Dissertations / Theses on the topic 'NIRF'
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1
Preuß, Arne [Verfasser], and Gunhild [Akademischer Betreuer] Layer. "Biochemische Untersuchungen zu NirN und NirF aus Pseudomonas aeruginosa." Freiburg : Universität, 2021. http://d-nb.info/1236501594/34.
2
Dobroschke, Raoul Roman Götz [Verfasser]. "Untersuchung von NIRF Fluorkontrastmittel zur Detektion von Myokardinfarkten im Tiermodell / Raoul Roman Götz Dobroschke." Berlin : Medizinische Fakultät Charité - Universitätsmedizin Berlin, 2018. http://d-nb.info/1176632043/34.
3
Dobroschke, Raoul [Verfasser]. "Untersuchung von NIRF Fluorkontrastmittel zur Detektion von Myokardinfarkten im Tiermodell / Raoul Roman Götz Dobroschke." Berlin : Medizinische Fakultät Charité - Universitätsmedizin Berlin, 2018. http://d-nb.info/1176632043/34.
4
Francisco, Maira José António. "O Impacto da adoção do Plano Geral de Contabilidade : normas internacionais de relato financeiro em Moçambique." Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/12886.
Abstract:
Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisEste estudo pretende analisar o impacto da adoção do Plano Geral de Contabilidade - Normas Internacionais de Relato Financeiro (PGC-NIRF), pelas empresas em Moçambique em 2009, nas Demonstrações Financeiras e nos principais Indicadores Económicos Financeiros. Os resultados obtidos sugerem que a alteração do normativo levou, em média, a um aumento do Capital Próprio e a uma diminuição do Resultado Líquido. As rubricas que sofreram os ajustamentos mais significativos e que contribuíram para os impactos registados foram: Ativo Intangível, Ativo Financeiros Disponíveis para Venda, Ativo por Imposto Diferido, Caixa e Equivalentes, Empréstimos, Outros Credores e Outros Passivos Correntes. Em termos de Indicadores, os mais afectados foram: Debt-to-Equity, Liquidez Geral, Liquidez Reduzida, Rendibilidade Liquida das Vendas e Rendibilidade dos Capitais Próprios.
This study aims to analyze the impact of the adoption of the General Chart of Accounts - International Financial Reporting Standards (PGC-NIRF), by companies in Mozambique in 2009, on Financial Statements and Financial Ratios. The results suggest that the adoption of the new standards increased, on average, the value of equity and decreased the value of net profit. The items that suffered the most significant adjustments and contributed to the these impacts were: Intangible Assets, Available-for-Sale Financial Assets, Deferred Tax Assets, Cash and Cash Equivalents, Loans, Other Creditors and Other Current Liabilities. The ratios most affected were: General Liquidity, Reduced Liquidity, Net Profit of Sales and Return on Equity.
N/A
5
Kunick, Valentin Helmut Verfasser], and Gerhard [Akademischer Betreuer] [Adam. "Vergleichende Analyse von Nanobodies und monoklonalen Antikörpern gegen humanes CD38 für die NIRF-Bildgebung von Lymphomen in vivo / Valentin Helmut Kunick ; Betreuer: Gerhard Adam." Hamburg : Staats- und Universitätsbibliothek Hamburg, 2020. http://nbn-resolving.de/urn:nbn:de:gbv:18-105726.
6
Kunick, Valentin Helmut [Verfasser], and Gerhard [Akademischer Betreuer] Adam. "Vergleichende Analyse von Nanobodies und monoklonalen Antikörpern gegen humanes CD38 für die NIRF-Bildgebung von Lymphomen in vivo / Valentin Helmut Kunick ; Betreuer: Gerhard Adam." Hamburg : Staats- und Universitätsbibliothek Hamburg, 2020. http://d-nb.info/1214811957/34.
7
Gennaro, Giuseppa. "Caractérisation de nifF une flavodoxine nif-spécifique chez la bactérie photosynthetique Rhodobacter capsulatus." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2000. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape2/PQDD_0018/NQ53281.pdf.
8
Vucko, Timothé. "C-glycosides fluorés pour le marquage de peptides : Applications en imageries TEP et bimodale TEP/FPIR." Electronic Thesis or Diss., Université de Lorraine, 2019. http://www.theses.fr/2019LORR0186.
Abstract:
Les travaux développés dans cette thèse s’articulent autour de dérivés saccharidiques de type C-glycosides pour lesquels de nouvelles méthodologies synthétiques ainsi que des applications dans le domaine de l’imagerie TEP et TEP/FPIR ont été développées. Certains peptides possèdent un rôle majeur dans la thérapie et le diagnostic de diverses pathologies et le fait de les conjuguer à un dérivé saccharidique permet d’améliorer significativement leur biodistribution. La première partie de ce travail concerne la synthèse de C-glycosides fluorés (19F) et radiofluorés (18F) fonctionnalisés en position anomérique par un bras portant une fonction azide. Par réaction de cycloaddition 1,3-dipolaire, ces composés ont été couplés à des peptides dérivés de RGD, permettant ainsi le marquage de ces peptides par une méthode indirecte appelée stratégie prosthétique. La radiosynthèse d’un des radiotraceurs a été menée de manière complètement automatisée et l’évaluation biologique in vitro sur deux types d’intégrines et in vivo par imagerie TEP a pu mettre en évidence l’intérêt de ces radiotraceurs dans le domaine de l’oncologie. La seconde partie s’appuie sur ces premiers résultats concernant le développement de groupes prosthétiques saccharidiques pour aller plus loin en termes d’outils de diagnostic. L’objectif a été de mettre au point des sondes duales (radio)fluorées pour l’imagerie bimodale TEP/FPIR. Ceci a nécessité une stratégie synthétique élaborée pour introduire un atome de fluor et un fluorophore de type cyanine, tous deux étant les sondes d’imagerie spécifiques TEP et FPIR. L’accrochage d’une biomolécule (peptide RGD) a pu se faire là encore par réaction "Click". Des méthodes de fonctionnalisation régiosélectives ont permis la mise en place de ces divers éléments. Une perspective à ce travail sera d’évaluer les propriétés biologiques in vitro des outils synthétisés et de considérer cette sonde duale pour des applications diagnostique et théranostique en imagerie TEP/FPIRThe work developed in this thesis is based on saccharidic derivatives especially C-glycosides for which new synthetic methodologies and applications in the field of PET and PET/NIRF imaging have been developed. Some peptides play a major role in therapy and diagnosis of various pathologies and their conjugation with a saccharidic derivative significantly improves their biodistribution. The first part of this work concerns the synthesis of fluorinated (19F) and radiofluorinated (18F) C-glycosides fonctionalized in anomeric position by an arm bearing an azide function. These compounds were coupled by 1,3-dipolar cycloaddition to peptides derived from RGD, allowing the labeling of these peptides by an indirect method namely prosthetic strategy. The radiosynthesis of one radiotracer was fully automated. The in vitro biological evaluation on two types of integrins and in vivo by PET imaging showed the interest of these radiotracers in the field of oncology. The second part is closely linked to these first results. To go further in terms of diagnostic tools, dual (radio)fluorinated probes for bimodal PET/NIRF imaging were developed. This required an elaborated synthetic strategy to introduce a fluorine atom and a cyanine dye, both being PET and NIRF specific imaging probes. The coupling of a biomolecule (RGD peptide) was also performed by "Click" reaction. Regiocontrolled functionalization methods enabled the introduction of these various moieties. The perspective is to evaluate the in vitro biological properties of the synthetized tools and to consider this dual probe for diagnostic and theranostic applications in PET/NIRF imaging
9
Ariztia, Julen. "Dérivés C-glycosidiques pour l’imagerie bimodale TEP/FPIR. Applications au marquage de dérivés peptidiques RGD." Electronic Thesis or Diss., Université de Lorraine, 2021. http://www.theses.fr/2021LORR0097.
