130 research outputs found

    Comparability of IFRS and GAAP

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    IFRS had been adopted by 166 countries, with the U.S. being a notable exception. The U.S. still uses GAAP as its reporting framework. Comparability of financial statements should be an important factor in evaluating the best frameworks. I collected data about operating leases of domestic and international airlines to compare the disclosures between IFRS and GAAP for the two reporting frameworks. The international airlines had more inconsistencies with the reported items, whereas the domestic airlines all reported the same items under GAAP standards, making it easier to compare the companies. My preliminary research of the new leasing standards under both GAAP and IFRS show that GAAP is a better reporting framework for comparability, and the U.S. should not adopt IFRS as it would compromise that comparability

    Heartworms in Halichoerus grypus: first records of Acanthocheilonema spirocauda (Onchocercidae; Filarioidea) in 2 grey seals from the North Sea

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    The assumed definitive host of the heartworm Acanthocheilonema spirocauda (Onchocerdidae; Filarioidea) is the harbour seal (Phoca vitulina). This filaroid nematode parasitizing in cardiac ventricles and blood vessel lumina of harbour seals (P. vitulina) has a low prevalence and seldom causes severe health impacts. The seal louse (Echinophthirius horridus) is the assumed intermediate host for transmission of A. spirocauda filariae between seals, comprising a unique parasite assembly conveyed from the terrestrial ancestors of pinnipeds. Although grey seals (Halichoerus grypus) are infected by seal lice, heartworm infection was not verified. Analysing a longterm dataset compiled over decades (1996–2021) of health monitoring seals along the German coasts comprising post mortem investigations and archived parasites, 2 cases of A. spirocauda infected male grey seals were detected. Tentative morphological identification was confirmed with molecular tools by sequencing a section of mtDNA COI and comparing nucleotide data with available heartworm sequence. This is the first record of heartworm individuals collected from the heart of grey seals at necropsy. It remains puzzling why heartworm infection occur much less frequently in grey than in harbour seals, although both species use the same habitat, share mixed haul-outs and consume similar prey species. If transmission occurs directly via seal louse vectors on haul-outs, increasing seal populations in the North- and Baltic Sea could have density dependent effects on prevalence of heartworm and seal louse infections. It remains to be shown how species-specificity of filarial nematodes as well as immune system traits of grey seals influence infection patterns of A. spirocauda

    Agroforestry is paying off – Economic evaluation of ecosystem services in European landscapes with and without agroforestry systems

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    The study assessed the economic performance of marketable ecosystem services (ES) (biomass production) and non-marketable ecosystem services and dis-services (groundwater, nutrient loss, soil loss, carbon sequestration, pollination deficit) in 11 contrasting European landscapes dominated by agroforestry land use compared to business as usual agricultural practice. The productivity and profitability of the farming activities and the associated ES were quantified using environmental modelling and economic valuation. After accounting for labour and machinery costs the financial value of the outputs of Mediterranean agroforestry systems tended to be greater than the corresponding agricultural system; but in Atlantic and Continental regions the agricultural system tended to be more profitable. However, when economic values for the associated ES were included, the relative profitability of agroforestry increased. Agroforestry landscapes: (i) were associated to reduced externalities of pollution from nutrient and soil losses, and (ii) generated additional benefits from carbon capture and storage and thus generated an overall higher economic gain. Our findings underline how a market system that includes the values of broader ES would result in land use change favouring multifunctional agroforestry. Imposing penalties for dis-services or payments for services would reflect their real world prices and would make agroforestry a more financially profitable system

    Can We Reduce Eating Disorder Risk Factors in Female College Athletes? A Randomized Exploratory Investigation of Two Peer-Led Interventions

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    Female athletes are at least as at risk as other women for eating disorders (EDs) and at risk for the female athlete triad (i.e., inadequate energy availability, menstrual disorders, and osteoporosis). This study investigated whether two evidence-based programs appear promising for future study if modified to address the unique needs of female athletes. Athletes were randomly assigned to athlete-modified dissonance prevention or healthy weight intervention (AM-HWI). ED risk factors were assessed pre/post-treatment, and 6-week and 1-year follow-up. Results (analyzed sample, N = 157) indicated that both interventions reduced thin-ideal internalization, dietary restraint, bulimic pathology, shape and weight concern, and negative affect at 6 weeks, and bulimic pathology, shape concern, and negative affect at 1 year. Unexpectedly we observed an increase in students spontaneously seeking medical consultation for the triad. Qualitative results suggested that AM-HWI may be more preferred by athletes

    Cross-site analysis of perceived ecosystem service benefits in multifunctional landscapes

