profile for a high-pressure compressor stage in the same engine, even if the operating conditions for both stages are dynamically-similar.
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Li, Zhiyuan, Juan Du, Aleksandar Jemcov, Xavier Ottavy, and Feng Lin. "A Study of Loss Mechanism in a Linear Compressor Cascade at the Corner Stall Condition." In ASME Turbo Expo 2017: Turbomachinery Technical Conference and Exposition. American Society of Mechanical Engineers, 2017. http://dx.doi.org/10.1115/gt2017-65192.
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The loss-generating mechanism of a linear compressor cascade at the corner stall condition was numerically studied in this paper. The hybrid RANS/LES method was used to perform the high-fidelity simulations. By comparing the results captured by SSTDES, DDES, SAS models with the experimental data, the SSTDES model is proven to be more accurate in capturing the detailed flow structure of the corner stall than the other two models. Taking the turbulence dissipation term of SSTDES model into account, the volumetric entropy generation rate and a new dimensionless local loss coefficient are proposed and used to analyze the loss-generating mechanism in this work. It was found that the main flow loss generated in this cascade could be sorted as the wake flow loss, the profile loss, the secondary flow loss and the endwall loss according to their amounts. The corner separation significantly affects the secondary flow loss, wake flow loss and profile loss in the cascade passage. The mixing between the separated boundary layer flow and the main flow, the shear between a tornado vortex and the main flow are the main sources of the secondary flow loss. The wake flow loss is the largest loss source of the cascade, accounting for 41.8% of the total loss. There are two peaks of the wake flow loss along the spanwise direction near the corner stall region. This phenomenon is related to the appearance of large velocity gradient flows when the main flows and the corner separation flows mix together. The profile loss takes up 40.06 % of the total loss. The profile loss intensity in the corner region is lower than the mid blade span due to the interaction of the boundary layer on the suction side with the corner separation.
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Baturin, Oleg, Daria Kolmakova, Aleksey Gorshkov, and Grigorii Popov. "Generation of the Equations for the Profile Losses Calculation in Blade Row of Axial Turbines in Design Analysis." In ASME Turbo Expo 2016: Turbomachinery Technical Conference and Exposition. American Society of Mechanical Engineers, 2016. http://dx.doi.org/10.1115/gt2016-56320.
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The paper proposes a method for evaluating the reliability of models for estimating the energy losses in the blade rows of axial turbines, based on the statistical analysis of the experimental data deviation from the calculated. It was shown that these deviations are subject to the normal distribution law and can be described by mathematical expectations μΔξ and standard deviation σΔξ. The values of profile losses were calculated by five well-known models for 170 different axial turbines cascades, representing the diversity of turbines used in aircraft gas turbine engines. The findings were compared with experimental data. Comparison results were subjected to statistical analysis. It was found that the best model to describe the profile losses in axial turbines is model that has been developed in Central Institute of Aviation Motors (Russia). It allows the calculation of profile losses deviating from the actual values of losses by −8±84% with a probability of 95%. Taking into account the mentioned statistical criteria, a new equation was proposed based on the analysis of the profile losses nature and using mathematical optimization techniques. This equation makes possible to define the profile loss of axial turbine more accurate than the investigated models. It allows the calculation of profile loss values in the axial turbine that differ from the actual value by 10±61% with a probability of 95%. The proposed new equation takes into account more geometric and operational factors affecting the value of losses.
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Dehkharqani, Arash Soltani, Masoud Boroomand, and Hamzeh Eshraghi. "A Numerical Investigation of Loss Coefficient Variation in Various Incidence Angles in Tandem Blades Cascade." In ASME 2014 International Mechanical Engineering Congress and Exposition. American Society of Mechanical Engineers, 2014. http://dx.doi.org/10.1115/imece2014-39881.
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There is a severe tendency to reduce weight and increase power of gas turbine. Such a requirement is fulfilled by higher pressure ratio of compressor stages. Employing tandem blades in multi-stage axial flow compressors is a promising methodology to control separation on suction sides of blades and simultaneously implement higher turning angle to achieve higher pressure ratio. The present study takes into account the high flow deflection capabilities of the tandem blades consisting of NACA-65 airfoil with fixed percent pitch and axial overlap at various flow incidence angles. In this regard, a two-dimensional cascade model of tandem blades is constructed in a numerical environment. The inlet flow angle is varied in a wide range and overall loss coefficient and deviation angles are computed. Moreover, the flow phenomena between the blades and performance of both forward and afterward blades are investigated. At the end, the aerodynamic flow coefficient of tandem blades are also computed with equivalent single blades to evaluate the performance of such blades in both design and off-design domain of operations. The results show that tandem blades are quite capable of providing higher deflection with lower loss in a wide range of operation and the base profile can be successfully used in design of axial flow compressor. In comparison to equivalent single blades, tandem blades have less dissipation because the momentum exerted on suction side of tandem blades confines the size of separation zone near trailing edges of blades.
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Balaji, Raghavan, and Eric M. Mockensturm. "Mechanics of Rotating Wound Rolls." In ASME 2006 International Mechanical Engineering Congress and Exposition. ASMEDC, 2006. http://dx.doi.org/10.1115/imece2006-16238.