Abstract:
Les travaux présentés dans cette thèse concernent des dérivés saccharidiques de type C-glycosidiques pour lesquels de nouvelles méthodologies synthétiques ainsi que des applications dans le domaine de l’imagerie TEP/FPIR ont été développées. Certains peptides possèdent un rôle majeur dans la thérapie et le diagnostic de diverses pathologies, le fait de les conjuguer à un fluorophore et un radioélément permet de réaliser des diagnostics précis et d’envisager des d’applications théranostiques par chirurgie. L’objectif a été de mettre au point la synthèse de sondes duales (radio)fluorées et fluorescentes pour l’imagerie bimodale TEP/FPIR. Ceci a nécessité une stratégie synthétique élaborée pour introduire un atome de fluor et un fluorophore de type cyanine, tous deux étant les sondes d’imagerie spécifiques TEP et FPIR. Deux stratégies principales ont été développées pour la synthèse de ces outils : la fonctionnalisation d’une plate-forme de type C-glycosidique comportant un motif [3.3.0]furofuranone et la fonctionnalisation d’une plate-forme de type C-glycosidique polyhydroxylée. Les stratégies de synthèse de type protection/déprotection ont permis la mise en place de ces divers éléments suivi de la conjugaison de deux peptides dérivés du RGD par réaction "Click" de type CuAAC. L’affinité de deux dérivés divalents fluorés et fluorescents vis à vis des intégrines est du même ordre de grandeur (40 nM) que celle du peptide seul, mettant en évidence le bénéfice de la divalence de l’agent. La radiofluoration d’une sonde duale a été réalisée avec succès permettant d’envisager des applications en imagerie in vivo par TEP et FPIR ainsi qu’en chirurgie guidée par fluorescenceThe work developed in this thesis deals with C-glycosyl compounds for which new synthetic methodologies and applications in PET/NIRF imaging have been developed. Some peptides have a major role in the therapy and diagnostic of diverse pathologies and their conjugation with a fluorophore and a radioelement allow precise diagnostic and potential theranostic applications by surgery. The goal was to develop the synthesis of (radio)fluorinated and fluorescent dual probes for bimodal PET/NIRF imaging. An elaborated synthetic strategy was required to introduce a fluorine atom and a cyanine-type fluorophore, both being the specific probes of PET and NIRF imaging. Two main strategies were developed for the synthesis of these tools: the functionalization of C-glycosyl derivative including a [3.3.0]furofuranone scaffold and the functionalization of polyhydroxylated C-glycosyl compound. The protection/deprotection synthetic strategies have made possible the setting up of these various elements followed by the conjugation of two peptidic RGD derivatives by CuAAC “Click” reaction. The affinity of the two fluorinated and fluorescent derivatives for the integrins was in the same range (40 nM) than the RGD peptide alone, highlighting the benefit of the divalence of the agent. The radiofluorination of a dual PET/NIRF probe have been successfully achieved, allowing application for in vivo PET and NIRF imaging as well as NIRF-guided surgery
10
Wruck, Eric Michael. "Applying near-infrared spectroscopy (nirs)." Texas A&M University, 2005. http://hdl.handle.net/1969.1/2386.
Abstract:
Over recent decades, much has been learned about the perceptual capacity that
enables infants to recognize and understand language. However, not until very recently
have the neural mechanisms that are the substance of language learning been
investigated. A recently developed optical imaging technique called near-infrared
spectroscopy (NIRS) shows promise for being an acceptable alternative to invasive
imaging techniques. NIRS measures correlates of neural activity by assessing
hemoglobin concentration changes in the infant brain. The research presented here
investigates neural activation in the left temporal and occipital cortex regions during
exposure to speech and visual stimuli. As hypothesized, hemodynamic reaction was
observed in both areas. Results indicate a significant activation in response to speech in
the left temporal region, and an intriguing difference between uni- and bi-modally
presented speech stimuli. These results have interesting implications for future multimodal
studies of infant speech perception.
11
Yang, Xiaowei 1974. "NIRA : a new Internet routing architecture." Thesis, Massachusetts Institute of Technology, 2004. http://hdl.handle.net/1721.1/28740.
Abstract:
Thesis (Ph. D.)--Massachusetts Institute of Technology, Dept. of Electrical Engineering and Computer Science, 2004.Includes bibliographical references (p. 173-181).
(cont.) mechanism, a user only needs to know a small region of the Internet in order to select a route to reach a destination. In addition, a novel route representation and packet forwarding scheme is designed such that a source and a destination address can uniquely represent a sequence of providers a packet traverses. Network measurement, simulation, and analytic modeling are used in combination to evaluate the design of NIRA. The evaluation suggests that NIRA is scalable.
The present Internet routing system faces two challenging problems. First, unlike in the telephone system, Internet users cannot choose their wide-area Internet service providers (ISPs) separately from their local access providers. With the introduction of new technologies such as broadband residential service and fiber-to-the-home, the local ISP market is often a monopoly or a duopoly. The lack of user choice is likely to reduce competition among wide-area ISPs, limiting the incentives for wide-area ISPs to improve quality of service, reduce price, and offer new services. Second, the present routing system fails to scale effectively in the presence of real-world requirements such as multi-homing for robust and redundant Internet access. A multi-homed site increases the amount of routing state maintained globally by the Internet routing system. As the demand for multi-homing continues to rise, the amount of routing state continues to grow. This dissertation presents the design of a new Internet routing architecture (NIRA) that simultaneously addresses these two problems. NIRA gives a user the ability to choose the sequence of Internet service providers his packets traverse. It also has better scaling characteristics than today's routing system. The design of NIRA is decomposed into four modular components: route discovery, route availability discovery, route representation and packet forwarding, and provider compensation. This dissertation describes mechanisms to realize each of these components. It also makes clear those places in the design where a globally agreed mechanism is needed, and those places where alternative mechanisms can be designed and deployed locally. In particular, this dissertation describes a scalable route discovery mechanism. With this
by Xiaowei Yang.
Ph.D.
12
Davis, James Martin IV. "Biochar and pH as Drivers of Greenhouse Gas Production in Denitrification Systems." Thesis, Virginia Tech, 2016. http://hdl.handle.net/10919/78273.
Abstract:
Nitrous oxide (N2O) is a greenhouse gas (GHG) with 300 times the radiative forcing in the atmosphere of carbon dioxide (CO2), and has recently become a subject of great concern because the nitrogen (N) fertilizers which have been necessary to increase agricultural productivity have also dramatically increased N2O emissions from agroecosystems. Many N control practices have been suggested and implemented in agroecosystems, but their ability to simultaneously remove reactive N from the environment and prevent the production of N2O is, at best poorly understood. The goal of this work is to characterize environmental controls on production of N2O in denitrifying bioreactors. The review portion of this work first discusses the geologic history of the N cycle, how its past and present processes differ, and how it is being affected by human activity. It then explores the N cycle's biochemical pathways, reviews the controls for each of its steps, and discusses the environmental drivers of these controls. The review closes with a discussion of environmental N management strategies. The experimental portion of this work further explores these concepts by observing how biochar amendment and the modification of pH affect N2O production in the denitrification pathway in denitrifying bioreactors. Both pH and biochar have previously been shown to affect N2O production and many N management practices utilize biochar or manipulate pH to increase N retention. The objectives of the experiment were to: 1) Examine headspace N2O concentration in sealed, biochar-amended, denitrifying bioreactors; 2) Determine if the effects of pH on N2O production differ in biochar-amended systems versus controls (under acidic, unbuffered, and buffered conditions); 3) Quantify key denitrification genes (nirK, nirS, nosZ) in each treatment combination. Experimental results showed biochar treatment to significantly increase N2O emissions, a result which runs contrary to most, but not all studies regarding its effects on N2O production. Differences between treatments decreased with increasing pH levels. Biochar did not exhibit significant effects on individual denitrification genes, but it did show influence on the ratios of their populations. On the other hand, pH was found to have significant effects on nirS and nosZ populations. Differences in N2O production between biochar and controls were thus explained by biochar's chemical effects, likely its ability to increase denitrification activity. Developing an understanding of the mechanisms behind these differences will require using a combination of isotope tracing, enzyme assays, and mass balance approaches. Future microbial work in biochar-amended systems should attempt to characterize differences in gene expression, overall community structure, and long-term population trends in the genes of interest. The combination of these approaches should allow researchers to better predict where N2O production will occur and develop strategies to mitigate it while simultaneously increasing food production to meet the demands of a growing population.Master of Science
13
Brigle, Kevin Eugene. "Studies on the structure and function of various nif and nif- associated gene products encoded within the Azotobacter vinelandii nif gene cluster." Diss., Virginia Polytechnic Institute and State University, 1989. http://hdl.handle.net/10919/54498.
Abstract:
The present study investigates the structural and functional roles of the metalloclusters present within the MoFe protein of nitrogenase from Azotobacter vinelandii. A gene replacement strategy was developed for oligonucleotide-directed mutagenesis of these proteins and the resulting biological and biochemical effects of these changes were examined. Identification of structurally important regions in the MoFe protein subunits and assignment of specific amino acid residues as potential metal cluster ligands were based upon several criteria: i. metallocluster extrusion requirements; spectroscopic properties of the MoFe protein; interspecies and intersubunit comparisons; iv. comparison of the MoFe protein subunit sequences to iron-molybdenum cofactor biosynthetic gene products. This mutagenesis strategy has permitted the construction of thirty-three mutant strains having specific amino acid substitutions within the MoFe protein subunits. Based on the diazotrophic growth characteristics and substrate reduction capabilities of these mutant strains, a model is presented in which potential metallocluster binding sites within the MoFe protein subunits are defined. In addition to analysis of the MoFe protein subunits, this site-directed mutagenesis and gene replacement strategy can be used to place specific mutations into any gene product encoded within the A. vinelandii nif gene cluster.
Finally, nucleotide sequence analysis of the regions flanking the nifEN genes revealed the presence of three nif genes (nifT, nifY, and nifX) and four open reading frames (ORF1, ORF2, ORF3, and ORF4). Two of these genes, nifX and ORF3, were shown to be under nif control and synthesis of their products elevated in response to a demand for fixed nitrogen. Mutant strains with deletions in ORF3 appeared to accumulate an excess amount of MoFe protein when compared to wild type. The ORF3 gene product has been overproduced in E. coli. This provides an important step toward characterizing the protein and elucidating the molecular basis for its control of nifDK gene expression.Ph. D.
14
Yoon, Weng Li. "Transferability of near infra-red spectra for the identification of pharmaceuticals." Thesis, University College London (University of London), 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.311894.
15
Van, Sinay Olivier W. J. "Etude de la composition de surface d'alliages NiRh." Doctoral thesis, Universite Libre de Bruxelles, 1998. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/212031.
