627 research outputs found
Micro-Raman spectroscopy of chromosomes
Raman spectra of intact chromosomes (Chinese hamster), recorded with a microspectrometer, are reported. The spectra could be assigned to protein and DNA contributions. Protein and DNA conformations and the ratio of base pairs in DNA were determined
Is there a relation between the cost of debt and environmental performance? An empirical investigation of the U.S. Pulp and Paper Industry, 1994-2005.
This study shows an economically significant relation between a firmâs environmental performance and its cost of debt. Firms that have poor environmental performance will face future environmental liabilities related to compliance and clean-up costs due to increasingly strict environmental laws and regulations. Under current U.S. law, environmental liabilities can impair the value of fixed assets, as environmental claims often take precedence over the claims of creditors. Thus, future environmental liabilities are of particular concern to creditors. Previous accounting research has shown that a firmâs market value of equity is significantly affected by its environmental performance. However, the same has yet to be shown for a firmâs cost of debt capital. This study focuses on a sample of U.S. pulp and paper firms. The results imply that the market applies an âenvironmental riskâ premium of thirty-eight basis points to the cost of debt capital for the average public firm in the U.S. pulp and paper industry, based on its environmental performance. Environmental performance is measured using the annual toxic release inventory of the United States Environmental Protection Agency. It is a measure of the amount of toxic chemicals released to land, air and water by a firmâs operating facilities. This paper adds to the literature, providing evidence that environmental performance is a value relevant measure with regards to creditors. Thus, recent calls in the United States for greater cooperation between the Securities and Exchange Commission and the Environmental Protection Agency should be addressed. These calls are for the reporting, on a firm-wide basis, of quantifiable data that is already required by the Environmental Protection Agency but is not typically available in detail in firmsâ reports to investors
Has the regulation of non-GAAP disclosures influenced managers' use of aggressive earnings exclusions?
The frequency of non-GAAP (âpro formaâ) reporting has continued to increase in the U.S. over the last decade despite preliminary evidence that regulatory intervention led to a decline in non-GAAP disclosures. In particular, the Sarbanes-Oxley Act of 2002 (SOX) and Regulation G (2003) impose strict requirements related to the reporting of non-GAAP numbers. More recently, the SEC has renewed its emphasis on non-GAAP reporting and declared it a âfraud risk factor.â Given the SECâs renewed emphasis on non-GAAP disclosures, we explore the extent to which regulation has curbed potentially misleading disclosures by investigating two measures of aggressive non-GAAP reporting. Consistent with the intent of Congress and the SEC, we find some evidence that managers report adjusted earnings metrics more cautiously in the post-SOX regulatory environment. Specifically, the results suggest that firms reporting non-GAAP earnings in the post-SOX period are less likely to (1) exclude recurring items incremental to those excluded by analysts and (2) use non-GAAP exclusions to meet strategic earnings targets on a non-GAAP basis that they miss based on I/B/E/S actual earnings. However, we also find that some firms exclude specific recurring items aggressively. Overall, the results suggest that while regulation has generally reduced aggressive non-GAAP reporting, some firms continue to disclose non-GAAP earnings numbers that could be misleading in the post-SOX regulatory environment
Recommended from our members
Recent Progress on the Standardized DOE Spent Nuclear Fuel Canister
The Department of Energy (DOE) has developed a set of containers for the handling, interim storage, transportation, and disposal in the national repository of DOE spent nuclear fuel (SNF). This container design, referred to as the standardized DOE SNF canister or standardized canister, was developed by the Department's National Spent Nuclear Fuel Storage Program (NSNFP) working in conjunction with the Office of Civilian Radioactive Waste Management (OCRWM) and the DOE spent fuel sites. This canister had to have a standardized design yet be capable of accepting virtually all of the DOE SNF, be placed in a variety of storage and transportation systems, and still be acceptable to the repository. Since specific design details regarding the storage, transportation, and repository disposal of DOE SNF were not finalized, the NSNFP recognized the necessity to specify a complete DOE SNF canister design. This allowed other evaluations of canister performance and design to proceed as well as providing standardized canister users adequate information to proceed with their work. This paper is an update of a paper presented to the 1999 American Nuclear Society of Mechanical Engineers (ASME) Pressure Vessels and Piping (PVP) Conference. It discusses recent progress achieved in various areas to enhance acceptance of this canister not only by the DOE complex but also fabricators and regulatory agencies