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In this paper, we investigate the effect of rotation on the internal loads in a wound roll and the dynamics of a fully wound roll under angular acceleration. Two different types of winding are distinguished: constant transport speed and constant rpm. The original scheme proposed by Benson accounted for large deformation, and used a nonlinear elastic constitutive law; in this paper, the Benson model is first expressed in dimensionless form and extended to account for roll rotation in both cases: constant rpm and constant transport speed. Additionally, tangential dynamics are considered to account for angular acceleration of a fully-wound roll. In general, it is seen that the inclusion of angular velocity in the Benson model alters the lap deformation, interlayer pressure and lap tension profiles compared to the case with no rotation, to an extent determined by the magnitude of angular velocity. A direct consequence of this is that there is now an upper bound on the number of laps that can be safely wound onto the core without loss of contact between the outer-most laps, and this is a function of rotational speed and wrapping tension, among other parameters. A numerical algorithm is then described to account for angular acceleration due to a constant core torque applied after the roll has been completely wound. This allows one to determine the slip profile through the roll at various instants during the motion.
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Mollaei Barzi, Yaser, and Mohsen Assadi. "Heat Transfer and Thermal Balance Analysis of an Aluminum Electrolysis Cell Side Lines: A Heat Recovery Capability and Feasibility Study." In ASME 2013 International Mechanical Engineering Congress and Exposition. American Society of Mechanical Engineers, 2013. http://dx.doi.org/10.1115/imece2013-64358.
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In this study, a preliminary investigation is carried out concerning the possibility and feasibility of recovering part of the side walls heat loss to use it in an energy utilization system. For this purpose, a simple smart heat transfer model is developed for the aluminum smelter side lines accounting for the dynamic ledge profile variations and phase change. Using the model, the total side wall heat loss is estimated and evaluated in different operating conditions of the cell. The system flexibility and self-adjustment ability are taken in to account to find the appropriate solution for the heat extraction system. Using the above-mentioned analysis, the heat recovery strategy and also the possible and applicable alternatives for the side walls heat collection and utilization system are investigated.
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Pullan, Graham, and Neil W. Harvey. "The Influence of Sweep on Axial Flow Turbine Aerodynamics at Mid-Span." In ASME Turbo Expo 2006: Power for Land, Sea, and Air. ASMEDC, 2006. http://dx.doi.org/10.1115/gt2006-91070.
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Sweep, when the stacking axis of the blade is not perpendicular to the axi-symmetric streamsurface in the meridional view, is often an unavoidable feature of turbine design. Although a high aspect ratio swept blade can be designed to achieve the same pressure distribution as an unswept design, this paper shows that the swept blade will inevitably have a higher profile loss. A modified Zweifel loading parameter, taking sweep into account, is first derived. If this loading coefficient is held constant, it is shown that sweep reduces the required pitch-to-chord ratio and so increases the wetted area of the blades. Assuming fully turbulent boundary layers, and a constant dissipation coefficient, the effect of sweep on profile loss is then estimated. A combination of increased blade area and a raised pressure surface velocity means that the profile loss rises with increasing sweep. The theory is then validated using experimental results from two linear cascade tests of highly loaded blade profiles of the type found in low pressure aeroengine turbines: one cascade is unswept, the other has 45 degrees of sweep. The swept cascade is designed to perform the same duty with the same loading coefficient and pressure distribution as the unswept case. The measurements show that the simple method used to estimate the change in profile loss due to sweep is sufficiently accurate to be a useful aid in turbine design.
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Ortmanns, Jens. "Numerical Investigation of Axial Compressor Stages With Differing Degrees of Reaction." In ASME Turbo Expo 2014: Turbine Technical Conference and Exposition. American Society of Mechanical Engineers, 2014. http://dx.doi.org/10.1115/gt2014-25642.
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In order to increase the efficiency of a compressor module, several loss sources such as aerofoil profile loss, secondary loss and clearance flow phenomena must be taken into account and balanced in the most efficient way. This current document presents the results of a numerical investigation based on a conventionally loaded high pressure compressor stage with different inlet and exit swirls. The effects of changing the degree of reaction on the compressor stage flow pattern is analysed in detail. In general, the correlation between the overall stage efficiency at constant pressure ratio and the degree of stage reaction is low. Nevertheless, the results show a direct impact on the rotor tip leakage flow and the secondary flow phenomena in the stator end-wall region when the degree of reaction is modified which is driven by the change in static pressure rise between the rotor and the stator passages. The balance of these two loss sources might have an impact on the efficiency and the stall behaviour of a multi-stage compressor.
Reports on the topic "Profit and Loss Account"
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Fell, J., and S. Modro. An account of the OECD LOFT (Organization for Economic Cooperation and Development Loss-of-Fluid) Project. Office of Scientific and Technical Information (OSTI), May 1990. http://dx.doi.org/10.2172/6818147.
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Michel, Bob, and Tatiana Falcão. Taxing Profits from International Maritime Shipping in Africa: Past, Present and Future of UN Model Article 8 (Alternative B). Institute of Development Studies (IDS), November 2021. http://dx.doi.org/10.19088/ictd.2021.023.