16
Máslo, Lukáš. "NIRA JAKO KONCEPČNÍ OMYL. PŘÍČINY SELHÁNÍ KORPORATIVISTICKÉHO PROJEKTU." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-74291.
Abstract:
In this thesis I am analyzing the causes of failure of the recovery program resulting from the National Industrial Recovery Act (NIRA) the implementation of which the National Recovery Administration (NRA) ensured. I am searching for the act's ideological roots and directions of thought which had projected themselves into it, first. Further on, I deal with the content, process of drafting and approving of the codes of fair competition, as well as the facts which were determining them. In the next part I am scrutinizing the procedures of enforcing the codes and code compliance, including the twists in development of these. For the understanding of these procedures is what I regard as necessary for grasping the increasing hostility towards the NRA of part of business. In the last two chapters I deal with the NRA's failure's causes proper. I divide these causes into, first, which I think do not result from the NIRA conception and which could have revealed themselves during any other program's implementation. And, second, which result from the legislation's real essence directly. These I am dividing, further on, into causes (defects) emanating from the NIRA just as a result of concrete historical circumstances of time and place and causes emanating from the act's conception necessarily, disregard of circumstances. My central idea, to the advantage of which I am setting forth the arguments in this thesis, is that the NIRA must have ended up unsuccessful, exactly because of the inherent problems it contained, even if there was no Supreme Court's Schechter decision. In accordance with Mises's idea of any interventionist model's necessary instability I utter the hypothesis that the NIRA had but two ways ahead of it. One led to the state before the act's passage, the other one led in the direction of central planning, in any form, which only could have, although for a short time, deal with the problems resulting from the missing inter-industrial coordination in the state of the fragmented order of market.
17
Cowley, Richard D. "The clinical applications of near infrared spectroscopy (NIRS)." Thesis, University of Manchester, 2003. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.488355.
18
ZENG, HAOMING. "FPGA based smart NIR camera." Thesis, Mittuniversitetet, Institutionen för informationsteknologi och medier, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-17613.
Abstract:
Road conditions are a critical issue for road users as, if not given sufficient attention, they may threaten users’ lives. The environmental parameters, such as snowy, icy, dry and wet, are important in relation to the condition of roads. This is particularly true in relation to the northern regions and greatest concern should be in relation to snowy and icy situations. In this thesis, a system based on an InGaAs area scan sensor utilizes NIR technology to detect water or ice on the road so as to enable drivers to avoid slippery road conditions. The conditions caused by freezing water on road surface are particularly dangerous and are not easy to observe and it is hope that this project will boost traffic safety. The system is able to assist road maintenance personnel in forecasting and detecting slippery road conditions during winter road maintenance (WRM). The system, which is based on FPGA, has functionalities that display the captured images on an HDMI monitor and send the images to the software on a host PC via the UART protocol. An interface board, which carries the sensor and which connects to the FPGA board, is developed for NIR sensor. VHDL implementation and PC software design are the works included in the project. Besides, this device is exploited utilizing InGaAs image sensor. According to its features, it can be applied in other applications which will also be discussed. Finally, experiments are conducted in order to investigate the system’s operation with the variation of temperature.
19
Saleem, Aamer. "NIR spectroscopy for personal screening." Thesis, University of Warwick, 2011. http://wrap.warwick.ac.uk/49178/.
Abstract:
This work presents investigations into the use of the near-infrared (NIR) signals to interrogate, detect and image specific chemical compounds of interest in a security screening application, including when such compounds are hidden behind single layers of clothing fabric. In an initial set of experiments, the mechanisms governing the interaction of NIR signals with clothing fabrics and similar materials has been studied, in order to account for the influence of fabric layers when detecting hidden chemicals. Throughout the rest of the work, NIR spectroscopy has been used as a means to perform qualitative and quantitative analysis, in order to detect the presence of chemicals, and quantify the concentration in aqueous solution of liquids. It has been shown that, while the compounds can be identified on the basis of the characteristic features that appear in the relevant NIR spectra, the origin and nature of these spectra necessitate that such identification be performed with a chemometricsbased approach. Accordingly, multivariate calibration models based on neural networks and partial least squares regression (PLSR) have been developed to perform the requisite analyses. Results of calibration and testing with a range of data are reported. In order to facilitate operation in practical security screening, the development and testing of a software-based lock-in amplifier is reported, as a mean to enhance the signal-to-noise ratio (SNR) of the spectral data. It is shown that the amplifier can process up to 40 wavelength channels in parallel, to extract the spectral data buried in noise in each channel. Hence, with the SNR of the input signal set as low as -60 dB (by introducing software-generated additive white noise in the spectra), adequate noise suppression has been obtained, allowing the resulting spectral data to be used for requisite chemical detection. Finally, an integrated spectroscopic imaging application is developed to perform twodimensional cross-sectional scans of chemical samples, carry out lock-in amplification of the recorded intensity spectra, and plot the results of neural network-based chemical detection in the form of intensity images colour-coded to depict the presence of the pertinent chemicals at the scanned coordinates.
20
Goregues, Christelle. "Analyses physiologiques, biochimiques et génétiques pour appréhender la diveristé fonctionnelle des bactéries dénitrifiantes en milieu marin côtier." Aix-Marseille 2, 2004. http://www.theses.fr/2004AIX22106.
Abstract:
La dénitrification est un processus respiratoire réalisé par des bactéries hétérotrophes anaérobies facultatives dites dénitrifiantes. En absence d'oxygène, des oxydes d'azotes (nitrate ou nitrite) sont alors utilisés comme accepteurs terminaux d'électrons alternatifs et sont réduits en composés gazeux (oxyde nitrique, oxyde nitreux et azote moléculaire). La dénitrification est un processus clef du cycle de l'azote dans les sédiments marins puisqu'elle diminue la quantité d'azote disponible pour la production primaire par diffusion dans l'atmosphère. Cependant, dans zones cotières qui reçoivent d'importantes quantités d'azote d'origine anthropique, la dénitrification permet d'éliminer l'excès d'azote et par conséquent de limiter l'eutrophisation de l'écosystème. [. . . ] La première partie de ce travail a permis de développer une méthode originale de DGGE (Denaturing Gradient Gel Electrophoresis) pour analyser la diversité fonctionnelle des bactéries dénitrifiantes via l'étude des gènes codant pour les nitrite réductases. Nous avons comparé la diversité structurale et fonctionnelle de 89 bactéries dénitrifiantes isolées à partir de sédiments et associé cette diversité aux caractéristiques biochmiques et physiologiques de ces isolats. Les résultats révèlent qu'il n'existe pas de correspondance entre les arbres phylogénétiques construits à partir des séquences du gène nirS et du gène codant pour l'ARNr 16s. Des souches taxonomiquement proches peuvent aussi présenter une physiologie et un métabolisme azoté différent. [. . . ]Denitrification is a respiratory process mediated by heterotrophic facultative anaerobes called denitrifiers. In anaerobiosis, nitrogen oxides (nitrate or nitrite) are used as alternative electron acceptors and are reduced in gaseous compounds (nitric oxide, nitrous oxide and dinitrogen). In marin sediments, denitrification is a key process of nitrogen cycle since it limits the quantity of nitrogen available for primary production by diffusion in the atmosphere. However, in coastal zones receiving high levels of anthropogenic nitrogen, denitrification allows the elimination of nitrogen overload and consequently reduces ecosystem eutrophication. [. . . ] The first part of this work presented an original DGGE method (Denaturing Gradient Gel Electrophoresis) developped to assess the functional biodiversity of denitrifying bacteria through the sudy of nitrite reductase encoding genes. We compared the structural and the functional diversity of 89 denitrifers isolated from sediments and we associated this diversity of 89 denitrifiers isolated from sediments and we associated this diversity with the biochemical and physiological characteristics of these isolates. Results showed that it didn' exist any relation between nirS and 16s rRNA phylogenetic trees. Moreover, some taxonomically closed strains presented different physiology and different nitrogen metabolism [. . . ]
21
Rude, Mark Edward. "Estimating spotted knapweed intake of sheep using NIRS technology." Thesis, Montana State University, 2010. http://etd.lib.montana.edu/etd/2010/rude/RudeM0810.pdf.
Abstract:
Targeted grazing is proving to be effective in controling spotted knapweed infestations. Maximizing the potential of targeted grazing requires a method to determine the botanical composition of individual diets of grazing animals over time Fecal near infrared reflectance spectroscopy (NIRS) has been used to estimate the botanical composition of sheep consuming, leafy spurge, mountain big sage brush, and juniper, but has not been used to estimate dietary composition of sheep consuming spotted knapweed. Fecal NIRS spectra collected from three feeding trials were used to develop modified partial least squares regression equations to predict percent spotted knapweed in sheep diets. Independent validation of individualy developed equations resulted in R² values of .22 - .72. An equation developed by combining data from all three trials resulted in acceptable levels of precision (R²= .96) and was used to analyze data collected from range fecal sampling trials conducted in 2006. Two fecal sampling trials were conducted in 2006 to determine NIR's ability to detect differences in dietary composition of sheep grazing spotted knapweed infested range over time. Approximately 90 fecal samples were collected on July 13 and again on August 15 from a band of 900 ewes grazing spotted knapweed infested range to determine changes in diet over time. Fecal samples from five randomly selected ewes in the same band were collected weekly (June 22 - August 17) to detect variation in indiviudal intake over time On July 13, 55% of ewes from had 0-5% spotted knapweed in their diets while 44% had 5-20% spotted knapweed in their diets. On August 15, 1% of ewes, had <10% spotted knapweed in their diets and 44% had 20-25% spotted knapweed in their diets. With the exception of July 6, individual intake of spotted knapweed was similar (P > .05) from June 22, through July 20, but was greater (P > .05)from July 27 through August 17 than from June 22 through July 20. These results suggest that the appropriate time to apply grazing for spotted knapweed control is later in the growing season when sheep are including more of the target plant in their diet.
