1,735 research outputs found

    Illustrations of reporting accounting changes: a survey of reporting under APB opinion no. 20; Financial report survey, 02

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    https://egrove.olemiss.edu/aicpa_news/1189/thumbnail.jp

    The Upper Domatic Number of a Graph

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    Let (Formula presented.) be a graph. For two disjoint sets of vertices (Formula presented.) and (Formula presented.), set (Formula presented.) dominates set (Formula presented.) if every vertex in (Formula presented.) is adjacent to at least one vertex in (Formula presented.). In this paper we introduce the upper domatic number (Formula presented.), which equals the maximum order (Formula presented.) of a vertex partition (Formula presented.) such that for every (Formula presented.), (Formula presented.), either (Formula presented.) dominates (Formula presented.) or (Formula presented.) dominates (Formula presented.), or both. We study properties of the upper domatic number of a graph, determine bounds on (Formula presented.), and compare (Formula presented.) to a related parameter, the transitivity (Formula presented.) of (Formula presented.)

    Nickel Exposure Reduces Enterobactin Production in Escherichia Coli

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    Escherichia coli is a well- studied bacterium that can be found in many niches, such as industrial wastewater, where the concentration of nickel can rise to low- millimolar levels. Recent studies show that nickel exposure can repress pyochelin or induce pyo-verdine siderophore production in Pseudomonas aueroginosa. Understanding the mo-lecular cross- talk between siderophore production, metal homeostasis, and metal toxicity in microorganisms is critical for designing bioremediation strategies for metal- contaminated sites. Here, we show that high- nickel exposure prolongs lag phase duration as a result of low- intracellular iron levels in E. coli. Although E. coli cells respond to low- intracellular iron during nickel stress by maintaining high expres-sion of iron uptake systems such as fepA, the demand for iron is not met due to a lack of siderophores in the extracellular medium during nickel stress. Taken together, these results indicate that nickel inhibits iron accumulation in E. coli by reducing the presence of enterobactin in the extracellular medium

    Self-coalition graphs

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    A coalition in a graph G=(V,E)G = (V, E) consists of two disjoint sets V1V_1 and V2V_2 of vertices, such that neither V1V_1 nor V2V_2 is a dominating set, but the union V1∪V2V_1 \cup V_2 is a dominating set of GG. A coalition partition in a graph GG of order n=∣V∣n = |V| is a vertex partition π={V1,V2,…,Vk}\pi = \{V_1, V_2, \ldots, V_k\} such that every set ViV_i either is a dominating set consisting of a single vertex of degree n−1n-1, or is not a dominating set but forms a coalition with another set VjV_j which is not a dominating set. Associated with every coalition partition π\pi of a graph GG is a graph called the coalition graph of GG with respect to π\pi, denoted CG(G,π)CG(G,\pi), the vertices of which correspond one-to-one with the sets V1,V2,…,VkV_1, V_2, \ldots, V_k of π\pi and two vertices are adjacent in CG(G,π)CG(G,\pi) if and only if their corresponding sets in π\pi form a coalition. The singleton partition π1\pi_1 of the vertex set of GG is a partition of order ∣V∣|V|, that is, each vertex of GG is in a singleton set of the partition. A graph GG is called a self-coalition graph if GG is isomorphic to its coalition graph CG(G,π1)CG(G,\pi_1), where π1\pi_1 is the singleton partition of GG. In this paper, we characterize self-coalition graphs

    Quantitative and molecular genetics of juvenile wood traits in radiata and slash/Caribbean pines.

