2,484 research outputs found
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. Â 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. Â 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
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
Why have asset price properties changed so little in 200 years
We first review empirical evidence that asset prices have had episodes of
large fluctuations and been inefficient for at least 200 years. We briefly
review recent theoretical results as well as the neurological basis of trend
following and finally argue that these asset price properties can be attributed
to two fundamental mechanisms that have not changed for many centuries: an
innate preference for trend following and the collective tendency to exploit as
much as possible detectable price arbitrage, which leads to destabilizing
feedback loops.Comment: 16 pages, 4 figure
Basic Atomic Physics
Contains reports on five research projects.National Science Foundation Grant PHY 89-19381U.S. Navy - Office of Naval Research Grant N00014-90-J-1322Joint Services Electronics Program Contract DAAL03-89-C-0001National Science Foundation Grant PHY 86-05893U.S. Army Research Office Contract DAAL03-89-K-0082U.S. Navy - Office of Naval Research Grant N00014-89-J-1207U.S. Navy - Office of Naval Research Grant N00014-90-J-164
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
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Protein prediction for trait mapping in diverse populations
Genetically regulated gene expression has helped elucidate the biological mechanisms underlying complex traits. Improved high-throughput technology allows similar interrogation of the genetically regulated proteome for understanding complex trait mechanisms. Here, we used the Trans-omics for Precision Medicine (TOPMed) Multi-omics pilot study, which comprises data from Multi-Ethnic Study of Atherosclerosis (MESA), to optimize genetic predictors of the plasma proteome for genetically regulated proteome-wide association studies (PWAS) in diverse populations. We built predictive models for protein abundances using data collected in TOPMed MESA, for which we have measured 1,305 proteins by a SOMAscan assay. We compared predictive models built via elastic net regression to models integrating posterior inclusion probabilities estimated by fine-mapping SNPs prior to elastic net. In order to investigate the transferability of predictive models across ancestries, we built protein prediction models in all four of the TOPMed MESA populations, African American (n = 183), Chinese (n = 71), European (n = 416), and Hispanic/Latino (n = 301), as well as in all populations combined. As expected, fine-mapping produced more significant protein prediction models, especially in African ancestries populations, potentially increasing opportunity for discovery. When we tested our TOPMed MESA models in the independent European INTERVAL study, fine-mapping improved cross-ancestries prediction for some proteins. Using GWAS summary statistics from the Population Architecture using Genomics and Epidemiology (PAGE) study, which comprises ∼50,000 Hispanic/Latinos, African Americans, Asians, Native Hawaiians, and Native Americans, we applied S-PrediXcan to perform PWAS for 28 complex traits. The most protein-trait associations were discovered, colocalized, and replicated in large independent GWAS using proteome prediction model training populations with similar ancestries to PAGE. At current training population sample sizes, performance between baseline and fine-mapped protein prediction models in PWAS was similar, highlighting the utility of elastic net. Our predictive models in diverse populations are publicly available for use in proteome mapping methods at https://doi.org/10.5281/zenodo.4837327
Basic Atomic Physics
Contains reports on five research projects.Joint Services Electronics Program Contract DAAL03-89-C-0001National Science Foundation Grant PHY 87-06560National Science Foundation Contract PHY 86-05893U.S. Army Research Office Contract DAAL03-89-K-0082U.S. Navy - Office of Naval Research Contract N00014-89-J-1207U.S. Navy - Office of Naval Research Contract N00014-83-K-069
Basic Atomic Physics
Contains reports on seven research projects.National Science Foundation (Grant PHY 87-06560)Joint Services Electronics Program (Contract DAAL03-86-K-0001)Joint Services Electronics Program (Contract DAAL03-89-C-0002)National Science Foundation (Grant PHY 86-05893)U.S. Navy - Office of Naval Research (Contract N00014-83-K-0695)U.S. Navy - Office of Naval Research (Contract N00014-89-J-1207
Atomic Resonance and Scattering
Contains reports on two research projects.National Science Foundation (Grant PHY 87-06560)Joint Services Electronics Program (Contract DAAL03-86-K-O002)U.S. Navy - Office of Naval Research (Contract N00014-83-K-0695)National Science Foundation (Grant PHY 86-05893
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
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