22
Lam, Wong Augusto. "La aplicación del nuevo Plan Contable General Empresarial." Pontificia Universidad Católica del Perú, 2012. http://repositorio.pucp.edu.pe/index/handle/123456789/114768.
Abstract:
Accounting provides information for making decisions of many economic agents specially the accounting records that have their basis on the organized language called the accounting plan. Until 1973, in Peru, every company prepared its accounting plan according to its information necessities which provoked a variety of words, many with lots of analytical accounts and other general ones. It’s in this situation that the First General Accounting Plan was approved and its mandatory implementation started on January 1st 1974 until 1984, and then it was changed by the General Accounting Plan (PCGR) the one that is used until now. However, now its use doesn’t have any relationship with the International Financial Reporting Standars (NIIF), which are a support for the financial estate in our country. For that reason we approved the version of General Accounting Business Plan (PCGE), the one that is going to be considered on January 1st 2011. The objective of the following article is to announce the effects of the application in some of the private organizations from this new Accounting Business Plan (PCGE) in relation to the General Accounting Plan.La contabilidad como suministrador de información imprescindible para la toma de decisiones de los diversos agentes económicos y, específicamente, los registros contables se sustenta en un lenguaje organizado conocido como plan de cuentas. En el Perú hasta el año 1973, cada empresa elaboraba su plan de cuentas de acuerdo a sus necesidades de información lo que originaba la existencia de una diversidad de términos, algunos con abundancia de cuentas analíticas y otras solo genéricas. Ante esa situación se aprueba el primer Plan Contable General cuya aplicación obligatoria rige a partir del 1° de enero de 1974 hasta el año 1984, el cual fue reemplazado por el Plan Contable General Revisado (PCGR), y que es empleado hasta la fecha. Sin embargo, actualmente su uso no guarda relación con las Normas Internacionales de Información Financiera (NIIF), bajo las cuales se elaboran los estados financieros en nuestro país. Es por ello que se aprueba la versión del Plan Contable General Empresarial (PCGE), cuyo uso regirá obligatoriamente a partir del 1 de enero de 2011. El presente artículo tiene como finalidad dar a conocer los efectos de la aplicación, por parte de las organizaciones del sector privado, de este nuevo Plan Contable General Empresarial (PCGE), en base a la comparación con el Plan Contable General Revisado.
23
Marques, Aline de Sousa. "Uso da espectroscopia do infravermelho pr?ximo e t?cnicas multivariadas para diferenciar escherichia coli e salmonella enteritidis inoculadas em polpa de fruta (abacaxi)." Universidade Federal do Rio Grande do Norte, 2013. http://repositorio.ufrn.br:8080/jspui/handle/123456789/17734.
Abstract:
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Previous issue date: 2013-07-31Aiming to consumer s safety the presence of pathogenic contaminants in foods must be monitored because they are responsible for foodborne outbreaks that depending on the level of contamination can ultimately cause the death of those who consume them. In industry is necessary that this identification be fast and profitable. This study shows the utility and application of near-infrared (NIR) transflectance spectroscopy as an alternative method for the identification and classification of Escherichia coli and Salmonella Enteritidis in commercial fruit pulp (pineapple). Principal Component Analysis (PCA), Independent Modeling of Class Analogy (SIMCA) and Discriminant Analysis Partial Least Squares (PLS-DA) were used in the analysis. It was not possible to obtain total separation between samples using PCA and SIMCA. The PLS-DA showed good performance in prediction capacity reaching 87.5% for E. coli and 88.3% for S. Enteritides, respectively. The best models were obtained for the PLS-DA with second derivative spectra treated with a sensitivity and specificity of 0.87 and 0.83, respectively. These results suggest that the NIR spectroscopy and PLS-DA can be used to discriminate and detect bacteria in the fruit pulp
Visando ? seguran?a do consumidor, ? de extrema import?ncia identificar a presen?a de contaminantes patog?nicos nos alimentos, pois os mesmos s?o respons?veis por surtos alimentares que dependendo do n?vel de contamina??o pode chegar a causar a morte de quem os consome. Na industria h? uma necessidade de que essa identifica??o de contaminantes seja r?pida e rent?vel. Este estudo mostra a aplica??o e utilidade de medidas espectrais de transflect?ncia no infravermelho pr?ximo (NIR) como um m?todo alternativo para a identifica??o e classifica??o de Escherichia coli e Salmonella Enteritidis em polpa de fruta comercial (abacaxi). An?lise de Componentes Principais (PCA), Modelagem Independente por Analogia Classe (SIMCA) e An?lise Discriminante por M?nimos Quadrados Parciais (PLS-DA) foram utilizados na an?lise. N?o foi poss?vel obter uma separa??o total entre as amostras usando PCA e SIMCA. O PLS-DA apresentou bom desempenho na capacidade de predi??o alcan?ando 87,5% para E. coli e 88,3% para S. Enteritides, respectivamente. Os melhores modelos obtidos para o PLS-DA com os espectros tratados com segunda derivada apresentaram sensibilidade e especificidade de 0,87 e 0,83, repectivamente. Estes resultados sugerem que a espectroscopia NIR e PLS-DA podem ser usados para discriminar e detectar bact?rias na polpa da fruta
24
Piña, Garau Catalina. "Convergencia de los US GAAP con las NIIF del IASB." Doctoral thesis, Universitat de les Illes Balears, 2016. http://hdl.handle.net/10803/458882.
Abstract:
En la presente tesis, se revisa la problemática conceptual e institucional de la convergencia contable, especialmente en referencia a los organismos llamados a representar un rol más activo en la escena contable internacional, es decir, el organismo regulador internacional IASB (International Accounting Standards Board), el organismo regulador en los Estados Unidos, la FASB (Financial Accounting Standards Board) y el organismo supervisor del mercado de capitales en Estados Unidos, la SEC (Securities Exchange Comission).
En el contexto de la contabilidad financiera, el término convergencia se define como el proceso de armonización de las normas contables emitidas por diferentes organismos reguladores. Un ejemplo es el de las Normas Internacionales de Información Financiera (NIIF) y las normas contables de los Estados Unidos (US GAAP). El objetivo del proceso de convergencia es el de producir un conjunto de normas contables comunes de alta calidad con la finalidad de mejorar la uniformidad, la comparabilidad y la eficiencia de los estados financieros elaborados por las empresas.
En sentido amplio, el término de convergencia internacional se define como el proceso mediante el cual el organismo regulador internacional (International Accounting Standards Board, IASB) y los organismos reguladores nacionales unifican sus respectivas normativas contables para lograr una normativa contable global.
En contraposición a la convergencia internacional, puede hablarse a su vez de convergencia nacional. Esta se define como la adopción de la normativa internacional por parte de una jurisdicción. Por ejemplo, el Accounting Standards Board (ASB) del Reino Unido trabaja en la convergencia de su normativa contable con la del IASB.
Las dos formas de convergencia, internacional y nacional, se encuentran estrechamente relacionadas entre sí. El IASB trabaja con un país para converger las NIIF con su normativa contable local, lo cual genera implicaciones para la convergencia nacional de la normativa local del resto de países con las NIIF.
Por su parte, España constituye un claro ejemplo de convergencia nacional, en el sentido de que, los cambios en las NIIF deben afectar a la normativa contable española, si se pretende dar continuidad a la alineación con las NIIF revisadas como consecuencia del proceso de convergencia con los US GAAP.
. Contenido de la investigación
El presente trabajo tiene por objeto: primero, el análisis del proceso de convergencia de las NIIF y los US GAAP; segundo, la descripción de los respectivos roles de los principales actores, el IASB y la FASB; y, tercero, el estudio de los principales proyectos normativos elaborados en el marco del proceso de convergencia.
Para ello se abordan los motivos propiciatorios del proceso de convergencia, cuáles son los objetivos y las consecuencias para la práctica contable a nivel mundial. Especial interés reviste el fenómeno de expansión de las NIIF en las últimas décadas a través de las principales economías mundiales, ya sea mediante la simple adopción de las NIIF o bien mediante la convergencia de la normativa contable propia.
Por último, a lo largo de la tesis se subraya la enorme relevancia del proceso de elaboración de las NIIF y los mecanismos de cumplimiento (enforcement) como garantía de emisión de normas contables de alta calidad.
. Conclusión
Primera.- El proceso de convergencia de la normativa contable de IASB y FASB, que se desarrolla a partir del Acuerdo de Norwalk y del Memorandum of Understanding, ha ido avanzando gradualmente, no exento de dificultades, dada su complejidad. La SEC ha estudiado la posibilidad de exigir o permitir las NIIF estableciendo una hoja de ruta al efecto. De momento, las NIIF están permitidas a las compañías no americanas sin reconciliación con los US GAAP. En diez años se han limado la mayoría de las asperezas, aunque todavía queda lejos la plena consecución de los objetivos consignados en la agenda. La incertidumbre con respecto a la adopción de las NIIF en los EE.UU. añade si cabe todavía mayor urgencia a la conclusión de los diferentes proyectos.
