The Classification and Market Pricing of the Cash Flows and Accruals on Trading Positions

We investigate whether the market prices the change in net trading assets as an operating or non-operating activity or some mixture of the two, and whether this market pricing is consistent with the (fundamental) association of the change in net trading assets with future cash flows from operations. Our investigation is motivated by the observation that – despite the classification of the cash flows on trading positions as operating under FAS 102 – trading is economically a hybrid operating/non-operating activity. Reflecting this hybrid nature, we hypothesize and find that the change in net trading assets has a less positive association with returns and future CFO than do the pure operating components of cash flows and accruals, and that it has a more positive association with returns and future CFO than do the pure non-operating components of cash flows. To the best of our knowledge, our paper is the first to propose and test hypotheses about the valuation implications of such hybrid cash flows and accruals

The Luminosity Function of Galaxies in the Las Campanas Redshift Survey

We present the $R$-band luminosity function for a sample of 18678 galaxies, with average redshift $z = 0.1$, from the Las Campanas Redshift Survey. The luminosity function may be fit by a Schechter function with $M^* = -20.29 \pm 0.02 + 5 \log h$, $\alpha = -0.70 \pm 0.05$, and $\phi^* = 0.019 \pm 0.001 \ h^3$~Mpc$^{-3}$, for absolute magnitudes$-23.0 \leq M - 5 \log h \leq -17.5$. We compare our luminosity function to that from other redshift surveys; in particular our normalization is consistent with that of the Stromlo-APM survey, and is therefore a factor of two below that implied by the$b_J \approx 20$bright galaxy counts. Our normalization thus indicates that much more evolution is needed to match the faint galaxy count data, compared to minimal evolution models which normalize at$b_J \approx 20$. Also, we show that our faint-end slope$\alpha = -0.7$, though ``shallower'' than typical previous values$\alpha = -1$, results primarily from fitting the detailed shape of the LCRS luminosity function, rather than from any absence of intrinsically faint galaxies from our survey. Finally, using [OII] 3727 equivalent width$W_{\lambda} = 5$~\AA \ as the dividing line, we find significant differences in the luminosity functions of emission and non-emission galaxies, particularly in their$\alpha$values. Emission galaxies have Schechter parameters$M^* = -20.03 \pm 0.03 + 5 \log h$and$\alpha = -0.9 \pm 0.1$, while non-emission galaxies are described by$M^* = -20.22 \pm 0.02 + 5 \log h$and$\alpha = -0.3 \pm 0.1$. (abridged abstract)Comment: 41 pages, including 13 postscript figures, uses AASTEX v4.0 style files. Important clarification of R-band definition, plus correction of luminosity densities and updated references. Main conclusions unchanged. Final version to appear in Ap

Identification and characterization of Smyd2: a split SET/MYND domain-containing histone H3 lysine 36-specific methyltransferase that interacts with the Sin3 histone deacetylase complex

BACKGROUND: Disrupting the balance of histone lysine methylation alters the expression of genes involved in tumorigenesis including proto-oncogenes and cell cycle regulators. Methylation of lysine residues is commonly catalyzed by a family of proteins that contain the SET domain. Here, we report the identification and characterization of the SET domain-containing protein, Smyd2. RESULTS: Smyd2 mRNA is most highly expressed in heart and brain tissue, as demonstrated by northern analysis and in situ hybridization. Over-expressed Smyd2 localizes to the cytoplasm and the nucleus in 293T cells. Although accumulating evidence suggests that methylation of histone 3, lysine 36 (H3K36) is associated with actively transcribed genes, we show that the SET domain of Smyd2 mediates H3K36 dimethylation and that Smyd2 represses transcription from an SV40-luciferase reporter. Smyd2 associates specifically with the Sin3A histone deacetylase complex, which was recently linked to H3K36 methylation within the coding regions of active genes in yeast. Finally, we report that exogenous expression of Smyd2 suppresses cell proliferation. CONCLUSION: We propose that Sin3A-mediated deacetylation within the coding regions of active genes is directly linked to the histone methyltransferase activity of Smyd2. Moreover, Smyd2 appears to restrain cell proliferation, likely through direct modulation of chromatin structure

An analysis of likes and dislikes for history and geography of 3360 sixth grade children

Thesis (Ed.M.)--Boston Universit

Let me Google that for you:a time series analysis of seasonality in internet search trends for terms related to foot and ankle pain

