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The article is devoted to the research of Briitsh and American English juridical terms designating persons. This is the most numerous thematic group of juridical terms among others including terms designating different branches of law, terms denoting types of different insitutions of the sphere, types of legal documents, stages of legal procedures, procedural norms, types of crimes, offences, punishments in particular. The group of juridical terms designating persons is not homogeneous semantically. It consists of terms denoting representatives of different professions of the sphere, persons with assigned juridical rights or duties, criminals who break the law. Many of these terms have the same meanings in British and American variants of the English language. That is why they are called equivalent for both variants. Most of these terms are of Franco-Latin origin, as they were borrowed from Latin into Old French and from it into Middle and New English. So they appeared in the British English and penetrated into American one later. Some terms in the analyzed thematic group have synonymous or nearly synonymous meanings represented by different forms in British and American variants of the English language. The analyzed group also comprises other types of terms. Such terms are not equal in meanings or their shades. That is why they are called non-equivalent terms for analyzed variants of the English language. The categorial semes of their meanings are the same or practically the same in both variants. The differential semes of meanings of these terms can differ not only qualitatively, but also quantitavely. Their quality reveals in the shades of meanings or their differences. Quantitative differences reveal in widening of the denotative meaning of the term in one variant of the English language (British or American) and its narrowing in another variant correspondently. Most of non-equivalent terms from the analyzed thematic group have nationally marked semes. Such semes reveal and characterize national and cultural peculiarities of the development of British and American legal and juridical system somehow.

The question of the difference mesh refinement degree influence on the results of calculation of the three-dimensional viscous gas flows in the flow parts of turbomachines using the RANS flow models and second order numerical methods is considered. Calculations of flows for a number of turbine and compressor grids on successively refining grids have been performed. We used H-type grids with approximate orthogonalization of cells in the boundary layer. The calculations were carried out using a CFD solver F with the use of an implicit ENO scheme of the second order, a local time step, and a simplified multigrid algorithm. When calculating the flow on fine grids, the following were used: convergence acceleration tools implemented in the solver; truncation of the computational domain with subsequent distribution of the results based on the symmetry property; the computational domain splitting into parts and computations parallelizing. Comparison of the obtained results is carried out, both in terms of qualitative resolution of the complex structure of three-dimensional flows, and in terms of quantitative assessment of losses. Grid convergence was estimated in two ways. In the first, the characteristic two-dimensional distributions of parameters obtained on different grids were visually compared. The purpose of such comparisons was to evaluate the sufficient degree of solution of both the general structure of the flow in grids and its features, namely, shock waves, contact discontinuities, separation zones, wakes, etc. The second estimation method is based on the grid convergence index (GCI). The GCI calculated from the three-dimensional density field was considered in this paper. It is concluded that for scientific research requiring high accuracy of calculations and detailing of the structure of a three-dimensional flow, very fine difference meshes with the number of cells from 106 to 108 in one blade-to-blade channel are needed, while for engineering calculations, under certain conditions, it is sufficient to use meshes with the number of cells less than 1 million in one blade-to-blade channel.

Municipal Solid Waste Management (MSWM) is a new and fast-growing business area that is becoming widespread in Ukraine. The fire accident at Lviv city landfill "Hrybovychi" forced the local governments to initiate work on its closure and reclamation. The Environmental Impact Assessment (EIA) of the planned activity is the first mandatory step in this direction. The complex nature of EIA procedures requires a similarly integrated approach to identify hazards and develop a shared vision of existing risks. This is demonstrated by the analysis of two published EIA reports on remediation of "Hrybovychi" dump and the dangers that were not identified. Threats of additional groundwater pollution, causes of fire and consequences of negative impact on adjacent areas, the possibility of re-ignition of the landfill, the spreading of micro-particles (PM2,5), and formation of toxic compounds classified as persistent organic pollutants (POPs) together with their long-distance migration - these and other dangers were not identified and were not discussed with public organizations. The article aims at showing a scientific approach to identifying environmental hazards in combination with the social component - assessments of problematic activities for public health, which are often ignored in post-Soviet countries. Current and best practices of the Baltic Sea countries in this field are presented by an international team of university scientists. Analysis of critical observations and making recommendations for preventing, minimizing, and mitigating the adverse effects of an accident can help to improve the peer review and development of similar EIA projects.