Segunda.- En las nuevas disposiciones se observan pequeñas diferencias entre las NIIF y los US GAAP, aunque en ciertos sectores de actividad pueden ser más significativas (por ejemplo, en el sector financiero). Las NIIF continúan en su tradición de ofrecer demasiadas opciones en contraposición a los US GAAP. Todavía persiste la antigua polémica de los “principios versus reglas”, aunque el marco conceptual sea el mismo. En los desarrollos normativos del FASB se tienden a sustituir los principios por reglas concretas que resuelven los problemas de las empresas puesto que les dan mayor seguridad.
Tercera.- En la última década las NIIF se han convertido de hecho en las normas globales de la información financiera. Su calidad ha sido refrendada por su utilización en los mercados de las economías desarrolladas y en vías de desarrollo. La perspectiva de unas normas contables globales es compartida en prácticamente todos los países del mundo. Hoy en día, más de 100 países exigen el uso de las NIIF a las entidades con cotización oficial, mientras que otras jurisdicciones permiten su uso en ciertas circunstancias. Todavía no ha llegado el momento de la adopción total y completa.
Cuarta.- A parte de los países miembros de la UE, la mayoría de las otras jurisdicciones que requieren o permiten las NIIF a sus compañías nacionales no exigen el trámite de aprobación (endorsement) de las NIIF nuevas o modificadas, incluyendo las interpretaciones, para su incorporación al ordenamiento jurídico interno. En la UE el proceso de aprobación implica a una combinación de instituciones gubernamentales y profesionales.
Quinta.- La expansión de las normas globales se ha visto propiciada por el apoyo público de organismos internacionales tales como el G20, el Banco Mundial, el Fondo Monetario Internacional, el Comité de Basilea, la Organización Internacional de Supervisores de Mercados de Valores (IOSCO) y la Federación Contable Internacional. La convergencia a las NIIF constituye un intento por frenar el poder normativo tradicional de los US GAAP.
Sexta.- A pesar de los avances realizados en el proceso de convergencia, existen una serie de factores que pueden afectar negativamente. Entre estos factores se pueden citar:
– Las reacciones de las partes interesadas. Hasta el momento, la SEC y la Comisión de la Unión Europea están contribuyendo decisivamente al éxito del proceso de convergencia. Ahora bien, un cambio de orientación en cualquiera de estas dos organizaciones puede perjudicar seriamente el proceso.
– Un factor estrechamente relacionado con el anterior es el funcionamiento de los mecanismos de adopción implantados en los distintos países. En el caso de la Unión Europea, el procedimiento de adopción puede retrasar, e incluso llegar a impedir, la convergencia. Valga como ejemplo lo sucedido con la IFRS 8 sobre información por segmentos, norma emitida por el IASB para converger con el FASB, cuya adopción por parte de la Unión Europea se retrasó debido a las reacciones adversas suscitadas.
– También existe siempre el riesgo potencial de que ambos reguladores adopten decisiones divergentes en mayor o menor grado. Un ejemplo de estas situaciones serían las diferencias existentes en el modelo de deterioro propuesto en la NIIF 9 y los US GAAP.
-Pueden producirse retrasos o incumplimiento en el programa de convergencia fijado dentro o fuera del MoU. Es el caso del proyecto de marco conceptual, en el que ambos reguladores se comprometieron a trabajar. Todavía no se ha hecho público el calendario previsto por FASB, mientras IASB ya ha publicado un borrador expositivo (2015).
- Por último, conviene tener presente que el programa recogido en el MoU se centra en aquellas áreas en las que la convergencia parece más sencilla de conseguir y deja para más adelante aquellas otras más problemáticas, tales como los instrumentos financieros. Por tanto, a medida que se avanza en el proceso, ambos reguladores contables deben hacer frente a mayores dificultades desde un punto de vista técnico.
Séptima.- A pesar de los riesgos e incertidumbres derivados de los factores indicados en los párrafos anteriores, a día de hoy se puede afirmar que, efectivamente, el programa de convergencia es una prioridad estratégica para los dos principales reguladores contables. Están trabajando para hacer sus normas compatibles, para elaborar normas comunes y para coordinar sus programas de trabajo. Además, los dos reguladores, y otras partes interesadas con gran peso, como la SEC o la Comisión de la Unión Europea, se han comprometido públicamente a colaborar para que el proceso de convergencia se complete con éxito. Es decir, existen expectativas fundadas de que, en el medio plazo, se consiga contar con un único marco contable de referencia utilizado a nivel global, aunque parece difícil que en ese período el IASB se convierta en el único regulador mundial. Los cambios en el poder económico –avance de China- determinarán la evolución de la convergencia.
25
Bisaillon-Sicotte, Étienne. "Acquisition et traitement des signaux cérébraux en MEG-NIRS simultanés." Mémoire, École de technologie supérieure, 2013. http://espace.etsmtl.ca/1170/1/BISAILLON%2DSICOTTE_Etienne.pdf.
Abstract:
La spectroscopie proche infrarouge (NIRS) et la magnétoencéphalographie (MEG) sont des techniques d'exploration cérébrales permettant de mesurer l'activité du cerveau. Le premier objectif de ce travail était de se familiariser avec l'imagerie optique (NIRS) afin d'arriver à faire des acquisitions simultanées MEG/NIRS. Ensuite, une technique d'analyse par déconvolution de signaux NIRS utilisant les paquets d'ondelettes a été développée. Cette technique d'analyse se base sur des a priori physiologiques afin d'estimer la réponse hémodynamique causée par une stimulation. L'efficacité de cette méthode d'analyse a été démontrée grâce à des simulations et avec des données provenant d'acquisitions NIRS. Ces outils d'analyse ont été implémentés sous MatLab. Ils peuvent être utilisés de façon indépendante ou sous Brainstorm.
26
Hall, Michael A. "Temporal Mapping and Connectivity using NIRS for Language Related Tasks." FIU Digital Commons, 2012. http://digitalcommons.fiu.edu/etd/560.
Abstract:
Near infrared spectroscopy (NIRS) is an emerging neuroimaging modality with high temporal and good spatial resolution. In this thesis, NIRS was applied to understand functionality of the fronto-temporal cortex in response to language-related tasks. A 32-channel NIRS system (Imagent ISS Inc.) was used to perform experimental studies on 15 right-handed normal adults. Block-design based Word Expression and Word Reception paradigms were independently presented to participants. Activation, functional connectivity and cortical lateralization analyses were performed. From word expression studies, results showed left anterior region (encompassing Broca) is majorly involved over right homologue and posterior regions. From the word reception studies, results showed that right posterior region (encompassing right homologue of Wernicke) is highly involved in language reception, with right anterior region (encompassing right homologue of Broca) also involved. The current study has potential future applications in surgical evaluation of language regions in populations with neurological disorders such as epilepsy, and schizophrenia.
27
Magill, Daniel J. "Assessing West Virginia NIPF owner characteristics and preferred assistance topics." Morgantown, W. Va. : [West Virginia University Libraries], 2000. http://etd.wvu.edu/templates/showETD.cfm?recnum=1571.
Abstract:
Thesis (M.S.)--West Virginia University, 2000.Title from document title page. Document formatted into pages; contains vii, 75 p. : ill., map. Includes abstract. Includes bibliographical references (p. 73-75).
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Isbasar, Gullu Ceyda. "Distyryl-boradiazaindacenes As Red And Nir Switches." Master's thesis, METU, 2007. http://etd.lib.metu.edu.tr/upload/3/12608419/index.pdf.
Abstract:
Two novel distyryl-boradiazaindacene dyes with dimethylaminophenyl and pyridyl appendages, display opposite spectral shifts on protonation with trifluoroacetic acid in organic solvents. This bidirectional switching of the dyes can be shown to be directly related to ICT donor and acceptor characteristics of the dyes. Thus, it has been demonstrated
that the switching behavior of the red to NIR emitting dyes can be altered by simple structural modifications.
29
Ricks, David Leon. "Predicting NIF carryover at Public Works Centers." Thesis, Monterey, California. Naval Postgraduate School, 1988. http://hdl.handle.net/10945/23093.
30
Mešková, Michala. "Aplikace FTIR a NIR pro analýzu půd." Master's thesis, Vysoké učení technické v Brně. Fakulta chemická, 2020. http://www.nusl.cz/ntk/nusl-433163.
Abstract:
This diploma thesis focuses on the use of infrared spectrometry methods for the analysis of soil samples. The aim of this work was to compare and analyze the soil using the ATR (Attenuated Total Reflectance) and DRIFTS (Diffuse Reflectance Infrared Fourier Transform Spectroscopy) methods and to evaluate the effectiveness of these methods for soil analysis. The results showed that the ATR method is not sufficiently effective and the DRIFT method was used for soil analysis, which proved to be more suitable for the analysis of soil samples.
31
Keating, Marvin Scott. "Prediction of diet quality parameters of Rocky Mountain Elk via near infrared reflectance spectroscopy (NIRS) fecal profiling." Texas A&M University, 2003. http://hdl.handle.net/1969.1/3949.
