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  • 1
    Electronic Resource
    Electronic Resource
    Oxford, UK : Blackwell Publishing Ltd
    Economic affairs 24 (2004), S. 0 
    ISSN: 1468-0270
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Type of Medium: Electronic Resource
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  • 2
    Electronic Resource
    Electronic Resource
    Oxford, UK : Blackwell Publishing Ltd
    Economic affairs 23 (2003), S. 0 
    ISSN: 1468-0270
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: Marjorie Grice-Hutchinson, who recently died, was a leading scholar of the Salamanca school of economics. That school anticipated much of the economic thinking which helped underpin the case for liberal markets in the eighteenth and nineteenth centuries.
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  • 3
    Electronic Resource
    Electronic Resource
    Oxford, UK : Blackwell Publishing Ltd
    Economic affairs 23 (2003), S. 0 
    ISSN: 1468-0270
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: Taxes on capital are economically and socially counterproductive. The economy and society would benefit from their abolition. The obstacle to their abolition is not financial or economic but a failure of political will. This article looks at taxes on capital from an economic perspective: how do they differ from other taxes, what costs do they impose on the economy, and what are the consequences of their abolition? And, even if they are a failure economically, can they be justified socially or politically?
    Type of Medium: Electronic Resource
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  • 4
    Electronic Resource
    Electronic Resource
    Oxford, UK : Blackwell Publishing Ltd
    Economic affairs 24 (2004), S. 0 
    ISSN: 1468-0270
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: The purpose of a constitution should be to restrain governments. The proposed EU constitution does not do that - it provides agendas for government action. There is also no mechanism to facilitate jurisdictional competition. As such, if adopted, it will lead to further centralisation and abuse of statutory powers.
    Type of Medium: Electronic Resource
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  • 5
    Electronic Resource
    Electronic Resource
    Oxford, UK : Blackwell Publishing Ltd
    Ground water 42 (2004), S. 0 
    ISSN: 1745-6584
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Energy, Environment Protection, Nuclear Power Engineering , Geosciences
    Notes: A key factor in the long-term viability of aquifer storage recovery (ASR) is the extent of mineral solution interaction between two dissimilar water types and consequent impact on water quality and aquifer stability. We collected geochemical and isotopic data from three observation wells located 25, 65, and 325 m from an injection well at an experimental ASR site located in a karstic, confined carbonate aquifer in South Australia. The experiment involved five major injection cycles of a total of 2.5 × 105 m3 of storm water (total dissolved solids [TDS] ∼ 150 mg/L) into the brackish (TDS ∼2400 mg/L) aquifer. ∼60% of the mixture was pumped out during the fifth year of the experiment. The major effect on water quality within a 25 m radius of the injection well following injection of storm water was carbonate dissolution (35 ± 6 g of CaCO3 dissolved/m3 of aquifer) and sulfide mineral oxidation (50 ± 10 g as FeS2/m3 after one injection). 〈 0.005% of the total aquifer carbonate matrix was dissolved during each injection event, and ∼0.2% of the total reduced sulfur. Increasing amounts of ambient ground water was entrained into the injected mixture during each of the storage periods. High 14CDIC activities and slightly more negative δ13CDIC values measured immediately after injection events show that substantial CO2(aq) is produced by oxidation of organic matter associated with injectant. There were no detectable geochemical reactions while pumping during the recovery phase in the fifth year of the experiment.
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  • 6
    ISSN: 1750-3841
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Agriculture, Forestry, Horticulture, Fishery, Domestic Science, Nutrition , Process Engineering, Biotechnology, Nutrition Technology
    Notes: : The role of leucine aminopeptidase (LAP) from pig kidney cytosol and X-prolyldipeptidyl aminopeptidase (Pep X) from Lactococcus lactis subsp. cremoris AM2 in the hydrolysis and debittering of a tryptic digest of β-casein was studied. Hydrolysis was monitored by quantifying the release of primary amino groups and bitterness by use of a trained sensory panel. Sequential incubation of the bitter tryptic hydrolysate with LAP, Pep X and LAP resulted in higher levels of hydrolysis and significantly (P 〈 0.001) lower levels of bitterness than incubation with LAP alone. The results demonstrate the central role proline-specific aminopeptidases can play in the hydrolysis and debittering of food protein hydrolysates.