The objective of the paper is to introduce a copula methodology of economic capital modeling, which is practically applicable for life insurance companies. Copula methods make it possible to address multiple dependent risk factors including both investment and underwriting risks in the framework of a portfolio approach. We identify a relevant set of asset and liability variables, and suggest a copula model for the joint distribution of these variables. Estimates of economic capital are constructed via VaR and TVaR calculations based on the tails of this joint distribution. This approach requires ARIMA and copula model selection followed by Monte Carlo simulation of the time series of the joint asset/liability portfolio. Models are implemented in open source software (R and MS Excel) and tested using historical and simulated asset/liability data. The results are applied to the construction of a software tool which can be utilized for customization and direct user application. The novelty of the approach consists in estimating interdependent underwriting and investment risks in one multivariate model taking into account short-term (daily or monthly) fluctuations of the market. In particular, we address the challenges that life insurance companies face in the low interest environment, using the market data for the 15-year period 2003–2018.

The author establishes a goal to analyze evolution of asset’s definition in professional activity of International Accounting Standards Board and to demonstrate the processes underlying the decision-making activities have been done by its experts. The article describes in chronological order how financial accounting experts introduced improvements on asset’s definition from one meeting to another and what kind of ideas of economic and semantic nature were used to back up those improvements. The author also sheds light on and scrutinizes a few papers adopted by International Accounting Standards Board and some other accounting bodies that provided the process of evolution of an asset’s definition with relevant concepts and ideas. The article discusses fundamental principles of financial accounting in regards of interrelations between economic benefits and an asset followed by analyzing of related doctrinal teachings of western theoreticians thereto. It was stated that most of theoreticians support the idea that asset and economic benefits are totally different phenomena and article promotes some arguments why this position is true. The author also draws a theoretical conclusion that economic benefits always flow to the entity in case of usage or selling of an asset, but these benefits are generated either in a form of economic benefits as itself or in a form of asset. The article provides a brief analysis of characteristics of a right having a potential to produce economic benefits and what consequences a new definition of an asset can have on accounting treatment in case of shifting away from accounting for physical objects and toward accounting for a right or a set of rights.

This article analyses the role of the asset in economic performance of a business and why it is important to work out a precise definition of the asset for managerial and financial analysis purposes. A short overview of Australian accounting system including both institutional and regulatory aspects has been made by the author as well as the normative nature of related regulations is examined. The research provides insights what conditions required for the asset to be in existence and analyses these insights in the light of both scholars’ opinions and accounting regulations as well. Furthermore, the research looks at the conceptual framework drafts to see how the conditions mentioned above are developed in related papers and shows the process of evolution of definition of the asset under the standard-setting activity of Australian Accounting Standards Board and International Accounting Standards Board and how this activity makes effect on contemporary views in regard to definition of the asset. This article also involves discovering what problems in theory of accounting and practice can arise if existing definition will not be corrected and strongly criticizes the concept of identity between asset and economic benefits which is promoted by some accounting researches in their works. The author suggests in his article that asset and economic benefits are totally different economic phenomena and provides a clear idea what conceptual economic views are taken into consideration by Australian and international experts to elaborate a precise definition of the asset. This research also examines the main characteristics of the proposed definition promoted by international accounting experts and some possible impacts of implementation of this definition on accounting practice are considered. The role of International Accounting Standards Board and its influence on Australian standard-setting bodies’ activity are also researched in the article.

