Interpretations and Implementations of Various Accounting Standards

This thesis examines how to interpret and implement a variety of accounting standards. By using a variety of accounting cases, I have researched the issue at hand to determine the proper accounting standard that provides guidance on the way the issue must be treated. In some of these cases, such as the tax case, the guidance regarding the treatment of the tax percentages is very loose. In instances such as these, there may be several answers to the problem at hand. However, in many other cases, the guidance that accompanies the standards relating to the case are very straight-forward and results in the case having one and only one answer. These case results are meant to help others understand how the guidance that accompanies accounting standards can result in various applications of standards

Craft Beer Production

As the market demand for craft brewed beer continues to grow, small brewers are continuing to crop up to meet the demand. With the increasing number of small breweries also comes an increasing number of brewery closings—more than 80 since 2010. While the brewing process fundamentals can be mastered with little technical knowledge, the key to a prosperous brewery is optimizing the use of all resources in the process, especially considering rising energy costs. New brewing operations often have the choice between building their own facility from scratch, or contracting their brewing operations to an established facility. This project recommends a design for a craft brewery (BASH Brewing Co.) producing 13 varieties of beer with a 100,000 bbl/year total production capacity. The recommended design minimizes the use of external utilities by maximizing the heat integration of process streams. Rigorous economic analysis to determine the profitability of the process design was performed. The startup and operations costs for building an independent facility following this design were calculated, and from this a reasonable rate for contract brewing was determined. It was found that the construction of an independent facility would require a total permanent investment of $68MM and have a net present value (NPV) of$26MM with an internal rate of return (IRR) of 20.96% in the present year. To achieve the same returns, it was determined that contract brewing would only be a more economically viable option if the contracted production price is less than $8.72/gallon of beer

Interpretations and Implementations of Various Accounting Standards

This thesis examines how to interpret and implement a variety of accounting standards. By using a variety of accounting cases, I have researched the issue at hand to determine the proper accounting standard that provides guidance on the way the issue must be treated. In some of these cases, such as the tax case, the guidance regarding the treatment of the tax percentages is very loose. In instances such as these, there may be several answers to the problem at hand. However, in many other cases, the guidance that accompanies the standards relating to the case are very straight-forward and results in the case having one and only one answer. These case results are meant to help others understand how the guidance that accompanies accounting standards can result in various applications of standards

Culture and carelessness: Constituting disability in South India

This is the author's accepted manuscript. The final published article is available from the link below.Professional and lay explanations of disability, collected via interviews and participant-observation during fieldwork in Hyderabad, South India, identify “carelessness” and “superstition” as major impediments to good health among the general population, and education as the key solution. In that such findings suggest a valorization of personal responsibility for self-care, the Foucauldian concept of biopower appeared a salient framework for analysis. Although illuminating, however, biopower was ultimately inadequate for explaining what emerged, on closer analysis, as significant discrepancies between assumptions about how disabled people engaged with healthcare services and their actual beliefs and practices; and between the moral interpretations different stakeholders made of “carelessness” in describing perceived causes of disability. My data also suggested that education was not in itself a key determinant in people's healthcare decisions. This article explores these differences between official and demotic discourses concerning the causes of disability and attempts to account for them ethnographically.The British Academ

Symmetric dimethylarginine (SDMA) is a stronger predictor of mortality risk than asymmetric dimethylarginine (ADMA) amongst older people with kidney disease

Background Circulating asymmetric (ADMA) and symmetric dimethylarginine (SDMA) are increased in patients with kidney disease. SDMA is considered a good marker of glomerular filtration rate (GFR) whilst ADMA is a marker of cardiovascular risk. However, a link between SDMA and all-cause mortality has been reported. In the present study we evaluated both dimethylarginines as risk and GFR markers in a cohort of elderly white individuals, both with and without CKD. Methods GFR was measured in 394 individuals aged >74 years using an iohexol clearance method. Plasma ADMA, SDMA and iohexol were measured simultaneously using isotope dilution tandem mass spectrometry. Results Plasma ADMA concentrations were increased (P60 mL/min/1.73 m², but did not differ (P>0.05) between those with GFR 30-59 mL/min/1.73 m² and <30 mL/min/1.73 m². Plasma SDMA increased consistently across declining GFR categories (P<0.0001). GFR had an independent effect on plasma ADMA concentration whilst GFR, gender, body mass index and haemoglobin had independent effects on plasma SDMA concentration. Participants were followed for a median of 33 months. There were 65 deaths. High plasma ADMA (P=0.0412) and SDMA (P<0.0001) concentrations were independently associated with reduced survival. Conclusions Amongst elderly white individuals with a range of kidney function, SDMA was a better marker of GFR and a stronger predictor of outcome than ADMA. Future studies should further evaluate the role of SDMA as a marker of outcome and assess its potential value as a marker of GFR

