Treatment of maintenance and depreciation accounts in the new classification of accounts prescribed for railroads by the Interstate Commerce Commission; Being a reprint of communications submitted to the Interstate Commerce Commission by Price, Waterhouse & Company

The reprint consists of three separate submissions: I. Some Considerations Affecting Railroad Maintenance Accounts. (Submitted to Professor H.C. Adams, March 8, 1907); II. Depreciation and Renewals of Equipment. (Submitted April 30, 1908); III. Reconstruction or Abandonment of Property. (Submitted April 6, 1908

Study on "Strategic use of public procurement in promoting green, social and innovation policies". Final Report

The overall objective of this study was to take stock of experiences in integrating green, social and innovation considerations in public procurement policy, processes and practices in 10 selected Member States (MS), namely Austria, France, Latvia, the Netherlands, Poland, Portugal, Slovakia, Spain, Sweden and the United Kingdom. More specifically, the study aims to assemble a comprehensive picture of the current strategic public procurement policies and practices in place, estimate the magnitude of strategic public procurement in those MS, and propose measures to further develop the use of strategic public procurementEl objetivo general de este estudio era hacer un balance de las experiencias en la integración de consideraciones ecológicas, sociales y de innovación en las políticas, procesos y prácticas de contratación pública en 10 Estados miembros seleccionados, a saber, Austria, Francia, Letonia, Países Bajos, Polonia, Portugal, Eslovaquia, España, Suecia y el Reino Unido. Más específicamente, el estudio tiene como objetivo reunir una imagen completa de las actuales políticas y prácticas de compra pública estratégica en vigor, estimar la magnitud de la compra pública estratégica en esos Estados Miembros y proponer medidas para desarrollar aún más el uso de la compra pública estratégica

The valuation of European financial firms

We extend the recent literature concerning accounting based valuation models to investigate financial firms from six European countries with substantial financial sectors: France, Germany, Italy, Netherlands, Switzerland and the UK. Not only are these crucial industries worthy of study in their own right, but unusual accounting practices, and inter-country differences in those accounting practices, provide valuable insights into the accounting-value relationship. Our sample consists of 7,714 financial firm/years observations from 1,140 companies drawn from 1989-2000. Sub-samples include 1,309 firm/years for banks, 650 for insurance companies, 1,705 for real estate firms, and 3,239 for investment companies. In most countries we find that the valuation models work as well or better in explaining cross-sectional variations in the market-to-book ratio for financial firms as they do for industrial and commercial firms in the same countries, although Switzerland is an exception to this generalization. As expected, the results are sensitive to industrial differences, accounting regulation and accounting practices. In particular, marking assets to market value reduces the relevance of earnings figures and increases that of equity

Coevolved mutations reveal distinct architectures for two core proteins in the bacterial flagellar motor

Switching of bacterial flagellar rotation is caused by large domain movements of the FliG protein triggered by binding of the signal protein CheY to FliM. FliG and FliM form adjacent multi-subunit arrays within the basal body C-ring. The movements alter the interaction of the FliG C-terminal (FliGC) "torque" helix with the stator complexes. Atomic models based on the Salmonella entrovar C-ring electron microscopy reconstruction have implications for switching, but lack consensus on the relative locations of the FliG armadillo (ARM) domains (amino-terminal (FliGN), middle (FliGM) and FliGC) as well as changes during chemotaxis. The generality of the Salmonella model is challenged by the variation in motor morphology and response between species. We studied coevolved residue mutations to determine the unifying elements of switch architecture. Residue interactions, measured by their coevolution, were formalized as a network, guided by structural data. Our measurements reveal a common design with dedicated switch and motor modules. The FliM middle domain (FliMM) has extensive connectivity most simply explained by conserved intra and inter-subunit contacts. In contrast, FliG has patchy, complex architecture. Conserved structural motifs form interacting nodes in the coevolution network that wire FliMM to the FliGC C-terminal, four-helix motor module (C3-6). FliG C3-6 coevolution is organized around the torque helix, differently from other ARM domains. The nodes form separated, surface-proximal patches that are targeted by deleterious mutations as in other allosteric systems. The dominant node is formed by the EHPQ motif at the FliMMFliGM contact interface and adjacent helix residues at a central location within FliGM. The node interacts with nodes in the N-terminal FliGc α-helix triad (ARM-C) and FliGN. ARM-C, separated from C3-6 by the MFVF motif, has poor intra-network connectivity consistent with its variable orientation revealed by structural data. ARM-C could be the convertor element that provides mechanistic and species diversity.JK was supported by Medical Research Council grant U117581331. SK was supported by seed funds from Lahore University of Managment Sciences (LUMS) and the Molecular Biology Consortium