Final Results of a Randomized, Phase III Study of Rituximab With or Without Idelalisib Followed by Open-Label Idelalisib in Patients With Relapsed Chronic Lymphocytic Leukemia
PURPOSE A randomized, double-blind, phase III study of idelalisib (IDELA) plus rituximab versus placebo plus rituximab in patients with relapsed chronic lymphocytic leukemia (CLL) was terminated early because of superior efficacy of the IDELA-plus-rituximab (IDELA/R) arm. Patients in either arm could then enroll in an extension study to receive IDELA monotherapy. Here, we report the long-term efficacy and safety data for IDELA-treated patients across the primary and extension studies. PATIENTS AND METHODS Patients were randomly assigned to receive rituximab in combination with either IDELA 150 mg twice daily (IDELA/R; n = 110) or placebo (placebo/R; n = 110). Key end points were progression-free survival (PFS), overall response rate (ORR), overall survival (OS), and safety. RESULTS The long-term efficacy and safety of treatment with IDELA was assessed in 110 patients who received at least one dose of IDELA in the primary study, 75 of whom enrolled in the extension study. The IDELA/R-to-IDELA group had a median PFS of 20.3 months (95% CI, 17.3 to 26.3 months) after a median follow-up time of 18 months (range, 0.3 to 67.6 months). The ORR was 85.5% (94 of 110 patients; n = 1 complete response). The median OS was 40.6 months (95% CI, 28.5 to 57.3 months) and 34.6 months (95% CI, 16.0 months to not reached) for patients randomly assigned to the IDELA/R and placebo/R groups, respectively. Prolonged exposure to IDELA increased the incidence of all-grade, grade 2, and grade 3 or greater diarrhea (46.4%, 17.3%, and 16.4%, respectively), all-grade and grade 3 or greater colitis (10.9% and 8.2%, respectively) and all-grade and grade 3 or greater pneumonitis (10.0% and 6.4%, respectively) but did not increase the incidence of elevated hepatic aminotransferases. CONCLUSION IDELA improved PFS and OS compared with rituximab alone in patients with relapsed CLL. Long-term IDELA was effective and had an expected safety profile. No new IDELA-related adverse events were identified with longer exposure
Energy harvesting technologies for structural health monitoring of airplane components - a review
With the aim of increasing the efficiency of maintenance and fuel usage in airplanes, structural health monitoring (SHM) of critical composite structures is increasingly expected and required. The optimized usage of this concept is subject of intensive work in the framework of the EU COST Action CA18203 "Optimising Design for Inspection" (ODIN). In this context, a thorough review of a broad range of energy harvesting (EH) technologies to be potentially used as power sources for the acoustic emission and guided wave propagation sensors of the considered SHM systems, as well as for the respective data elaboration and wireless communication modules, is provided in this work. EH devices based on the usage of kinetic energy, thermal gradients, solar radiation, airflow, and other viable energy sources, proposed so far in the literature, are thus described with a critical review of the respective specific power levels, of their potential placement on airplanes, as well as the consequently necessary power management architectures. The guidelines provided for the selection of the most appropriate EH and power management technologies create the preconditions to develop a new class of autonomous sensor nodes for the in-process, non-destructive SHM of airplane components.The work of S. Zelenika, P. GljuĆĄcic, E. Kamenar and Ćœ. Vrcan is partly enabled by using
the equipment funded via the EU European Regional Development Fund (ERDF) project no. RC.2.2.06-0001:
âResearch Infrastructure for Campus-based Laboratories at the University of Rijeka (RISK)â and partly supported
by the University of Rijeka, Croatia, project uniri-tehnic-18-32 âAdvanced mechatronics devices for smart
technological solutionsâ. Z. Hadas, P. Tofel and O. Ć evecek acknowledge the support provided via the Czech
Science Foundation project GA19-17457S âManufacturing and analysis of flexible piezoelectric layers for smart
engineeringâ. J. Hlinka, F. Ksica and O. Rubes gratefully acknowledge the financial support provided by the
ESIF, EU Operational Programme Research, Development and Education within the research project Center of
Advanced Aerospace Technology (Reg. No.: CZ.02.1.01/0.0/0.0/16_019/0000826) at the Faculty of Mechanical
Engineering, Brno University of Technology. V. Pakrashi would like to acknowledge UCD Energy Institute, Marine
and Renewable Energy Ireland (MaREI) centre Ireland, Strengthening Infrastructure Risk Assessment in the
Atlantic Area (SIRMA) Grant No. EAPA\826/2018, EU INTERREG Atlantic Area and Aquaculture Operations with
Reliable Flexible Shielding Technologies for Prevention of Infestation in Offshore and Coastal Areas (FLEXAQUA),
MarTera Era-Net cofund PBA/BIO/18/02 projects. The work of J.P.B. Silva is partially supported by the Portuguese
Foundation for Science and Technology (FCT) in the framework of the Strategic Funding UIDB/FIS/04650/2020.
