Contributions of Joseph Hardcastle to accounting theory

Joseph Hardcastle was one of the foremost authorities on subjects connected with the mathematics of finance and other topics in accounting in the late 19th and early 20th centuries. As a teacher, author, and leader in the profession, he figured prominently in the elevation of accountancy. Hardcastle is relatively unknown in the literature except for having the distinction of scoring the highest grades on the first CPA exam in New York in 1896. However, he was well respected during his time as one of the premier theorists in accounting and was awarded an honorary degree of Master of Letters by New York University. Because of his prolific writings, his teaching of future accountants, and his interactions with members of the Institute of Accounts, he had a strong impact on the science of accounts, the dominant accounting theory in the U.S. at the turn of the century

Magellan Project: Evolving enhanced operations efficiency to maximize science value

Magellan has been one of NASA's most successful spacecraft, returning more science data than all planetary spacecraft combined. The Magellan Spacecraft Team (SCT) has maximized the science return with innovative operational techniques to overcome anomalies and to perform activities for which the spacecraft was not designed. Commanding the spacecraft was originally time consuming because the standard development process was envisioned as manual tasks. The Program understood that reducing mission operations costs were essential for an extended mission. Management created an environment which encouraged automation of routine tasks, allowing staff reduction while maximizing the science data returned. Data analysis and trending, command preparation, and command reviews are some of the tasks that were automated. The SCT has accommodated personnel reductions by improving operations efficiency while returning the maximum science data possible

Transcriptomes of parents identify parenting strategies and sexual conflict in a subsocial beetle

This work was funded by UK NERC grants to M.G.R. and A.J.M. an NERC studentship to D.J.P. the University of Georgia and a US NSF grant to A.J.M. and M.G.R.Parenting in the burying beetle Nicrophorus vespilloides is complex and, unusually, the sex and number of parents that can be present is flexible. Such flexibility is expected to involve specialized behaviour by the two sexes under biparental conditions. Here, we show that offspring fare equally well regardless of the sex or number of parents present. Comparing transcriptomes, we find a largely overlapping set of differentially expressed genes in both uniparental and biparental females and in uniparental males including vitellogenin, associated with reproduction, and takeout, influencing sex-specific mating and feeding behaviour. Gene expression in biparental males is similar to that in non-caring states. Thus, being ‘biparental’ in N. vespilloides describes the family social organization rather than the number of directly parenting individuals. There was no specialization; instead, in biparental families, direct male parental care appears to be limited with female behaviour unchanged. This should lead to strong sexual conflict.Publisher PDFPeer reviewe

Measuring Black Hole Spin by the Continuum-Fitting Method: Effect of Deviations from the Novikov-Thorne Disc Model

The X-ray spectra of accretion discs of eight stellar-mass black holes have been analyzed to date using the thermal continuum fitting method, and the spectral fits have been used to estimate the spin parameters of the black holes. However, the underlying model used in this method of estimating spin is the general relativistic thin-disc model of Novikov & Thorne, which is only valid for razor-thin discs. We therefore expect errors in the measured values of spin due to inadequacies in the theoretical model. We investigate this issue by computing spectra of numerically calculated models of thin accretion discs around black holes, obtained via three-dimensional general relativistic magnetohydrodynamic (GRMHD) simulations. We apply the continuum fitting method to these computed spectra to estimate the black hole spins and check how closely the values match the actual spin used in the GRMHD simulations. We find that the error in the dimensionless spin parameter is up to about 0.2 for a non-spinning black hole, depending on the inclination. For black holes with spins of 0.7, 0.9 and 0.98, the errors are up to about 0.1, 0.03 and 0.01 respectively. These errors are comparable to or smaller than those arising from current levels of observational uncertainty. Furthermore, we estimate that the GRMHD simulated discs from which these error estimates are obtained correspond to effective disc luminosities of about 0.4-0.7 Eddington, and that the errors will be smaller for discs with luminosities of 0.3 Eddington or less, which are used in the continuum-fitting method. We thus conclude that use of the Novikov-Thorne thin-disc model does not presently limit the accuracy of the continuum-fitting method of measuring black hole spin.Comment: 13 pages, 7 figures, accepted for publication in MNRAS. v2: fixed typo in author name, updated acknowledgment

GBM heterogeneity as a function of variable epidermal growth factor receptor variant III activity.