Abstract:
The objective of this experiment was to determine the validity of predicting the
diet quality of Rocky Mountain Elk (Cervus elaphus nelsoni) by exposing a dried fecal
sample to light energy (a spectrophotometer). The resulting spectra measured were then
compared to the known wet chemistry of the diet to arrive at an equation for forecasting
the crude protein (CP) and digestible organic matter (DOM) ingested by the elk.
Forages were gathered from western ranges and blended to simulate plant species
ingested representing various elk diet qualities at different seasons of the year. Feeding
trials were begun during the summer of 1999 using the USDA Forest Service Starkey
UnitÂs herd of tame elk in northeast Oregon. Additional feeding trials were conducted at
Center, Texas and College Station, Texas in the spring of 2000 and the summers of 2000
and 2001, respectively. In all feeding trials, 1 elk was fed 1 diet of known quality,
ad libitum, for 8 days with fecal specimens collected on day 7 and day 8 for spectral
scanning. Results indicate acceptable predictability (R2 = 0.95, SEC = 1.13 for CP,
R2 = 0.80, SEC=1.73 for DOM) in forecasting the diet quality of elk, and thus it is
concluded that NIRS is a valuable management tool in monitoring the well-being of
captive and free-ranging elk.
32
Firbank, Michael. "The design, calibration and usage of a solid scattering and absorbing phantom for near infra red spectroscopy." Thesis, University College London (University of London), 1994. http://discovery.ucl.ac.uk/1382004/.
Abstract:
Following a review of methods for measuring the optical properties of tissue, the majority of this thesis is concerned with the design, construction, calibration and use of a solid, tissue equivalent phantom. The phantom material is a clear polyester plastic. This is obtained in unpolymerised form, scattering particles and absorbing dyes are added to it, and it is then polymerised to form a stable solid. Purely scattering and absorbing phantoms were made separately, and their optical properties were measured using a specially built system. This has a co-linear collimated light source and detector, and measures the unscattered light transmitted through a sample as a function of its thickness. Other methods of measuring the optical coefficients of tissue were tested with this phantom. One of these uses integrating spheres to measure the transmitted and reflected light from a sample. A model of light transport (in this case a Monte Carlo model) is used to convert these measurements into scattering and absorption coefficients. It was found that the measurement of scattering coefficient was reasonably accurate, but that the absorption coefficient was overestimated at the low values typical of tissue. A measurement of the optical properties of bone was made with this system. The other system investigated uses the diffusion theory to calculate optical properties from measurements made through a thick slab. The material was also employed to create a test phantom for near infrared spectroscopy machines. This provides a diffusing medium with an attenuation that is variable in discrete steps over three orders of magnitude. The relative attenuation between steps is totally wavelength independent. This phantom was adopted by the EC concerted action on near infrared spectroscopy and imaging. Finally, the phantom was used to create test objects with which to investigate the potential of imaging with infrared light.
33
Cieza, Sempertegui Sandra Janeth, and Cardoza Silvia Katherine Cornejo. "Adopción de la NIIF 1, aplicando la NIIF 9, NIC 2, 8 y 16 para la toma de decisiones en el Molino Sipán, periodo 2016-2017." Bachelor's thesis, Universidad Católica Santo Toribio de Mogrovejo, 2019. http://hdl.handle.net/20.500.12423/2281.
Abstract:
El molino Sipán, está siendo afectado como consecuencia de haber sido creada con financiamiento del banco y de terceras personas. Por consiguiente, solo trabaja para pagar las deudas, ya que los pagos del sueldo mensual los sacan diariamente de la caja, sin control. Por lo tanto, la presente investigación tiene como propósito Determinar el efecto de la adopción de la NIIF 1, aplicando la NIIF 9, NIC 2, 8 y 16 para la toma decisiones en el molino Sipán, además el tipo de estudio fue descriptivo, con diseño no experimental, asimismo se aplicó la técnica de análisis documental, la población y muestra fueron los estados financieros del Molino Sipán del período 2017 y 2016. Como resultados se evidenció que al adoptar la NIIF 1, aplicando la NIIF 9, NIC 2, 8 y 16 para la toma de decisiones en el molino Sipán en el periodo 2016-2017, la organización muestra cambios materiales respecto a los estados financieros que presentó en el periodo, ya que antes la empresa establecía una utilidad de S/.206, 582.60; pero debe ser fieles a la realidad y al adoptar las NIC/NIIF muestra 83,339.96. Cifra que demuestra que el molino no ha estado generando rentabilidad como creía y por ende se debe actuar rápido para tomar decisiones estratégicas que ayuden a que la organización no le lleve en un futuro a quebrar.
34
Rodríguez, Díaz Daniela del Pilar. "Antes NIC 39 ahora NIIF 9: nuevos desafíos para los contadores." Pontificia Universidad Católica del Perú, 2017. http://repositorio.pucp.edu.pe/index/handle/123456789/114754.
Abstract:
In this paper we will resume the main differences between the application of IFRS 9 «Financial Instruments» to be imperatively implemented in Peru since the commencement of the exercise 2018 with regards to the current IAS 39 «Financial Instruments: Recognition and Measurement», focusing in the classification and measurement of financial assets. Furthermore, a practical analysis will be applied to financial instruments in the investment banking industry.En este trabajo, se busca sintetizar las principales diferencias en la aplicación de laNIIF 9 «Instrumentos Financieros» a implementarse de forma obligatoria en el Perú desde el inicio del ejercicio 2018 con respecto a la actual NIC 39 «Instrumentos Financieros: Reconocimiento y Medición», específicamente en clasificación y medición de las partidas de activos financieros. Además, se realiza un análisis práctico aplicado a instrumentos financieros del rubro de la banca de inversión.
Neste artigo, retomaremos as principais diferenças entre a aplicação da Normas Internacionais de Relatório Financeiro (IFRS) 9 «Instrumentos Financeiros» a implementar de forma imperativa no Peru desde o início do exercício de 2018 no que se refere ao atual Normas internacionais de contabilidade (IAS) 39 «Instrumentos Financeiros: Reconhecimento e Medição», focado em A classificação e mensuração de ativos financeiros. Além disso, uma análise prática será aplicada aos instrumentos financeiros no setor de banca de investimento.
35
Lima, Kassio Michell Gomes de. "Sensores opticos e instrumentação para determinação de contaminantes em aguas." [s.n.], 2009. http://repositorio.unicamp.br/jspui/handle/REPOSIP/250562.
Abstract:
Orientadores: Ivo Milton Raimundo Junior, Maria Fernanda D'Oliveira PimentelTese (doutorado) - Universidade Estadual de Campinas, Instituto de Quimica
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Resumo: Este trabalho descreve o desenvolvimento de sensores ópticos para determinação de benzeno, tolueno, etilbenzeno e xilenos (BTEX) e de íons metálicos em águas. Para a determinação de BTEX, monolitos de polidimetilsiloxano (PDMS) foram colocados dentro de um frasco preenchido com soluções aquosas dos compostos BTEX por um determinado tempo. Em seguida, a fase sensora era removida da solução, seca rapidamente e inserida num sistema de medidas, empregando-se um espectrofotômetro FT-NIR. Limites de detecção de 0,079; 0,12; 0,14 e 0,28 mg L para benzeno, tolueno, etilbenzeno e xilenos foram alcançados. A fase sensora foi aplicada a amostras de águas contaminadas por gasolina, quantificando teores de BT (benzeno e tolueno) sem diferença estatística, no nível de 95% de confiança, comparada a técnica GC-FID. A fase sensora também foi usada na determinação simultânea de BTX. Valores de RMSEP (raiz quadrada do erro médio quadrático de previsão) de 0,57 mg L para benzeno, 2,21 mg L para tolueno e 1,23 mg L para xilenos foram alcançados. Um fotômetro no infravermelho próximo baseado em LED (diodos emissores de luz) para a determinação de BTEX total foi desenvolvido. O instrumento desenvolvido opera com dois LED, um fotodiodo, um sistema de fibras ópticas para captação da radiação, célula de transmissão e um programa em Visualbasic.Net para controle e aquisição de dados. O instrumento pode ser uma alternativa viável, de baixo custo para a determinação de BTEX total em águas. Foi avaliado o comportamento do novo reagente luminescente di(hexafluorofosfato) de bis(1,10-fenantrolina)(2-(1H-imidazo[4,5- f][1,10]fenantrolina)Rutenio (II), abreviadamente [Ru(phen)2iip](PF6)2, no desenvolvimento de um sensor óptico para a determinação de íons metálicos em águas. A imobilização do reagente em matrizes poliméricas revelou que o sensor óptico e seletivo ao íon Cu(II), apresentando limite de detecção 32 mg L. O novo complexo de rutênio (II) foi aplicado numa determinação simultânea dos íons metálicos Cu(II) e Hg(II) em solução aquosa, alcançando valores de RMSEP de 2,12 mg L e 0,95 mg L, respectivamente
Abstract: This work describes the development of optical sensors for determination of benzene, toluene, ethylbenzene and xylenes (BTEX) and metal ions in water. For the determination of BTEX, monoliths of polydimethylsiloxane (PDMS) were inserted into a bottle filled with aqueous solutions of BTEX compounds for a pre-defined period of time. Afterwards the sensing phase was removed from the solution, dried and placed in the detection system of an FT-NIR spectrophotometer. Detection limits of 0.079, 0.12, 0.14 and 0.28 mg L for benzene, toluene, ethylbenzene and xylenes, respectively, have been achieved. The sensing phase was applied to the determination of benzene and toluene in water samples contaminated by gasoline, providing results that did not show statistical differences from those obtained by GC-FID at a confidence level of 95%. The sensing phase was also applied to the simultaneous determination of BTX in contaminated water, providing RMSEP values (root mean square error of prediction) of 0.57 mg L for benzene, 2.21 mg L for toluene and 1.23 mg L for xylenes. A near infrared photometer based on LED (light emitting diodes) for the determination of total BTEX was developed. The instrument operates with two LED as light sources and a photodiode as detector, a transmission cell connected to an optical fiber bundles; a VisualBasic.Net program was written for control and data acquisition. The instrument performance indicated that it can be a feasible and low cost alternative for the determination of total BTEX in water. Finally, it was evaluated the performance of the new luminescent reagent bis(1,10-phenanthroline)(2-(1H-imidazol-2- yl)-1H-imidazo[4,5-f][1,10]phenanthroline)ruthenium(II) di(hexafluorophosphate) for the development of an optical sensor for the determination of metal ions in water. The immobilization the reagent in the polymeric matrices showed that the optical sensor is selective to Cu (II) ion, providing a detection limit of 32 mg L. The new complex of ruthenium (II) was also applied to the simultaneous determination of Cu (II) and Hg (II) in aqueous solution, showing RMSEP values 2.12 mg L and 0.95 mg L, respectively
Doutorado
Quimica Analitica
Doutor em Ciências
36
Frost, Volker Jörg. "Kalibrationsoptimierung mittels genetischer Algorithmen eine Methode zur automatischen Selektion von PCR-Faktoren in der NIR-Spektrometrie /." [S.l. : s.n.], 2000. http://www.ub.uni-duisburg.de/diss/diss0029/.
