Бухгалтерский и налоговый учет основных средств

Цель статьи: обосновать существующие различия в бухгалтерском и налоговом учете основных средств

Randomization Inference in a Group–Randomized Trial of Treatments for Depression: Covariate Adjustment, Noncompliance and Quantile Effects

In the Prospect Study, in ten pairs of two primary-care practices, one practice was picked at random to receive a “depression care manager” to treat its depressed patients. Randomization inference, properly performed, reflects the assignment of practices, not patients, to treatment or control. Yet, pertinent data describe individual patients: depression outcomes, baseline covariates, compliance with treatment. The methods discussed use only (i) the random assignment of clusters to treatment or control and (ii) the hypothesis about effects being tested or inverted for confidence intervals, so they are randomization inferences in Fisher\u27s strict sense. There is no assumption that the covariance model generated the data, that compliers resemble noncompliers, that dependence is from additive random cluster effects, that individuals in a same cluster do not interfere with one another, or that units are sampled from a population. We contrast methods of covariance adjustment, never assuming the models are “true,” obtaining exact randomization inferences. We consider exact inference about effects proportional to doses with noncompliance and effects whose magnitude varies with the degree of improvement that would occur without treatment. A simulation examines power

Lignin peroxidase mediated biotransformations useful in the biocatalytic production of vanillin

This research concentrates on lignin peroxidase (LiP) mediated biotrans-formations that are useful in producing vanillin.In order to obtain this extracellular enzyme, the white-rot fungus Bjerkandera sp. strain BOS55 was cultivated on nitrogen rich medium. This procedure resulted in a successful LiP production of 600 U/L. Peptone in the culture medium was shown to interfere with the standard LiP assay in which the formation of veratraldehyde (VAD) from veratryl alcohol (VA) is monitored. Removal of peptone by (NH 4 ) 2 SO 4 precipitation minimized the interference.BOS55 excreted at least seven LiP isozymes of which two were purified and characterized. The predominant LiP isozyme (LiP-2) oxidized VA to VAD in the pH range from 2.5 to 6.5. The VA oxidizing activity was optimal at the lowest pH. The K m for H 2 O 2 was strongly depended on the pH. At pH 5.0, a physiological pH, the Km for H 2 O 2 was similar to the extracellular H 2 O 2 concentration measured in cultures of BOS55.A model based on calculated ionisation potentials (IP) was developed to predict which potential vanillin precursor would be oxidized by LiP. By testing a series of non-phenolic aromatic compounds, of which the IP was calculated, an IP-threshold value of 9.0 eV was determined. This value was used to select compounds with a lower IP like O -acetyl coniferyl alcohol, and O -acetyl isoeugenol (isoeugenyl acetate, IEA). Indeed, these compounds were consumed and in part converted into vanillyl acetate, the acetyl ester of vanillin.IEA was studied to elucidate mechanisms of its oxidation andcleavage of the propenyl side chain in IEA into vanillyl acetate. It was found that IEA was consumed via redox mediation. IEA was only oxidized in the presence of the redox mediator VA. The latter was first oxidized by LiP to the radical cation (VA · +) which in its turn oxidized IEA to its corresponding radical cation IEA · +. The followingcleavage reaction was the result of O 2 -dependent chemical reactions which resulted in vanillyl acetate and ethanal.The isoeugenol methyl ether (DMPP) was also used to investigate the consumption and thecleavage mechanism. DMPP was not only consumed enzymatically, but also by O 2 -dependent self-propagating reactions. Mn 2+inhibited this chemical consumption. Since Mn 2+also inhibited the molar yield of the predominantcleavage product, VAD, it was concluded that this product was formed also during these chemical reactions. An other VAD producing route was discovered by incubating a DMPP oxidation side product, 1-(3',4'-dimethoxyphenyl)-2-propanone (DMPA) with LiP. Interestingly, VAD was only formed in the presence of O 2 . Without O 2 , solely DMPA dimers were detected by GC-MS.</p

Adult participation in children’s word searches: on the use of prompting, hinting, and supplying a model

Although word searching in children is very common, very little is known about how adults support children in the turns following the child’s search behaviours, an important topic because of the social, educational and clinical implications. This study characterises, in detail, teachers’ use of prompting, hinting and supplying a model. From a classroom dataset of 53 instances, several distinctive patterns emerged. A prompted completion sequence is initiated by a ‘word retrieval elicitor’ (‘fishing’) and is interpreted as a request to complete the phrase. Non-verbal prompting is accomplished through a combination of gaze and gesture and, also, as a series of prompts. Hinting supplies a verbal clue, typically via a wh-question, or by specifying the nature of the repairable. In contrast, the strategies that supply a linguistic model include both embedded and exposed corrections and offers of candidates. A sequential relationship was found between prompting, hinting and supplying a model which has implications for how clinicians and teachers can foster self-repair

Efficient Nonparametric Estimation of Causal Effects in Randomized Trials With Noncompliance

Causal approaches based on the potential outcome framework provide a useful tool for addressing noncompliance problems in randomized trials. We propose a new estimator of causal treatment effects in randomized clinical trials with noncompliance. We use the empirical likelihood approach to construct a profile random sieve likelihood and take into account the mixture structure in outcome distributions, so that our estimator is robust to parametric distribution assumptions and provides substantial finite-sample efficiency gains over the standard instrumental variable estimator. Our estimator is asymptotically equivalent to the standard instrumental variable estimator, and it can be applied to outcome variables with a continuous, ordinal or binary scale. We apply our method to data from a randomized trial of an intervention to improve the treatment of depression among depressed elderly patients in primary care practices

Random Effects Logistic Models for Analyzing Efficacy of a Longitudinal Randomized Treatment With Non-Adherence