M. Mrlik gratefully acknowledges the support of the Ministry of Education, Youth and Sports of the Czech
Republic-DKRVO (RP/CPS/2020/003
The Vehicle, Fall 1983
Vol. 25, No. 1
Table of Contents
Amish BoyDevon Flesorpage 3
SyllogismJ. Maura Davispage 3
Ten SecondsD.L. Lewispage 4
The Cedar ChestBridget M. Howepage 4
A Christmas With CarolSteve Longpage 5
TeethMichelle Mitchellpage 7
An I-Love-You PoemD.L. Lewispage 8
The Dragon SlayerSusan Gradypage 8
A DefinitionAmy J. Eadespage 9
FingernailsSuzanne Hornpage 10
The Liar\u27s TableBrook Wilsonpage 10
Fifi\u27s Last PartySteve Longpage 12
Absence/PresenceSuzanne Hornpage 13
From the Rantings of a Mad Astronomy StudentAmy J. Eadespage 13
In the Name of the Father, the Son, and MachiavelliF. Link Rapierpage 15
Errant LoverBecky Lawsonpage 16
DaddyKevin Lylespage 16
GhostsGary Ervinpage 17
TangoF. Link Rapierpage 17
Grandma\u27s SlippersBecky Lawsonpage 18
EdgesAmy J. Eadespage 19
Having ChildrenDevon Flesorpage 20
Young Black GirlKevin Lylespage 21
CatSuzanne Hornpage 22
Breakfast for OneMichelle Mitchellpage 22
A Modest ProposalBrooke Sanfordpage 23
Post MortemF. Link Rapierpage 26
Who Said I Forgot?Lynne Krausepage 27
The Corner Booth at StuckeysMaggie Kennedypage 28
The First DayDavis Brydenpage 29
DownLynne Krausepage 30
Fairie RingDevon Flesorpage 31
The LaundrymatKathy Fordpage 32
Sunday in OctoberBridget M. Howepage 32
The Kitchen WindowMaggie Kennedypage 33
UntitledChristina Maire Vitekpage 34
8th Grade Field Trip to SpringfieldMichelle Mitchellpage 34
Children of the FortiesF. Link Rapierpage 35
one winter and i was eightGary Ervinpage 35
Don\u27t we all know?Thomas B. Waltrippage 36
The TravelerMaggie Kennedypage 36
The VisitKathy Fordpage 40
CubismMaggie Kennedypage 40https://thekeep.eiu.edu/vehicle/1042/thumbnail.jp
The Vehicle, Fall 1983
Vol. 25, No. 1
Table of Contents
Amish BoyDevon Flesorpage 3
SyllogismJ. Maura Davispage 3
Ten SecondsD.L. Lewispage 4
The Cedar ChestBridget M. Howepage 4
A Christmas With CarolSteve Longpage 5
TeethMichelle Mitchellpage 7
An I-Love-You PoemD.L. Lewispage 8
The Dragon SlayerSusan Gradypage 8
A DefinitionAmy J. Eadespage 9
FingernailsSuzanne Hornpage 10
The Liar\u27s TableBrook Wilsonpage 10
Fifi\u27s Last PartySteve Longpage 12
Absence/PresenceSuzanne Hornpage 13
From the Rantings of a Mad Astronomy StudentAmy J. Eadespage 13
In the Name of the Father, the Son, and MachiavelliF. Link Rapierpage 15
Errant LoverBecky Lawsonpage 16
DaddyKevin Lylespage 16
GhostsGary Ervinpage 17
TangoF. Link Rapierpage 17
Grandma\u27s SlippersBecky Lawsonpage 18
EdgesAmy J. Eadespage 19
Having ChildrenDevon Flesorpage 20
Young Black GirlKevin Lylespage 21
CatSuzanne Hornpage 22
Breakfast for OneMichelle Mitchellpage 22
A Modest ProposalBrooke Sanfordpage 23
Post MortemF. Link Rapierpage 26
Who Said I Forgot?Lynne Krausepage 27
The Corner Booth at StuckeysMaggie Kennedypage 28
The First DayDavis Brydenpage 29
DownLynne Krausepage 30
Fairie RingDevon Flesorpage 31
The LaundrymatKathy Fordpage 32
Sunday in OctoberBridget M. Howepage 32
The Kitchen WindowMaggie Kennedypage 33
UntitledChristina Maire Vitekpage 34
8th Grade Field Trip to SpringfieldMichelle Mitchellpage 34
Children of the FortiesF. Link Rapierpage 35
one winter and i was eightGary Ervinpage 35
Don\u27t we all know?Thomas B. Waltrippage 36
The TravelerMaggie Kennedypage 36
The VisitKathy Fordpage 40
CubismMaggie Kennedypage 40https://thekeep.eiu.edu/vehicle/1042/thumbnail.jp
Development and Validation of Risk Prediction Models for Cardiovascular Events in Black Adults: The Jackson Heart Study Cohort
Cardiovascular risk assessment is a fundamental component of prevention of cardiovascular disease (CVD). However, commonly used prediction models have been formulated in primarily or exclusively white populations. Whether risk assessment in black adults is dissimilar to that in white adults is uncertain
- âŠ