Fixed Asset Accounting Software Evaluation: A Structured Methodology For The Mid-Market Firm

Packaged software evaluation represents a major decision for business.  It involves a number of quantitative as well as qualitative attributes in choosing among system alternatives.  This paper illustrates an evaluation methodology for accounting software selection, specifically a fixed asset system.  The methodology incorporates three stages:  1) software screening; 2) detail package evaluation; and, 3) confirmation and design (also known as a test drive).  Initially, developing a short list through screening of accounting software determines whether an appropriate package exists and narrows the field of available fixed asset products for detailed consideration.  The second stage determines which of the remaining fixed asset systems (the finalists) best meets the needs of the organization, from both functional and technical perspectives. The final stage, or phase, compares user requirements with the features of the selected fixed asset software by determining how these requirements will be satisfied by specific applications built using the fixed asset software.  The methodology also controls for the possibility that no fixed asset software product is suitable and that such a system must be constructed on a custom basis. No other reported evaluation and selection approach offers this device.  A case example demonstrating the applicability of the suggested methodology is given for a mid-sized hospital organization representing the largest market segment for accounting software

Size-selective fishing of Palaemon serratus (Decapoda, Palaemonidae) in Wales, UK::implications of sexual dimorphism and reproductive biology for fisheries management and conservation

The common prawn (Palaemon serratus) supports a small-scale but economically important seasonal static-gear fishery in Cardigan Bay, Wales (UK). Due to a lack of statutory obligation and scientific evidence, the fishery has operated to date without any harvest-control rules that afford protection from overfishing. In response to fluctuations in landings and in pursuit of increased economic returns for their catch, some members of the fishing industry have adopted a size-selective harvesting regime, which we evaluate here using baseline data. Monthly samples were obtained from fishers operating out of five ports between October 2013 and May 2015 (N = 4233). All prawn were sexed, weighed and measured, whilst the fecundity of females was estimated for 273 (44%) individuals. Peak spawning occurred during the spring and females were estimated to undergo a ‘puberty moult’ at a carapace length (CL) of 7.7 mm, whilst functional maturity was estimated at a CL of 9.9 mm. The sampled population exhibited sexual dimorphism, with females attaining a greater size than males. The current harvesting regime results in a sex bias in landings as even large mature males remained under the recruitment size to the fishery, unlike the large mature females. The temporal trend in sex-ratio indicates a continual decrease in the catchability of female prawn through the fishing season; however, whether this is caused by depletion via fishing mortality or migratory behaviour is yet to be resolved. Here, we provide a comprehensive baseline evaluation of population biology and discuss the implications of our findings for fisheries management.No Full Tex

Electromagnetic Form Factors of the Nucleon in a Relativistic Quark Pair Creation Model

We study the effects of the | qqq q\bar{q} > component of the hadronic wave function on the description of the electromagnetic structure of the nucleon. Starting with a qqq baryonic wave function which describes the baryonic and mesonic low energy spectrum, the extra q\bar{q} pair is generated through a relativistic version of the 3P_0 model. It is shown that this model leads to a renormalization of the quark mass that allows one to construct a conserved electromagnetic current. We conclude that these dynamical relativistic corrections play an important role in reproducing the Q2 dependence of the electromagnetic form factors at low Q^2.Comment: 15 pages, 3 figures. Minor change

Glueball Interpretation of ξ\xi(2230)

On the basis of the results of $\xi(2230)\rightarrow\pi^{+}\pi^{-}, p\bar{p}$ and $K\bar{K}$, measured by the BES Collaboration in radiative J/$\psi$ decays, combined with the upper limit of Br($\xi\rightarrow p\bar{p}$)Br($\xi\rightarrow K\bar{K}$), measured by PS185 experiment, we argue that the distinctive properties of $\xi$(2230), the flavor-symmetric decays and the narrow partial decay widths to $\pi\pi$ and $K\bar{K}$ as well as its copious production in radiative J/$\psi$ decay, would strongly favor the glueball interpretation of $\xi$(2230).Comment: Latex file, no figure

