THE RATIO BETWEEN REVALUATION AND ADJUSTMENT OF THE BOOK VALUE OF TANGIBLE ASSETS

The revaluation of tangible assets is the accounting operation of this structure whereby the net book value is brought to the e level of the fair value. This can be done in two ways: increasing the book value to the level of the fair value or vice versa, decreasing its value. If the revaluation is made in the sense of growth, the change of the book value should be analyzed in terms of its character: stable and permanent. Its permanent character gives us the right to account for the resulting difference in the equity category. Instead, if the growth is judged by the prudence principle as a likely gain, it should not be accounted for. If the revaluation is carried out in the sense of lowering the book value, the nature of the difference should also be analyzed: the reversible nature of the decrease in the book value to be accounted for as a depreciation adjustment or the irreversible nature of the book value decrease to be accounted for in the form of a negative revaluation or depreciation

Microwave assisted hydro-distillation of essential oils from fresh ginger root (Zingiber officinale Roscoe)

A solvent free in situ microwave hydro-distillation method for extraction of essential oil from fresh ginger root it presented. Extraction was conducted in a TE10n single-mode microwave cavity and variable power 2 kW generator operating at 2.45GHz. The main extracted components identified by gas chromatography (GC) were Zingiberene, α-Curcumene, β-Sesquiphellandrene and α-Selinene. At energy inputs of 0.40 kWh/kg higher powers and shorter exposure times, crucially did not degrade the highly volatile components (α-Pinene and Camphene) despite providing the highest essential oil yields. Optimum processing conditions were found to be 1000W (0.40kWh/kg) for 5 min, for whole ginger root, where 0.35g oil/100g plant was obtained. This was compared to a yield of 0.2g/100g plant in 150 min in using conventional hydro-distillation and 0.3g/100g plant in 90 min using a multi-mode microwave cavity-based hydro-distillation

Optimization of microwave assisted delignification of wood residues by surface response methodology

[EN] Efficient processing of vegetal biomass is a great challenge to current research studies. This work is focused on improving the yield of enzymatic hydrolysis of wood residues by removal of lignin using a alkaline wash assisted by microwave heating. The treatments were carried out for one hour in a pressurized microwave reactor (Synthwave-Milestone). The performance of the treatments was assessed by monitoring the concentration of lignin (determined by UV absorbance at 320 nm against a calibration curve). Each experiment was carried out in duplicate. The treatment conditions were established according to an experimental matrix constructed (in Design Expert 11) after the careful selection of the most important factors that affect the lignin removal from wood residue: concentration of NaOH solution, liquid to solid ratio and temperature. A central composite design was constructed with the independent factors mentioned above. ANOVA indicated adequate fitting of the model (correlation coefficient R2=0.95). The exploration of the experimental space (figure 1) with the fitted model indicates the dominant effect of temperature as independent factor. Optimization of experimental conditions within the experimental space was carried according to the following criteria: minimization of temperature, liquid to solid ratio and NaOH concentration and maximization of the response variable, the lignin concentration. The optimal solution (141 mg lignin / g dry wood residue) proposed by the model for these optimization criteria indicates a point in the region determined by the following coordinates: 0.4M NaOH, 1070C and a ratio of liquid to solid equal to 50.The authors acknowledge the financial support received from the Competitiveness Operational Programme 2014 - 2020, Action 1.1.4: Attracting high-level personnel from abroad in order to enhance the RD capacity, ID project: P_37_471, MY SMIS 105145, Ultrasonic/Microwave nonconventional techniques as new tools for nonchemical and chemical processes, financed by contract: 47/05.09.2016.Trifan, A.; Calinescu, I.; Vinatoru, M.; Gavrila, A. (2019). Optimization of microwave assisted delignification of wood residues by surface response methodology. En AMPERE 2019. 17th International Conference on Microwave and High Frequency Heating. Editorial Universitat Politècnica de València. 217-224. https://doi.org/10.4995/AMPERE2019.2019.9861OCS21722

