The perseverance of Pacioli's goods inventory accounting system

This paper details sources of the 'undoubtedly strange' (Yamey, 1994a, p.119) system of goods inventory records described in Pacioli’s 1494 bookkeeping treatise and traces the longevity and widespread use of this early perpetual inventory recording (EPIR) system in English language texts. By doing so and contrasting this system with the bookkeeping treatment of modern texts, it is shown that the EPIR system persisted as the dominant form of goods inventory accounting for between 400 and 500 years and that the reasons for its demise are worthy of further consideration and research

Activating Transcription Factor 3 Promotes Loss of the Acinar Cell Phenotype in Response to Cerulein-Induced Pancreatitis in Mice

Pancreatitis is a debilitating disease of the exocrine pancreas that, under chronic conditions, is a major susceptibility factor for pancreatic ductal adenocarcinoma (PDAC). Although down-regulation of genes that promote the mature acinar cell fate is required to reduce injury associated with pancreatitis, the factors that promote this repression are unknown. Activating transcription factor 3 (ATF3) is a key mediator of the unfolded protein response, a pathway rapidly activated during pancreatic insult. Using chromatin immunoprecipitation followed by next-generation sequencing, we show that ATF3 is bound to the transcriptional regulatory regions of \u3e30% of differentially expressed genes during the initiation of pancreatitis. Of importance, ATF3-dependent regulation of these genes was observed only upon induction of pancreatitis, with pathways involved in inflammation, acinar cell differentiation, and cell junctions being specifically targeted. Characterizing expression of transcription factors that affect acinar cell differentiation suggested that acinar cells lacking ATF3 maintain a mature cell phenotype during pancreatitis, a finding supported by maintenance of junctional proteins and polarity markers. As a result

Transcriptome profiling to identify genes involved in peroxisome assembly and function

Yeast cells were induced to proliferate peroxisomes, and microarray transcriptional profiling was used to identify PEX genes encoding peroxins involved in peroxisome assembly and genes involved in peroxisome function. Clustering algorithms identified 224 genes with expression profiles similar to those of genes encoding peroxisomal proteins and genes involved in peroxisome biogenesis. Several previously uncharacterized genes were identified, two of which, YPL112c and YOR084w, encode proteins of the peroxisomal membrane and matrix, respectively. Ypl112p, renamed Pex25p, is a novel peroxin required for the regulation of peroxisome size and maintenance. These studies demonstrate the utility of comparative gene profiling as an alternative to functional assays to identify genes with roles in peroxisome biogenesis

kk-Critical Graphs in P5P_5-Free Graphs

Given two graphs $H_1$ and $H_2$, a graph $G$ is $(H_1,H_2)$-free if it contains no induced subgraph isomorphic to $H_1$ or $H_2$. Let $P_t$ be the path on $t$ vertices. A graph $G$ is $k$-vertex-critical if $G$ has chromatic number $k$ but every proper induced subgraph of $G$ has chromatic number less than $k$. The study of $k$-vertex-critical graphs for graph classes is an important topic in algorithmic graph theory because if the number of such graphs that are in a given hereditary graph class is finite, then there is a polynomial-time algorithm to decide if a graph in the class is $(k-1)$-colorable. In this paper, we initiate a systematic study of the finiteness of $k$-vertex-critical graphs in subclasses of $P_5$-free graphs. Our main result is a complete classification of the finiteness of $k$-vertex-critical graphs in the class of $(P_5,H)$-free graphs for all graphs $H$ on 4 vertices. To obtain the complete dichotomy, we prove the finiteness for four new graphs $H$ using various techniques -- such as Ramsey-type arguments and the dual of Dilworth's Theorem -- that may be of independent interest.Comment: 18 page

Set optimization - a rather short introduction

Recent developments in set optimization are surveyed and extended including various set relations as well as fundamental constructions of a convex analysis for set- and vector-valued functions, and duality for set optimization problems. Extensive sections with bibliographical comments summarize the state of the art. Applications to vector optimization and financial risk measures are discussed along with algorithmic approaches to set optimization problems