1998 ◽  
Vol 11 (2) ◽  
pp. 1011-1012
Author(s):  
I.P. Williams

The recorded history of the appearances of spectacular Leonid displays have been discussed for example in Yeomans (1981) and also in other papers at this meeting. The similarity in the orbits and that of comet 55P/Tempel-Tuttle is a strong indication that they are related. Further proof of this comes from the fact that the most spectacular displays associated with this stream are seen at time intervals that are multiples of the orbital period of the comet. The explanation for the occurrence of storms is thus that a well populated group of meteoroids are located close to the parent comet. Such a grouping of meteoroids would be formed if the comet were still active, not an unreasonable assumption. However, this raises an other question, namely why have the older of these meteoroids ejected perhaps several thousand years ago, not spread about the orbit. Standard models (eg Williams 1992) suggest that in 20 or so orbits meteoroids will have spread all the way from being close to the comet to being at the opposite point of the orbit. Hence, meteors in similar numbers should be seen every November coming from the Leonid stream. This is not the case, the average zenithal hourly rate of meteors in non-storm years being less than 10 as opposed to several thousand during a storm.


2016 ◽  
Vol 6 (1) ◽  
pp. 78-89
Author(s):  
Jozef Drga ◽  
Martin Bulko ◽  
Karol Petrík ◽  
Mária Csatáryová ◽  
Stanislav Šimkovič

AbstractVisual meteor observations are a fun and interesting approach to astronomy and to scientific research in general. It can be used for laboratory or practical exercises in physics at high schools and universities. The students can personally collect and analyze the acquired data. The output consists of Zenithal Hourly Rate (ZHR) values, spatial density and population index. In this paper, the so called counting method is described as it is the most suitable method for beginners. As a practical example, the ZHR curve of the Lyrid meteor shower was evaluated and the maximum and the duration of the shower were calculated.


Author(s):  
Stefano Azzali ◽  
Tatiana Mazza ◽  
Kenneth J. Reichelt ◽  
Dechun Wang

We examine the effect IFRS adoption has had on audit effort and the effectiveness of greater audit effort on constraining earnings management. While prior studies have examined the costs of IFRS adoption, it is unclear whether IFRS adoption affects audit effort and whether extra audit effort results in higher audit quality. We find that following Italy's adoption of IFRS, audit hours (but not the hourly rate) increased, suggesting that audit effort (in audit hours) increased following IFRS adoption. We then examine whether more audit hours are associated with improved audit quality in the IFRS regime. Consistent with prior literature (Caramanis and Lennox 2008), we find that more audit effort is associated with lower abnormal accruals in the period before IFRS adoption. Interestingly, after Italy adopted IFRS, abnormal accruals are lower, but audit hours were less associated with lower abnormal accruals, implying that more audit hours are needed to constrain earnings management. Collectively, our empirical analysis suggests that while audit effort increased with mandatory IFRS adoption, the effectiveness of audit effort to constrain earnings management decreased.


2018 ◽  
Vol 7 (3.32) ◽  
pp. 127
Author(s):  
Francisco Javier Díaz Perez ◽  
David Chinarro ◽  
M Rosa Pino Otín ◽  
Ricardo Díaz Martín ◽  
Adib Guardiola Mouhaffel

This article presents a management model and control of energy efficiency in hotels adapted to the consumption patterns that ensure the comfort requirements of customers and integrated into the environment of an intelligent tourist complex. The analysis of the hot water system (DHW) of two hotels in the Canary Islands (Spain) in relation to their occupation, yields a solution based on renewable energies using high temperature heat pumps with aerothermal dissipation and supported by boilers of existing LPG propane. The control by programmable automatons (PLC) integrated in a system of control and acquisition of data (SCADA) optimizes the systems to maintain the maximum accumulated energy during the periods of cheapest electric tariff, by means of a system of opening and closing of hydraulic Valves that It manages to adjust the demand of DHW consumption to achieve the highest energy accumulation during the hours with the cheapest electricity tariff. The result after two and a half years of activity registration is a faster return on investment due to the optimized energy management of the system, through the control of operating hours adjusted to the needs of customers and the hourly rate. It has also been predicted that during the estimated 12 years of the system will have saved more than € 1,179,737 and thermal 8,780,005 kWh in a hotel 1 and € 1,315,104 and thermal 9,522,301 kWh in the hotel 2. This model shown can be seen how economically and energetically very efficient.  


BMJ ◽  
1995 ◽  
Vol 311 (7005) ◽  
pp. 587-587
Author(s):  
H. L Karcher
Keyword(s):  

Author(s):  
Stuart Sime

This chapter discusses the issue of funding litigation. Solicitors have a professional duty to advise clients on litigation funding options. The advice and agreed funding method should be confirmed in writing in a ‘client care letter’. Most commercial clients pay their lawyers under the traditional retainer, normally with an agreed hourly rate. Conditional free agreements (CFAs) or ‘no win, no fee’ agreements allow a lawyer to agree not to charge the client if the proceedings are unsuccessful, but to charge an uplift or ‘success fee’ of up to 100 per cent over the solicitor’s usual costs if the proceedings are successful. Damages-based agreements (DBAs) are a form of contingency fee agreement under which the lawyer is paid out of the sums recovered in the proceedings. Public funding through legal aid is restricted to individuals with modest income and capital, and there are wide exclusions from the scheme.


1979 ◽  
Author(s):  
Grant H. Barlow ◽  
Victor J. Marder

Plasma urokinase levels were determined using the chromogenic substrate L-Pyroglutamyl-glycyl-L-arginine-p-nitroanalide (KABI S2444) on plasma samples collected before, during and after Infusions of tissue culture or urinary source urokinase (J, Lab. Clin. Med. 92:721, 1978). Each patient received a 2,000 IU/lb loading dose followed by an hourly rate of 2,000 IU/lb for 12 hours. There was no correlation between plasma urokinase level and critical concentration of drug or body weight and no difference in the effects of each preparation on laboratory reflections of a lytic state, such as the whole blood euglobulln lysis time, plasminogen or fibrinogen concentration. However, the chromogenic assay of urokinase activity showed that the urinary source material achieved a significantly higher plasma blood level at two hours and disappeared more rapidly after termination of the infusion than was observed with the tissue culture material. Although both urokinase infusions achieved plasma levels in excess of that required to produce a fibrinogenolytic state, it is likely that a significantly lower concentration is sufficient to produce a lytic state and that a larger dose of tissue culture material would be required to achieve this critical plasma urokinase level.


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