Pythiosis is a granulomatous infectious disease caused by the oomycete Pythium insidiosum. In Brazil, there are a considerable number of studies on that disease in dogs mainly from the state of Rio Grande do Sul. Given the unfamiliarity of the affectation in dogs from other locations, such as the Northeast, its description in native animals from federal units of this latter region becomes essential. In this sense, this study aimed to register the first case of canine pythiosis found in the city of Mossoró, Rio Grande do Norte (RN), Brazil. A two-year-old mixed breed female dog was referred to the Veterinary Hospital of the Rural Federal University of the Semi-Arid (Mossoró, RN, Brazil). Physical examination showed swelling in the anal mucocutaneous junction. During rectal palpation, lumen stenosis was detected. Laboratory screening tests were requested, but due to nonspecific results, performing incisional biopsy of the anal lesion was decided. Fragments were sent for histopathological analysis, being used special histochemical staining. Accordingly, a case of pythiosis was found. Pharmacotherapy was applied with itraconazole and terbinafine hydrochloride prescription. After three months and twelve days of treatment, complete remission of the lesions occurred. One should consider pythiosis in native dogs from the city of Mossoró, RN. Adoption of diagnosis appropriate methods is essential for early disease identification, with a positive impact on therapeutic decisions.

peer-reviewed There is a popular perception that self-employment, freelance work and small-business entrepreneurship offer increased flexibility and autonomy in working conditions compared to wage-and-salaried employment. In this sense, selfemployment is seen as offering a potential solution to some of the work-care dilemmas faced by women. Self-employment is promoted in policy and discourse at national and regional levels, with measures aimed at facilitating small business ownership for women and narrowing the gender gap in entrepreneurial participation. This research looks at self-employment from a different perspective. It asks whether, if self-employment is flexible and if the self-employed do have higher levels of autonomy over their working conditions, how might this manifest itself in terms of gendered trends? After all, women in Ireland are responsible for the bulk of unpaid domestic and caring work. Thus if flexibility is gendered and if self-employment is more flexible, this research asks whether gender gaps in the wider labour market in terms of income and working conditions might be reflected, or indeed exacerbated, among the self-employed. Through an examination of two large, nationally representative datasets for Ireland, the Labour Force Survey and the Survey on Income and Living Conditions, this research develops a profile of self-employed women in Ireland. Gender differences in working and income trends among the self-employed are observed and tested and comparisons are made with wage-and-salaried workers. The data reveal that despite very high levels of educational and professional human capital, self-employed women are more likely to opt for flexible working arrangements than their male and wage-and-salaried counterparts. An annual gender income gap in self-employment of 29 percent is uncovered and the data suggest that working time and the differing effects of parenthood on income for men and women are among the causes of this gap. Human capital attributes widen the income differences between selfemployed women and men and exacerbate the gendered effects of parenthood. These findings suggest that the flexibility of self-employment facilitates a gendered division of labour. It points towards a situation in which professional women in Ireland are seeking greater flexibility and control over working time and conditions not available in wage-and-salaried work.

International audience; Repeated multibeam echosounder (MBES) surveys are carried out over dredging areas to control the sand extraction. This work aims at detecting and estimating systematic errors present in a bathymetric time series by performing a robust and global registration of their osculatory surfaces.

International audience

International audience; This work forms part of a study addressing volume monitoring over submarine sandbanks through a temporal sequence of DTM models computed from repeat MBES surveys. To perform reliable temporal geomorphometry, the main issue is to get an estimate of the systematic errors of each MBES survey. To this end, while supposing that the evolving shapes still exhibit some partial redundancy, this paper proposes to apply a new trend surface extractor to the first-order time difference between two successive DTMs.

International audience; This work aims at providing geoscientists with a new robust shape transform that performs the estimation of a smooth submarine intra-sediment shape from Multi-Beam Echo Sounders data. This shape matches a virtual geodesic interface between mobile and immobile sand, called an osculatory surface. The transform operates through only two non-optional parameters: its scale length and the corresponding degree of the local representations. Application tests addressing different tidal sandbanks are described. Applications to the osculatory tracking of two monitoring zones over fifteen years are also included.