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    Rural development policies in many Organization for Economic Co-operation and Development (OECD) member countries promote sustainable landscape management with the intention of providing multiple ecosystem services (ES). Yet, it remains unclear which ES benefits are perceived in different landscapes and by different people. We present an assessment of ES benefits perceived and mapped by residents (n = 2,301) across 13 multifunctional (deep rural to peri-urban) landscapes in Europe. We identify the most intensively perceived ES benefits, their spatial patterns, and the respondent and landscape characteristics that determine ES benefit perception. We find outdoor recreation, aesthetic values and social interactions are the key ES benefits at local scales. Settlement areas are ES benefit hotspots but many benefits are also related to forests, waters and mosaic landscapes. We find some ES benefits (e.g. culture and heritage values) are spatially clustered, while many others (e.g. aesthetic values) are dispersed. ES benefit perception is linked to people’s relationship with and accessibility to a landscape. Our study discusses how a local perspective can contribute to the development of contextualized and socially acceptable policies for sustainable ES management. We also address conceptual confusion in ES framework and present argumentation regarding the links from services to benefits, and from benefits to different types of values.</p

    Cross-site analysis of perceived ecosystem service benefits in multifunctional landscapes

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    Rural development policies in many Organization for Economic Co-operation and Development (OECD) member countries promote sustainable landscape management with the intention of providing multiple ecosystem services (ES). Yet, it remains unclear which ES benefits are perceived in different landscapes and by different people. We present an assessment of ES benefits perceived and mapped by residents (n = 2,301) across 13 multifunctional (deep rural to peri-urban) landscapes in Europe. We identify the most intensively perceived ES benefits, their spatial patterns, and the respondent and landscape characteristics that determine ES benefit perception. We find outdoor recreation, aesthetic values and social interactions are the key ES benefits at local scales. Settlement areas are ES benefit hotspots but many benefits are also related to forests, waters and mosaic landscapes. We find some ES benefits (e.g. culture and heritage values) are spatially clustered, while many others (e.g. aesthetic values) are dispersed. ES benefit perception is linked to people’s relationship with and accessibility to a landscape. Our study discusses how a local perspective can contribute to the development of contextualized and socially acceptable policies for sustainable ES management. We also address conceptual confusion in ES framework and present argumentation regarding the links from services to benefits, and from benefits to different types of values

    Common Genetic Variation And Age at Onset Of Anorexia Nervosa

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    Background Genetics and biology may influence the age at onset of anorexia nervosa (AN). The aims of this study were to determine whether common genetic variation contributes to AN age at onset and to investigate the genetic associations between age at onset of AN and age at menarche. Methods A secondary analysis of the Psychiatric Genomics Consortium genome-wide association study (GWAS) of AN was performed which included 9,335 cases and 31,981 screened controls, all from European ancestries. We conducted GWASs of age at onset, early-onset AN (< 13 years), and typical-onset AN, and genetic correlation, genetic risk score, and Mendelian randomization analyses. Results Two loci were genome-wide significant in the typical-onset AN GWAS. Heritability estimates (SNP-h2) were 0.01-0.04 for age at onset, 0.16-0.25 for early-onset AN, and 0.17-0.25 for typical-onset AN. Early- and typical-onset AN showed distinct genetic correlation patterns with putative risk factors for AN. Specifically, early-onset AN was significantly genetically correlated with younger age at menarche, and typical-onset AN was significantly negatively genetically correlated with anthropometric traits. Genetic risk scores for age at onset and early-onset AN estimated from independent GWASs significantly predicted age at onset. Mendelian randomization analysis suggested a causal link between younger age at menarche and early-onset AN. Conclusions Our results provide evidence consistent with a common variant genetic basis for age at onset and implicate biological pathways regulating menarche and reproduction.Peer reviewe

    Neurexin-1 and Frontal Lobe White Matter: An Overlapping Intermediate Phenotype for Schizophrenia and Autism Spectrum Disorders

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    Background: Structural variation in the neurexin-1 (NRXN1) gene increases risk for both autism spectrum disorders (ASD) and schizophrenia. However, the manner in which NRXN1 gene variation may be related to brain morphology to confer risk for ASD or schizophrenia is unknown. Method/Principal Findings: 53 healthy individuals between 18–59 years of age were genotyped at 11 single nucleotide polymorphisms of the NRXN1 gene. All subjects received structural MRI scans, which were processed to determine cortical gray and white matter lobar volumes, and volumes of striatal and thalamic structures. Each subject’s sensorimotor function was also assessed. The general linear model was used to calculate the influence of genetic variation on neural and cognitive phenotypes. Finally, in silico analysis was conducted to assess potential functional relevance of any polymorphisms associated with brain measures. A polymorphism located in the 39 untranslated region of NRXN1 significantly influenced white matter volumes in whole brain and frontal lobes after correcting for total brain volume, age and multiple comparisons. Follow-up in silico analysis revealed that this SNP is a putative microRNA binding site that may be of functional significance in regulating NRXN1 expression. This variant also influenced sensorimotor performance, a neurocognitive function impaired in both ASD and schizophrenia. Conclusions: Our findings demonstrate that the NRXN1 gene, a vulnerability gene for SCZ and ASD, influences brai
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