A novel HLA-B18 restricted CD8+ T cell epitope is efficiently cross-presented by dendritic cells from soluble tumor antigen

NY-ESO-1 has been a major target of many immunotherapy trials because it is expressed by various cancers and is highly immunogenic. In this study, we have identified a novel HLA-B*1801-restricted CD8<sup>+</sup>T cell epitope, NY-ESO-1<sub>88–96</sub> (LEFYLAMPF) and compared its direct- and cross-presentation to that of the reported NY-ESO-1<sub>157–165</sub> epitope restricted to HLA-A*0201. Although both epitopes were readily cross-presented by DCs exposed to various forms of full-length NY-ESO-1 antigen, remarkably NY-ESO-1<sub>88–96</sub> is much more efficiently cross-presented from the soluble form, than NY-ESO-1<sub>157–165</sub>. On the other hand, NY-ESO-1<sub>157–165</sub> is efficiently presented by NY-ESO-1-expressing tumor cells and its presentation was not enhanced by IFN-γ treatment, which induced immunoproteasome as demonstrated by Western blots and functionally a decreased presentation of Melan A<sub>26–35</sub>; whereas NY-ESO-1<sub>88–96</sub> was very inefficiently presented by the same tumor cell lines, except for one that expressed high level of immunoproteasome. It was only presented when the tumor cells were first IFN-γ treated, followed by infection with recombinant vaccinia virus encoding NY-ESO-1, which dramatically increased NY-ESO-1 expression. These data indicate that the presentation of NY-ESO-1<sub>88–96</sub> is immunoproteasome dependent. Furthermore, a survey was conducted on multiple samples collected from HLA-B18+ melanoma patients. Surprisingly, all the detectable responses to NY-ESO-1<sub>88–96</sub> from patients, including those who received NY-ESO-1 ISCOMATRIX™ vaccine were induced spontaneously. Taken together, these results imply that some epitopes can be inefficiently presented by tumor cells although the corresponding CD8<sup>+</sup>T cell responses are efficiently primed in vivo by DCs cross-presenting these epitopes. The potential implications for cancer vaccine strategies are further discussed

Effects of steady state free precession parameters on cardiac mass, function, and volumes

G0400444/Medical Research Council/United Kingdom Wellcome Trust/United Kingdo

Individual effect of recrystallisation nucleation sites on texture weakening in a magnesium alloy: Part 1- double twins

Recrystallised grain nucleation, grain growth and corresponding texture evolution in a cold-rolled rare earth containing WE43 Mg alloy during annealing at 490 �C was fully tracked using a quasi-in-situ electron backscatter diffraction method. The results show nucleation sites, such as double twins, can weaken the deformed texture and for the first time provide direct evidence that recrystallised grains originating from double twins can form the rare earth texture during annealing. Precipitation and recrystallisation occurred concurrently during most of the annealing period, with precipitates forming preferentially along prior grain and twin boundaries. These precipitates effectively retard the recrystallisation due to particle pinning leading to an excessively long time for the completion of recrystallisation. A large portion of recrystallised grains were observed to have 〈0001〉 poles tilted 20e45� away from the normal direction. The RE texture emerges during the nucleation of recrystallised grains and is maintained during subsequent uniform grain growth, which results in a stable RE texture being developed as recrystallisation progresses. The uniform grain growth could be attributed to solute drag suppressing the grain boundary mobility of those grains that had recrystallised with a basal texture and precipitate pinning restricting potential orientated grain growth