Made available in DSpace on 2015-08-26T19:21:44Z (GMT). No. of bitstreams: 0 Previous issue date: 2015-04-01. Added 1 bitstream(s) on 2015-08-31T13:04:30Z : No. of bitstreams: 1 S0102-09352015000200417.pdf: 500156 bytes, checksum: 9ecb5a5d47b010dcee7531911add05a4 (MD5) O exame de rotina de sêmen, o qual avalia a concentração de espermatozoides, a motilidade e a morfologia, pode não identificar defeitos sutis na arquitetura da cromatina de espermatozoides. Os touros parecem ter cromatina estável com baixos níveis de fragmentação do DNA. No entanto, a natureza da fragmentação e o seu impacto sobre a fertilidade ainda não estão claros e não há relatos que caracterizam a organização do DNA e os danos nessa espécie com mais detalhes. A seleção genética intensiva e o uso da inseminação artificial e da produção in vitro de embriões, além do processo de criopreservação, podem contribuir para o dano da cromatina, e sabe-se a importância da integridade do DNA espermático para o sucesso dessas tecnologias. Amostras de sêmen de três ejaculados de um touro Nelore com altos níveis de alterações morfológicas (55,8±5,1%) foram selecionadas para realização de exames complementares. Os danos de acrossoma (76,9±8,9%) e das membranas plasmáticas (75,7±9,3%), bem como quebras de fita de DNA de espermatozoides (13,8±9,5) e deficiência de protamina (3,7±0,6) foram significativamente maiores em comparação aos valores avaliados no sêmen de cinco touros Nelore com normospermia (24,3±3,3%; 24,5±6,1%; 0,6±0,5%; 0,4±0,6% para acrossoma, membrana plasmática, quebras de DNA e deficiência de protamina, respectivamente) (p

5 dB) can often be observed between the mosaics produced by different software packages processing the same dataset. Without transparency of the processing pipeline and the lack of consistency between software packages raises concerns about the validity of the final results. To recognize the source(s) of inconsistency between software, it is necessary to understand at which stage(s) of the data processing chain the differences become substantial. To this end, willing commercial and academic software developers were invited to generate intermediate processed backscatter results from a common dataset, for cross-comparison. The first phase of the study requested intermediate processed results consisting of two stages of the processing sequence: the one-value-per-beam level obtained after reading the raw data and the level obtained after radiometric corrections but before compensation of the angular dependence. Both of these intermediate results showed large differences between software solutions. This study explores the possible reasons for these differences and highlights the need for collaborative efforts between software developers and their users to improve the consistency and transparency of the backscatter data processing sequence., Seafloor backscatter mosaics are now routinely produced from multibeam echosounder data and used in a wide range of marine applications. However, large differences (&gt

International audience; A 3D global semi-automatic approach based on bathymetric triangulated irregular network (TIN) is developed to extract the overall sand dunes pattern inside a given area. This method takes advantage of a new purpose-built anisotropic filter able to enhance the dominant features of the bathymetric mesh surfaces while smoothing out their ripples. The salient ridge and valley lines of the sand dunes are automatically extracted as 3D parametric curves trough a saliency indicator. This new approach is tested on a fourteen years long time series of thirty MBES bathymetric datasets acquired by the Continental Shelf Service of the FPS Economy of Belgium on a monitoring area located on the northern part of the Middelkerke bank (Flemish banks, Belgian part of the North Sea). Based on the 3D vectors resulting from this approach, 3D augmented representation can right now assist geoscientists in tracking dunes morphology and dynamic but calculation methods should be specifically developed to assess the magnitude and direction of the dunes movement and evaluate the volume of sand involved in the dune dynamics.

