12,330 research outputs found

    C/EBPalpha: critical at the origin of leukemic transformation

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    Acute myeloid leukemia (AML) is a hematopoietic malignancy characterized by clonal expansion of myeloid progenitor cells. A major mechanistic theme in AML biology is the extensive collaboration among fusion oncoproteins, transcription factors, and chromatin regulators to initiate and sustain a transformed cellular state. A new study in this issue describes how the C/EBPalpha transcription factor is crucial for the initiation of AML induced by MLL fusion oncoproteins, but is entirely dispensable for the maintenance of established disease. These observations provide a unique glimpse into the pioneer round of regulatory events that are critical at the origin of AML formation. Furthermore, this study implies the existence of oncogene-induced positive feedback loops capable of bypassing the continuous need for certain regulators to propagate disease

    Including Systematic Uncertainties in Confidence Interval Construction for Poisson Statistics

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    One way to incorporate systematic uncertainties into the calculation of confidence intervals is by integrating over probability density functions parametrizing the uncertainties. In this note we present a development of this method which takes into account uncertainties in the prediction of background processes, uncertainties in the signal detection efficiency and background efficiency and allows for a correlation between the signal and background detection efficiencies. We implement this method with the Feldman & Cousins unified approach with and without conditioning. We present studies of coverage for the Feldman & Cousins and Neyman ordering schemes. In particular, we present two different types of coverage tests for the case where systematic uncertainties are included. To illustrate the method we show the relative effect of including systematic uncertainties the case of dark matter search as performed by modern neutrino tel escopes.Comment: 23 pages, 10 figures, replaced to match published versio

    Type II critical phenomena of neutron star collapse

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    We investigate spherically-symmetric, general relativistic systems of collapsing perfect fluid distributions. We consider neutron star models that are driven to collapse by the addition of an initially "in-going" velocity profile to the nominally static star solution. The neutron star models we use are Tolman-Oppenheimer-Volkoff solutions with an initially isentropic, gamma-law equation of state. The initial values of 1) the amplitude of the velocity profile, and 2) the central density of the star, span a parameter space, and we focus only on that region that gives rise to Type II critical behavior, wherein black holes of arbitrarily small mass can be formed. In contrast to previously published work, we find that--for a specific value of the adiabatic index (Gamma = 2)--the observed Type II critical solution has approximately the same scaling exponent as that calculated for an ultrarelativistic fluid of the same index. Further, we find that the critical solution computed using the ideal-gas equations of state asymptotes to the ultrarelativistic critical solution.Comment: 24 pages, 22 figures, RevTeX 4, submitted to Phys. Rev.

    One Of The Prime Beneficiaries Of The Sarbanes Oxley Act Of 2002: The London Stock Exchange!

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    In the late 1990s, financial markets in the United States (U S ) were rocked by accounting scandals in companies such as Enron and WorldCom. Public confidence in American business was at a low ebb. As a knee-jerk reaction to the scandals, the U S Congress hastily passed the Sarbanes-Oxley Act of 2002 (SOX) hoping to restore the lost image of the U S business firms. SOX rendered corporate governance and protecting corporate assets a matter of Federal mandates. Penalties for violation of the provisions of SOX include a maximum of 25 years of prison and/or a fine of twenty five million dollars. For small and mid-size firms, the implementation costs became prohibitive. The exorbitant implementation costs of Section 404 of SOX and the draconian criminal sanctions for senior management are driving companies to flee from The New York Stock Exchange to more favorable exchanges overseas. The London Stock Exchange appears to be the most benefited one from the passage of SOX. This paper presents the salient provisions of SOX, the havoc caused to the business firms by its implementation costs, and the present trend of flight of capital from American stock exchanges to overseas stock exchanges such as the London Stock Exchange

    How effective is the Forestry Commission Scotland's woodland improvement programme--'Woods In and Around Towns' (WIAT)--at improving psychological well-being in deprived urban communities? A quasi-experimental study

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    Introduction: There is a growing body of evidence that suggests that green spaces may positively influence psychological well-being. This project is designed to take advantage of a natural experiment where planned physical and social interventions to enhance access to natural environments in deprived communities provide an opportunity to prospectively assess impacts on perceived stress and mental well-being.<p></p> Study design and methods: A controlled, prospective study comprising a repeat cross-sectional survey of residents living within 1.5 km of intervention and comparison sites. Three waves of data will be collected: prephysical environment intervention (2013); postphysical environment intervention (2014) and postwoodland promotion social intervention (2015). The primary outcome will be a measure of perceived stress (Perceived Stress Scale) preintervention and postintervention. Secondary, self-report outcomes include: mental well-being (Short Warwick-Edinburgh Mental Well-being Scale), changes in physical activity (IPAQ-short form), health (EuroQoL EQ-5D), perception and use of the woodlands, connectedness to nature (Inclusion of Nature in Self Scale), social cohesion and social capital. An environmental audit will complement the study by evaluating the physical changes in the environment over time and recording any other contextual changes over time. A process evaluation will assess the implementation of the programme. A health economics analysis will assess the cost consequences of each stage of the intervention in relation to the primary and secondary outcomes of the study.<p></p> Ethics and dissemination: Ethical approval has been given by the University of Edinburgh, Edinburgh College of Art Research, Ethics and Knowledge Exchange Committee (ref. 19/06/2012). Findings will be disseminated through peer-reviewed publications, national and international conferences and, at the final stage of the project, through a workshop for those interested in implementing environmental interventions.<p></p&gt

