5,416 research outputs found
Initiation of hepatitis C virus infection is dependent on cholesterol and cooperativity between CD81 and scavenger receptor B type I.
In the past several years, a number of cellular proteins have been identified as candidate entry receptors for hepatitis C virus (HCV) by using surrogate models of HCV infection. Among these, the tetraspanin CD81 and scavenger receptor B type I (SR-BI), both of which localize to specialized plasma membrane domains enriched in cholesterol, have been suggested to be key players in HCV entry. In the current study, we used a recently developed in vitro HCV infection system to demonstrate that both CD81 and SR-BI are required for authentic HCV infection in vitro, that they function cooperatively to initiate HCV infection, and that CD81-mediated HCV entry is, in part, dependent on membrane cholesterol
The consequences of "options" in the directive 2013/34/EU of the European parliament and of the council on the financial statements
Directive 13/34/EC of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings is an instrument of the harmonisation of accounting in member states of the European Union. The Directive contains a number of various ways for recognition and measurement of financial statements, alternative forms of statements or simplifications for small and medium sized enterprises, worded as "permit or require". On the one hand, these differing ways can facilitate application of the Directive in national legislations; on the other hand, they can significantly reduce the comparability of information published in financial statements. The aim of the paper is to verify the relation between the options to be chosen and the variability of the resulting values of the financial statement items. Based on the findings, the results are evaluated in relation to the informative function of financial reporting
Preliminary photochemical studies of fluorene in various aqueous media
-The current study investigates the direct photochemical degradation of aqueous fluorene
with the aid of a 125W polychromatic medium, pressure Hg lamp. The purpose was to
test the effectiveness of the lamp in irradiation using fluorene spiked solution as
substrate. A 700 ml volume of fluorene solution of 0.002 mg/l was irradiated batch-wise at
1, 3, 6, 12, 18, 24 and 48 h. The amount of fluorene removal was studied for fluorene
solutions prepared from , neutral (distilled water), acidic (by adjusting pH with
hydrochloric acid, HCl), basic (by adjusting pH with sodium hydroxide, NaOH) and saline
(addition of sodium chloride, NaCl) solutions and there was 95.95, 92.35, 96.65 and
97.15 % removal respectively after 48 h of irradiation. The major degradation product
identified was fluorenone. The different media did not significantly affect the rate of
fluorene degradation
The Benefits of Financial Statement Comparability
Investors, regulators, academics, and researchers all emphasize the importance of financial statement comparability. However, an empirical construct of comparability is typically not specified. In addition, little evidence exists on the benefits of comparability to users. This study attempts to fill these gaps by developing a measure of financial statement comparability. Empirically, this measure is positively related to analyst following and forecast accuracy, and negatively related to analystsâ dispersion in earnings forecasts. These results suggest that financial statement comparability lowers the cost of acquiring information, and increases the overall quantity and quality of information available to analysts about the firm
Properties of Biomimetic Artificial Spider Silk Fibers Tuned by PostSpin Bath Incubation
Efficient production of artificial spider silk fibers with properties that match its natural counterpart has still not been achieved. Recently, a biomimetic process for spinning recombinant spider silk proteins (spidroins) was presented, in which important molecular mechanisms involved in native spider silk spinning were recapitulated. However, drawbacks of these fibers included inferior mechanical properties and problems with low resistance to aqueous environments. In this work, we show that â„5 h incubation of the fibers, in a collection bath of 500 mM NaAc and 200 mM NaCl, at pH 5 results in fibers that do not dissolve in water or phosphate buffered saline, which implies that the fibers can be used for applications that involve wet/humid conditions. Furthermore, incubation in the collection bath improved the strain at break and was associated with increased ÎČ-sheet content, but did not affect the fiber morphology. In summary, we present a simple way to improve artificial spider silk fiber strain at break and resistance to aqueous solvents
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Transparency, disclosure and the pricing of future earnings in the European market
Paper presented at "Accounting at a Tipping Point", the American Accounting Association (AAA) Annual Meeting held in New York City on August 1-5, 2009. Final version published in Journal of Business Finance and Accounting until title Accruals, Disclosure and the Pricing of Future Earnings in the European Market. Available online at http://onlinelibrary.wiley.com/The present study examines the role of disclosure in assisting market participants to form expectations of future earnings by observing the accrual content of reported earnings. Accounting research has been focusing on investigating the ability of accounting numbers and practices to provide relevant information to market participants. In the context of the association between market returns and accounting numbers or practices, conclusions can be only drawn on the effect of these numbers and practices at an average level of disclosure. Here it is shown that these conclusions can be significantly altered at varying levels of disclosure. Employing a sample of European firms and their Transparency and Disclosure ratings conducted by Standard and Poorâs, we show how disclosure and accruals jointly affect earnings expectations that are included in current stock returns. It is shown that both the joint effect of disclosure and accruals depends on the magnitude, sign and the nature of accruals (i.e. current and non-current accruals), and that increased disclosure appears to correct overstated expectations arising mostly from the extensive use of current accruals and negative non-current accruals