New insights into the role of selective and volumetric heating during microwave extraction: investigation of the extraction of polyphenolic compounds from sea buckthorn leaves using microwave-assisted extraction and conventional solvent extraction

We report a direct comparison of microwave heating and conventional heating in solvent extraction by using exactly the same reaction conditions (including heating rate) in the extraction of polyphenols from dried sea buckthorn leaves. We have for the first time decoupled the effects of bulk heating rate and mixing regime from the fundamental microwave heating mechanism. We show that although microwave selective heating can increase the yield and quality of the polyphenols extracted, if the same bulk heating rate is applied there is no difference in treatment time and therefore theoretical energy requirements of the process. The first implication of these results for process intensification is that if microwave selective heating can be enhanced in scaled up processes through electromagnetic design, the extract yield and quality may be increased further. The second implication is that conventional extraction processes could be designed to provide the same heating rate and hence treatment time as microwave extraction, but any potential energy and space savings would have to be balanced against the increase in capital cost and complexity of the equipment. That said, the very small penetration depth of microwaves into ethanol/water solvent also poses design challenges in the scale up of microwave equipment

Duplications disrupt chromatin architecture and rewire GPR101-enhancer communication in X-linked acrogigantism

X-linked acrogigantism (X-LAG) is the most severe form of pituitary gigantism and is characterized by aggressive growth hormone (GH)-secreting pituitary tumors that occur in early childhood. X-LAG is associated with chromosome Xq26.3 duplications (the X-LAG locus typically includes VGLL1, CD40LG, ARHGEF6, RBMX, and GPR101) that lead to massive pituitary tumoral expression of GPR101, a novel regulator of GH secretion. The mechanism by which the duplications lead to marked pituitary misexpression of GPR101 alone was previously unclear. Using Hi-C and 4C-seq, we characterized the normal chromatin structure at the X-LAG locus. We showed that GPR101 is located within a topologically associating domain (TAD) delineated by a tissue-invariant border that separates it from centromeric genes and regulatory sequences. Next, using 4C-seq with GPR101, RBMX, and VGLL1 viewpoints, we showed that the duplications in multiple X-LAG-affected individuals led to ectopic interactions that crossed the invariant TAD border, indicating the existence of a similar and consistent mechanism of neo-TAD formation in X-LAG. We then identified several pituitary active cis-regulatory elements (CREs) within the neo-TAD and demonstrated in vitro that one of them significantly enhanced reporter gene expression. At the same time, we showed that the GPR101 promoter permits the incorporation of new regulatory information. Our results indicate that X-LAG is a TADopathy of the endocrine system in which Xq26.3 duplications disrupt the local chromatin architecture forming a neo-TAD. Rewiring GPR101-enhancer interaction within the new regulatory unit is likely to cause the high levels of aberrant expression of GPR101 in pituitary tumors caused by X-LAG.The work was supported by the following funding sources: Fondazione Telethon, Italy grant no. GGP20130 (to G.T.); Society for Endocrinology equipment grant (to G.T.); Intramural Research Program, Eunice Kennedy Shriver National Institute of Child Health & Human Development (NICHD), National Institutes of Health (NIH) Research project Z01-HD008920 (to C.A.S., supporting G.T., F.R.F.); Fonds d’Investissement pour la Recherche Scientifique (FIRS) of the Centre Hospitalier Universitaire de Liège (to A.F.D. and A.B.); the JABBS Foundation, UK (to A.B.); and Novo Nordisk Belgium Educational Grant, Belgium (to A.F.D. and A.B.). M.F. was funded by the European Union’s Horizon 2020 research and innovation program under the Marie Skłodowska-Curie grant agreement (#800396) and a Juan de la Cierva-Formación fellowship from the Spanish Ministry of Science and Innovation (FJC2018-038233-I). G.T. was funded by the European Union’s Horizon 2020 research and innovation program under the Marie Skłodowska-Curie grant agreement (#843843). A.F.D. and D.A. were supported by Action de Recherche Concertée (ARC) Grant 17/21-01 from Liège University. D.A. was supported by grants from Télévie (7461117 F, 7454719 F) and the Léon Fredericq Foundation, Belgium