Debt Financing Does NOT Create Circularity Within Pro Forma Analysis

Using debt to finance a firm\u27s external financing need within a pro forma analysis can lead to circularity when finding the appropriate value for debt. The circularity incorrectly implies that there is no direct solution for finding the value of debt. In this paper, a direct solution for the value of debt is found; thereby showing that circularity need not exist. Further, the technique is demonstrated to be more accurate than the additional funds needed (AFN) approach featured in many texts

Seroprevalence of 34 Human Papillomavirus Types in the German General Population

The natural history of infections with many human papillomavirus (HPV) types is poorly understood. Here, we describe for the first time the age- and sex-dependent antibody prevalence for 29 cutaneous and five mucosal HPV types from 15 species within five phylogenetic genera (alpha, beta, gamma, mu, nu) in a general population. Sera from 1,797 German adults and children (758 males and 1,039 females) between 1 and 82 years (median 37 years) were analysed for antibodies to the major capsid protein L1 by Luminex-based multiplex serology. The first substantial HPV antibody reactions observed already in children and young adults are those to cutaneous types of the genera nu (HPV 41) and mu (HPV 1, 63). The antibody prevalence to mucosal high-risk types, most prominently HPV 16, was elevated after puberty in women but not in men and peaked between 25 and 34 years. Antibodies to beta and gamma papillomaviruses (PV) were rare in children and increased homogeneously with age, with prevalence peaks at 40 and 60 years in women and 50 and 70 years in men. Antibodies to cutaneous alpha PV showed a heterogeneous age distribution. In summary, these data suggest three major seroprevalence patterns for HPV of phylogenetically distinct genera: antibodies to mu and nu skin PV appear early in life, those to mucosal alpha PV in women after puberty, and antibodies to beta as well as to gamma skin PV accumulate later in life

Regulatory and Policy Issues around Nontarget Mortality and Environmental Fate of Rodenticides

One of the goals of this Symposium was to bring together agricultural and conservation users of rodenticides to discuss the impacts of rodenticides on the environment, examine the current regulatory climate governing their use, and identify ways that users can reduce or eliminate these impacts. Some of the presentations in today’s symposium highlighted specific impacts, and the preceding talk described the scenario of what can happen if an issue related to pesticide impacts ends up in the courts. The three agencies that were represented on this panel (USDA, USFWS, and EPA) have regulatory oversight and enforcement authority for the use of rodenticides and/or the adverse effects resulting from the use of rodenticides. In addition, USDA and FWS are the primary federal users of rodenticides for agriculture and conservation. USDA holds the registrations for a number of rodenticide products for agricultural and conservation purposes. Panelists were asked to describe how Federal Insecticide, Fungicide and Rodenticide Act (FIFRA), Migratory Bird Treaty Act (MBTA), Endangered Species Act (ESA), National Environmental Policy Act (NEPA), the Animal Damage Control Act, and the administration of USDA’s pesticide labels apply to rodenticide adverse effects. Panelists were then asked to bring up an issue within the scope of their agency that they view as problematic for conducting eradication projects. Panelists were also asked to suggest proactive measures that the rodent eradication community can undertake to improve future rodent eradication efforts. Finally, the floor was opened to audience members for questions and comments

Panel Discussion – Regulatory and Policy Issues around Non-Target Mortality and Environmental Fate of Rodenticides

One of the goals of this Symposium was to bring together agricultural and conservation users of rodenticides to discuss the impacts of rodenticides on the environment, examine the current regulatory climate governing their use, and identify ways that users can reduce or eliminate these impacts. Some of the presentations in today’s symposium highlighted specific impacts, and the preceding talk described the scenario of what can happen if an issue related to pesticide impacts ends up in the courts. The three agencies that were represented on this panel (USDA, USFWS, and EPA) have regulatory oversight and enforcement authority for the use of rodenticides and/or the adverse effects resulting from the use of rodenticides. In addition, USDA and FWS are the primary federal users of rodenticides for agriculture and conservation. USDA holds the registrations for a number of rodenticide products for agricultural and conservation purposes. Panelists were asked to describe how Federal Insecticide, Fungicide and Rodenticide Act (FIFRA), Migratory Bird Treaty Act (MBTA), Endangered Species Act (ESA), National Environmental Policy Act (NEPA), the Animal Damage Control Act, and the administration of USDA’s pesticide labels apply to rodenticide adverse effects. Panelists were then asked to bring up an issue within the scope of their agency that they view as problematic for conducting eradication projects. Panelists were also asked to suggest proactive measures that the rodent eradication community can undertake to improve future rodent eradication efforts. Finally, the floor was opened to audience members for questions and comments

Who finances small business circa 1980? /

"Paper completed November 1981."Includes bibliographical references.Mode of access: Internet

The development of a short form of the EMBU: Its appraisal with students in Greece, Guatemala, Hungary and Italy

Out of the necessity of having an abbreviated form of the EMBU, a measure of perceived parental rearing behavior, a short form (s-EMBU) consisting of three scales (Rejection, Emotional Warmth and Protection) with respectively 7, 6 and 9 items (plus 1 unsealed item) was developed from the original 81-item version. The factorial and/or construct validity and reliability of this s-EMBU were examined among samples of 2442 students from Italy, Hungary, Guatemala and Greece. The data were presented for the four national groups separately. The 23-item s-EMBU is recommended as a reliable functional equivalent to the 81-item early EMBU, Attention was drawn to the need for further research to explain some of the observed cross-national differences in the correlations between parental rearing styles and personality. (C) 1999 Elsevier Science. All rights reserved