Reconceptualising well-being: social work, economics and choice

In this paper we examine the intersection of well-being, agency and the current political and economic structures which impact on social work with adults and in doing so contribute to ‘interpreting and mapping out the force fields of meaning production’ (Fornäs, Fredriksson & Johannisson 2011: 7). In it we draw upon Sointu’s (2005) work which identified the shift from conceptualising well-being in terms of ‘the body politic’ to conceptualising it in terms of ‘the body personal’ and identified parallels with understanding well-being in English social work. There has been a shift in the nature of social work in the United Kingdom in how the question of agency has been addressed. For many years this was through the traditional notion of autonomy and self-determination (Biestek 1961) and later collective approaches to welfare and services (Bailey & Brake 1975). The development of paradigms of mainly personal empowerment in the 1980s and 1990s (Braye & Preston-Shoot 1995) saw social work become less associated with collective engagement in welfare and more concerned with the enhancement of individual well-being (Jordan 2007). Whilst the rhetoric of well-being, in contemporary English social work, continues to include autonomy and self-determination, this is focused primarily upon the narrower concepts of independence and choice (Simpson 2012). The UK Department of Health’s A Vision for Adult Social Care: Capable Communities and Active Citizens (DoH 2010) is the template for national social care policy to which all Local Authorities in England had to respond with an implementation plan. This paper draws on a documentary analysis of two such plans drafted in 2012 in the wake of an ‘austerity budget’ and consequent public expenditure reductions. The analysis considers the effect of economic imperatives on the conceptualisation of individual choices and needs in the context of Local Authorities’ responsibilities to people collectively. A concept of ‘reasonableness’ emerges, which is used to legitimize a re-balancing of the ‘body personal’ and the ‘body politic’ in the concept of well-being with the re-emergence of an economic, public construction. Our discussion considers why this is happening and whether or not a new synthesised position between the personal and political is being developed, as economists and policy makers appropriate well-being for their ends

Nucleation of Al3Zr and Al3Sc in aluminum alloys: from kinetic Monte Carlo simulations to classical theory

Zr and Sc precipitate in aluminum alloys to form the compounds Al3Zr and Al3Sc which for low supersaturations of the solid solution have the L12 structure. The aim of the present study is to model at an atomic scale this kinetics of precipitation and to build a mesoscopic model based on classical nucleation theory so as to extend the field of supersaturations and annealing times that can be simulated. We use some ab-initio calculations and experimental data to fit an Ising model describing thermodynamics of the Al-Zr and Al-Sc systems. Kinetic behavior is described by means of an atom-vacancy exchange mechanism. This allows us to simulate with a kinetic Monte Carlo algorithm kinetics of precipitation of Al3Zr and Al3Sc. These kinetics are then used to test the classical nucleation theory. In this purpose, we deduce from our atomic model an isotropic interface free energy which is consistent with the one deduced from experimental kinetics and a nucleation free energy. We test di erent mean-field approximations (Bragg-Williams approximation as well as Cluster Variation Method) for these parameters. The classical nucleation theory is coherent with the kinetic Monte Carlo simulations only when CVM is used: it manages to reproduce the cluster size distribution in the metastable solid solution and its evolution as well as the steady-state nucleation rate. We also find that the capillary approximation used in the classical nucleation theory works surprisingly well when compared to a direct calculation of the free energy of formation for small L12 clusters.Comment: submitted to Physical Review B (2004

Pharmacological Properties and Physiological Function of a P2X-Like Current in Single Proximal Tubule Cells Isolated from Frog Kidney

Although previous studies have provided evidence for the expression of P2X receptors in renal proximal tubule, only one cell line study has provided functional evidence. The current study investigated the pharmacological properties and physiological role of native P2X-like currents in single frog proximal tubule cells using the whole-cell patch-clamp technique. Extracellular ATP activated a cation conductance (P2Xf) that was also Ca2+-permeable. The agonist sequence for activation was ATP = αβ-MeATP > BzATP = 2-MeSATP, and P2Xf was inhibited by suramin, PPADS and TNP-ATP. Activation of P2Xf attenuated the rundown of a quinidine-sensitive K+ conductance, suggesting that P2Xf plays a role in K+ channel regulation. In addition, ATP/ADP apyrase and inhibitors of P2Xf inhibited regulatory volume decrease (RVD). These data are consistent with the presence of a P2X receptor that plays a role in the regulation of cell volume and K+ channels in frog renal proximal tubule cells