108 research outputs found
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Quantitation and organic geochemical characterization of petroleum-like materials found on an undisturbed beach of the Padre Island National Seashore
On June 3, 1979 the IXTOC I well in the Bay of Campeche 'blew out' with the subsequent release of 3 to 4 million barrels of oil. A major portion of that oil is known to have escaped recovery or was deliberately dispersed into the environment. This catastrophic source appears to be a major contributor to coastal water petroleum residues of the Gulf. Two questions which arise are: 1) What quantities of this petroleum-like material are being deposited annually on the south Texas beaches? And 2), is there a single source of beach tar (seeps) or are there multiple sources (spilled or dumped crudes as well as seeps)? This study is part of an effort to find answers to these questions.A report submitted to: United States Department of the Interior, National Park Service, Southwest RegionMarine Scienc
A comparison among different spectrum compatible earthquake simulation methods
The need for the simulation of spectrum compatible earthquake time histories has existed since earthquake engineering for complicated structures began. More than the safety of the main structure, the analysis of the equipment (piping, racks, etc.) can only be assessed on the basis of the time history of the floor in which they are contained. This paper presents several methods for calculating simulated spectrum compatible earthquakes as well as a comparison between them. As a result of this comparison, the use of the phase content in real earthquakes as proposed by Ohsaki appears as an effective alternative to the classical methods. With this method, it is possible to establish an approach without the arbitrary modulation commonly used in other methods. Different procedures are described as is the influence of the different parameters which appear in the analysis. Several numerical examples are also presented, and the effectiveness of Ohsaki's method is confirmed
Former Audit Partners on Audit Committees: Implications for Russian Corporate Governance
Multiculturalism within a Culture: Learning a Lenguage through its History
In this Master’s Dissertation, different activities related to the history of the British culture are going to be elaborated, in order to try to achieve motivation both in students and teachers when learning and teaching English. Nevertheless, before getting into the essay straight ahead, I would like to explain the reasons why I have decided to choose this topic.Departamento de Filología InglesaMáster en Profesor de Educación Secundaria Obligatoria y Bachillerato, Formación Profesional y Enseñanzas de Idioma
Estimation of lung vital capacity before and after coronary artery bypass grafting surgery: a comparison of incentive spirometer and ventilometry
<p>Abstract</p> <p>Background</p> <p>Measurement of vital capacity (VC) by spirometry is the most widely used technique for lung function evaluation, however, this form of assessment is costly and further investigation of other reliable methods at lower cost is necessary. Objective: To analyze the correlation between direct vital capacity measured with ventilometer and with incentive inspirometer in patients in pre and post cardiac surgery.</p> <p>Methodology</p> <p>Cross-sectional comparative study with patients undergoing cardiac surgery. Respiratory parameters were evaluated through the measurement of VC performed by ventilometer and inspirometer. To analyze data normality the Kolmogorov-Smirnov test was applied, for correlation the Pearson correlation coefficient was used and for comparison of variables in pre and post operative period Student's t test was adopted. We established a level of ignificance of 5%. Data was presented as an average, standard deviation and relative frequency when needed. The significance level was set at 5%.</p> <p>Results</p> <p>We studied 52 patients undergoing cardiac surgery, 20 patients in preoperative with VC-ventilometer: 32.95 ± 11.4 ml/kg and VC-inspirometer: 28.9 ± 11 ml/Kg, r = 0.7 p < 0.001. In the post operatory, 32 patients were evaluated with VC-ventilometer: 28.27 ± 12.48 ml/kg and VC-inspirometer: 26.98 ± 11 ml/Kg, r = 0.95 p < 0.001. Presenting a very high correlation between the evaluation forms studied.</p> <p>Conclusion</p> <p>There was a high correlation between DVC measures with ventilometer and incentive spirometer in pre and post CABG surgery. Despite this, arises the necessity of further studies to evaluate the repercussion of this method in lowering costs at hospitals.</p
The Auditor-to-Client Revolving Door: A Structured Literature Review
This study analyses the under-explored research area of audit revolving door (ARD). The analytical framework categorised the reviewed articles by author & article information, citation, research theme, motivational event, jurisdiction, nature of research, regional focus, organisational focus, research method, data analysis, literature focus and findings. Our analysis highlights that no particular aspect can be held true or generalised about the ARD phenomenon. The ARD literature is USA dominated, organisationally based and focused on post-departure issues, employing quantitative approach with obvious lack of perceptions of stakeholders. We call for more qualitative research that critiques pre- and post-ARD, addressing the ‘how’ and ‘why’ questions, soliciting perceptions of various stakeholders. To frame directions for future research, we refer to three areas: threats, benefits and safeguards of ARD. Our findings are relevant to research students reviewing the auditing literature to find their own research and to academic auditing researchers looking for appropriate research outlets
Incorporating Innovative Pedagogies into Accounting Curriculum: Results from a Game Lab Implementation
Students often seem to have difficulty retaining knowledge from one semester to another. An accounting lab employing simulations and games was developed and implemented as a means of improving student learning outcomes and knowledge retention for Principles of Financial Accounting. A comparison of grades from previous semesters with semesters during which the lab was implemented, as well as survey results, found that, in addition to improving financial accounting skills, student satisfaction with accounting coursework improves. Just as important, the D-F-W rate has continued to drop since the implementation of the lab
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