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    The Juvenile Wood Initiative (JWI) project has been running successfully since July 2003 under a Research Agreement with FWPA and Letters of Association with the consortium partners STBA (Southern Tree Breeding Association), ArborGen and FPQ (Forestry Plantations Queensland). Over the last five and half years, JWI scientists in CSIRO, FPQ, and STBA have completed all 12 major milestones and 28 component milestones according to the project schedule. We have made benchmark progress in understanding the genetic control of wood formation and interrelationships among wood traits. The project has made 15 primary scientific findings and several results have been adopted by industry as summarized below. This progress was detailed in 10 technical reports to funding organizations and industry clients. Team scientists produced 16 scientific manuscripts (8 published, 1 in press, 2 submitted, and several others in the process of submission) and 15 conference papers or presentations. Primary Scientific Findings. The 15 major scientific findings related to wood science, inheritance and the genetic basis of juvenile wood traits are: 1. An optimal method to predict stiffness of standing trees in slash/Caribbean pine is to combine gravimetric basic density from 12 mm increment cores with a standing tree prediction of MoE using a time of flight acoustic tool. This was the most accurate and cheapest way to rank trees for breeding selection for slash/Caribbean hybrid pine. This method was also recommended for radiata pine. 2. Wood density breeding values were predicted for the first time in the STBA breeding population using a large sample of 7,078 trees (increment cores) and it was estimated that selection of the best 250 trees for deployment will produce wood density gains of 12.4%. 3. Large genetic variation for a suite of wood quality traits including density, MFA, spiral grain, shrinkage, acoustic and non-acoustic stiffness (MoE) for clear wood and standing trees were observed. Genetic gains of between 8 and 49% were predicted for these wood quality traits with selection intensity between 1 to 10% for radiata pine. 4. Site had a major effect on juvenile-mature wood transition age and the effect of selective breeding for a shorter juvenile wood formation phase was only moderate (about 10% genetic gain with 10% selection intensity, equivalent to about 2 years reduction of juvenile wood). 5. The study found no usable site by genotype interactions for the wood quality traits of density, MFA and MoE for both radiata and slash/Caribbean pines, suggesting that assessment of wood properties on one or two sites will provide reliable estimates of the genetic worth of individuals for use in future breeding. 6. There were significant and sizable genotype by environment interactions between the mainland and Tasmanian regions and within Tasmania for DBH and branch size. 7. Strong genetic correlations between rings for density, MFA and MoE for both radiata and slash/Caribbean pines were observed. This suggests that selection for improved wood properties in the innermost rings would also result in improvement of wood properties in the subsequent rings, as well as improved average performance of the entire core. 8. Strong genetic correlations between pure species and hybrid performance for each of the wood quality traits were observed in the hybrid pines. Parental performance can be used to identify the hybrid families which are most likely to have superior juvenile wood properties of the slash/Caribbean F1 hybrid in southeast Queensland. 9. Large unfavourable genetic correlations between growth and wood quality traits were a prominent feature in radiata pine, indicating that overcoming this unfavourable genetic correlation will be a major technical issue in progressing radiata pine breeding. 10. The project created the first radiata pine 18 k cDNA microarray and generated 5,952 radiata pine xylogenesis expressed sequence tags (ESTs) which assembled into 3,304 unigenes. 11. A total of 348 genes were identified as preferentially expressed genes in earlywood or latewood while a total of 168 genes were identified as preferentially expressed genes in either juvenile or mature wood. 12. Juvenile earlywood has a distinct transcriptome relative to other stages of wood development. 13. Discovered rapid decay of linkage disequilibrium (LD) in radiata pine with LD decaying to approximately 50% within 1,700 base pairs (within a typical gene). A total of 913 SNPS from sequencing 177,380 base pairs were identified for association genetic studies. 14. 149 SNPs from 44 genes and 255 SNPs from a further 51 genes (total 95 genes) were selected for association analysis with 62 wood traits, and 30 SNPs were shortlisted for their significant association with variation of wood quality traits (density, MFA and MoE) with individual significant SNPs accounting for between 1.9 and 9.7% of the total genetic variation in traits. 15. Index selection using breeding objectives was the most profitable selection method for radiata pine, but in the long term it may not be the most effective in dealing with negative genetic correlations between wood volume and quality traits. A combination of economic and biological approaches may be needed to deal with the strong adverse correlation

