January-february Tropospheric Climate for the Northern Hemisphere and the 11-year Solar Cycle, the QBO and the Southern Oscillation

Examined here is a recently discovered association between the 11-year solar cycle and the atmosphere that is most easily detectable when the two phases of the Quasi-biennial Oscillation (QBO) are considered individually rather than pooled. The influence of the Southern Oscillation (SO) for either of the two QBO phases is then combined with that of the solar cycle in the form of two-predictor multiple regression. The strong and well-defined relationship between the 11-year 10.7 cm solar flux cycle and the lower troposphere Northern Hemisphere January-February climate for QBO phase-stratified samples (van Loon and Labitzke 1988, Barnston and Livezey 1989) failed for the west QBO phase in 1989. Here, the opposing 1989 event is explained, at least in part, on the basis of the phase of the SO (the cold tropical Pacific SST event of 1988 to 1989). It is demonstrated that both the SO and the solar flux have moderate and quasi-independent correlations with the climate over certain regions, and where there is strong overlap they can work either in harmony or in opposition. In 1989 in North America the influences of the SO and the flux conflicted to an unprecedented extent, and the SO was the controlling influence in most regions of the continent (western Canada being one exception). The 1989 event draws attention to the smallness of the QBO phase-stratified samples and the still more serious holes in the two-dimensional sample space of flux and SO when both factors are viewed as predictors within one QBO phase

Appropriate Classification of Obesity in Mentally Retarded Adults

Triceps skinfold thickness and body weight measures were obtained for 44 female and 40 male mentally retarded adults participating in a sheltered workshop setting. Subiects\u27 relative weights and skinfold thicknesses were found to correlate reasonably well for females and males, rs = .88 and .59, respectively. Use of only height and weight tables for determining the presence of obesity, however, resulted in 22.5 percent of the males and 13 .7 percent of the females being misclassified as nonobese. The distinction between overweight and obesity was discussed. Clinical/research implications of the findings were delineated

Eating Behavior of Obese and Nonobese Retarded Adults

An obese group and a nonobese group of moderately mentally retarded adults were identified through use of body weight and tricep skinfold thickness measures. Subjects were observed individually in a sheltered workshop cafeteria during their normal lunch period. A variety of eating behavior measureswere obtained. Results indicated that the obese retarded subjects did not differ from their nonobese peers in eating rate, total meal time, or caloric intake. Large variability was observed in the measures for both groups. Implications of these data for behavioral treatments of obesity and the need for alternative explanations of an obese condition were discussed

Obesity of Mentally Retarded Individuals: Prevalence, Characteristics, and Intervention

Research on the prevalence, characteristics, and treatment of obesity of mentally retarded individuals within the context of research findings with the obese nonretarded population was selectively reviewed. According to the available literature, obesity is a prevalent problem in the retarded population, and there is a greater incidence among females than males. The literature also suggests that obese retarded subjects as a group can be distinguished from their nonobese peers by their physical condition, but not by their eating style or personality characteristics. Behavioral self-control strategies have been found to be effective in producing weight loss in obese retarded children and adults. Further research is needed to reduce the high interindividual variability observed in treatment outcome studies and to address problems of long-term maintenance of weight loss

Infusion of select leukemia-reactive TCR Vbeta+ T cells provides graft-versus-leukemia responses with minimization of graft-versus-host disease following murine hematopoietic stem cell transplantation

AbstractT-cell receptor (TCR) Vbeta-expression analysis by complementarity-determining region 3 (CDR3)-size spectratyping can identify the reactive populations in an immunologic response. This analysis was used in this study to characterize the Vbeta responses of C57BL/6 (B6) CD4+ and CD8+ T cells directed to either alloantigen (against [B6xDBA/2]F1; anti-H2d) or the syngeneic myeloid leukemia MMB3.19. Vbeta families exhibiting reactivity to the leukemia cells were then enriched for and administered in both syngeneic and allogeneic hematopoietic stem cell transplantation (HSCT) models to assess in vivo graft-versus-leukemia (GVL) potential. In syngeneic transplants, enrichment for pools of selected Vbeta families (Vbeta7, -11, and -13) of T cells or for a single Vbeta family (Vbeta7) of CD4+ T cells conveyed a beneficial GVL response to the recipients. Furthermore, in the haploidentical allogeneic model, both Vbeta6,7-enriched donor B6 T cells and Vbeta7-enriched CD4+ T cells exhibited significant GVL responses with concomitant minimization of graft-versus-host disease (GVHD) development compared with equal numbers of unfractionated T cells. These results suggest that CDR3-size spectratype analysis of and subsequent selection from donor T-cell repertoires can be an effective approach to separate GVL and GVHD potential following allogeneic HSCT.Biol Blood Marrow Transplant 2001;7(4):187-96

Risk management : a CPA\u27s toolkit for a changing environment

https://egrove.olemiss.edu/aicpa_guides/1602/thumbnail.jp

Eficiência de biossólidos na produção de azevém baseado no conteúdo de nitrogênio

