An Approach to Reducing Accounting Costs for Small Businesses

Many small privately-held businesses (referred to as small businesses henceforth) prepare financial statements for use by external parties such as banks. Often the small businesses do not have the expertise to prepare these financial statements, instead employing independent certified public accountants (CPAs) for the task. A CPA preparing financial statements in this manner must attach a report stating the degree of responsibility he/she is accepting /or the statements.  Modification of this report results if the statements are not in conformance with generally accepted accounting principles (GAAP). Owners of small businesses generally elect to have their financial statements produced following GAAP to avoid the modification of the report.  This has become a costly decision, however, as the complexity of GAAP has increased the purpose of this article is to help small business owners reduce the cost of preparing their financial statements. The article begins with a discussion of the importance of selecting the right CPA to produce the financial statements. The article then reviews the CPA's level of association with financial statements and the reports that result therefrom. Finally, the article closes with possible reduction of accounting costs through the use of other bases of accounting

Tactical Athletes: An Integrated Approach to Understanding and Enhancing the Health and Performance of Firefighters-in-Training

International Journal of Exercise Science 8(4): 341-357, 2015. In an effort to reduce the rates of firefighter fatality, injury, and workplace stress, there has been a call for research to advance knowledge of firefighting performance and injury prevention. Physical and psychological variables important to firefighter health and performance have been identified, yet the interrelated nature of these variables has been overlooked. Given the overlap between the physical and psychological demands of firefighting and sport, and given that an integrated framework has been used in the sport domain to guide athlete health and performance research and practice, firefighter organizations could benefit from adopting a sport-based, integrated model of firefighter training and performance management. Guided by the Meyer Athlete Performance Management Model (MAPM), the purposes of the current study were to: (a) describe the physical and psychological characteristics of firefighters-in-training (i.e., cadets and recruits), and (b) explore relationships between the physical and psychological variables associated with health and performance. Firefighters-in-training employed by a Midwestern area fire department in the United States (N = 34) completed a battery of physical and psychological assessments at the department’s Fire and Safety Academy building. Results of the current study revealed significant correlations between several of the physical and psychological characteristics of firefighters-in-training. These results, along with the multidimensional data set that was also established in the current study, provide preliminary evidence for the use of a sport-based integrated performance model such as the MAPM to guide training and performance research in firefighter populations

When can species abundance data reveal non-neutrality?

Species abundance distributions (SAD) are probably ecology's most well-known empirical pattern, and over the last decades many models have been proposed to explain their shape. There is no consensus over which model is correct, because the degree to which different processes can be discerned from SAD patterns has not yet been rigorously quantified. We present a power calculation to quantify our ability to detect deviations from neutrality using species abundance data. We study non-neutral stochastic community models, and show that the presence of non-neutral processes is detectable if sample size is large enough and/or the amplitude of the effect is strong enough. Our framework can be used for any candidate community model that can be simulated on a computer, and determines both the sampling effort required to distinguish between alternative processes, and a range for the strength of non-neutral processes in communities whose patterns are statistically consistent with neutral theory. We find that even data sets of the scale of the 50 Ha forest plot on Barro Colorado Island, Panama, are unlikely to be large enough to detect deviations from neutrality caused by competitive interactions alone, though the presence of multiple non-neutral processes with contrasting effects on abundance distributions may be detectable

Pseudobulges in the Disk Galaxies NGC 7690 and NGC 4593

We present Ks-band surface photometry of NGC 7690 (Hubble type Sab) and NGC 4593 (SBb). We find that, in both galaxies, a major part of the "bulge" is as flat as the disk and has approximately the same color as the inner disk. In other words, the "bulges" of these galaxies have disk-like properties. We conclude that these are examples of "pseudobulges" -- that is, products of secular dynamical evolution. Nonaxisymmetries such as bars and oval disks transport disk gas toward the center. There, star formation builds dense stellar components that look like -- and often are mistaken for -- merger-built bulges but that were constructed slowly out of disk material. These pseudobulges can most easily be recognized when, as in the present galaxies, they retain disk-like properties. NGC 7690 and NGC 4593 therefore contribute to the growing evidence that secular processes help to shape galaxies. NGC 4593 contains a nuclear ring of dust that is morphologically similar to nuclear rings of star formation that are seen in many barred and oval galaxies. The nuclear dust ring is connected to nearly radial dust lanes in the galaxy's bar. Such dust lanes are a signature of gas inflow. We suggest that gas is currently accumulating in the dust ring and hypothesize that the gas ring will starburst in the future. The observations of NGC 4593 therefore suggest that major starburst events that contribute to pseudobulge growth can be episodic.Comment: 10 pages, 3 Postscript figures; requires emulateapj.cls, apjfonts.sty, and psfig.sty; accepted for publication in ApJ; for a version with full resolution figures, see http://chandra.as.utexas.edu/~kormendy/n7690.pd

Growth control of the eukaryote cell: a systems biology study in yeast.

