An explanation of FASB #96

Deferred taxes exist because Generally Accepted Accounting Principles CGAAP and tax laws differ. These differing rules require companies to prepare two sets of financial statements, one for their stockholders and other financial statement users (GAAP) and one for the Internal Revenue Service. The two sets of financial records result in a net income for GAAP purposes which differs from the income on which the tax is computed. Since 1967, the reconciliation of these two sets of books was prescribed by Accounting Principle Board Opinion #11. The reconciIiation is necessary because expenses are usually recognized faster and revenue recognized later under tax law than under GAAP. The amount which reconciles the difference between the reported tax expense and the taxes actually paid to the federal government is called deferred taxes. The taxes are said to be deferred since the events which cause the initial difference in tax and book income should eventually reverse and the taxes will have to be paid. In this way the taxes associated with GAAP income are not eliminated, but are deferred or postponed to later years

Balance Performance across the Lifespan Assessed by the Leonardo Mechanograph®: A Cross-Sectional Study

Reference values of sway parameters have not been published for the Leonardo mechanograph® so far. The aim of this cross-sectional study was to determine normative values on postural control measured by the force plate Leonardo Mechanograph® and to analyze the influence of age and sex on balance performance. A set of standardized standing positions with eyes opened (Romberg, semi-tandem, tandem, unipedal standing) was carried out. Analysis of covariance (ANCOVA) was used to detect age-and sex-related differences in center of pressure (COP) parameters (path length, velocity, elliptical area, anterior-posterior, and medio-lateral directions). Measurements were available for 570 subjects aged 20–86 years. Statistical analysis showed a high effect of age group on postural control (partial n² between 0.1 and 0.4) with a U-shaped dependency between postural control and age for all area- and path-related COP parameters, with the largest sway in the youngest (aged 20–40) and the oldest age group (aged 60–86). For velocity of COP, a linear deterioration with increasing age was found. Medio-lateral components of COP are likely to indicate the extent of postural control. Significant sex differences were not clearly supported by current findings. Age- and sex-related normative values are a useful resource for diagnostic, research, and training

Chronic Interstitial Nephritis in the Dog

The lesions of chronic interstitial nephritis are commonly found in dogs over eight years of age. however, the clinical significance is of little importance in a majority of these cases, The specific etiologic agent is not easily defined and history of the individual case must be considered. Possible causes include: 1) past renal injury from Leptospira, 2) ingested nephrotoxic materials with resultant kidney scarring, or 3) chronic renal infections from bacteria, viruses, or parasites

From the Surface Ocean to the Seafloor: Linking Modern and Paleo-Genetics at the Sabrina Coast, East Antarctica (IN2017_V01)

This project was supported through funding from the Australian Government’s Australian Antarctic Science Grant Programs (AAS 4333 and AAS 4419) and the Australian Research Council’s Discovery Projects funding scheme (DP170100557). We thank the team at the Australian Centre for Ancient DNA (ACAD), The Univer- sity of Adelaide, especially Corinne Preuss and Steve Johnson for their techni- cal help during the sedaDNA laboratory work. LA was funded by an Australian Research Council Discovery Early Career Researcher Award (ARC DECRA DE210100929). The modern molecular data analysis was supported by an ARC Grant awarded to IP (FL140100021). KAL is supported by an Australian Research Training Program (RTP) scholarship. We acknowledge the use of imagery from the NASA Worldview application (https://worldview.earthdata. nasa.gov), part of the NASA Earth Observing System Data and Information System (EOSDIS). Open access publish- ing facilitated by University of Tasmania, as part of the Wiley - University of Tasmania agreement via the Council of Australian University Librarians.With ongoing climate change, research into the biological changes occurring in particularly vulnerable ecosystems, such as Antarctica, is critical. The Totten Glacier region, Sabrina Coast, is currently experiencing some of the highest rates of thinning across all East Antarctica. An assessment of the microscopic organisms supporting the ecosystem of the marginal sea-ice zone over the continental rise is important, yet there is a lack of knowledge about the diversity and distribution of these organisms throughout the water column, and their occurrence and/or preservation in the underlying sediments. Here, we provide a taxonomic overview of the modern and ancient marine bacterial and eukaryotic communities of the Totten Glacier region, using a combination of 16S and 18S rRNA amplicon sequencing (modern DNA) and shotgun metagenomics (sedimentary ancient DNA, sedaDNA). Our data show considerable differences between eukaryote and bacterial signals in the water column versus the sediments. Proteobacteria and diatoms dominate the bacterial and eukaryote composition in the upper water column, while diatoms, dinoflagellates, and haptophytes notably decrease in relative abundance with increasing water depth. Little diatom sedaDNA is preserved in the sediments, which are instead dominated by Proteobacteria and Retaria. We compare the diatom microfossil and sedaDNA record and link the weak preservation of diatom sedaDNA to DNA degradation while sinking through the water column to the seafloor. This study provides the first assessment of DNA transfer from ocean waters to sediments and an overview of the microscopic communities occurring in the climatically important Totten Glacier region.Australian Government's Australian Antarctic Science Grant Programs AAS 4419, DP170100557Australian Research Council FL140100021Australian Research Training Program (RTP) scholarshipAAS 4333ARC DECRA DE21010092

