Comparison of SFAS 159 : Fair Value Option Financial Assets and Financial Liabilities Adopters and Non-adopters

This study compared and contrasted financial metrics of entities that adopted SFAS No. 159 and those that did not over the first quarters of 2007 and 2008. The option to apply fair value to select securities came under much scrutiny during the deep recession of 2008 which prompted more study of SFAS No. 159 application. To better understand the financial characteristics of adopters and non-adopters, commercial banks were identified and their financial statements examined. Financial data was gathered for the first quarter filings of2007 and 2008 using COMPUSTAT, and was then analyzed by statistically comparing groups. Results showed that there were marginally significant differences between the groups.B.S. (Bachelor of Science

The effects of contract teaching on skill and knowledge acquisition in badminton

The purpose of this study was to determine if any differences occurred in badminton skill acquisition and knowledge of the game between classes using contract teaching or classes receiving traditional instruction. [This is an excerpt from the abstract. For the complete abstract, please see the document.

Temperatures of Fragment Kinetic Energy Spectra

Multifragmentation reactions without large compression in the initial state (proton-induced reactions, reverse-kinematics, projectile fragmentation) are examined, and it is verified quantitatively that the high temperatures obtained from fragment kinetic energy spectra and lower temperatures obtained from observables such as level population or isotope ratios can be understood in a common framework.Comment: LaTeX, 7 pages, 2 figures available from autho

Scaling, Microstructure and Dynamic Fracture

The relationship between pullback velocity and impact velocity is studied for different microstructures in Cu. A size distribution of potential nucleation sites is derived under the conditions of an applied stochastic stress field. The size distribution depends on flow stress leading to a connection between the plastic flow appropriate to a given microstructure and nucleation rate. The pullback velocity in turn depends on the nucleation rate resulting in a prediction for the relationship between pullback velocity and flow stress. The theory is compared to observations of Cu on Cu gas-gun experiments (10-50 GPa) for a diverse set of microstructures. The scaling law is incorporated into a 1D finite difference code and is shown to reproduce the experimental data with one adjustable parameter that depends only on a nucleation exponent, {Lambda}

An investigation of standard thermodynamic quantities as determined via models of nuclear multifragmentation

Both simple and sophisticated models are frequently used in an attempt to understand how real nuclei breakup when subjected to large excitation energies, a process known as nuclear multifragmentation. Many of these models assume equilibriumthermodynamics and produce results often interpreted as evidence of a phase transition. This work examines one class of models and employs standard thermodynamical procedure to explore the possible existence and nature of a phase transition. The role of various terms, e.g. Coulomb and surface energy, is discussed.Comment: 19 two-column format pages with 24 figure

A novel approach to Isoscaling: the role of the order parameter m = (N-Z)/A

Isoscaling is derived within a recently proposed modified Fisher model where the free energy near the critical point is described by the Landau O(m^6) theory. In this model m = (N-Z)/A is the order parameter, a consequence of (one of) the symmetries of the nuclear Hamiltonian. Within this framework we show that isoscaling depends mainly on this order parameter through the 'external (conjugate) field' H. The external field is just given by the difference in chemical potentials of the neutrons and protons of the two sources. To distinguish from previously employed isoscaling relationships, this approach is dubbed: m - scaling. We discuss the relationship between this framework and the standard isoscaling formalism and point out some substantial differences in interpretation of experimental results which might result. These should be investigated further both theoretically and experimentally.Comment: 14 pages, 5 figure

The Multifragmentation Freeze--Out Volume in Heavy Ion Collisions

The reduced velocity correlation function for fragments from the reaction Fe + Au at 100 A~MeV bombarding energy is investigated using the dynamical--statistical approach QMD+SMM and compared to experimental data to extract the Freeze--Out volume assuming simultaneous multifragmentation.Comment: 8 pages; 3 uuencoded figures available with figures command, LateX, UCRL-J-1157

New experimental capabilities and theoretical insights of high pressure compression waves

