4,847 research outputs found

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

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    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

    Distribution of trace elements in waters and sediments of the Seversky Donets transboundary watershed (Kharkiv region, Eastern Ukraine)

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    International audienceThis paper reports on the aquatic chemistry of trace elements in terms of spatial and temporal distribution, but also pollution sources in the transboundary watershed of the Seversky Donets River (Ukraine/Russia). Bed sediments and filtered water were collected from the Udy and Lopan Rivers at sites from the river source in the Belgorod region (Russia) to rural and urban areas in the Kharkiv region (Ukraine) in May and August 2009. Priority trace elements (As, Cd, Cr, Cu, Hg, Ni, Pb and Zn), an urban tracer (Ag) and additional metals (Co, Mo, V) and Th were measured in stream water and sediments. The low levels and variability of Th-normalized concentrations indicated the absence of geochemical anomalies in the upstream part of the rivers and suggested that these data represent a regional baseline for trace elements in bed sediments. In contrast, water and sediments within the city of Kharkiv were contaminated by Ag, Pb, Cd, Cu, Cr and Zn, which are mainly attributed to municipal wastewater inputs and urban run-off. Results of the environmental quality assessment showed that element concentrations in the sediments can be considered as potentially toxic to aquatic organisms in sites downstream of the wastewater discharges

    Mesenchymal Stromal Cells Engage Complement and Complement Receptor Bearing Innate Effector Cells to Modulate Immune Responses

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    Infusion of human third-party mesenchymal stromal cells (MSCs) appears to be a promising therapy for acute graft-versus-host disease (aGvHD). To date, little is known about how MSCs interact with the body's innate immune system after clinical infusion. This study shows, that exposure of MSCs to blood type ABO-matched human blood activates the complement system, which triggers complement-mediated lymphoid and myeloid effector cell activation in blood. We found deposition of complement component C3-derived fragments iC3b and C3dg on MSCs and fluid-phase generation of the chemotactic anaphylatoxins C3a and C5a. MSCs bound low amounts of immunoglobulins and lacked expression of complement regulatory proteins MCP (CD46) and DAF (CD55), but were protected from complement lysis via expression of protectin (CD59). Cell-surface-opsonization and anaphylatoxin-formation triggered complement receptor 3 (CD11b/CD18)-mediated effector cell activation in blood. The complement-activating properties of individual MSCs were furthermore correlated with their potency to inhibit PBMC-proliferation in vitro, and both effector cell activation and the immunosuppressive effect could be blocked either by using complement inhibitor Compstatin or by depletion of CD14/CD11b-high myeloid effector cells from mixed lymphocyte reactions. Our study demonstrates for the first time a major role of the complement system in governing the immunomodulatory activity of MSCs and elucidates how complement activation mediates the interaction with other immune cells

    Ly-alpha Emission-Line Galaxies at z = 3.1 in the Extended Chandra Deep Field South

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    We describe the results of an extremely deep, 0.28 deg^2 survey for z = 3.1 Ly-alpha emission-line galaxies in the Extended Chandra Deep Field South. By using a narrow-band 5000 Anstrom filter and complementary broadband photometry from the MUSYC survey, we identify a statistically complete sample of 162 galaxies with monochromatic fluxes brighter than 1.5 x 10^-17 ergs cm^-2 s^-1 and observers frame equivalent widths greater than 80 Angstroms. We show that the equivalent width distribution of these objects follows an exponential with a rest-frame scale length of w_0 = 76 +/- 10 Angstroms. In addition, we show that in the emission line, the luminosity function of Ly-alpha galaxies has a faint-end power-law slope of alpha = -1.49 +/- 0.4, a bright-end cutoff of log L^* = 42.64 +/- 0.2, and a space density above our detection thresholds of 1.46 +/- 0.12 x 10^-3 h70^3 galaxies Mpc^-3. Finally, by comparing the emission-line and continuum properties of the LAEs, we show that the star-formation rates derived from Ly-alpha are ~3 times lower than those inferred from the rest-frame UV continuum. We use this offset to deduce the existence of a small amount of internal extinction within the host galaxies. This extinction, coupled with the lack of extremely-high equivalent width emitters, argues that these galaxies are not primordial Pop III objects, though they are young and relatively chemically unevolved.Comment: 45 pages, 15 figures, accepted for publication in the Astrophysical Journa

    Charge-radius change and nuclear moments in the heavy tin isotopes from laser spectroscopy: Charge radius of 132^{132}Sn

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    NESTER ACCLaser spectroscopy measurements have been carried out on the neutron-rich tin isotopes with the COMPLIS experimental setup. Using the 5s25p25s^25p^2 3P0→5s25p6s^3P_0 \rightarrow 5s^25_p6s 3P1^3P_1 optical transition, hyperfine spectra of 126−132^{126-132}Sn and 125,127,129−131Snm^{125,127,129-131}Sn^m were recorded for the first time. The nuclear moments and the mean square charge radius variation (ή)wereextracted.Fromthequadrupolemomentvalues,thesenucleiappeartobespherical.Themagneticmomentsmeasuredarethuscomparedwiththosepredictedbysphericalbasisapproaches.Fromthemeasured\delta) were extracted. From the quadrupole moment values, these nuclei appear to be spherical. The magnetic moments measured are thus compared with those predicted by spherical basis approaches. From the measured \delta, the absolute charge radii of these isotopes were deduced in particular that of the doubly magic 132^{132}Sn nucleus. The comparison of the results with several mean-field-type calculations have shown that dynamical effects play an important role in the tin isotopes

    Laser-plasma harmonics with high-contrast pulses and designed prepulses

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    One aspect of the complexity of mid- and high-harmonic generation in high-intensity laser-plasma interactions is that nonlinear hydrodynamics is virtually always folded together with the nonlinear optical conversion process. We have partly dissected this issue in picosecond and subpicosecond interactions with preformed plasma gradients, imaging and spectrally resolving low- and mid-order harmonics. We describe spatial breakup of the picosecond beam in preformed plasmas, concomitant broadening and breakup of the harmonic spectrum, presumably through self-phase modulation, together with data on the sensitivity of harmonics production efficiency to the gradient or extent of preformed plasma. Lastly, we show preliminary data of regular Stokes-like and anti-Stokes-like satellites to the harmonics, accompanied by modification of the forward-scattered beam. © 1998 American Institute of Physics.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/87448/2/342_1.pd
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