37
Brandenbusch, Karsten. "Nahinfrarot-spektroskopische Analytik und Kalibrationstransfer ausgewählter chemischer Rohstoffe und Produktionsverfahren." [S.l. : s.n.], 2001. http://deposit.ddb.de/cgi-bin/dokserv?idn=962729949.
38
O'Neil, Andrew James. "Multivariate statistical quality control of a pharmaceutical manufacturing process using near infrared spectroscopy and imaging microscopy." Thesis, University College London (University of London), 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.341802.
39
Montes, Juan Manuel. "Application of near-infrared spectroscopy in plant breeding programs." [S.l. : s.n.], 2006. http://nbn-resolving.de/urn:nbn:de:bsz:100-opus-1735.
40
Yousefi, Gharebaghi Farzad. "Near Infrared (NIR) Spectroscopic Assessment of Engineered Cartilage." Diss., Temple University Libraries, 2017. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/477078.
Abstract:
BioengineeringPh.D.
Articular cartilage has limited intrinsic healing capacity due to its dense and avascular structure. Clinical approaches have been developed to address the limitations associated with the poor ability of articular cartilage to regenerate. Current clinically approved techniques, however, can result in repair tissue that lacks appropriate hyaline cartilage biochemical and biomechanical properties, which lead to uncertain long-term clinical outcomes. Using tissue engineering strategies and a range of scaffolding materials, cell types, growth factors, culture conditions, and culture times, engineered tissues have been produced with compositional and biomechanical properties that approximate that of native tissue. In these studies, a considerable number of samples are typically sacrificed to evaluate compositional and mechanical properties, such as the amount of deposited collagen and sulfated glycosaminoglycan (sGAG) in the constructs. The number of sacrificed samples, as well as the amount of time and resources spent to evaluate the sacrificed samples using current gold standards, motivates an alternative method for evaluation of compositional properties. Vibrational spectroscopy, including infrared, has been considered as an alternative technique for assessment of tissues over the last 15-20 years. Infrared spectroscopy is based on absorbance of infrared light by tissue functional groups at specific vibrational frequencies, and thus, no external contrast is required. Vibrational spectroscopy is typically performed in two frequency regions, the mid infrared region (750-4000 cm-1), where penetration depth is limited to approximately 10 microns, and the near infrared (NIR) region (4000-12000 cm-1). In the NIR region, penetration of light is on the order of millimeters or centimeters, which makes it ideal for obtaining data through the full depth of engineered constructs. Here we employ NIR spectroscopy to nondestructively monitor the development of tissue-engineered constructs over culture period.
Temple University--Theses
41
Bradburne, James Andrew. "Regulation of nif gene expression in bradyrhizobium japonicum." Diss., Georgia Institute of Technology, 1992. http://hdl.handle.net/1853/25742.
42
Al-Mbaideen, Amneh Ahmed. "Digital signal processing techniques fpr NIR spectroscopy analysis." Thesis, University of Sheffield, 2011. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.538095.
43
Lüpertz, Matthias [Verfasser]. "Entwicklung einer fouling-kompensierenden NIR-Sonde / Matthias Lüpertz." Wuppertal : Universitätsbibliothek Wuppertal, 2015. http://d-nb.info/1076916724/34.
44
Hedlund, Philip. "Detection of glass in RDF using NIR spectroscopy." Thesis, Mälardalens högskola, Akademin för ekonomi, samhälle och teknik, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-40290.
Abstract:
Purpose of this study was to investigate the possibilities of using Near-infrared (NIR) spectroscopy to detect glass in refuse derived fuel (RDF) as well as what on-line data of glass content could be used for in terms of boiler operation and performance determination. Sample configurations were done with dried RDF (to prevent mass loss due to moisture and spectroscopic disturbance) and increasing concentrations of colored soda-lime glass, total of 100 samples. Glass was randomly scattered among the RDF by shaking the added glass and RDF in a bucket to generate representative samples of real life conditions. NIR-spectra acquisition was done between 12000 and 4000 cm-1, at 8 cm-1 resolution and average of 32 scans. The determination of boiler performance was done in accordance to Swedish standards for acceptance testing and heat loss due to glass was treated as slag. Resulting performance calculations showed boiler efficiency via indirect method matching efficiency calculated via direct method (deviating at maximum 2 %) which validates the summarized losses (including due to glass). The heat loss due to glass was calculated to 0,068 MW/%glass, which equated to average of 0,16 MW for 2,37 % glass. Total heat loss was amounted to an average of 11,53 MW. The developed models were not satisfactory in their quality of regression prediction. Although some had, through pre-processing, good development of explained variance at increasing factors, but still had a “Not Applicable” coefficient of determination by regression prediction. The poor quality of models can be explained by poor glass detection (poor representation) of the spectroscopic instrument due to a combination of glass being randomly scattered in the background material and sometimes covered by RDF as well as that the NIR-spectroscopy light beam only hits a small area. By increasing the number of samples upwards 300 -500, the effect of random scatter of glass can be mitigated and acceptable models could be acquired.FUDIPO
45
Kulkarni, Sunil. "Mechanically Robust Ordered Nanocomposites Exhibiting a NIR Bandgap." Diss., Temple University Libraries, 2009. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/22207.
Abstract:
ChemistryPh.D.
This dissertation reports a simple route to synthesis nanostructured composites by immobilizing colloidal crystals (CCs) of monodisperse SiO2 spheres in crosslinked polymer network. The resulting ordered nanocomposites exhibited the highest modulus reported yet, to the best of our knowledge, for similar materials. The ordered nanocomposites were optically active and the Bragg diffracted light in a NIR region and wavelength of the Bragg peak could be tuned simply by changing the silica concentration in the composite. They also exhibited intense angle dependent iridescence.
Temple University--Theses
46
Cissé, Ibrahima. "Caractérisation des propriétés biochimiques et nutritionnelles de la pulpe de baobab des espèces endémiques de Madagascar et d'Afrique continentale en vue de leur valorisation." Thesis, Montpellier, SupAgro, 2012. http://www.theses.fr/2012NSAM0009.