Smc5/6 coordinates formation and resolution of joint molecules with chromosome morphology to ensure meiotic divisions

During meiosis, Structural Maintenance of Chromosome (SMC) complexes underpin two fundamental features of meiosis: homologous recombination and chromosome segregation. While meiotic functions of the cohesin and condensin complexes have been delineated, the role of the third SMC complex, Smc5/6, remains enigmatic. Here we identify specific, essential meiotic functions for the Smc5/6 complex in homologous recombination and the regulation of cohesin. We show that Smc5/6 is enriched at centromeres and cohesin-association sites where it regulates sister-chromatid cohesion and the timely removal of cohesin from chromosomal arms, respectively. Smc5/6 also localizes to recombination hotspots, where it promotes normal formation and resolution of a subset of joint-molecule intermediates. In this regard, Smc5/6 functions independently of the major crossover pathway defined by the MutLγ complex. Furthermore, we show that Smc5/6 is required for stable chromosomal localization of the XPF-family endonuclease, Mus81-Mms4Eme1. Our data suggest that the Smc5/6 complex is required for specific recombination and chromosomal processes throughout meiosis and that in its absence, attempts at cell division with unresolved joint molecules and residual cohesin lead to severe recombination-induced meiotic catastroph

Heterogeneity in the physiological states and pharmacological responses of differentiating 3T3-L1 preadipocytes

A systems biology–based analysis shows that differentiating adipocytes look very different at the single-cell level and form distinct cellular subpopulations

Modelling the Health Impact of an English Sugary Drinks Duty at National and Local Levels

Increasing evidence associates excess refined sugar intakes with obesity, Type 2 diabetes and heart disease. Worryingly, the estimated volume of sugary drinks purchased in the UK has more than doubled between 1975 and 2007, from 510ml to 1140ml per person per week. We aimed to estimate the potential impact of a duty on sugar sweetened beverages (SSBs) at a local level in England, hypothesising that a duty could reduce obesity and related diseases. Methods and Findings We modelled the potential impact of a 20% sugary drinks duty on local authorities in England between 2010 and 2030. We synthesised data obtained from the British National Diet and Nutrition Survey (NDNS), drinks manufacturers, Office for National Statistics, and from previous studies. This produced a modelled population of 41 million adults in 326 lower tier local authorities in England. This analysis suggests that a 20% SSB duty could result in approximately 2,400 fewer diabetes cases, 1,700 fewer stroke and coronary heart disease cases, 400 fewer cancer cases, and gain some 41,000 Quality Adjusted Life Years (QALYs) per year across England. The duty might have the biggest impact in urban areas with young populations. Conclusions This study adds to the growing body of evidence suggesting health benefits for a duty on sugary drinks. It might also usefully provide results at an area level to inform local price interventions in England

Iconic dishes, culture and identity: the Christmas pudding and its hundred years’ journey in the USA, Australia, New Zealand and India

Asserting that recipes are textual evidences reflecting the society that produced them, this article explores the evolution of the recipes of the iconic Christmas pudding in the United States, Australia, New Zealand and India between the mid-nineteenth and the mid-twentieth centuries. Combining a micro-analysis of the recipes and the cookbook that provided them with contemporary testimonies, the article observes the dynamics revealed by the preparation and consumption of the pudding in these different societies. The findings demonstrate the relevance of national iconic dishes to the study of notions of home, migration and colonization, as well as the development of a new society and identity. They reveal how the preservation, transformation and even rejection of a traditional dish can be representative of the complex and sometimes conflicting relationships between colonists, migrants or new citizens and the places they live in