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  • 7
    Electronic Resource
    Electronic Resource
    Oxford, UK : Blackwell Publishing Ltd
    Journal of the American Water Resources Association 40 (2004), S. 0 
    ISSN: 1752-1688
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Architecture, Civil Engineering, Surveying , Geography
    Notes: : This study employs a simple nonlinear statistical approach to establish nitrogen, phosphorus, and sediment concentration and unit area load thresholds to aid in the evaluation of aquatic biological health of watersheds within the state of Pennsylvania. Flow, nitrogen and phosphorus species, sediment, basin area, land cover, and biological assessment data were assembled for 29 Pennsylvania watersheds. For each watershed, rating curves depicting flow versus load relationships were developed using the U.S. Environmental Protection Agency's (USEPA's) storage and retrieval database (STORET) flow and concentration data, then applied to daily flow data obtained from U.S. Geological Survey (USGS) daily flow gauging stations to estimate daily load between 1989 and 1999. The load estimates and concentration data were then sorted into six sets of data: mean annual unit area nitrogen, phosphorus, and sediment loads; and average nitrogen, phosphorus, and sediment concentrations. Results of Mann-Whitney tests conducted on each of the six datasets indicate that there is a statistically significant difference between the concentrations and unit area loads of nitrogen, phosphorus, and sediment in impaired and unimpaired watersheds. Concentration thresholds, calculated as the midpoint between the impaired and unimpaired watersheds’ 95 percent confidence interval for the median, were estimated to be 2.01 mg/L, 0.07 mg/L, and 197.27 mg/L for nitrogen, phosphorus, and sediment, respectively. Annual unit area load thresholds were estimated to be equal to 8.64 kg/ha, 0.30 kg/ha, and 785.29 kg/ha, respectively, for nitrogen, phosphorus, and sediment species.
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  • 8
    ISSN: 1752-1688
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Architecture, Civil Engineering, Surveying , Geography
    Notes: : Pesticide runoff from dormant sprayed orchards is a major water quality problem in California's Central Valley. During the past several years, diazinon levels in the Sacramento and San Joaquin Rivers have exceeded water quality criteria for aquatic organisms. Orchard water management, via post-application irrigation, and infiltration enhancement, through the use of a vegetative ground cover, are management practices that are believed to reduce pesticide loading to surface waters. Field experiments were conducted in Davis, California, to measure the effectiveness of these management practices in reducing the toxicity of storm water runoff. Treatments using a vegetative ground cover significantly reduced peak concentrations and cumulative pesticide mass in runoff for first flush experiments compared with bare soil treatments. Post-application irrigation was found to be an effective means of reducing peak concentrations and cumulative mass in runoff from bare soil treatments, but showed no significant effect on vegetated treatments.
    Type of Medium: Electronic Resource
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  • 9
    Electronic Resource
    Electronic Resource
    Oxford, UK : Blackwell Publishing Ltd
    Journal of the American Water Resources Association 40 (2004), S. 0 
    ISSN: 1752-1688
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Architecture, Civil Engineering, Surveying , Geography
    Notes: : A method is demonstrated for the development of nutrient concentration criteria and large scale assessment of trophic state in environmentally heterogeneous landscapes. The method uses the River Environment Classification (REC) as a spatial framework to partition rivers according to differences in processes that control the accrual and loss of algae biomass. The method is then applied to gravel bed rivers with natural flow regimes that drain hilly watersheds in New Zealand's South Island. An existing model is used to characterize trophic state (in terms of chlorophyll a as a measure of maximum biomass) using nutrient concentration, which controls the rate of biomass accrual, and flood frequency, which controls biomass loss. Variation in flood frequency was partitioned into three classes, and flow data measured at 68 sites was used to show that the classes differ with respect to flood frequency. Variation in nutrient concentration was partitioned at smaller spatial scales by subdivision of higher level classes into seven classes. The median of flood frequency in each of the three higher level classes was used as a control variable in the model to provide spatially explicit nutrient concentration criteria by setting maximum chlorophyll a to reflect a desired trophic state. The median of mean monthly soluble reactive phosphorus and soluble inorganic nitrogen measured at 68 water quality monitoring sites were then used to characterize the trophic state of each of the seven lower level classes. The method models biomass and therefore allows variation in this response variable to provide options for trophic state and the associated nutrient concentrations to achieve these. Thus it is less deterministic than using reference site water quality. The choice from among these options is a sociopolitical decision, which reflects the management objectives rather than purely technical considerations.
    Type of Medium: Electronic Resource
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  • 10
    Electronic Resource
    Electronic Resource
    Oxford, UK : Blackwell Publishing Ltd
    Decision sciences 31 (2000), S. 0 
    ISSN: 1540-5915
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: Many observers are dissatisfied with the accounting profession's ability to warn the public of upcoming bankruptcy filings. Since regulators and users tend to treat an unmodified audit opinion as a “clean bill of health,” they do not expect the business to fail in the near future. Research has shown that more often than not, auditors end up letting users down when it comes to predicting bankruptcy filings with audit opinions.Although auditors assert they are not responsible for predicting future events, it is very clear that their opinion decision is evaluated, at least in part, based on events that occur after the audit report date. The interesting and logical next step is to find out how companies exit bankruptcy. Do they liquidate or reorganize? Successful reorganization may, in the end, exonerate auditors and preserve their role as an early warning device. The opinion prediction model developed in the paper introduces a new bankruptcy resolution variable that proxies for the auditor's prognosis of the ultimate disposition of the soon-to-be-bankrupt company. Using a sample of bankruptcy filings between 1982 and 1992, we find that auditors do not seem to be able to predict filings or resolution. Our tests of bankruptcy resolution support what auditors have been arguing for years: that they are not clairvoyant with respect to a client's future.
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