Lady and the accounts: Missing from accounting history?

Amanda Vickery\u27s, The Gentleman\u27s Daughter: Women\u27s Lives in Georgian England, [1998] provides a challenging and controversial account of the lives of genteel women in provincial England. In this review essay, we consider the implications of her insights and revelations for accounting history research. We argue that her work raises a number of issues concerning what and where accounting took place in the 18th century. In particular, it is suggested that the detailed accounts\u27 contained within genteel women\u27s pocket books were a means by which they came to know\u27 their household in order to manage their duties and responsibilities. Accounting historians are encouraged to consider these private\u27 records as a potentially illuminating source of material on accounting within and without the 18th-century household

An Efficient Spectral Dynamical Core for Distributed Memory Computers

The practical question of whether the classical spectral transform method, widely used in atmospheric modeling, can be efficiently implemented on inexpensive commodity clusters is addressed. Typically, such clusters have limited cache and memory sizes. To demonstrate that these limitations can be overcome, the authors have built a spherical general circulation model dynamical core, called BOB (“Built on Beowulf”), which can solve either the shallow water equations or the atmospheric primitive equations in pressure coordinates. That BOB is targeted for computing at high resolution on modestly sized and priced commodity clusters is reflected in four areas of its design. First, the associated Legendre polynomials (ALPs) are computed “on the fly” using a stable and accurate recursion relation. Second, an identity is employed that eliminates the storage of the derivatives of the ALPs. Both of these algorithmic choices reduce the memory footprint and memory bandwidth requirements of the spectral transform. Third, a cache-blocked and unrolled Legendre transform achieves a high performance level that resists deterioration as resolution is increased. Finally, the parallel implementation of BOB is transposition-based, employing load-balanced, one-dimensional decompositions in both latitude and wavenumber. A number of standard tests is used to compare BOB's performance to two well-known codes—the Parallel Spectral Transform Shallow Water Model (PSTSWM) and the dynamical core of NCAR's Community Climate Model CCM3. Compared to PSTSWM, BOB shows better timing results, particularly at the higher resolutions where cache effects become important. BOB also shows better performance in its comparison with CCM3's dynamical core. With 16 processors, at a triangular spectral truncation of T85, it is roughly five times faster when computing the solution to the standard Held–Suarez test case, which involves 18 levels in the vertical. BOB also shows a significantly smaller memory footprint in these comparison tests

Different effects of anthocyanins and phenolic acids from wild blueberry (Vaccinium angustifolium) on monocytes adhesion to endothelial cells in a TNF-alpha stimulated proinflammatory environment

SCOPE: Monocyte adhesion to the vascular endothelium is a crucial step in the early stages of atherogenesis. This study aims to investigate the capacity of an anthocyanin (ACN) and phenolic acid (PA)-rich fraction (RF) of a wild blueberry, single ACNs (cyanidin, malvidin, delphinidin) and related metabolites (protocatechuic, syringic and gallic acid) to counteract monocytes (THP-1) adhesion to endothelial cells (HUVECs) in a tumor necrosis \u3b1 (TNF-\u3b1) mediated pro-inflammatory environment. METHODS AND RESULTS: HUVECs were incubated with different concentrations (from 0.01 to 10 \u3bcg mL-1 ) of the compounds for 24 h. Labelled monocytic THP-1 cells were added to HUVECs and their adhesion was induced by TNF-\u3b1 (100 ng mL-1 ). ACN-RF reduced THP-1 adhesion to HUVECs with a maximum effect at 10 \u3bcg mL-1 (-33%). PA-RF counteracted THP-1 adhesion at 0.01, 0.1 and 1 \u3bcg mL-1 (-45%, -48.7% and -27.6%, respectively), but not at maximum concentration. Supplementation with gallic acid reduced THP-1 adhesion to HUVECs with a maximum effect at 1 \u3bcg mL-1 (-29.9%), while malvidin-3-glucoside and syringic acid increased the adhesion. No effect was observed for the other compounds. CONCLUSION: These results suggest that ACNs/PA-RF may prevent atherogenesis while the effects of the single ACNs and metabolites are controversial and merit further exploration

An assessment framework for REDD+ benefit sharing mechanisms within a forest policy mix