Biossólidos têm sido citados como capazes de aumentar a produção de culturas e suprir nutrientes para plantas. Questões sanitárias e ambientais demandam que eles sejam estabilizados para que sejam usados na agricultura. Os efeitos dos processos de estabilização sobre as propriedades agronômicas de biossólidos não são completamente conhecidos, apesar de essenciais para o seu manejo. Baseado em um modelo equivalente à equação de Mitscherlich, este trabalho avaliou os efeitos dos processos mais comuns para a estabilização de lodos de esgotos (compostagem, caleação, secagem térmica e irradiação solar) sobre a eficiência agronômica de biossólidos na produção de Lolium perenne L. em um Esposossolo Carbico órtico arenoso e um Latossolo Vermelho perférrico argiloso, usando NH4H2PO4 como referência. Os processos de estabilização afetaram a eficiência agronômica do lodo de esgoto, sendo freqüentemente mais alta que o tratamento com NH4H2PO4 em um solo arenoso, e mais baixa que a referência em um solo argiloso. O lodo irradiado por sol mostrou a mais alta eficiência agronômica entre os biossólidos testados nos dois solos, e o azevém alcançou a produção de pico com a menor dose de aplicação. Os biossólidos puderam substituir fertilizantes e produzir mais matéria seca que o NH4H2PO4, a depender do tipo de biossólido e do solo.Biosolids have been reported to increase yields and supply plant nutrients. However, complying with health and environmental standards is necessary before applying biosolids to land. Thus, sludge stabilization is required to make biosolids safe enough for their agricultural use. Side effects of stabilization processes on agronomic features of sewage sludge are not quite known, although their understanding is essential for biosolids management. Based on a model equivalent to the Mitscherlich equation, effects of the most common processes for sludge stabilization were evaluated (composting, liming, heat-drying and solar irradiation) in relation to the agronomic effectiveness of biosolids to yield Lolium perenne L. on two tropical soils, with NH4H2PO4 as a reference. Sewage stabilization processes have affected the ability of biosolids to promote plant growth. Their effectiveness was usually higher than fertilizer in a Spodosol and lower in an Oxisol. Solar-irradiated sludge presented the highest effectiveness among the biosolids and reached peak yields at the lowest application rate independent on soil type. Biosolids could efficiently substitute fertilizers and even yield more plant dry matter than the NH4H2PO4 reference, depending on the biosolid and soil type

Considerations for an Effective Telecommunications-Use Policy

Recent changes in federal telecommunications legislation have underscored the importance of an up-to-date and effective telecommunications-use policy in business organizations. With the proliferation of the Internet, intranets, and email as commonplace business tools, the potential for misuse and subsequent liability has become an increasing concern. Even though the recent Supreme Court decision struck down the obscenity provisions of the Communications Decency Act (CDA), it left intact legislation that effectively mandates development of a sound telecommunications-use policy. In addition to potential liability for systems misuse, organizations have also had to address issues of individual employee privacy within the new systems. This technical expansion, coupled with the information privacy issues, has created a large gray area in organizational policy-making. What exactly should an organization formalize as a standing operational policy for day-to-day use of its telecommunications systems? As is evident, without a specific policy that addresses systems use, there can be no expectation of ethical and responsible use on the part of either an organization or an individual employee

: Abstrak

This study aims to investigate the moderating role of corporate governance on the effect of financial distress on tax avoidance. The theory used in this study is agency theory. This study uses secondary data obtained by using documentation method. Data source in this research is the annual reports of property and real estate sector companies listed on the Indonesia Stock Exchange in the 2018-2020 period. The method used for data analysis is moderated regression analysis. The result of this research indicate that financial distress has a positive and significant effect on tax avoidance. Furthermore, corporate governance proxied by independent commisioners can moderate the effect of financial distress on tax avoidance. Keyword: Financial Distress, Tax Avoidance, Corporate GovernanceAbstrak Tujuan penelitian ini adalah untuk menginvestigasi peran corporate governance dalam memoderasi pengaruh financial distress terhadap tax avoidance. Teori yang digunakan dalam penelitian ini adalah agency theory. Penelitian ini menggunakan data sekunder yang diperoleh dengan metode dokumentasi. Sumber data penelitian ini adalah laporan tahunan perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia periode tahun 2018-2020. Pemilihan sampel dilakukan dengan metode purposive sampling dengan jumlah 60 sampel data. Metode yang digunakan dalam penelitian ini adalah metode analisis regresi moderasi. Hasil penelitian ini menunjukkan bahwa financial distress berpengaruh positif dan signifikan terhadap tax avoidance. Selain itu, corporate governance yang diproksikan oleh dewan komisaris independen dapat memoderasi pengaruh financial distress terhadap tax avoidance. Kata-kata kunci : Financial Distress, Tax Avoidance, Corporate Governanc