A Comprehensive Collection of Accounting Methods and Principles: A Case by Case Analysis

The purpose of this thesis is to address the most commonly accepted accounting methods and principles used in practice and apply them to companies’ financial statements. This thesis uses examples from companies’ financial statements, management discussion and analysis, 10k reports, quarterly reports, and various other statements in conjunction with a particular topic of financial accounting. This thesis begins by applying accounting principles to specific companies. Certain topics include revenue recognition, the time value of money, tradeable securities, pension plans, and various other topics. Each topic is broken down by a section. Inside these sections will be supporting data, journal entries, and calculations. The format of this thesis is broken down on a case by case application to these specific accounting topics

Fumonisin B-Glucose Reaction Products Are Less Toxic When Fed to Swine

The effects of fumonisin B-glucose reaction products in swine diets was examined. Pigs were fed diets containing 528 µmol of total fumonisin B/kg (FB), 528 µmol of total FB-glucose adducts/kg (FB-G, 122 µmol of unreacted FB/kg), or 0 µmol of total FB/kg for 15 days to test the efficacy of the FB-G reaction products in detoxifying FB. Weight gain in FB pigs was lower than in FB-G or controls, which was correlated with feed intake reduction in FB pigs. Serum aspartate aminotransferase, γ-glutamyltransferase, and total bilirubin in FB pigs were higher than in FB-G or control pigs. Serum sphinganine/shingosine ratios in FB pigs were higher than in FB-G or control pigs. Microscopic examination of tissues from FB pigs showed generalized liver necrosis and apoptosis with marked cellular pleomorphism and disorganized hepatic cords. The liver and kidneys in the FB-G group appeared to be normal. Tissues of controls were free of lesions. Results suggest that dietary FB-G products are less toxic to swine and may provide an detoxification approach in instances of widespread FB grain contamination (p \u3c 0.05)

Periodization and self-regulation in action sports: Coping with the emotional load

Action sports usually include some danger and personal challenge. The levels of both are often further increased when the sport is placed in a competitive environment. In this paper, we consider the Olympic disciplines of freeskiing and snowboarding in park and pipe. We consider some pertinent theoretical perspectives, then offer some insights on their operation using a range of data from ongoing research and support work. Finally, we offer a number of practical steps which can be taken to optimize performance, both in learning and practicing new tricks and in executing them under the pressures of competition

UBVRI Light Curves of 44 Type Ia Supernovae

We present UBVRI photometry of 44 type-Ia supernovae (SN Ia) observed from 1997 to 2001 as part of a continuing monitoring campaign at the Fred Lawrence Whipple Observatory of the Harvard-Smithsonian Center for Astrophysics. The data set comprises 2190 observations and is the largest homogeneously observed and reduced sample of SN Ia to date, nearly doubling the number of well-observed, nearby SN Ia with published multicolor CCD light curves. The large sample of U-band photometry is a unique addition, with important connections to SN Ia observed at high redshift. The decline rate of SN Ia U-band light curves correlates well with the decline rate in other bands, as does the U-B color at maximum light. However, the U-band peak magnitudes show an increased dispersion relative to other bands even after accounting for extinction and decline rate, amounting to an additional ~40% intrinsic scatter compared to B-band.Comment: 84 authors, 71 pages, 51 tables, 10 figures. Accepted for publication in the Astronomical Journal. Version with high-res figures and electronic data at http://astron.berkeley.edu/~saurabh/cfa2snIa

Association between ants (Hymenoptera: Formicidae) and the vine mealybug (Hemiptera: Pseudococcidae) in table-grape vineyards in Eastern Spain

[EN] BACKGROUNDThe vine mealybug, Planococcus ficus (Signoret) (Hemiptera: Pseudococcidae) is a key pest of grapevine in the Mediterranean Basin. Some honeydew collecting ant species are known to increase mealybug populations in other grape-growing regions. However, there is scarce information on either the ant species present in Mediterranean vineyards or their impact on mealybugs. We conducted a study in four commercial vineyards in Eastern Spain in order to i) identify the ant species foraging on the vine canopies, ii) study the association among ant activity, vine mealybug abundance and fruit damage, and iii) test a novel method for ant management, distracting ants from guarding vine mealybugs by providing sugar dispensers. RESULTSWe recorded three ant species native to the Mediterranean foraging on the vine canopies: Lasius grandis (Forel), Pheidole pallidula (Nylander) and Plagiolepis schmitzii (Forel). The mean percentage of damaged fruits per vine was positively correlated with the number of vine mealybugs captured in traps placed at the trunk. We detected a positive but weak relationship between ant activity, vine mealybug abundance and fruit damage. The provisioning of sugar dispensers reduced the number of ants foraging on the vines by 23.4% although this reduction was not statistically significant. Vine mealybug abundance was significantly reduced (72%) after sugar provisioning. CONCLUSIONOur results suggest that the ant species native to vineyards in eastern Spain induce population increases of the vine mealybug. Moreover, the provisioning of sugars can be a valuable tool for ant management and mealybug control. (c) 2017 Society of Chemical IndustryWe are grateful to two anonymous reviewers for their comments. This research was supported by the European grants FP7-IAPP #324475 'Colbics' and FP7-IRSES #612566 'Biomodics'.Beltrà Ivars, A.; Navarro Campos, C.; Calabuig Gomar, A.; Estopa, L.; Wäckers, F.; Pekas, A.; Soto Sánchez, AI. (2017). Association between ants (Hymenoptera: Formicidae) and the vine mealybug (Hemiptera: Pseudococcidae) in table-grape vineyards in Eastern Spain. Pest Management Science. 73(12):2473-2480. https://doi.org/10.1002/ps.4640S247324807312Ramzi, M., Kaouthar, G.-L., Pompeo, S., Gaetana, M., & Agatino, R. (2017). Key scale insects (Hemiptera: Coccoidea) of high economic importance in a Mediterranean area: host plants, bio-ecological characteristics, natural enemies and pest management strategies – a review. Plant Protection Science, 53(No. 1), 1-14. doi:10.17221/53/2016-ppsDaane, K. M., Almeida, R. P. P., Bell, V. A., Walker, J. T. S., Botton, M., Fallahzadeh, M., … Zaviezo, T. (2012). Biology and Management of Mealybugs in Vineyards. 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