We present a random effects logistic approach for estimating the efficacy of treatment for compliers in a randomized trial with treatment non-adherence and longitudinal binary outcomes. We use our approach to analyse a primary care depression intervention trial. The use of a random effects model to estimate efficacy supplements intent-to-treat longitudinal analyses based on random effects logistic models that are commonly used in primary care depression research. Our estimation approach is an extension of Nagelkerke et al.\u27s instrumental variables approximation for cross-sectional binary outcomes. Our approach is easily implementable with standard random effects logistic regression software. We show through a simulation study that our approach provides reasonably accurate inferences for the setting of the depression trial under model assumptions. We also evaluate the sensitivity of our approach to model assumptions for the depression trial

Achieving Effective Antidepressant Pharmacotherapy in Primary Care: The Role of Depression Care Management in Treating Late-Life Depression

To estimate the effect of an evidence-based depression care management (DCM) intervention on the initiation and appropriate use of antidepressant in primary care patients with late-life depression. DESIGN : Secondary analysis of data from a randomized trial. SETTING : Community, primary care. PARTICIPANTS : Randomly selected individuals aged 60 and older with routine appointments at 20 primary care clinics randomized to provide a systematic DCM intervention or care as usual. METHODS : Rates of antidepressant use and dose adequacy of patients in the two study arms were compared at each patient assessment (baseline, 4, 8, and 12 months). For patients without any antidepressant treatment at baseline, a longitudinal analysis was conducted using multilevel logistic models to compare the rate of antidepressant treatment initiation, dose adequacy when initiation was first recorded, and continued therapy for at least 4 months after initiation between study arms. All analyses were conducted for the entire sample and then repeated for the subsample with major or clinically significant minor depression at baseline. RESULTS : Rates of antidepressant use and dose adequacy increased over the first year in patients assigned to the DCM intervention, whereas the same rates held constant in usual care patients. In longitudinal analyses, the DCM intervention had a significant effect on initiation of antidepressant treatment (adjusted odds ratio (OR)=5.63, P <.001) and continuation of antidepressant medication for at least 4 months (OR=6.57, P =.04) for patients who were depressed at baseline. CONCLUSIONS : Evidence-based DCM models are highly effective at improving antidepressant treatment in older primary care patients.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/66406/1/j.1532-5415.2009.02226.x.pd

Cocos (Keeling) Corals Reveal 200 Years of Multidecadal Modulation of Southeast Indian Ocean Hydrology by Indonesian Throughflow

The only low latitude pathway of heat and salt from the Pacific Ocean to the Indian Ocean, known as Indonesian Throughflow (ITF), has been suggested to modulate Global Mean Surface Temperature (GMST) warming through redistribution of surface Pacific Ocean heat. ITF observations are only available since ~1990s, and thus, its multidecadal variability on longer time scales has remained elusive. Here we present a 200 year bimonthly record of geochemical parameters (d 18 O-Sr/Ca) measured on Cocos (Keeling) corals tracking sea surface temperature (SST; Sr/Ca) and sea surface salinity (SSS; seawater-d 18 O-d 18 O sw ) in the southeastern tropical Indian Ocean (SETIO). Our results show that SETIO SSS and d 18 O sw were impacted by ITF transport over the past 60 years, and therefore, reconstructions of Cocos d 18 O sw hold information on past ITF variability on longer time spans. Over the past 200 years ITF leakage into SETIO is dominated by the interannual climate modes of the Pacific Ocean (El Niño—Southern Oscillation) and Indian Ocean (Indian Ocean Dipole). Pacific decadal climate variability (represented by the Pacific Decadal Oscillation) significantly impacted ITF strength over the past 200 years determining the spatiotemporal SST and SSS advection into the Indian Ocean on multidecadal time scales. A comparison of our SETIO d 18 O sw record to GMST shows that ITF transport varied in synchrony with global warming rate, being predominantly high/low during GMST warming slowdown/acceleration, respectively. This hints toward an important role for the ITF in global warming rate modulation

The Ndc80 complex targets Bod1 to human mitotic kinetochores

Regulation of protein phosphatase activity by endogenous protein inhibitors is an important mechanism to control protein phosphorylation in cells. We recently identified Biorientation defective 1 (Bod1) as a small protein inhibitor of protein phosphatase 2A containing the B56 regulatory subunit (PP2A-B56). This phosphatase controls the amount of phosphorylation of several kinetochore proteins and thus the establishment of load-bearing chromosome-spindle attachments in time for accurate separation of sister chromatids in mitosis. Like PP2A-B56, Bod1 directly localizes to mitotic kinetochores and is required for correct segregation of mitotic chromosomes. In this report, we have probed the spatio-temporal regulation of Bod1 during mitotic progression. Kinetochore localization of Bod1 increases from nuclear envelope breakdown until metaphase. Phosphorylation of Bod1 at threonine 95 (T95), which increases Bod1's binding to and inhibition of PP2A-B56, peaks in prometaphase when PP2A-B56 localization to kinetochores is highest. We demonstrate here that kinetochore targeting of Bod1 depends on the outer kinetochore protein Ndc80 and not PP2A-B56. Crucially, Bod1 depletion functionally affects Ndc80 phosphorylation at the N-terminal serine 55 (S55), as well as a number of other phosphorylation sites within the outer kinetochore, including Knl1 at serine 24 and 60 (S24, S60), and threonine T943 and T1155 (T943, T1155). Therefore, Ndc80 recruits a phosphatase inhibitor to kinetochores which directly feeds forward to regulate Ndc80, and Knl1 phosphorylation, including sites that mediate the attachment of microtubules to kinetochores