    The Impact Of International Financial Reporting Standards On Accounting Curriculum In The United States

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    According to the time line presently specified by the Securities and Exchange Commission (SEC), business firms in the United States (US) should switch from the existing US accounting reporting guidelines of the Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS) by the year 2014.  The US business school graduates and accounting professionals have less than four years to understand the differences between the two accounting systems, and to learn how to implement the new International Accounting Standards.  But many of the business schools in the US are not yet ready to include the new IFRS standards in their accounting curriculum. In many schools, administrators do not have any understanding of how to incorporate the new standards in their curriculum. Many European countries shifted to IFRS as early as 2005.  They are ahead of the US in teaching IFRS to their students. The main problems in incorporating IFRS in the curriculum include lack of good textbooks and providing training for professors to learn IFRS procedures so that they can teach them to their students. This paper makes an effort in presenting the historical background of IFRS, and the impact of the adapting of IFRS on US business schools

    India And China Vying For World Economic Supremacy

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    Under Deng’s liberalized economic policies, foreign direct investment (FDI) started pouring into China, and since then, the Chinese economy is rising at the dizzy annual rate of about 10%.   In the early 1990s, India also embarked on a major economic reform policy, liberating the economy and opening it to foreign investors.  Substantial foreign capital came into India during the last decade, but the amount of FDI that went into China during the same period can be compared to a tsunami.  The world had never witnessed this rare phenomenon of two relatively poor countries that together consist of one third of the world’s population, simultaneously taking off on a steep ascent in their economies.  The unprecedented economic growth in these two countries is being noticed by the rest of the world with awe and disbelief.  It is being widely predicted that these two countries would soon become the next world economic super powers.  This paper presents the several factors of the phenomenal growth taking place in India and China and investigates the possibility of either country attaining world economic supremacy. 

    The Prospects Of Replacing GAAP With IFRS In The United States

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    Historically, each country developed its own Generally Accepted Accounting Principles (GAAP) for financial accounting and reporting and there was no uniformity among the GAAPs of different countries. Comparison of financial statements issued by business firms from different countries has become difficult leading toward suboptimal capital allocation across countries in the world. Gradually, there emerged a global demand for convergence of GAAP of different countries into a single set uniform accounting standards applicable to all countries. As a result, the International Accounting Standards Committee (IASC) was established in 1973. The IASC formed International Accounting Standards Board (IASB) in 2001 which began issuing International Financial Accounting Standards (IFRS). At this point about 100 countries have adopted IFRS for their financial reporting purposes. In 2010, the US Securities Exchange Commission (SEC) stated that it would be able to make a decision on the adoption of the IFRS in the United States within that year and would allow a five-year period for complete transition, if it is decided to incorporate the IFRS into the U S reporting standards. An intense debate ensued for and against incorporation of IFRS into the US GAAP. Four alternative processes are suggested for the transition - outright adoption, convergence, endorsement, and co-endorsement. This paper presents details of each of these suggested alternatives and future perspective of the adoption of IFRS into the U S accounting and reporting system

    Innovation In Business Education: Developing A High Quality Online MBA

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    Online degree programs were probably pioneered by for-profit universities such as University of Phoenix. Many online degree programs were initially considered low quality academic programs compared to traditional programs. Therefore, many public and private universities were slow to adopt the online programs.  However, gradually more and more "non-traditional" students began to enter schools. Employees already holding jobs began to seek to better their qualifications by coming back to school while still working.  For both these groups, online degree programs offered an opportunity to go to school while still employed. Consequently, many schools offering traditional MBA programs are forced to offer online MBA programs to meet the demand and to beat the competing schools. In keeping up with the trend, Arkansas State University launched a high quality online MBA program that parallels the best of the ongoing online MBA programs.  This MBA program has been ranked number 1 in faculty credentials and training and in the top 15 in all categories among all online MBA programs by U. S. News and World Report for three consecutive years. This paper presents how the Graduate Faculty of Arkansas State's College of Business developed its high quality online MBA and how the program operates with revenue sharing for the College of Business

    Comparative Carcinogenicity for Mouse-Skin of Smoke Condensates Prepared from Cigarettes Made from the Same Tobacco Cured by Two Processes

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    Bright tobacco grown in Mexico was either flue-cured and redried (FC) or air-cured and bulk-fermented (AC). Both FC and AC were made into cigarettes standardized for draw resistance. FC and AC cigarettes were smoked under similar conditions in a smoking machine (one 2-second 25 ml. puff per minute down to a 20 mm. butt length). Condensates were kept at 0-4° C. until applied to the skin of mice
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