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International maritime shipping is an essential part of global business. Since the establishment of the current international tax regime in the 1920s, there has been a consensus that profits generated by this business are taxable only in the residence state –the state where the shipowners are located. Source states – the port states where business physically takes place – are generally expected to exempt income from international shipping. This standard is currently reflected in Article 8 of the OECD Model and Article 8 (Alternative A) of the UN Model, and is incorporated in the vast majority of bilateral tax treaties currently in force. Exclusive residence state taxation of shipping profits is problematic when the size of mercantile fleets and shipping flows between two states are of unequal size. This is often the case in relations between a developed and developing country. The latter often lack a substantial domestic mercantile fleet, but serve as an important revenue-generating port state for the fleet of the developed country. To come to a more balanced allocation of taxing rights in such a case, a source taxation alternative has been inserted in UN Model Article 8 (Alternative B). From its inception, Article 8B has been labelled impractical due to the lack of guidance on core issues, like sourcing rules and profit allocation. This gap is said to explain the low adoption rate of Article 8B in global tax treaty practice. In reality, tax treaty practice regarding Article 8B is heavily concentrated and flourishing in a handful of countries in South/South-East Asia – Bangladesh, India, Indonesia, Myanmar, Pakistan, the Philippines, Sri Lanka and Thailand. All these countries subject non-resident shipping income to tax in their domestic income tax laws. Except for India, all countries are able to exercise these domestic tax law rules in relation to shipping enterprises located in the biggest shipowner states, either because they have a treaty in place that provides for source taxation or because there is no treaty at all and thus no restriction of domestic law. None of the relevant tax treaties contain a provision that incorporates the exact wording of Article 8B of the UN Model. If other countries, like coastal countries in sub-Saharan Africa, are looking to implement source taxation of maritime shipping income in the future, they are advised to draw on the South/South-East Asian experience. Best practice can be distilled regarding sourcing rule, source tax limitation, profit attribution and method of taxation (on gross or net basis). In addition to technical guidance on tax, the South/South-East Asian experience also provides important general policy considerations countries should take into account when determining whether source taxation of maritime shipping profits is an appropriate target for their future tax treaty negotiations.
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Fontanari, Claudia, Antonella Palumbo, and Chiara Salvatori. The Updated Okun Method for Estimation of Potential Output with Broad Measures of Labor Underutilization: An Empirical Analysis. Institute for New Economic ThinkingInstitute for New Economic Thinking Working Paper Series, April 2021. http://dx.doi.org/10.36687/inetwp158.
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This paper extends to different indicators of labor underutilization the Updated Okun Method (UOM) for estimation of potential output proposed in Fontanari et al (2020), which, from a demand-led growth perspective, regards potential output as an empirical approximation to full-employment output, as in A.M.Okun’s (1962) original method. Based on the apparent incapability of the official rate of unemployment to fully account for labor underutilization, in this paper we offer estimates of Okun’s law both with broad unemployment indicators and with an indicator of ‘standardized hours worked’ which we propose as a novel measure of the labor input. The paper reflects on the possible different empirical measures of full employment. The various measures of potential output that we extract from our analysis show greater output gaps than those produced by standard methods, thus highlighting a systematic tendency of the latter to underestimate potential output. Output gaps that underestimate the size of the output loss or that tend to close too soon during recovery, may produce a bias towards untimely restriction.
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Bonfil, David J., Daniel S. Long, and Yafit Cohen. Remote Sensing of Crop Physiological Parameters for Improved Nitrogen Management in Semi-Arid Wheat Production Systems. United States Department of Agriculture, January 2008. http://dx.doi.org/10.32747/2008.7696531.bard.
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To reduce financial risk and N losses to the environment, fertilization methods are needed that improve NUE and increase the quality of wheat. In the literature, ample attention is given to grid-based and zone-based soil testing to determine the soil N available early in the growing season. Plus, information is available on in-season N topdressing applications as a means of improving GPC. However, the vast majority of research has focused on wheat that is grown under N limiting conditions in sub-humid regions and irrigated fields. Less attention has been given to wheat in dryland that is water limited. The objectives of this study were to: (1) determine accuracy in determining GPC of HRSW in Israel and SWWW in Oregon using on-combine optical sensors under field conditions; (2) develop a quantitative relationship between image spectral reflectance and effective crop physiological parameters; (3) develop an operational precision N management procedure that combines variable-rate N recommendations at planting as derived from maps of grain yield, GPC, and test weight; and at mid-season as derived from quantitative relationships, remote sensing, and the DSS; and (4) address the economic and technology-transfer aspects of producers’ needs. Results from the research suggest that optical sensing and the DSS can be used for estimating the N status of dryland wheat and deciding whether additional N is needed to improve GPC. Significant findings include: 1. In-line NIR reflectance spectroscopy can be used to rapidly and accurately (SEP <5.0 mg g⁻¹) measure GPC of a grain stream conveyed by an auger. 2. On-combine NIR spectroscopy can be used to accurately estimate (R² < 0.88) grain test weight across fields. 3. Precision N management based on N removal increases GPC, grain yield, and profitability in rainfed wheat. 4. Hyperspectral SI and partial least squares (PLS) models have excellent potential for estimation of biomass, and water and N contents of wheat. 5. A novel heading index can be used to monitor spike emergence of wheat with classification accuracy between 53 and 83%. 6. Index MCARI/MTVI2 promises to improve remote sensing of wheat N status where water- not soil N fertility, is the main driver of plant growth. Important features include: (a) computable from commercial aerospace imagery that include the red edge waveband, (b) sensitive to Chl and resistant to variation in crop biomass, and (c) accommodates variation in soil reflectance. Findings #1 and #2 above enable growers to further implement an efficient, low cost PNM approach using commercially available on-combine optical sensors. Finding #3 suggests that profit opportunities may exist from PNM based on information from on-combine sensing and aerospace remote sensing. Finding #4, with its emphasis on data retrieval and accuracy, enhances the potential usefulness of a DSS as a tool for field crop management. Finding #5 enables land managers to use a DSS to ascertain at mid-season whether a wheat crop should be harvested for grain or forage. Finding #6a expands potential commercial opportunities of MS imagery and thus has special importance to a majority of aerospace imaging firms specializing in the acquisition and utilization of these data. Finding #6b on index MCARI/MVTI2 has great potential to expand use of ground-based sensing and in-season N management to millions of hectares of land in semiarid environments where water- not N, is the main determinant of grain yield. Finding #6c demonstrates that MCARI/MTVI2 may alleviate the requirement of multiple N-rich reference strips to account for soil differences within farm fields. This simplicity will be less demanding of grower resources, promising substantially greater acceptance of sensing technologies for in-season N management.