Baby Boomers and the Lost Generation: On the discursive construction of generations at work

Generations, and generational categories, offer a means of organising our understandings of age and age-related issues. Particularly within practitioner-orientated debates, differences between generations are highlighted as creating tensions which organisations must address. In contrast, we offer a critical interrogation of generations and unpack the implications of particular constructions. Specifically we examine the discursive construction of generational issues in UK online news about age at work, focusing on baby boomers and the lost generation. We highlight the discursive work involved in constructing each generation as entitled to work and how responsibility for employment issues is variously positioned. These inter-related concerns develop into a debate about consequences, as different versions of the future are constructed. In contrast to essentialised understandings, our study shows how generations and generational categories are constructed and organise understandings of age at work. We further highlight how the constructions of generational differences and tensions become enrolled and legitimate age-related differences with regard to work. Such insights are essential to further our understandings of age-related issues in contemporary organising

Attractiveness of host banana leaf materials to the banana weevil, Cosmopolites sordidus in Ghana for development of field management strategies

The banana weevil, Cosmopolites sordidus, has been frequently cited as the most challenging constraint to banana and plantain production, particularly in small-scale (smallholder) farming. For the development of a new, low-cost weevil management technology based on attractive host plant material, we previously identified (2R,5S)-theaspirane as the active component of attractive senesced banana leaves. In this new study, we used behavioural (olfactometer) bioassays with adult weevils to compare the attractiveness of four different developmental stages of banana leaves, ie. unfolding (pale green), matured green (deep green), matured yellowing and senesced, to determine which leaf developmental stage would be most appropriate for use in weevil management. We also investigated the attractiveness of senesced leaf extracts prepared using different solvents to determine which solvent would be most appropriate for local production of leaf extracts. Coupled gas chromatography-electroantennography (GC-EAG) was then used with adult weevils to confirm the presence of (2R,5S)-theaspirane in attractive leaf extracts. Of the leaf materials tested, only the odour of senesced leaf material was significantly attractive to adult weevils (P<0.005). Furthermore, an extract of senesced material prepared using palm wine alcohol was significantly attractive (P<0.05). Using coupled GC-EAG with weevil antennae, (2R,5S)-theaspirane was identified as a minor component with strong EAG activity within the palm wine alcohol extract. The results suggest that palm wine alcohol extracts of senesced banana leaf material could be used to lure adult C. sordidus to traps in the field, as part of an ethnobotanical-based approach for C. sordidus management on smallholder farms

The Glasgow Coma Scale and Evidence-Informed Practice: a critical review of where we are and where we need to be

Aims and Objectives This critical review considers the evidence since the Glasgow Coma Scale (GCS) was first launched, reflecting on how that evidence has shaped practice. It illustrates the lack of clarity and consensus about the use of the tool in practice and draws upon existing evidence in order to determine the route to clarity for an evidence-informed approach to practice. Background The GCS has permeated and influenced practice for over 40 years, being well-established worldwide as the key tool for assessing level of consciousness. During this time, the tool has been scrutinised, evaluated, challenged and relaunched in a plethora of publications. This has led to an insight into the challenges, and to some extent the opportunities, in using the GCS in practice but has also resulted in a lack of clarity. Design This is a discursive paper that invites readers to explore and arrive at a more comprehensive understanding of the GCS in practice and is based on searches of Scopus, Web of Knowledge, PubMed, Science Direct and CINAHL databases. Results While the GCS has been rivalled by other tools in an attempt to improve upon it, a shift in practice to those tools has not occurred. The tool has withstood the test of time in this respect, indicating the need for further research into its use and a clear education strategy to standardise implementation in practice. Conclusion Further exploration is needed into the application of painful stimuli in using the GCS to assess level of consciousness. Additionally, a robust educational strategy is necessary to maximise consistency in its use in practice