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Temporal variability of near-bottom dissolved oxygen during upwelling off central Oregon
In the productive central-Oregon coastal upwelling environment, wind-driven upwelling, tides, and topographic effects vary across the shelf, setting the stage for varied biogeochemical responses to physical drivers. Current, temperature, salinity, and dissolved oxygen (DO) measurements from three moorings deployed during the upwelling seasons of 2009â2011 off the central-Oregon coast are analyzed over three time bands (interannual, subtidal, tidal) to explore the relationship between mid (70 m) and inner-shelf (15 m) upwelling dynamics and the associated effect on DO. Topographic effects are observed in each time band due to the Heceta and Stonewall Bank complex. Seasonal cumulative hypoxia (DOâ<â1.4 mL Lâ»Âč) calculations identify two regions, a well-ventilated inner shelf and a midshelf vulnerable to hypoxia (98â±â15 days annually). On tidal timescales, along-shelf diurnal (K1) velocities are intensified over the Bank, 0.08 m sâ»Âč compared with 0.03 m sâ»Âč to the north. Interannual variability in the timing of spring and fall transitions, defined using glider-measured continental slope source water temperature, is observed on the midshelf. Interannual source water DO concentrations vary on the order of 0.1 mL Lâ»Âč. Each spring and summer, DO decline rates are modulated by physical and biological processes. The net observed decrease is about 30% of the expected draw down due to water-column respiration. Physical processes initiate low-oxygen conditions on the shelf through coastal upwelling and subsequently prevent the system via advection and mixing from reaching the potential anoxic levels anticipated from respiration rates alone.This is the publisherâs pdf. The article is copyrighted by the American Geophysical Union and published by John Wiley & Sons, Inc. It can be found at: http://onlinelibrary.wiley.com/journal/10.1002/(ISSN)2169-9291.Keywords: hypoxia, interannual variability, shelf circulatio
Tyrosine residues mediate supercontraction in biomimetic spider silk
Water and humidity severely affect the material properties of spider major ampullate silk, causing the fiber to become plasticized, contract, swell and undergo torsion. Several amino acid residue types have been proposed to be involved in this process, but the complex composition of the native fiber complicates detailed investigations. Here, we observe supercontraction in biomimetically produced artificial spider silk fibers composed of defined proteins. We found experimental evidence that proline is not the sole residue responsible for supercontraction and that tyrosine residues in the amorphous regions of the silk fiber play an important role. Furthermore, we show that the response of artificial silk fibers to humidity can be tuned, which is important for the development of materials for applications in wet environments, eg producing water resistant fibers with maximal strain at break and toughness modulus
Mastering tricyclic ring systems for desirable functional cannabinoid activity
There is growing interest in using cannabinoid receptor 2 (CB2) agonists for the treatment of neuropathic pain and other indications. In continuation of our ongoing program aiming for the development of new small molecule cannabinoid ligands, we have synthesized a novel series of carbazole and Îł-carboline derivatives. The affinities of the newly synthesized compounds were determined by a competitive radioligand displacement assay for human CB2 cannabinoid receptor and rat CB1 cannabinoid receptor. Functional activity and selectivity at human CB1 and CB2 receptors were characterized using receptor internalization and [35S]GTP-Îł-S assays. The structureâactivity relationship and optimization studies of the carbazole series have led to the discovery of a non-selective CB1 and CB2 agonist, compound 4. Our subsequent research efforts to increase CB2 selectivity of this lead compound have led to the discovery of CB2 selective compound 64, which robustly internalized CB2 receptors. Compound 64 had potent inhibitory effects on pain hypersensitivity in a rat model of neuropathic pain. Other potent and CB2 receptorâselective compounds, including compounds 63 and 68, and a selective CB1 agonist, compound 74 were also discovered. In addition, we identified the CB2 ligand 35 which failed to promote CB2 receptor internalization and inhibited compound CP55,940-induced CB2 internalization despite a high CB2 receptor affinity. The present study provides novel tricyclic series as a starting point for further investigations of CB2 pharmacology and pain treatment.Fil: Petrov, Ravil R.. University Of Montana; Estados UnidosFil: Knight, Lindsay. Indiana University; Estados UnidosFil: Chen, Shao Rui. University Of Texas; Estados UnidosFil: Wager Miller, Jim. Indiana University; Estados UnidosFil: McDaniel, Steven W.. University Of Montana; Estados UnidosFil: Diaz, Fanny. University Of Montana; Estados UnidosFil: Barth, Francis. Sanofi-aventis R&D; FranciaFil: Pan, Hui Lin. University Of Texas; Estados UnidosFil: Mackie, Ken. Indiana University; Estados UnidosFil: Cavasotto, Claudio Norberto. Consejo Nacional de Investigaciones CientĂficas y TĂ©cnicas. Oficina de CoordinaciĂłn Administrativa Parque Centenario. Instituto de InvestigaciĂłn en Biomedicina de Buenos Aires; ArgentinaFil: Diaz, Philippe. University Of Montana; Estados Unido
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