Governmental accounting research: An analysis of state performance

Every state throughout the United States of America incurs significant expenses each year. Unlike a for-profit business, states cannot attempt to cover these expenses by selling a product to generate revenues. Instead, revenues are acquired through four main sources: charges for services, operating grants and contributions, capital grants and contributions, and taxes. Even though every state relies heavily on the generation of revenues from taxes, certain states choose not to put in place one of the two most significant tax revenue sources: the personal income tax and the sales tax; one state—Alaska—has chosen to circumvent both. Understanding how large an impact the abovementioned tax sources had on a state’s overall ability to generate revenues, and thus cover their expenses, it would be reasonable to assume the states that have chosen not to implement either the personal income tax or sales tax, or both, would be in a worse financial situation than the states that put both into practice. Through an analysis of the change in net assets as a percentage of total revenues, and the fund profit margin, for a total of twenty states— those that do not implement an income tax, a sales tax, or both, and those possessing the highest income tax rates and sales tax rates—it can be concluded that the aforementioned assumption is false. Not having a personal income tax or a sales tax has little effect on the results of a state’s change in net assets as a percentage of total revenues and fund profit margin. The results of the analysis produced too great an assortment of positive and negative state financial positions to result in any real correlation. States with both an income tax and sales tax were just as likely to be in a negative financial situation as those states that did not possess an income tax or sales tax, and vice versa. It really boils down to how efficiently and effectively a governmental entity spends, having an approximate idea of how much revenue they will generate with or without an income tax or sales tax. Total expenditures on a per capita level may suffer a bit in states that do not have an income tax or sales tax, but there is no evidence to suggest that not having one or both of these taxes has an effect on a state’s “profit margin” figures. The tables that follow provide evidence supporting the conclusion of the conducted analysis

Dusty Universe viewed by AKARI far infrared detector

We present the results of the analysis of multiwavelength Spectral Energy Distributions (SEDs) of far-infrared galaxies detected in the AKARI Deep Field-South (ADF--S) Survey. The analysis uses a carefully selected sample of 186 sources detected at the 90 $\mu$m AKARI band, identified as galaxies with cross-identification in public catalogues. For sources without known spectroscopic redshifts, we estimate photometric redshifts after a test of two independent methods: one based on using mainly the optical -- mid infrared range, and one based on the whole range of ultraviolet -- far infrared data. We observe a vast improvement in the estimation of photometric redshifts when far infrared data are included, compared with an approach based mainly on the optical -- mid infrared range. We discuss the physical properties of our far-infrared-selected sample. We conclude that this sample consists mostly of rich in dust and young stars nearby galaxies, and, furthermore, that almost 25% of these sources are (Ultra)Luminous Infrared Galaxies. Average SEDs normalized at 90 $\mu$m for normal galaxies (138 sources), LIRGs (30 sources), and ULIRGs (18 galaxies) a the significant shift in the peak wavelength of the dust emission, and an increasing ratio between their bolometric and dust luminosities which varies from 0.39 to 0.73.Comment: 8 pages, 7 figures, published in Earth, Planets and Spac

Studies on the role of Gata3 during development

Almost all cells in the living organism have identical genetic information, but each cell type expresses a limited number of genes. This phenomenon is regulated by specific proteins: transcription factors. These factors have the ability to recognize target sequences located at specific regulatory fragments located in or surrounding the gene (promoter, enhancer or LCR) and activate or repress gene transcription. Like many genes, the expression of transcription factors can also be restricted to particular cell types. This thesis is focused on the transcription factor GATA3, which is expressed in tissue specific manner during development. This chapter will introduce this factor and describes its sites of expression with the main focus on skin

Expansion Thoracoplasty Affects Lung Growth and Morphology in a Rabbit Model: A Pilot Study

Background: Thoracic insufficiency syndrome represents a novel form of postnatal restrictive respiratory disease occurring in children with early-onset scoliosis and chest wall anomalies. Expansion thoracoplasty improves lung volumes in children with thoracic insufficiency syndrome; however, how it affects lung development is unknown. Questions/purposes: Using a rabbit model of thoracic insufficiency syndrome, we evaluated the effect of expansion thoracoplasty on the response of biologic mechanisms in the alveolar microstructure. Methods: Using archived material from a previous experiment, 10 4-week-old New Zealand rabbits were divided into three groups: normal (n = 3), disease (n = 3), and treated (n = 4). Left ribs four to eight were tethered in seven rabbits at age 5 weeks to induce hypoplasia of the left hemithorax (disease). At age 10 weeks, four of these rabbits were treated by expansion thoracoplasty (treated). At age 24 weeks, lungs were excised and processed. Alveolar density and parenchymal airspace were measured on histologic sections. Immunohistochemistry was performed for vascular endothelial growth factor receptor 2 (angiogenesis), KI-67 (cell proliferation), and RAM-11 (macrophages). Results: Alveolar walls were poorly perfused and airspace fraction was larger (emphysematous) in disease rabbits than normal or treated rabbits. Immunohistochemistry provided inconclusive evidence to support the concept that pulmonary hypoplasia is induced by thoracic insufficiency syndrome and controlled by expansion thoracoplasty. Conclusions: Treatment of thoracic insufficiency syndrome by expansion thoracoplasty may prevent emphysematous changes in the alveolar microstructure, thereby enhancing gas exchange