International audience; This article sought to estimate the prevalence of vaccine hesitancy (VH) among French general practitioners (GPs) and to study its demographic, professional and personal correlates. We conducted a cross-sectional telephone survey about GPs' vaccination-related attitudes and practices in 2014 in a national panel of 1,712 GPs in private practice, randomly selected from an exhaustive database of health professionals in France. A cluster analysis of various dimensions of VH (self-reported vaccine recommendations, perceptions of vaccine risks and usefulness) identified three clusters: 86% of GPs (95% confidence interval (CI): 84-88) were not or only slightly vaccine-hesitant, 11% (95% CI: 9-12) moderately hesitant and 3% (95% CI: 3-4) highly hesitant or opposed to vaccination. GPs in the latter two clusters were less frequently vaccinated and reported occasional practice of alternative medicine more often than those in the first cluster; they also described less experience with vaccine-preventable diseases and more experience with patients who they considered had serious adverse effects from vaccination. This study confirms the presence of VH among French GPs but also suggests that its prevalence is moderate. Given GPs' central role in vaccination, these results nevertheless call for a mobilisation of stake-holders to address VH among GPs.

Background Family social support, as a form of social capital, contributes to social health disparities at different age of life. In a life-course epidemiological perspective, the aims of our study were to examine the association between self-reported family social environment during childhood and self-reported health in young adulthood and to assess the role of family functioning during childhood as a potential mediating factor in explaining the association between family breakup in childhood and self-reported health in young adulthood. Methods We analyzed data from the first wave of the Health, Inequalities and Social Ruptures Survey (SIRS), a longitudinal health and socio-epidemiological survey of a random sample of 3000 households initiated in the Paris metropolitan area in 2005. Sample-weighted logistic regression analyses were performed to determine the association between the quality of family social environment in childhood and self-rated health (overall health, physical health and psychological well-being) in young adults (n = 1006). We used structural equation model to explore the mediating role of the quality of family functioning in childhood in the association between family breakup in childhood and self-rated health in young adulthood. Results The multivariate results support an association between a negative family social environment in childhood and poor self-perceived health in adulthood. The association found between parental separation or divorce in childhood and poor self-perceived health in adulthood was mediated by parent-child relationships and by having witnessed interparental violence during childhood. Conclusion These results argue for interventions that enhance family cohesion, particularly after family disruptions during childhood, to promote health in young adulthood.

International audience; A detailed geomorphological and sedimentological study has been performed at a tidal sandbank, which has been dredged during 30 years. Localised intensive aggregate extraction created a depression in the central part of the sandbank, upon which the Government decided to close this section of the bank for further exploitation. Multibeam and side-scan sonar technology was used to survey the bank, in combination with extensive ground-truthing. Automated seabed classification was performed, but showed no direct correlation with the mean grain-size; the primary drivers influencing the classification being the sorting of the sediments, the presence of shells and of fine sediments. Very-high resolution seismics revealed the internal architecture of the bank. In the central depression, the upper unit is locally severely dredged. The central depression is characterized by distinct morphosedimentary facies, compared to the western and eastern part of the bank and the Kwinte swale, adjacent of it. The difference between the western and the eastern part is essentially due to different tidal current characteristics, each having their particular sedimentation-erosion patterns. These processes seem to be rather stable, though the evolution of the sediments in the central depression shows similarities with the Kwinte swale sediment evolution. Since the depression is somewhat oblique to the normal crestline, it now forms an open transport pathway from the swale up to the crest of the sandbank. This led to a canalization of the flood current which is witnessed mostly by the northwards and faster progression of bedforms. Because of the difference in sediment characteristics between the dredged material and the present-day supply of sand, it is unlikely that natural processes will be able to counterbalance the severe dredging activities. Moreover, the presence of the central depression is located close to the kink of the sand bank, which is influenced by a high-energy hydrodynamic regime. Its presence could intensify the current action in this area and could enhance the evolution of the bank.