The importance of mutual understanding between external accountants and owner-managers of SMEs

This study investigates the perspective of the owner–manager of a small or medium‐sized enterprise (SME) on the importance of mutual understanding with an external accountant. Mutual understanding means that the owner–manager understands what the accountant is saying and feels understood by the accountant. The results, based on 310 completed surveys of Belgian owner–managers, show that owner–managers who have a high level of mutual understanding use the advice of their external accountant more extensively. This is in turn positively linked to the financial health of an SME. Furthermore, several drivers that enable the establishment of a high level of mutual understanding are explored. Owner–managers with a high level of mutual understanding consider their accountant as a strategic partner, experience a high level of proactive behaviour with them, have a higher frequency of formal contact, and perceive informal contact as important. External accountants should consider these opportunities in their client management and training of internal staff. Education of clients and openness also seem very important, as the level of a client's accounting knowledge, the number of accounting topics owner–managers deal with, and transparency towards the accountant are significantly positively related to mutual understanding

GPCR-OKB: the G protein coupled receptor oligomer knowledge base

Rapid expansion of available data about G Protein Coupled Receptor (GPCR) dimers/oligomers over the past few years requires an effective system to organize this information electronically. Based on an ontology derived from a community dialog involving colleagues using experimental and computational methodologies, we developed the GPCR-Oligomerization Knowledge Base (GPCR-OKB). GPCR-OKB is a system that supports browsing and searching for GPCR oligomer data. Such data were manually derived from the literature. While focused on GPCR oligomers, GPCR-OKB is seamlessly connected to GPCRDB, facilitating the correlation of information about GPCR protomers and oligomers

Optimización de un pretratamiento enzimático para semillas de mostaza utilizando metodología de superficie de respuesta

In order to investigate the effect of an enzymatic pre-treatment process for the extraction of oil from black mustard seeds (Brassica nigra) using viscozyme, the reaction parameters such as temperature, buffer-to-seed ratio and enzyme concentration were considered as determinant factors in the central composite design. Optimization was carried out according to the four-variable five-level central composite design of experiments. The effects of enzyme concentration (5–12%), temperature (40–55 °C), pH (5.0–6.0), and reaction time (1–7 h) on the free oil liberated were studied. Residual oil was collected by subjecting the treated meal to soxhlet extraction for 4 h. An enzyme dose of 7.5% (w/w), pH 5.0, 50 °C, and 5 h with constant shaking at 450 rpm were found to be opti­mal conditions. Centrifuging the mixture at 7000 rpm for 30 min separated the oil with a recovery of 71–73.1%.Con el fin de investigar el efecto de un pretratamiento enzimático para la extracción de aceite de semillas de mostaza negra (Brassica nigra) utilizando viscozima, los parámetros de la reacción, como la temperatura, la relación de tampón/semilla y las concentraciones de enzima, se consideraron factores deter­minantes en el diseño. La optimización se llevó a cabo mediante cuatro diseños de experimentos compuestos de cinco niveles. Se estudió el efecto de la concentración de enzima (5-12%), temperatura (40-55 °C), pH (5.0-6.0), y tiempo de reacción (1-7 h) sobre el aceite liberado. El aceite residual se recolectó sometiendo la pasta tratada a una extracción de soxhlet durante 4 h. Las dosis de enzima del 7,5% (p/p), pH 5,0, 50 °C y 5 h con agitación constante a 450 rpm fueron las condiciones óptimas. La centrifugación de la mezcla a 7000 rpm durante 30 minutos separó el aceite con una recuperación de 71-73.1%

Specific oligomerization of the 5-HT1A receptor in the plasma membrane

In the present study we analyze the oligomerization of the 5-HT1A receptor within living cells at the sub-cellular level. Using a 2-excitation Förster Resonance Energy Transfer (FRET) method combined with spectral microscopy we are able to estimate the efficiency of energy transfer based on donor quenching as well as acceptor sensitization between CFP-and YFP-tagged 5-HT1A receptors at the plasma membrane. Through the analysis of the level of apparent FRET efficiency over the various relative amounts of donor and acceptor, as well as over a range of total surface expressions of the receptor, we verify the specific interaction of these receptors. Furthermore we study the role of acylation in this interaction through measurements of a palmitoylation-deficient 5-HT1A receptor mutant. Palmitoylation increases the tendency of a receptor to localize in lipid rich microdomains of the plasma membrane. This increases the effective surface density of the receptor and provides for a higher level of stochastic interaction

Dynamic changes of the endogenous cannabinoid and opioid mesocorticolimbic systems during adolescence:THC effects

Adolescence is a critical phase of active brain development often characterized by the initiation of marijuana (Cannabis sativa) use. Limited information is known regarding the endogenous cannabinoid system of the adolescent brain as well as related neurotransmitters that appear sensitive to cannabis exposure. We recently observed that adult rats pre-exposed to Δ-9-tetrahydrocannabinol (THC) during adolescence self-administered higher amounts of heroin and had selective impairments of the enkephalin opioid system within the nucleus accumbens (NAc) implicated in reward-related behavior. To explore the ontogeny of the cannabinoid and opioid neuronal systems in association with adolescence THC exposure, rats were examined at different adolescent stages during an intermittent THC paradigm (1.5 mg/kg i.p. every third day) from postnatal days (PNDs) 28–49. Rat brains were examined 24 hours after injection at PND 29 (early adolescence), PND 38 (mid adolescence) and PND 50 (late adolescence) and analyzed for endocannabinoids (anandamide and 2-arachidonoylglycerol), Met-enkephalin, cannabinoid CB(1) receptors and µ opioid receptors (µOR) in the NAc, caudate-putamen and prefrontal cortex (PFC). Of the markers studied, the endocannabinoid levels had the most robust alterations throughout adolescence and were specific to the PFC and NAc. Normal correlations between anandamide and 2-arachidonoylglycerol concentrations in the NAc (positive) and PFC (negative) were reversed by THC. Other significant THC-induced effects were confined to the NAc — increased anandamide, decreased Met-enkephalin and decreased µORs. These findings emphasize the dynamic nature of the mesocorticolimbic endocannabinoid system during adolescence and the selective mesocorticolimbic disturbance as a consequence of adolescent cannabis exposure