    Thermo-optic locking of a semiconductor laser to a microcavity resonance

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    We experimentally demonstrate thermo-optic locking of a semiconductor laser to an integrated toroidal optical microresonator. The lock is maintained for time periods exceeding twelve hours, without requiring any electronic control systems. Fast control is achieved by optical feedback induced by scattering centers within the microresonator, with thermal locking due to optical heating maintaining constructive interference between the cavity and the laser. Furthermore, the optical feedback acts to narrow the laser linewidth, with ultra high quality microtoroid resonances offering the potential for ultralow linewidth on-chip lasers.Comment: 6 pages, 6 figure

    Amplified Squeezed States: Analyzing Loss and Phase Noise

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    Phase-sensitive amplification of squeezed states is a technique to mitigate high detection loss, e.g. at 2-micrometre wavelengths. Our analytical model of amplified squeezed states expands on the effect of phase noise and derives two practical parameters: the effective measurable squeezing and the effective detection efficiency. A case study including realistic parameters demonstrates the benefit of phase-sensitive amplification. We identified the phase noise in the optical parametric amplifier (OPA) minimally affects the squeezing level, enabling increased gain of the OPA. This scheme is compatible with proposed gravitational-wave detectors and consistent with applications in quantum systems that are degraded by output coupling loss in optical waveguides.Comment: 9 pages, 6 figures, 1 table. Submitted to Physical Review

    Thermodynamics of Spin S = 1/2 Antiferromagnetic Uniform and Alternating-Exchange Heisenberg Chains

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    The magnetic susceptibility chi and specific heat C versus temperature T of the spin-1/2 antiferromagnetic alternating-exchange (J1 and J2) Heisenberg chain are studied for the entire range 0 \leq alpha \leq 1 of the alternation parameter alpha = J2/J1. For the uniform chain (alpha = 1), detailed comparisons of the high-accuracy chi(T) and C(T) Bethe ansatz data of Kluemper and Johnston are made with the asymptotically exact low-T field theory predictions of Lukyanov. QMC simulations and TMRG calculations of chi(alpha,T) are presented. From the low-T TMRG data, the spin gap Delta(alpha)/J1 is extracted for 0.8 \leq alpha \leq 0.995. High accuracy fits to all of the above numerical data are obtained. We examine in detail the theoretical predictions of Bulaevskii for chi(alpha,T) and compare them with our results. Our experimental chi(T) and C(T) data for NaV2O5 single crystals are modeled in detail. The chi(T) data above the spin dimerization temperature Tc = 34 K are not in agreement with the prediction for the uniform Heisenberg chain, but can be explained if there is a moderate ferromagnetic interchain coupling and/or if J changes with T. By fitting the chi(T) data, we obtain Delta(T = 0) = 103(2) K, alternation parameter delta(0) = (1 - alpha)/(1 + alpha) = 0.034(6) and average exchange constant J(0) = 640(80) K. The delta(T) and Delta(T) are derived from the data. A spin pseudogap with a large magnitude \approx 0.4 Delta(0) is consistently found just above Tc, which decreases with increasing T. Analysis of our C(T) data indicates that at Tc, at least 77% of the entropy change due to the transition at Tc and associated order parameter fluctuations arise from the lattice and/or charge degrees of freedom and less than 23% from the spin degrees of freedom.Comment: 53 two-column REVTeX pages, 50 embedded figures, 7 tables. Revisions required due to incorrect Eq. (39) in Ref. 51 which gives the low-T approximation for the specific heat of a S = 1/2 1D system with a spin gap; no conclusions were changed. Additional minor revisions made. Phys. Rev. B (in press

    Relativistic separable dual-space Gaussian Pseudopotentials from H to Rn

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    We generalize the concept of separable dual-space Gaussian pseudopotentials to the relativistic case. This allows us to construct this type of pseudopotential for the whole periodic table and we present a complete table of pseudopotential parameters for all the elements from H to Rn. The relativistic version of this pseudopotential retains all the advantages of its nonrelativistic version. It is separable by construction, it is optimal for integration on a real space grid, it is highly accurate and due to its analytic form it can be specified by a very small number of parameters. The accuracy of the pseudopotential is illustrated by an extensive series of molecular calculations
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