Developing Bridges Center Grant Proposal: A Budgeting Case for a Nonprofit Organization

The case study introduces the challenges and unique accounting needs of nonprofit organizations, particularly in budget preparation and the grant proposal process. The case is designed for courses that focus on not-for-profit accounting or managerial accounting. As students are becoming more interested in social responsibility, this case provides an opportunity for students to develop a deeper understanding of budgeting concepts by introducing a nonprofit perspective into the budgeting material traditionally covered in a managerial accounting course. Students learn about differences in budgeting for a nonprofit organization compared to a business that operates for profit including sources of revenue, mission-driven focus, receipt of in-kind donations, unbalanced budgets, the role of the board, and data availability. Students are required to use problem-solving skills and external resources to estimate amounts to create a budget for a nonprofit organization in a scenario where information is incomplete, much like a real-world situation

Lawson Criterion for Ignition Exceeded in an Inertial Fusion Experiment

For more than half a century, researchers around the world have been engaged in attempts to achieve fusion ignition as a proof of principle of various fusion concepts. Following the Lawson criterion, an ignited plasma is one where the fusion heating power is high enough to overcome all the physical processes that cool the fusion plasma, creating a positive thermodynamic feedback loop with rapidly increasing temperature. In inertially confined fusion, ignition is a state where the fusion plasma can begin burn propagation into surrounding cold fuel, enabling the possibility of high energy gain. While scientific breakeven (i.e., unity target gain) has not yet been achieved (here target gain is 0.72, 1.37 MJ of fusion for 1.92 MJ of laser energy), this Letter reports the first controlled fusion experiment, using laser indirect drive, on the National Ignition Facility to produce capsule gain (here 5.8) and reach ignition by nine different formulations of the Lawson criterion

The Micropolitics of Obesity: Materialism, Markets and Food Sovereignty

This article shifts focus from an individualised and anthropocentric perspective on obesity, and uses a new materialist analysis to explore the assemblages of materialities producing fat and slim bodies. We report data from a study of adults’ accounts of food decision-making and practices, investigating circulations of matter and desires that affect the production, distribution, accumulation and dispersal of fat, and disclose a micropolitics of obesity, which affects bodies in both ‘becoming-fat’ and ‘becoming-slim’ assemblages. These assemblages comprise bodies, food, fat, physical environments, food producers and processing industries, supermarkets and other food retailers and outlets, diet regimens and weight loss clubs, and wider social, cultural and economic formations, along with the thoughts, feelings, ideas and human desires concerning food consumption and obesity. The analysis reveals the significance of the marketisation of food, and discusses whether public health responses to obesity should incorporate a food sovereignty component

Wei Hua's Four Parameter Potential Comments and Computation of Moleculer Constants \alpha_e and \omega_e x_e

The value of adjustable parameter $C$ and the four-parameter potential $U(r) = D_{e}\left [ \frac{1-{exp}[-b(r-r_{e})]}{1-C{exp} [-b(r-r_{e})]} \right ]^{2}$ has been expressed in terms of molecular parameters and its significance has been brought out. The potential so constructed, with $C$ derived from the molecular parameters, has been applied to ten electronic states in addition to the states studied by Wei Hua. Average mean deviation has been found to be 3.47 as compared to 6.93, 6.95 and 9.72 obtained from Levine2, Varshni and Morse potentials, respectively. Also Dunham's method has been used to express rotation-vibration interaction constant $(\alpha_{e})$ and anharmonocity constant $(\omega_{e}x_{e})$ in terms of $C$ and other molecular constants. These relations have been employed to determine these quantities for 37 electronic states. For $\alpha_{e}$, the average mean deviation is 7.2% compared to 19.7% for Lippincott's potential which is known to be the best to predict the values. Average mean deviation for $(\omega_{e}x_{e})$ turns out to be 17.4% which is almost the same as found from Lippincott's potential function.Comment: 19 RevTex Pages, 1 Ps figure, submitted to J. Phys.

Foliar Morphology And Anatomy Of The Gigantopterid Plant Delnortea Abbottiae, From The Lower Permian Of West Texas

Peer Reviewedhttps://deepblue.lib.umich.edu/bitstream/2027.42/142005/1/ajb214202.pd

The Host Range of Gammaretroviruses and Gammaretroviral Vectors Includes Post-Mitotic Neural Cells

Gammaretroviruses and gammaretroviral vectors, in contrast to lentiviruses and lentiviral vectors, are reported to be restricted in their ability to infect growth-arrested cells. The block to this restriction has never been clearly defined. The original assessment of the inability of gammaretroviruses and gammaretroviral vectors to infect growth-arrested cells was carried out using established cell lines that had been growth-arrested by chemical means, and has been generalized to neurons, which are post-mitotic. We re-examined the capability of gammaretroviruses and their derived vectors to efficiently infect terminally differentiated neuroendocrine cells and primary cortical neurons, a target of both experimental and therapeutic interest.Using GFP expression as a marker for infection, we determined that both growth-arrested (NGF-differentiated) rat pheochromocytoma cells (PC12 cells) and primary rat cortical neurons could be efficiently transduced, and maintained long-term protein expression, after exposure to murine leukemia virus (MLV) and MLV-based retroviral vectors. Terminally differentiated PC12 cells transduced with a gammaretroviral vector encoding the anti-apoptotic protein Bcl-xL were protected from cell death induced by withdrawal of nerve growth factor (NGF), demonstrating gammaretroviral vector-mediated delivery and expression of genes at levels sufficient for therapeutic effect in non-dividing cells. Post-mitotic rat cortical neurons were also shown to be susceptible to transduction by murine replication-competent gammaretroviruses and gammaretroviral vectors.These findings suggest that the host range of gammaretroviruses includes post-mitotic and other growth-arrested cells in mammals, and have implications for re-direction of gammaretroviral gene therapy to neurological disease

Lawson criterion for ignition exceeded in an inertial fusion experiment

For more than half a century, researchers around the world have been engaged in attempts to achieve fusion ignition as a proof of principle of various fusion concepts. Following the Lawson criterion, an ignited plasma is one where the fusion heating power is high enough to overcome all the physical processes that cool the fusion plasma, creating a positive thermodynamic feedback loop with rapidly increasing temperature. In inertially confined fusion, ignition is a state where the fusion plasma can begin "burn propagation" into surrounding cold fuel, enabling the possibility of high energy gain. While "scientific breakeven" (i.e., unity target gain) has not yet been achieved (here target gain is 0.72, 1.37 MJ of fusion for 1.92 MJ of laser energy), this Letter reports the first controlled fusion experiment, using laser indirect drive, on the National Ignition Facility to produce capsule gain (here 5.8) and reach ignition by nine different formulations of the Lawson criterion