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Shmulevich, Itzhak, Shrini Upadhyaya, Dror Rubinstein, Zvika Asaf, and Jeffrey P. Mitchell. Developing Simulation Tool for the Prediction of Cohesive Behavior Agricultural Materials Using Discrete Element Modeling. United States Department of Agriculture, October 2011. http://dx.doi.org/10.32747/2011.7697108.bard.
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The underlying similarity between soils, grains, fertilizers, concentrated animal feed, pellets, and mixtures is that they are all granular materials used in agriculture. Modeling such materials is a complex process due to the spatial variability of such media, the origin of the material (natural or biological), the nonlinearity of these materials, the contact phenomenon and flow that occur at the interface zone and between these granular materials, as well as the dynamic effect of the interaction process. The lack of a tool for studying such materials has limited the understanding of the phenomena relevant to them, which in turn has led to energy loss and poor quality products. The objective of this study was to develop a reliable prediction simulation tool for cohesive agricultural particle materials using Discrete Element Modeling (DEM). The specific objectives of this study were (1) to develop and verify a 3D cohesionless agricultural soil-tillage tool interaction model that enables the prediction of displacement and flow in the soil media, as well as forces acting on various tillage tools, using the discrete element method; (2) to develop a micro model for the DEM formulation by creating a cohesive contact model based on liquid bridge forces for various agriculture materials; (3) to extend the model to include both plastic and cohesive behavior of various materials, such as grain and soil structures (e.g., compaction level), textures (e.g., clay, loam, several grains), and moisture contents; (4) to develop a method to obtain the parameters for the cohesion contact model to represent specific materials. A DEM model was developed that can represent both plastic and cohesive behavior of soil. Soil cohesive behavior was achieved by considering tensile force between elements. The developed DEM model well represented the effect of wedge shape on soil behavior and reaction force. Laboratory test results showed that wedge penetration resistance in highly compacted soil was two times greater than that in low compacted soil, whereas DEM simulation with parameters obtained from the test of low compacted soil could not simply be extended to that of high compacted soil. The modified model took into account soil failure strength that could be changed with soil compaction. A three dimensional representation composed of normal displacement, shear failure strength and tensile failure strength was proposed to design mechanical properties between elements. The model based on the liquid bridge theory. An inter particle tension force measurement tool was developed and calibrated A comprehensive study of the parameters of the contact model for the DEM taking into account the cohesive/water-bridge was performed on various agricultural grains using this measurement tool. The modified DEM model was compared and validated against the test results. With the newly developed model and procedure for determination of DEM parameters, we could reproduce the high compacted soil behavior and reaction forces both qualitatively and quantitatively for the soil conditions and wedge shapes used in this study. Moreover, the effect of wedge shape on soil behavior and reaction force was well represented with the same parameters. During the research we made use of the commercial PFC3D to analyze soil tillage implements. An investigation was made of three different head drillers. A comparison of three commonly used soil tillage systems was completed, such as moldboard plow, disc plow and chisel plow. It can be concluded that the soil condition after plowing by the specific implement can be predicted by the DEM model. The chisel plow is the most economic tool for increasing soil porosity. The moldboard is the best tool for soil manipulation. It can be concluded that the discrete element simulation can be used as a reliable engineering tool for soil-implement interaction quantitatively and qualitatively.
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Ficht, Thomas, Gary Splitter, Menachem Banai, and Menachem Davidson. Characterization of B. Melinensis REV 1 Attenuated Mutants. United States Department of Agriculture, December 2000. http://dx.doi.org/10.32747/2000.7580667.bard.