BACKGROUND: The analysis of internet search traffic may present the opportunity to gain insights into general trends and patterns in information seeking behaviour related to medical conditions at a population level. For prevalent and widespread problems such as foot and ankle pain, this information has the potential to improve our understanding of seasonality and trends within these conditions and their treatments, and may act as a useful proxy for their true incidence/prevalence characteristics. This study aimed to explore seasonal effects, general trends and relative popularity of internet search terms related to foot and ankle pain over the past decade. METHODS: We used the Google Trends tool to obtain relative search engine traffic for terms relating to foot and ankle pain and common treatments from Google search and affiliated pages for major northern and southern hemisphere English speaking nations. Analysis of overall trends and seasonality including summer/winter differences was carried out on these terms. RESULTS: Searches relating to general foot pain were on average 3.4 times more common than those relating to ankle pain, and twice as common as searches relating to heel pain. Distinct seasonal effects were seen in the northern hemisphere, with large increases in search volumes in the summer months compared to winter for foot (p = 0.004, 95 % CI [22.2–32.1]), ankle (p = 0.0078, 95 % CI [20.9–35.5]), and heel pain (p = 0.004, 95 % CI [29.1–45.6]). These seasonal effects were reflected by data from Australia, with the exception of ankle pain. Annual seasonal effects for treatment options were limited to terms related to foot surgery and ankle orthoses (p = 0.031, 95 % CI [3.5–20.9]; p = 0.004, 95 % CI [7.6–25.2] respectively), again increasing in the summer months. CONCLUSIONS: A number of general trends and annual seasonal effects were found in time series internet search data for terms relating to foot and ankle pain. This data may provide insights into these conditions at population levels. ELECTRONIC SUPPLEMENTARY MATERIAL: The online version of this article (doi:10.1186/s13047-015-0074-9) contains supplementary material, which is available to authorized users

Differential transcription of expanded gene families in central carbon metabolism of Streptomyces coelicolor A3(2)

Background: Streptomycete bacteria are prolific producers of specialised metabolites, many of which have clinically relevant bioactivity. A striking feature of their genomes is the expansion of gene families that encode the same enzymatic function. Genes that undergo expansion events, either by horizontal gene transfer or duplication, can have a range of fates: genes can be lost, or they can undergo neo-functionalisation or sub-functionalisation. To test whether expanded gene families in Streptomyces exhibit differential expression, an RNA-Seq approach was used to examine cultures of wild-type Streptomyces coelicolor grown with either glucose or tween as the sole carbon source. Results: RNA-Seq analysis showed that two-thirds of genes within expanded gene families show transcriptional differences when strains were grown on tween compared to glucose. In addition, expression of specialised metabolite gene clusters (actinorhodin, isorenieratane, coelichelin and a cryptic NRPS) was also influenced by carbon source. Conclusions: Expression of genes encoding the same enzymatic function had transcriptional differences when grown on different carbon sources. This transcriptional divergence enables partitioning to function under different physiological conditions. These approaches can inform metabolic engineering of industrial Streptomyces strains and may help develop cultivation conditions to activate the so-called silent biosynthetic gene clusters

Spin dynamics near a putative antiferromagnetic quantum critical point in Cu substituted BaFe2_2As2_2 and its relation to high-temperature superconductivity

We present the results of elastic and inelastic neutron scattering measurements on non-superconducting Ba(Fe${_{0.957}}$Cu${_{0.043}}$)${_2}$As${_2}$, a composition close to a quantum critical point between AFM ordered and paramagnetic phases. By comparing these results with the spin fluctuations in the low Cu composition as well as the parent compound BaFe$_2$As$_2$ and superconducting Ba(Fe$_{1-x}$Ni$_x$)$_2$As$_2$ compounds, we demonstrate that paramagnon-like spin fluctuations are evident in the antiferromagnetically ordered state of Ba(Fe$_{0.957}$Cu$_{0.043}$)$_2$As$_2$, which is distinct from the AFM-like spin fluctuations in the superconducting compounds. Our observations suggest that Cu substitution decouples the interaction between quasiparticles and the spin fluctuations. We also show that the spin-spin correlation length, ${\xi(T)}$, increases rapidly as the temperature is lowered and find ${\omega/T}$ scaling behavior, the hallmark of quantum criticality, at an antiferromagnetic quantum critical point.Comment: 10 pages, 7 figure

Loose Groups of Galaxies in the Las Campanas Redshift Survey

A ``friends-of-friends'' percolation algorithm has been used to extract a catalogue of dn/n = 80 density enhancements (groups) from the six slices of the Las Campanas Redshift Survey (LCRS). The full catalogue contains 1495 groups and includes 35% of the LCRS galaxy sample. A clean sample of 394 groups has been derived by culling groups from the full sample which either are too close to a slice edge, have a crossing time greater than a Hubble time, have a corrected velocity dispersion of zero, or contain a 55-arcsec ``orphan'' (a galaxy with a mock redshift which was excluded from the original LCRS redshift catalogue due to its proximity to another galaxy -- i.e., within 55 arcsec). Median properties derived from the clean sample include: line-of-sight velocity dispersion sigma_los = 164km/s, crossing time t_cr = 0.10/H_0, harmonic radius R_h = 0.58/h Mpc, pairwise separation R_p = 0.64/h Mpc, virial mass M_vir = (1.90x10^13)/h M_sun, total group R-band luminosity L_tot = (1.30x10^11)/h^2 L_sun, and R-band mass-to-light ratio M/L = 171h M_sun/L_sun; the median number of observed members in a group is 3.Comment: 32 pages of text, 27 figures, 7 tables. Figures 1, 4, 6, 7, and 8 are in gif format. Tables 1 and 3 are in plain ASCII format (in paper source) and are also available at http://www-sdss.fnal.gov:8000/~dtucker/LCLG . Accepted for publication in the September 2000 issue of ApJ