Policy instruments for implementing the Reducing Emissions from Deforestation and Forest Degradation and the enhancement of forest carbon stocks (REDD+) mechanism operate within an orchestra of national contexts and policy mixes that affect the forest and other land sectors. How will policymakers choose between the myriad of options for distributing REDD+ benefits, and be able to evaluate its potential effectiveness, efficiency and equity (3Es) within the various institutional and governance structures a where such a REDD+ benefit sharing mechanism is situated? This is a pressing issue given the results- based aspect of REDD+. We present here a three-element assessment framework for evaluating outcomes and performance of REDD+ benefit sharing mechanisms, using the criteria of effectiveness, efficiency and equity: (1) the structures (objective and policies) of a REDD+ benefit sharing mechanism; (2) the broader institutional and policy contexts underlying forest governance; and (3) outcomes of REDD+ including emissions reductions, ecosystem service provision and poverty alleviation. A strength of the assessment framework is its flexible design to incorporate indicators relevant to different contexts; this helps to generate a shared working understanding of what is to be evaluated in the different REDD+ benefit sharing mechanisms (BSMs) across complex socio- political contexts. In applying the framework to case studies, the assessment highlights trade-offs among the 3Es, and the need to better manage access to information, monitoring and evaluation, consideration of local perceptions of equity and inclusive decision-making processes. The framework aims not to simplify complexity but rather, serves to identify actionable ways forward towards a more efficient, effective and equitable implementation and re- evaluation of REDD+ BSMs as part of reflexive policymaking

Международная трудовая миграция и нелегальная миграция в России

Огляд монографії: Метелев С.Е. Международная трудовая миграция и нелегальная миграция в России. Монография. – М.: Юнити. – 2006. – 175 с

Oxidative Damage to DNA and Lipids as Biomarkers of Exposure to Air Pollution

Ba c k g r o u n d: Air pollution is thought to exert health effects through oxidative stress, which causes damage to DNA and lipids. Obj e c t i v e: We determined whether levels of oxidatively damaged DNA and lipid peroxidation products in cells or bodily fluids from humans are useful biomarkers of biologically effective dose in studies of the health effects of exposure to particulate matter (PM) from combustion processes. Data s o u r c e s: We identified publications that reported estimated associations between environmental exposure to PM and oxidative damage to DNA and lipids in PubMed and EMBASE. We also identified publications from reference lists and articles cited in the Web of Science. Data extraction: For each study, we obtained information on the estimated effect size to calculate the standardized mean difference (unitless) and determined the potential for errors in exposure assessment and analysis of each of the biomarkers, for total and stratified formal meta-analyses. Data synthesis: In the meta-analysis, the standardized mean differences (95 % confidence interval) between exposed and unexposed subjects for oxidized DNA and lipids were 0.53 (0.29–0.76) and 0.73 (0.18–1.28) in blood and 0.52 (0.22–0.82) and 0.49 (0.01–0.97) in urine, respectively. The standardized mean difference for oxidized lipids was 0.64 (0.07–1.21) in the airways. Restricting analyses to studies unlikely to have substantial biomarker or exposure measurement error, studies likely to have biomarker and/or exposure error, or studies likely to have both sources of error resulted in standardized mean differences of 0.55 (0.19–0.90), 0.66 (0.37–0.95), and 0.65 (0.34–0.96), respectively. Co n c l u s i o n s: Exposure to combustion particles is consistenly associated with oxidatively damaged DNA and lipids in humans, suggesting that it is possible to use these measurements as biomarkers of biologically effective dose. Key w o r d s: biomarker, DNA damage, lipid peroxidation products, oxidative stress, particulate matter. Environ Health Perspect 118:1126–1136 (2010). doi:10.1289/ehp.0901725 [Onlin

Effect of a wild blueberry (Vaccinium angustifolium) drink intervention on markers of oxidative stress, inflammation and endothelial function in humans with cardiovascular risk factors

Purpose Wild blueberries (WB) (Vaccinium angustifolium) are rich sources of polyphenols, such as flavonols, phenolic acids and anthocyanins (ACNs), reported to decrease the risk of cardiovascular and degenerative diseases. This study investigated the effect of regular consumption of a WB or a placebo (PL) drink on markers of oxidative stress, inflammation and endothelial function in subjects with risk factors for cardiovascular disease. Methods Eighteen male volunteers (ages 47.8 ? 9.7 years; body mass index 24.8 ? 2.6 kg/m2) received according to a cross-over design, a WB (25 g freeze-dried powder, providing 375 mg of ACNs) or a PL drink for 6 weeks, spaced by a 6-week wash-out. Endogenous and oxidatively induced DNA damage in blood mononuclear cells, serum interleukin levels, reactive hyperemia index, nitric oxide, soluble vascular adhesion molecule concentration and other variables were analyzed. In conclusion, the consumption of the WB drink for 6 weeks significantly reduced the levels of oxidized DNA bases and increased the resistance to oxidatively induced DNA damage. Future studies should address in greater detail the role of WB in endothelial functio