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Brucella Mutagenesis (TAMU) The working hypothesis for this study was that survival of Brucella vaccines was directly related to their persistence in the host. This premise is based on previously published work detailing the survival of the currently employed vaccine strains S19 and Rev 1. The approach employed signature-tagged mutagenesis to construct mutants interrupted in individual genes, and the mouse model to identify mutants with attenuated virulence/survival. Intracellular survival in macrophages is the key to both reproductive disease in ruminants and reticuloendothelial disease observed in most other species. Therefore, the mouse model permitted selection of mutants of reduced intracellular survival that would limit their ability to cause reproductive disease in ruminants. Several classes of mutants were expected. Colonization/invasion requires gene products that enhance host-agent interaction or increase resistance to antibacterial activity in macrophages. The establishment of chronic infection requires gene products necessary for intracellular bacterial growth. Maintenance of chronic infection requires gene products that sustain a low-level metabolism during periods characterized little or no growth (1, 2). Of these mutants, the latter group was of greatest interest with regard to our originally stated premise. However, the results obtained do not necessarily support a simplistic model of vaccine efficacy, i.e., long-survival of vaccine strains provides better immunity. Our conclusion can only be that optimal vaccines will only be developed with a thorough understanding of host agent interaction, and will be preferable to the use of fortuitous isolates of unknown genetic background. Each mutant could be distinguished from among a group of mutants by PCR amplification of the signature tag (5). This approach permitted infection of mice with pools of different mutants (including the parental wild-type as a control) and identified 40 mutants with apparently defective survival characteristics that were tentatively assigned to three distinct classes or groups. Group I (n=13) contained organisms that exhibited reduced survival at two weeks post-infection. Organisms in this group were recovered at normal levels by eight weeks and were not studied further, since they may persist in the host. Group II (n=11) contained organisms that were reduced by 2 weeks post infection and remained at reduced levels at eight weeks post-infection. Group III (n=16) contained mutants that were normal at two weeks, but recovered at reduced levels at eight weeks. A subset of these mutants (n= 15) was confirmed to be attenuated in mixed infections (1:1) with the parental wild-type. One of these mutants was eliminated from consideration due to a reduced growth rate in vitro that may account for its apparent growth defect in the mouse model. Although the original plan involved construction of the mutant bank in B. melitensis Rev 1 the low transformability of this strain, prevented accumulation of the necessary number of mutants. In addition, the probability that Rev 1 already carries one genetic defect increases the likelihood that a second defect will severely compromise the survival of this organism. Once key genes have been identified, it is relatively easy to prepare the appropriate genetic constructs (knockouts) lacking these genes in B. melitensis Rev 1 or any other genetic background. The construction of "designer" vaccines is expected to improve immune protection resulting from minor sequence variation corresponding to geographically distinct isolates or to design vaccines for use in specific hosts. A.2 Mouse Model of Brucella Infection (UWISC) Interferon regulatory factor-1-deficient (IRF-1-/- mice have diverse immunodeficient phenotypes that are necessary for conferring proper immune protection to intracellular bacterial infection, such as a 90% reduction of CD8+ T cells, functionally impaired NK cells, as well as a deficiency in iNOS and IL-12p40 induction. Interestingly, IRF-1-/- mice infected with diverse Brucella abortus strains reacted differently in a death and survival manner depending on the dose of injection and the level of virulence. Notably, 50% of IRF-1-/- mice intraperitoneally infected with a sublethal dose in C57BL/6 mice, i.e., 5 x 105 CFU of virulent S2308 or the attenuated vaccine S19, died at 10 and 20 days post-infection, respectively. Interestingly, the same dose of RB51, an attenuated new vaccine strain, did not induce the death of IRF-1-/- mice for the 4 weeks of infection. IRF-1-/- mice infected with four more other genetically manipulated S2308 mutants at 5 x 105 CFU also reacted in a death or survival manner depending on the level of virulence. Splenic CFU from C57BL/6 mice infected with 5 x 105 CFU of S2308, S19, or RB51, as well as four different S2308 mutants supports the finding that reduced virulence correlates with survival Of IRF-1-/- mice. Therefore, these results suggest that IRF-1 regulation of multi-gene transcription plays a crucial role in controlling B. abortus infection, and IRF-1 mice could be used as an animal model to determine the degree of B. abortus virulence by examining death or survival. A3 Diagnostic Tests for Detection of B. melitensis Rev 1 (Kimron) In this project we developed an effective PCR tool that can distinguish between Rev1 field isolates and B. melitensis virulent field strains. This has allowed, for the first time, to monitor epidemiological outbreaks of Rev1 infection in vaccinated flocks and to clearly demonstrate horizontal transfer of the strain from vaccinated ewes to unvaccinated ones. Moreover, two human isolates were characterized as Rev1 isolates implying the risk of use of improperly controlled lots of the vaccine in the national campaign. Since atypical B. melitensis biotype 1 strains have been characterized in Israel, the PCR technique has unequivocally demonstrated that strain Rev1 has not diverted into a virulent mutant. In addition, we could demonstrate that very likely a new prototype biotype 1 strain has evolved in the Middle East compared to the classical strain 16M. All the Israeli field strains have been shown to differ from strain 16M in the PstI digestion profile of the omp2a gene sequence suggesting that the local strains were possibly developed as a separate branch of B. melitensis. Should this be confirmed these data suggest that the Rev1 vaccine may not be an optimal vaccine strain for the Israeli flocks as it shares the same omp2 PstI digestion profile as strain 16M.