Reduced Diversity and Complexity in the Leaf-Litter Ant Assemblage of Colombian Coffee Plantations

Coffee agroecosystems have recently undergone a dramatic intensification in Colombia, a megadiverse country, especially in terms of the nature of shade cover. We tested for changes in the composition, ecological associations, and diversity of ants (Hymenoptera: Formicidae) along a gradient of intensification of coffee production in the Colombian Andes. We surveyed 16 farms in two regions, classified into four management types: (1) forest (no agriculture), (2) organic polygeneric shaded coffee, (3) monogeneric shaded coffee, and (4) sun coffee (unshaded). Forty sampling units (20 1-m 2 plots on the ground and 20 coffee bushes) were established at each farm between 2001 and 2002. We sampled with a mini-winkler litter extraction technique and through visual searching. Organic polygeneric shaded-coffee plantations contained significantly higher ant species richness, and their ant assemblages resembled the forest patches more than any other management type. The number of statistically significant associations among ant species dropped with production intensification, as did the number of ant species involved in such associations. The network of ant associations in shaded systems transformed into an extremely simplified network in sun coffee, with a few dominant ants extending almost entirely throughout the crop. Intensification of coffee agriculture not only caused loss of litter ant species (especially forest species) but also a reduction in the complexity of the ant assemblage in the leaf litter of this agroecosystem.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/74649/1/j.1523-1739.2005.00062.x.pd

Computation of antenna pattern correlation and MIMO performance by means of surface current distribution and spherical wave theory

In order to satisfy the stringent demand for an accurate prediction of MIMO channel capacity and diversity performance in wireless communications, more effective and suitable models that account for real antenna radiation behavior have to be taken into account. One of the main challenges is the accurate modeling of antenna correlation that is directly related to the amount of channel capacity or diversity gain which might be achieved in multi element antenna configurations. Therefore spherical wave theory in electromagnetics is a well known technique to express antenna far fields by means of a compact field expansion with a reduced number of unknowns that was recently applied to derive an analytical approach in the computation of antenna pattern correlation. In this paper we present a novel and efficient computational technique to determine antenna pattern correlation based on the evaluation of the surface current distribution by means of a spherical mode expansion

Privatisierung der Autobahnen: Soll der Bund sein Tafelsilber verkaufen?

Gegenwärtig wird der Verkauf des deutschen Autobahnnetzes diskutiert. Mit den Privatisierungserlösen könnte ein erheblicher Teil der Verschuldung des Bundes abgebaut werden. Ist die traditionelle staatliche Bereitstellung noch gerechtfertigt? Wie weit sollte eine Autobahnprivatisierung gehen

Transient measurement results of pulse propagation in large GTEM cells

This contribution deals with the results of a transient measurement campaign incorporating ultra-wideband (UWB) pulses applied to a large GTEM cell. The main purpose is to analyse the distortion effects on such a feeding pulse when transformed into a field pulse inside the cells testing volume. We will investigate if the TEM field distribution is interfered by multimode propagation, that may lead to location-dependent pulse distortion and ringing. Finally, conclusions on the applicability of GTEM cells for standardized transient EMC measurements will be drawn. © Author(s) 2008