Abstract:
Le baobab est un arbre qui pousse à l'état sauvage en Afrique et ailleurs dans le monde où le fruit est consommé sous différentes formes. Si l'écologie et la botanique de la plante ont été bien étudiées, il y a peu d'information disponible sur la composition biochimique d'une manière générale et même inexistante chez les espèces malgaches en particulier. Cette étude s'inscrit dans le contexte du développement et de la valorisation des produits locaux en Afrique. Elle a pour objectif principal de mieux caractériser la pulpe des fruits de baobabs issus d'échantillons de diverses provenances de Madagascar et d'Afrique. A cette fin, elle s'est attachée dans un premier temps à caractériser et à quantifier les principaux éléments nutritifs comme les glucides, les acides aminés, les lipides, les polyphénols, la vitamine C, les acides organiques, les éléments minéraux et les arômes. La caractérisation biochimique de la pulpe a révélé une forte acidité titrable (102 meq/100g) et une teneur élevée en acide ascorbique (jusqu'à 312 mg/100g) et en polyphénols de (60,24 à 137,81mg/100g et de 329 à 1705,98 mg/100g) ainsi qu'un potentiel antioxydant très fort et une bonne source de Ca 658 mg/100g.Une évaluation du potentiel de ce fruit pour une valorisation à plus grande échelle à travers une amélioration des procédés de transformation existant en Afrique a été réalisée. L'identification d'une approche de stabilisation et de conservation du nectar par voie conventionnelle (pasteurisation) a été réalisée. Nos résultats ont montré que le nectar est aussi nutritif que les fruits usuels et que sa stabilisation peut se faire par une pasteurisation en utilisant le barème 70°C/10 min. L'analyse sensorielle du nectar après chaque étape de traitement ou de conservation (42 j) n'a pas montré de modification organoleptique du produit quelque soit la température de stockage Deux approches empiriques classiques (modèles d'Arrhenius et de Ball) ont été utilisés pour décrire la cinétique de dégradation thermique de la vitamine C du nectar.Enfin, une étude de faisabilité de l'utilisation de la spectrométrie proche infrarouge pour la caractérisation des origines et pour la détermination des teneurs en constituants biochimiques a été réalisée. Ce travail a permis de montrer qu'il était possible de doser la matière sèche, les protéines, le fructose et le potassium.Une séparation des espèces basée sur l'analyse des spectres semble aussi pouvoir être réalisée via leur appartenance aux sections (brevetubae, longitubae)Baobab tree is growing wild in Africa and elsewhere in the world. Fruits are consuming in different ways. Plant ecology and botanic are well detailed, but generally few information is available on biochemical composition and even nothing about Malachi species. This study takes place in the development and valorization of African local fruits program. The main objective is to characterize baobab fruit pulp samples coming from both Madagascar and Africa. First, the main nutriments were characterized and quantified, such as, carbohydrates, amino acids, lipids, polyphenols, vitamin C, organic acids, minerals and aroma compounds. Biochemical characterization of the pulp showed high level of total acidity (102 meq/100g), ascorbic acid (till 312 mg/100g), polyphenols (from 60.24 to 137.81mg/100g) and anti oxidant potential.To valorize the fruit at larger scale, evaluation of its potential was realized trough improvements of existing processing techniques in Africa. A conventional approach (pasteurization) was realized to stabilize and store nectar. Data show nectar is as nutritive than fresh fruit with pasteurization schedule at 70°C/10min. Sensory analysis of nectar after each step of process doesn't show organoleptic difference relative to storage temperature. Two classical empirical approaches (Arrhenius and Ball models) were used to describe kinetic of thermal degradation of C vitamin of nectar.At least, Near Infra Red Spectroscopy (NIRS) was tested, to determine geographical origins and levels of biochemical compounds. Dry matter, proteins, fructose and potassium were quantified. Species segregation with NIRS seems possible by means of belonging to brevetubae and longitubae sections
47
Panontin, Flavia. "Determinação de volume de poro de silicas para CLAE utilizando espectroscopia no infravermelho proximo." [s.n.], 2007. http://repositorio.unicamp.br/jspui/handle/REPOSIP/250552.
Abstract:
Orientador: Ivo Milton Raimundo JuniorDissertação (mestrado) - Universidade Estadual de Campinas, Instituto de Quimica
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Resumo: Um método para a determinação do volume de poros de sílicas, utilizadas como suportes de fases estacionárias para CLAE (Cromatografia Líquida de Alta Eficiência), foi desenvolvido utilizando a espectroscopia na região do infravermelho próximo (NIR). Foram preparadas amostras pela adição de sílica em soluções de diferentes concentrações de compostos de recobrimento, como polímeros, hidrocarbonetos lineares e ramificados, nujol, glicerol, entre outros, em meio de diclorometano ou metanol. Foram registrados espectros de reflectância difusa na região de 1100 a 2300 nm. Os espectros obtidos foram submetidos à primeira derivada e as intensidades em 1688 nm (primeiro sobretom de ligações C-H) foram empregadas para a construção de uma curva em função da carga inicial (massa recobrimento/massa total) da amostra. Foram obtidos dois ramos lineares, o primeiro (praticamente paralelo à abscissa) indica que a imobilização do reagente no interior dos poros da sílica, e o segundo mostra um aumento crescente dos valores de primeira derivada, indicando o recobrimento de sua superfície externa. A intersecção destas duas retas fornece o valor de carga equivalente ao total preenchimento dos poros. Os resultados obtidos de volume de poro são concordantes com os valores fornecidos pelo método padrão (BJH), apresentando desvios padrão menores que 10%. O método proposto apresenta boa reprodutibilidade, com desvios menores que 1,0%, sendo rápido, simples e não destrutivo o que mostra uma grande vantagem frente ao método BJH, que faz uso de equipamentos caros e procedimentos lentos
Abstract: A method for the determination of pore volume of silicas, used as stationary phases for HPLC (High Performance Liquid Chromatography) was developed using near infrared spectroscopy (NIR). Samples were prepared by the addition of silica in covering compounds solutions of different concentrations, as linear and ramified polymers, hydrocarbons, nujol, glycerol, and among others, using dichloromethane or methanol as solvents. Diffuse reflectance spectra were registered in the 1100 to 2300 nm region. Spectra were submitted to a first derivative pre-treatment and the intensities at 1688 nm (first overtone of C-H bonds) were used for the construction of a curve as a function of the initial load (covering/total mass) of the sample. Two linear branches were obtained; the first one (practically parallel to the abscissa) indicates the immobilization of the reagent in the interior silica pores, and the second one shows increasing values of first derivative, indicating the covering of its external surface. The intersession of these two straight lines supplies the load value that is equivalent to the total fulfilling of the pores. The results obtained for of pore volume are in agreement with those supplied by the standard method (BJH), presenting deviation lower than 10 %. The proposed method presents good reproducibility with standard deviation lower than 1.0 %, being fast, simple and no destructive technique, that is a great advantage over the BJH method, which uses expensive equipment and slow procedures
Mestrado
Quimica Analitica
Mestre em Química
48
Vystavělová, Petra. "Použití spektroskopie v blízké infračervené oblasti pro charakterizaci suroviny pro výrobu slunečnicového oleje." Master's thesis, Vysoké učení technické v Brně. Fakulta chemická, 2016. http://www.nusl.cz/ntk/nusl-240780.
Abstract:
This diploma thesis provides summary information about using of near infrared spectroscopy for monitoring of high oleic acid content in sunflower seed. The calibration for high oleic sunflower seed was performed by using calibration model PLS - „Partial least squares. Gas chromatography was used as a reference method. Based on this knowledge thirty samples of high oleic sunflower seeds were measured and evaluated on this calibration. The last part of diploma thesis consist of comparison of oleic acid results measured by near infrared spectroscopy and gas chromatography used as reference method, and discussion about the measurement accuracy and evaluation of suitability of using these methods.
49
Kennedy, Nathan. "Reservation Prices and Willingness to Accept Price Offers for Nonindustrial Forest Landowners in Western Virginia." Thesis, Virginia Tech, 2001. http://hdl.handle.net/10919/33766.
Abstract:
The purpose of this thesis is to examine what
motivates nonindustrial private forest landowners
to accept bids of various levels for harvesting.
Through the use of a survey we specifically
consider what preferences and landowner
characteristics effect these decisions.
Landowners were randomly selected from counties
in Southwest Virginia. The participants were
presented a payment table in which they were asked
to indicate the level of certainty with which they
would accept bids of various levels for their
timber. The information obtained for the survey
was used in a LOGIT model to examine which
variables were most important both in determining
the certainty respondents attached to different
bid levels, and the likelihood of accepting a bid
of any size. Our most important results show that
factors such as bequest motives, tract size,
absentee status, and environmental preferences
influence the bid acceptance decision for
landowners in the sample.Master of Science
50
Rousset, Patrick. "Choix et validation expérimentale d'un modèle de pyrolyse pour le bois traité par haute température : de la micro-particule au bois massif." Paris, ENGREF, 2004. http://www.theses.fr/2004ENGR0018.
Abstract:
Le traitement thermique du bois est un procédé connu et étudié depuis plusieurs décennies. En dépit de plusieurs travaux disponibles, il reste difficile d’optimiser le gain sur les propriétés recherchées et de mettre en vis-à-vis les pertes sur les qualités que l'on voudrait préserver. Ce constat nous a conduit à mener des études fondamentales pour comprendre les mécanismes mis en jeux lors du traitement thermique. Nous avons adapter un code de simulation qui prend en considération les transferts couplés de chaleur et de masse en y intégrant les cinétiques chimiques. Parallèlement, nous avons cherché à caractériser différents traitements thermiques par spectrométrie en réflexion diffuse dans le proche infrarouge (SPIR). Les résultats montrent que le modèle de pyrolyse couplé au modèle de transport rend compte de la présence de réactions exothermiques et les surpressions internes générées par les gaz produits. La méthode par analyse spectrale a révélé qu’il est possible d’une part de discriminer des échantillons de bois ayant subis différents traitements et d’autre part de retracer l’historique thermique d’une pièce de bois dans son épaisseurThe thermal treatment of wood is a well known process that has been studied for many years. In spite of the large amount of research work injected into this topic, it is still a difficult task to identify the precise loss of product quality that has been incurred as a result of this process. This fact provides the motivation for a fundamental study that explains the mechanisms of thermal treatment. The first objective of this study is to adapt an existing computational model for simulating coupled heat and mass transfer in a porous medium to include the chemical reactions that arise during pyrolysis. Paralleling this work, near infrared spectrometry (NIRS) has been used to characterize large wood samples submitted to different thermal treatments. The results show that the pyrolysis model, when coupled to the comprehensive heat and mass transfer model, is able to account the effect of exothermic reactions on the internal overpressure within the board. NIRS seems to be a promising technique that we believe permits the profiles of degradation to be used to validate the computational model