Abnormal activation of the epidermal growth factor receptor (EGFR) due to a deletion of exons 2-7 of EGFR (EGFRvIII) is a common alteration in glioblastoma (GBM). While this alteration can drive gliomagenesis, tumors harboring EGFRvIII are heterogeneous. To investigate the role for EGFRvIII activation in tumor phenotype we used a neural progenitor cell-based murine model of GBM driven by EGFR signaling and generated tumor progenitor cells with high and low EGFRvIII activation, pEGFRHi and pEGFRLo. In vivo, ex vivo, and in vitro studies suggested a direct association between EGFRvIII activity and increased tumor cell proliferation, decreased tumor cell adhesion to the extracellular matrix, and altered progenitor cell phenotype. Time-lapse confocal imaging of tumor cells in brain slice cultures demonstrated blood vessel co-option by tumor cells and highlighted differences in invasive pattern. Inhibition of EGFR signaling in pEGFRHi promoted cell differentiation and increased cell-matrix adhesion. Conversely, increased EGFRvIII activation in pEGFRLo reduced cell-matrix adhesion. Our study using a murine model for GBM driven by a single genetic driver, suggests differences in EGFR activation contribute to tumor heterogeneity and aggressiveness

Comparison of gene expression microarray data with count-based RNA measurements informs microarray interpretation.

BACKGROUND: Although numerous investigations have compared gene expression microarray platforms, preprocessing methods and batch correction algorithms using constructed spike-in or dilution datasets, there remains a paucity of studies examining the properties of microarray data using diverse biological samples. Most microarray experiments seek to identify subtle differences between samples with variable background noise, a scenario poorly represented by constructed datasets. Thus, microarray users lack important information regarding the complexities introduced in real-world experimental settings. The recent development of a multiplexed, digital technology for nucleic acid measurement enables counting of individual RNA molecules without amplification and, for the first time, permits such a study. RESULTS: Using a set of human leukocyte subset RNA samples, we compared previously acquired microarray expression values with RNA molecule counts determined by the nCounter Analysis System (NanoString Technologies) in selected genes. We found that gene measurements across samples correlated well between the two platforms, particularly for high-variance genes, while genes deemed unexpressed by the nCounter generally had both low expression and low variance on the microarray. Confirming previous findings from spike-in and dilution datasets, this "gold-standard" comparison demonstrated signal compression that varied dramatically by expression level and, to a lesser extent, by dataset. Most importantly, examination of three different cell types revealed that noise levels differed across tissues. CONCLUSIONS: Microarray measurements generally correlate with relative RNA molecule counts within optimal ranges but suffer from expression-dependent accuracy bias and precision that varies across datasets. We urge microarray users to consider expression-level effects in signal interpretation and to evaluate noise properties in each dataset independently

Impairment of Coronary Arteriolar Endothelium-Dependent Dilation after Multi-Walled Carbon Nanotube Inhalation: A Time-Course Study

Engineered nanomaterials have been developed for widespread applications due to many highly unique and desirable characteristics. The purpose of this study was to assess pulmonary inflammation and subepicardial arteriolar reactivity in response to multi-walled carbon nanotube (MWCNT) inhalation and evaluate the time course of vascular alterations. Rats were exposed to MWCNT aerosols producing pulmonary deposition. Pulmonary inflammation via bronchoalveolar lavage and MWCNT translocation from the lungs to systemic organs was evident 24 h post-inhalation. Coronary arterioles were evaluated 24–168 h post-exposure to determine microvascular response to changes in transmural pressure, endothelium-dependent and -independent reactivity. Myogenic responsiveness, vascular smooth muscle reactivity to nitric oxide, and α-adrenergic responses all remained intact. However, a severe impact on endothelium-dependent dilation was observed within 24 h after MWCNT inhalation, a condition which improved, but did not fully return to control after 168 h. In conclusion, results indicate that MWCNT inhalation not only leads to pulmonary inflammation and cytotoxicity at low lung burdens, but also a low level of particle translocation to systemic organs. MWCNT inhalation also leads to impairments of endothelium-dependent dilation in the coronary microcirculation within 24 h, a condition which does not fully dissipate within 168 h. The innovations within the field of nanotechnology, while exciting and novel, can only reach their full potential if toxicity is first properly assessed