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Heitman, Joshua L., Alon Ben-Gal, Thomas J. Sauer, Nurit Agam, and John Havlin. Separating Components of Evapotranspiration to Improve Efficiency in Vineyard Water Management. United States Department of Agriculture, March 2014. http://dx.doi.org/10.32747/2014.7594386.bard.
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Vineyards are found on six of seven continents, producing a crop of high economic value with much historic and cultural significance. Because of the wide range of conditions under which grapes are grown, management approaches are highly varied and must be adapted to local climatic constraints. Research has been conducted in the traditionally prominent grape growing regions of Europe, Australia, and the western USA, but far less information is available to guide production under more extreme growing conditions. The overarching goal of this project was to improve understanding of vineyard water management related to the critical inter-row zone. Experiments were conducted in moist temperate (North Carolina, USA) and arid (Negev, Israel) regions in order to address inter-row water use under high and low water availability conditions. Specific objectives were to: i) calibrate and verify a modeling technique to identify components of evapotranspiration (ET) in temperate and semiarid vineyard systems, ii) evaluate and refine strategies for excess water removal in vineyards for moist temperate regions of the Southeastern USA, and iii) evaluate and refine strategies for water conservation in vineyards for semi-arid regions of Israel. Several new measurement and modeling techniques were adapted and assessed in order to partition ET between favorable transpiration by the grapes and potentially detrimental water use within the vineyard inter-row. A micro Bowen ratio measurement system was developed to quantify ET from inter-rows. The approach was successful at the NC site, providing strong correlation with standard measurement approaches and adding capability for continuous, non-destructive measurement within a relatively small footprint. The environmental conditions in the Negev site were found to limit the applicability of the technique. Technical issues are yet to be solved to make this technique sufficiently robust. The HYDRUS 2D/3D modeling package was also adapted using data obtained in a series of intense field campaigns at the Negev site. The adapted model was able to account for spatial variation in surface boundary conditions, created by diurnal canopy shading, in order to accurately calculate the contribution of interrow evaporation (E) as a component of system ET. Experiments evaluated common practices in the southeastern USA: inter-row cover crops purported to reduce water availability and thereby favorably reduce grapevine vegetative growth; and southern Israel: drip irrigation applied to produce a high value crop with maximum water use efficiency. Results from the NC site indicated that water use by the cover crop contributed a significant portion of vineyard ET (up to 93% in May), but that with ample rainfall typical to the region, cover crop water use did little to limit water availability for the grape vines. A potential consequence, however, was elevated below canopy humidity owing to the increased inter-row evapotranspiration associated with the cover crops. This creates increased potential for fungal disease occurrence, which is a common problem in the region. Analysis from the Negev site reveals that, on average, E accounts for about10% of the total vineyard ET in an isolated dripirrigated vineyard. The proportion of ET contributed by E increased from May until just before harvest in July, which could be explained primarily by changes in weather conditions. While non-productive water loss as E is relatively small, experiments indicate that further improvements in irrigation efficiency may be possible by considering diurnal shading effects on below canopy potential ET. Overall, research provided both scientific and practical outcomes including new measurement and modeling techniques, and new insights for humid and arid vineyard systems. Research techniques developed through the project will be useful for other agricultural systems, and the successful synergistic cooperation amongst the research team offers opportunity for future collaboration.
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Stall, Nathan M., Kevin A. Brown, Antonina Maltsev, Aaron Jones, Andrew P. Costa, Vanessa Allen, Adalsteinn D. Brown, et al. COVID-19 and Ontario’s Long-Term Care Homes. Ontario COVID-19 Science Advisory Table, January 2021. http://dx.doi.org/10.47326/ocsat.2021.02.07.1.0.