The use of dithiothreitol for the quantitative analysis of elemental sulfur concentrations and isotopes in environmental samples

Determining the concentration and isotopic composition of elemental sulfur in modern and ancient environments is essential to improved interpretation of the mechanisms and pathways of sulfur utilization in biogeochemical cycles. Elemental sulfur can be extracted from sediment or water samples and quantified by converting to hydrogen sulfide. Alternatively, elemental sulfur concentrations can themselves be analyzed using HPLC and other methodologies; however, the preparation and analysis times can be long and these methods are not amenable to stable isotopic analysis. Current reduction methods involve the use of costly and specialized glassware in addition to toxins such as chromium chloride or cyanide to reduce the sulfur to hydrogen sulfide. The novel reduction method presented here uses dithiothreitol (DTT) as a less toxic reducing agent to obtain both elemental sulfur concentrations and isotopic composition from the same sample. The sample is dissolved in an aqueous or organic liquid medium and upon reaction with DTT, the elemental sulfur is volatilized as hydrogen sulfide and collected in a sulfide trap using an inexpensive gas extraction apparatus. The evolved sulfide concentrations can easily be measured for concentration, by absorbance spectrophotometery or voltammetry techniques, and then analyzed for sulfur isotopic composition. The procedure is quantitative at >93% recovery to dissolved elemental sulfur with no observed sulfur isotope fractionation during reduction and recovery. Controlled experiments also demonstrate that DTT is not reactive to sulfate, sulfite, pyrite, or organic sulfur

Transcriptome and phenotypic analysis reveals Gata3-dependent signalling pathways in murine hair follicles

Abstract The transcription factor Gata3 is crucially involved in epidermis and hair follicle differentiation. Yet, little is known about how Gata3 co-ordinates stem cell lineage determination in skin, what pathways are involved and how Gata3 differentially regulates distinct cell populations within the hair follicle. Here, we describe a conditional Gata3-/- mouse (K14-Gata3-/-) in which Gata3 is specifically deleted in epidermis and hair follicles. K14-Gata3-/- mice show aberrant postnatal growth and development, delayed hair growth and maintenance, abnormal hair follicle organization and irregular pigmentation. After the first hair cycle, the germinative layer surrounding the dermal papilla was not restored; instead, proliferation was pronounced in basal epidermal cells. Transcriptome analysis of laser-dissected K14-Gata3-/- hair follicles revealed mitosis, epithelial differentiation and the Notch, Wnt and BMP signaling pathways to be significantly overrepresented. Elucidation of these pathways at the RNA and protein levels and physiologic endpoints suggests that Gata3 integrates diverse signaling networks to regulate the balance between hair follicle and epidermal cell fates

Biophysical Measurements of Cells, Microtubules, and DNA with an Atomic Force Microscope

Atomic force microscopes (AFMs) are ubiquitous in research laboratories and have recently been priced for use in teaching laboratories. Here we review several AFM platforms (Dimension 3000 by Digital Instruments, EasyScan2 by Nanosurf, ezAFM by Nanomagnetics, and TKAFM by Thorlabs) and describe various biophysical experiments that could be done in the teaching laboratory using these instruments. In particular, we focus on experiments that image biological materials and quantify biophysical parameters: 1) imaging cells to determine membrane tension, 2) imaging microtubules to determine their persistence length, 3) imaging the random walk of DNA molecules to determine their contour length, and 4) imaging stretched DNA molecules to measure the tensional force.Comment: 29 page preprint, 7 figures, 1 tabl

Direct on-chip differentiation of intestinal tubules from induced pluripotent stem cells

Intestinal organoids have emerged as the new paradigm for modelling the healthy and diseased intestine with patient-relevant properties. In this study, we show directed differentiation of induced pluripotent stem cells towards intestinal-like phenotype within a microfluidic device. iPSCs are cultured against a gel in microfluidic chips of the OrganoPlate, in which they undergo stepwise differentiation. Cells form a tubular structure, lose their stem cell markers and start expressing mature intestinal markers, including markers for Paneth cells, enterocytes and neuroendocrine cells. Tubes develop barrier properties as confirmed by transepithelial electrical resistance (TEER). Lastly, we show that tubules respond to pro-inflammatory cytokine triggers. The whole procedure for differentiation lasts 14 days, making it an efficient process to make patient-specific organoid tubules. We anticipate the usage of the platform for disease modelling and drug candidate screening

Lorentz Invariance Violation induced time delays in GRBs in different cosmological models

Lorentz Invariance Violation (LIV) manifesting itself by energy dependent modification of standard relativistic dispersion relation has recently attracted a considerable attention. Ellis et al. previously investigated the energy dependent time offsets in different energy bands on a sample of gamma ray bursts and, assuming standard cosmological model, they found a weak indication for redshift dependence of time delays suggestive of LIV. Going beyond the $\Lambda$CDM cosmology we extend this analysis considering also four alternative models of dark energy (quintessence with constant and variable equation of state, Chaplygin gas and brane-world cosmology). It turns out that the effect noticed by Ellis et al. is also present in those models and is the strongest for quintessence with variable equation of state.Comment: 14 pages, 1 figur