Currently there are three platforms that offer quasi-isentropic compression or ramp-wave compression (RWC): light-gas gun, magnetic flux (Z-pinch), and laser. We focus here on the light-gas gun technique and on some current theoretical insights from experimental data. A gradient impedance through the length of the impactor provides the pressure pulse upon impactor to the subject material. Applications and results are given concerning high-pressure strength and liquid to solid, phase transition of water plus its associated phase fraction history. We also introduce the Korteweg-deVries-Burgers equation as a means to understand the evolution these RWC waves that propagate through the thickness of the subject material. This equation has the necessary competition between non-linear, dispersion, and dissipation processes, which is shown through observed structures that are manifested in the experimental particle velocity histories. Such methodology points towards a possible quantifiable dissipation, through which RWC experiments may be analyzed

Sex-specific and inter-individual differences in biomarkers of selenium status identified by a calibrated ELISA for selenoprotein P

Selenoprotein P (SELENOP) is a liver-derived transporter of selenium (Se) in blood, and a meaningful biomarker of Se status. Se is an essential trace element for the biosynthesis of enzymatically-active selenoproteins, protecting the organism from oxidative damage. The usage of uncalibrated assays hinders the comparability of SELENOP concentrations and their pathophysiological interpretation across different clinical studies. On this account, we established a new sandwich SELENOP-ELISA and calibrated against a standard reference material (SRM1950). The ELISA displays a wide working range (11.6–538.4 µg/L), high accuracy (2.9%) and good precision (9.3%). To verify whether SELENOP correlates to total Se and to SELENOP-bound Se, serum samples from healthy subjects and age-selected participants from the Berlin Aging Study II were analyzed by SELENOP-ELISA and Se quantification. SELENOP was affinity-purified and its Se content was determined from a subset of samples. There was a high correlation of total Se and SELENOP concentrations in young and elderly men, and in elderly women, but not in young women, indicating a specific sexual dimorphism in these biomarkers of Se status in young subjects. The Se content of isolated SELENOP was independent of sex and age (mean±SD: 5.4±0.5). By using this calibrated SELENOP-ELISA, prior reports on pathological SELENOP concentrations in diabetes and obesity are challenged as the reported values are outside reasonable limits. Biomarkers of Se status in clinical research need to be measured by validated assays in order to avoid erroneous data and incorrect interpretations, especially when analyzing young women. The Se content of circulating SELENOP differs between individuals and may provide some important diagnostic information on Se metabolism and status

Sex-specific and inter-individual differences in biomarkers of selenium status identified by a calibrated ELISA for selenoprotein P

Selenoprotein P (SELENOP) is a liver-derived transporter of selenium (Se) in blood, and a meaningful biomarker of Se status. Se is an essential trace element for the biosynthesis of enzymatically-active selenoproteins, protecting the organism from oxidative damage. The usage of uncalibrated assays hinders the comparability of SELENOP concentrations and their pathophysiological interpretation across different clinical studies. On this account, we established a new sandwich SELENOP-ELISA and calibrated against a standard reference material (SRM1950). The ELISA displays a wide working range (11.6–538.4 µg/L), high accuracy (2.9%) and good precision (9.3%). To verify whether SELENOP correlates to total Se and to SELENOP-bound Se, serum samples from healthy subjects and age-selected participants from the Berlin Aging Study II were analyzed by SELENOP-ELISA and Se quantification. SELENOP was affinity-purified and its Se content was determined from a subset of samples. There was a high correlation of total Se and SELENOP concentrations in young and elderly men, and in elderly women, but not in young women, indicating a specific sexual dimorphism in these biomarkers of Se status in young subjects. The Se content of isolated SELENOP was independent of sex and age (mean±SD: 5.4±0.5). By using this calibrated SELENOP-ELISA, prior reports on pathological SELENOP concentrations in diabetes and obesity are challenged as the reported values are outside reasonable limits. Biomarkers of Se status in clinical research need to be measured by validated assays in order to avoid erroneous data and incorrect interpretations, especially when analyzing young women. The Se content of circulating SELENOP differs between individuals and may provide some important diagnostic information on Se metabolism and status