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Key Message Ontario long-term care (LTC) home residents have experienced disproportionately high morbidity and mortality, both from COVID-19 and from the conditions associated with the COVID-19 pandemic. There are several measures that could be effective in preventing COVID-19 outbreaks, hospitalizations, and deaths in Ontario’s LTC homes, if implemented. First, temporary staffing could be minimized by improving staff working conditions. Second, homes could be further decrowded by a continued disallowance of three- and four-resident rooms and additional temporary housing for the most crowded homes. Third, the risk of SARS-CoV-2 infection in staff could be minimized by approaches that reduce the risk of transmission in communities with a high burden of COVID-19. Summary Background The Province of Ontario has 626 licensed LTC homes and 77,257 long-stay beds; 58% of homes are privately owned, 24% are non-profit/charitable, 16% are municipal. LTC homes were strongly affected during Ontario’s first and second waves of the COVID-19 pandemic. Questions What do we know about the first and second waves of COVID-19 in Ontario LTC homes? Which risk factors are associated with COVID-19 outbreaks in Ontario LTC homes and the extent and death rates associated with outbreaks? What has been the impact of the COVID-19 pandemic on the general health and wellbeing of LTC residents? How has the existing Ontario evidence on COVID-19 in LTC settings been used to support public health interventions and policy changes in these settings? What are the further measures that could be effective in preventing COVID-19 outbreaks, hospitalizations, and deaths in Ontario’s LTC homes? Findings As of January 14, 2021, a total of 3,211 Ontario LTC home residents have died of COVID-19, totaling 60.7% of all 5,289 COVID-19 deaths in Ontario to date. There have now been more cumulative LTC home outbreaks during the second wave as compared with the first wave. The infection and death rates among LTC residents have been lower during the second wave, as compared with the first wave, and a greater number of LTC outbreaks have involved only staff infections. The growth rate of SARS-CoV-2 infections among LTC residents was slower during the first two months of the second wave in September and October 2020, as compared with the first wave. However, the growth rate after the two-month mark is comparatively faster during the second wave. The majority of second wave infections and deaths in LTC homes have occurred between December 1, 2020, and January 14, 2021 (most recent date of data extraction prior to publication). This highlights the recent intensification of the COVID-19 pandemic in LTC homes that has mirrored the recent increase in community transmission of SARS-CoV-2 across Ontario. Evidence from Ontario demonstrates that the risk factors for SARS-CoV-2 outbreaks and subsequent deaths in LTC are distinct from the risk factors for outbreaks and deaths in the community (Figure 1). The most important risk factors for whether a LTC home will experience an outbreak is the daily incidence of SARS-CoV-2 infections in the communities surrounding the home and the occurrence of staff infections. The most important risk factors for the magnitude of an outbreak and the number of resulting resident deaths are older design, chain ownership, and crowding. Figure 1. Anatomy of Outbreaks and Spread of COVID-19 in LTC Homes and Among Residents Figure from Peter Hamilton, personal communication. Many Ontario LTC home residents have experienced severe and potentially irreversible physical, cognitive, psychological, and functional declines as a result of precautionary public health interventions imposed on homes, such as limiting access to general visitors and essential caregivers, resident absences, and group activities. There has also been an increase in the prescribing of psychoactive drugs to Ontario LTC residents. The accumulating evidence on COVID-19 in Ontario’s LTC homes has been leveraged in several ways to support public health interventions and policy during the pandemic. Ontario evidence showed that SARS-CoV-2 infections among LTC staff was associated with subsequent COVID-19 deaths among LTC residents, which motivated a public order to restrict LTC staff from working in more than one LTC home in the first wave. Emerging Ontario evidence on risk factors for LTC home outbreaks and deaths has been incorporated into provincial pandemic surveillance tools. Public health directives now attempt to limit crowding in LTC homes by restricting occupancy to two residents per room. The LTC visitor policy was also revised to designate a maximum of two essential caregivers who can visit residents without time limits, including when a home is experiencing an outbreak. Several further measures could be effective in preventing COVID-19 outbreaks, hospitalizations, and deaths in Ontario’s LTC homes. First, temporary staffing could be minimized by improving staff working conditions. Second, the risk of SARS-CoV-2 infection in staff could be minimized by measures that reduce the risk of transmission in communities with a high burden of COVID-19. Third, LTC homes could be further decrowded by a continued disallowance of three- and four-resident rooms and additional temporary housing for the most crowded homes. Other important issues include improved prevention and detection of SARS-CoV-2 infection in LTC staff, enhanced infection prevention and control (IPAC) capacity within the LTC homes, a more balanced and nuanced approach to public health measures and IPAC strategies in LTC homes, strategies to promote vaccine acceptance amongst residents and staff, and further improving data collection on LTC homes, residents, staff, visitors and essential caregivers for the duration of the COVID-19 pandemic. Interpretation Comparisons of the first and second waves of the COVID-19 pandemic in the LTC setting reveal improvement in some but not all epidemiological indicators. Despite this, the second wave is now intensifying within LTC homes and without action we will likely experience a substantial additional loss of life before the widespread administration and time-dependent maximal effectiveness of COVID-19 vaccines. The predictors of outbreaks, the spread of infection, and deaths in Ontario’s LTC homes are well documented and have remained unchanged between the first and the second wave. Some of the evidence on COVID-19 in Ontario’s LTC homes has been effectively leveraged to support public health interventions and policies. Several further measures, if implemented, have the potential to prevent additional LTC home COVID-19 outbreaks and deaths.
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MacFarlane, Andrew. 2021 medical student essay prize winner - A case of grief. Society for Academic Primary Care, July 2021. http://dx.doi.org/10.37361/medstudessay.2021.1.1.