BACKGROUND: Cell growth underlies many key cellular and developmental processes, yet a limited number of studies have been carried out on cell-growth regulation. Comprehensive studies at the transcriptional, proteomic and metabolic levels under defined controlled conditions are currently lacking. RESULTS: Metabolic control analysis is being exploited in a systems biology study of the eukaryotic cell. Using chemostat culture, we have measured the impact of changes in flux (growth rate) on the transcriptome, proteome, endometabolome and exometabolome of the yeast Saccharomyces cerevisiae. Each functional genomic level shows clear growth-rate-associated trends and discriminates between carbon-sufficient and carbon-limited conditions. Genes consistently and significantly upregulated with increasing growth rate are frequently essential and encode evolutionarily conserved proteins of known function that participate in many protein-protein interactions. In contrast, more unknown, and fewer essential, genes are downregulated with increasing growth rate; their protein products rarely interact with one another. A large proportion of yeast genes under positive growth-rate control share orthologs with other eukaryotes, including humans. Significantly, transcription of genes encoding components of the TOR complex (a major controller of eukaryotic cell growth) is not subject to growth-rate regulation. Moreover, integrative studies reveal the extent and importance of post-transcriptional control, patterns of control of metabolic fluxes at the level of enzyme synthesis, and the relevance of specific enzymatic reactions in the control of metabolic fluxes during cell growth. CONCLUSION: This work constitutes a first comprehensive systems biology study on growth-rate control in the eukaryotic cell. The results have direct implications for advanced studies on cell growth, in vivo regulation of metabolic fluxes for comprehensive metabolic engineering, and for the design of genome-scale systems biology models of the eukaryotic cell.RIGHTS : This article is licensed under the BioMed Central licence at http://www.biomedcentral.com/about/license which is similar to the 'Creative Commons Attribution Licence'. In brief you may : copy, distribute, and display the work; make derivative works; or make commercial use of the work - under the following conditions: the original author must be given credit; for any reuse or distribution, it must be made clear to others what the license terms of this work are

Efficacy of Manipulating Reproduction of Common Ravens to Conserve Sensitive Prey Species: Three Case Studies

Expansion of human enterprise across western North America has resulted in an increase in availability of anthropogenic resource subsidies for generalist species. This has led to increases in generalists’ population numbers across landscapes that were previously less suitable for their current demographic rates. Of particular concern are growing populations of common ravens (Corvus corax; ravens), because predation by ravens is linked to population declines of sensitive species. Ecosystem managers seek management options for mitigating the adverse effects of raven predation where unsustainable predator–prey conflicts exist. We present 3 case studies examining how manipulating reproductive success of ravens influences demographic rates of 2 sensitive prey species. Two case studies examine impacts of removing raven nests or oiling raven eggs on nest survival of greater sage-grouse (Centrocercus urophasianus; sage-grouse) within Wyoming and the Great Basin of California and Nevada, USA, respectively. The third case study uses Mojave desert tortoise (Gopherus agassizii; tortoise) decoys to examine effects of oiling raven eggs on depredation rates of juvenile tortoises in the Mojave Desert in California. Initial trial years from all 3 case studies were consistent in finding improved vital rates associated with the application of strategies for reducing reproductive success of ravens. Specifically, removal of raven nests resulted in increased nest survival of sage-grouse within treatment areas where predation by ravens was the primary cause of nest failure. In addition, nest survival of sage-grouse and survival of juvenile tortoise decoys was higher following a treatment of oiling the eggs of ravens in their nests at 2 sites within the Great Basin and 4 tortoise conservation areas in the Mojave Desert in California. Along with specialized technologies that can make techniques such as egg-oiling more feasible, these findings support these management practices as important tools for managing ravens, especially in areas where breeding ravens have negative impacts on sensitive prey species

First-principles study of the inversion thermodynamics and electronic structure of FeM2X4 (thio)spinels (M = Cr, Mn, Co, Ni; X = O, S)

FeM2X4 spinels, where M is a transition metal and X is oxygen or sulfur, are candidate materials for spin filters, one of the key devices in spintronics. We present here a computational study of the inversion thermodynamics and the electronic structure of these (thio)spinels for M = Cr, Mn, Co, Ni, using calculations based on the density functional theory with on-site Hubbard corrections (DFT+U). The analysis of the configurational free energies shows that different behaviour is expected for the equilibrium cation distributions in these structures: FeCr2X4 and FeMn2S4 are fully normal, FeNi2X4 and FeCo2S4 are intermediate, and FeCo2O4 and FeMn2O4 are fully inverted. We have analyzed the role played by the size of the ions and by the crystal field stabilization effects in determining the equilibrium inversion degree. We also discuss how the electronic and magnetic structure of these spinels is modified by the degree of inversion, assuming that this could be varied from the equilibrium value. We have obtained electronic densities of states for the completely normal and completely inverse cation distribution of each compound. FeCr2X4, FeMn2X4, FeCo2O4 and FeNi2O4 are half-metals in the ferrimagnetic state when Fe is in tetrahedral positions. When M is filling the tetrahedral positions, the Cr-containing compounds and FeMn2O4 are half-metallic systems, while the Co and Ni spinels are insulators. The Co and Ni sulfide counterparts are metallic for any inversion degree together with the inverse FeMn2S4. Our calculations suggest that the spin filtering properties of the FeM2X4 (thio)spinels could be modified via the control of the cation distribution through variations in the synthesis conditions