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As a student undertaking a Longitudinal Integrated Clerkship (LIC)1 based in a GP practice in a rural community in the North of Scotland, I have been lucky to be given responsibility and my own clinic lists. Every day I conduct consultations that change my practice: the challenge of clinically applying the theory I have studied, controlling a consultation and efficiently exploring a patient's problems, empathising with and empowering them to play a part in their own care2 – and most difficult I feel – dealing with the vast amount of uncertainty that medicine, and particularly primary care, presents to both clinician and patient. I initially consulted with a lady in her 60s who attended with her husband, complaining of severe lower back pain who was very difficult to assess due to her pain level. Her husband was understandably concerned about the degree of pain she was in. After assessment and discussion with one of the GPs, we agreed some pain relief and a physio assessment in the next few days would be a practical plan. The patient had one red flag, some leg weakness and numbness, which was her ‘normal’ on account of her multiple sclerosis. At the physio assessment a few days later, the physio felt things were worse and some urgent bloods were ordered, unfortunately finding raised cancer and inflammatory markers. A CT scan of the lung found widespread cancer, a later CT of the head after some developing some acute confusion found brain metastases, and a week and a half after presenting to me, the patient sadly died in hospital. While that was all impactful enough on me, it was the follow-up appointment with the husband who attended on the last triage slot of the evening two weeks later that I found completely altered my understanding of grief and the mourning of a loved one. The husband had asked to speak to a Andrew MacFarlane Year 3 ScotGEM Medical Student 2 doctor just to talk about what had happened to his wife. The GP decided that it would be better if he came into the practice - strictly he probably should have been consulted with over the phone due to coronavirus restrictions - but he was asked what he would prefer and he opted to come in. I sat in on the consultation, I had been helping with any examinations the triage doctor needed and I recognised that this was the husband of the lady I had seen a few weeks earlier. He came in and sat down, head lowered, hands fiddling with the zip on his jacket, trying to find what to say. The GP sat, turned so that they were opposite each other with no desk between them - I was seated off to the side, an onlooker, but acknowledged by the patient with a kind nod when he entered the room. The GP asked gently, “How are you doing?” and roughly 30 seconds passed (a long time in a conversation) before the patient spoke. “I just really miss her…” he whispered with great effort, “I don’t understand how this all happened.” Over the next 45 minutes, he spoke about his wife, how much pain she had been in, the rapid deterioration he witnessed, the cancer being found, and cruelly how she had passed away after he had gone home to get some rest after being by her bedside all day in the hospital. He talked about how they had met, how much he missed her, how empty the house felt without her, and asking himself and us how he was meant to move forward with his life. He had a lot of questions for us, and for himself. Had we missed anything – had he missed anything? The GP really just listened for almost the whole consultation, speaking to him gently, reassuring him that this wasn’t his or anyone’s fault. She stated that this was an awful time for him and that what he was feeling was entirely normal and something we will all universally go through. She emphasised that while it wasn’t helpful at the moment, that things would get better over time.3 He was really glad I was there – having shared a consultation with his wife and I – he thanked me emphatically even though I felt like I hadn’t really helped at all. After some tears, frequent moments of silence and a lot of questions, he left having gotten a lot off his chest. “You just have to listen to people, be there for them as they go through things, and answer their questions as best you can” urged my GP as we discussed the case when the patient left. Almost all family caregivers contact their GP with regards to grief and this consultation really made me realise how important an aspect of my practice it will be in the future.4 It has also made me reflect on the emphasis on undergraduate teaching around ‘breaking bad news’ to patients, but nothing taught about when patients are in the process of grieving further down the line.5 The skill Andrew MacFarlane Year 3 ScotGEM Medical Student 3 required to manage a grieving patient is not one limited to general practice. Patients may grieve the loss of function from acute trauma through to chronic illness in all specialties of medicine - in addition to ‘traditional’ grief from loss of family or friends.6 There wasn’t anything ‘medical’ in the consultation, but I came away from it with a real sense of purpose as to why this career is such a privilege. We look after patients so they can spend as much quality time as they are given with their loved ones, and their loved ones are the ones we care for after they are gone. We as doctors are the constant, and we have to meet patients with compassion at their most difficult times – because it is as much a part of the job as the knowledge and the science – and it is the part of us that patients will remember long after they leave our clinic room. Word Count: 993 words References 1. ScotGEM MBChB - Subjects - University of St Andrews [Internet]. [cited 2021 Mar 27]. Available from: https://www.st-andrews.ac.uk/subjects/medicine/scotgem-mbchb/ 2. Shared decision making in realistic medicine: what works - gov.scot [Internet]. [cited 2021 Mar 27]. Available from: https://www.gov.scot/publications/works-support-promote-shared-decisionmaking-synthesis-recent-evidence/pages/1/ 3. Ghesquiere AR, Patel SR, Kaplan DB, Bruce ML. Primary care providers’ bereavement care practices: Recommendations for research directions. Int J Geriatr Psychiatry. 2014 Dec;29(12):1221–9. 4. Nielsen MK, Christensen K, Neergaard MA, Bidstrup PE, Guldin M-B. Grief symptoms and primary care use: a prospective study of family caregivers. BJGP Open [Internet]. 2020 Aug 1 [cited 2021 Mar 27];4(3). Available from: https://bjgpopen.org/content/4/3/bjgpopen20X101063 5. O’Connor M, Breen LJ. General Practitioners’ experiences of bereavement care and their educational support needs: a qualitative study. BMC Medical Education. 2014 Mar 27;14(1):59. 6. Sikstrom L, Saikaly R, Ferguson G, Mosher PJ, Bonato S, Soklaridis S. Being there: A scoping review of grief support training in medical education. PLOS ONE. 2019 Nov 27;14(11):e0224325.
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An account of the OECD LOFT (Organization for Economic Cooperation and Development Loss of Fluid Test) Project. Office of Scientific and Technical Information (OSTI), May 1990. http://dx.doi.org/10.2172/7176526.
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