Chronological review of the authoritative literature on interperiod tax allocation: 1940-1985

In this paper, the authoritative literature is reviewed chronologically to trace the development of interperiod tax allocation from its inception in the early 1940s to late 1985. The study reveals an evolution from acceptance of either the liability, deferred or net-of-tax methods of partial allocation to the deferred method of comprehensive allocation. The FASB\u27s recent endorsement of the liability method of comprehensive allocation suggests a major theoretical shift from accounting policy followed since 1967

A three dimensional model of the Venusian thermosphere with superrotation

An improved three dimensional spectral model of the thermosphere of Venus is described. The model solves the Navier-Stokes equations and includes nonlinear effects for an arbitrary number of atmospheric species. A two dimensional axisymmetric model of the superrotation of the thermosphere is also presented. This model addresses the Pioneer-Venus mission finding, which suggested the thermospheric rotation rate to be much higher than that of the planet as seen from the asymmetric distribution of hydrogen and helium. Both models include the effects of an anisotropic eddy diffusion that is consistent with atmospheric mixing length theory

Introducing Environmental Toxicology in Instructional Labs: The Use of a Modified Amphibian Developmental Toxicity Assay to Support Inquiry-Based Student Projects

Introducing students to the process of scientific inquiry is a major goal of high school and college labs. Environmental toxins are of great concern and public interest. Modifications of a vertebrate developmental toxicity assay using the frog Xenopus laevis can support student-initiated toxicology experiments that are relevant to humans. Teams of students formulate hypotheses, perform experiments, analyze data, and present their results. By performing experiments to investigate the toxicity of household chemicals, pharmaceuticals, or agricultural chemicals, students will gain an appreciation of the environmental effects of improper disposal of common chemicals and industrial or agricultural run-off

AN ECONOMIC ANALYSIS OF PASTURE-RAISED BEEF SYSTEMS IN APPALACHIA

Cow-calf operations are important enterprises for family farmers in Appalachia and provide significant opportunity for supplemental income. This analysis constitutes a thorough economic assessment of pasture-raised beef production, an alternative to traditional production that could benefit the region's producers in terms of profitability and mitigated risk. Stochastic budgeting was utilized for profitability and risk comparison between traditional and pasture-raised operations and accounted for seasonal variability in prices, pasture availability and animal performance. Pasture-raised systems, in relation to traditional ones, were shown to consistently yield higher returns over variable costs and were shown less likely to yield losses over total costs in typical production seasons. Economic risk for pasture-raised producers stems largely from production factors but, overall, is seemingly less pronounced than the market risk faced by traditional producers selling live cattle.Farm Management,

History of pooling of interests: Accounting for business combinatons in the United States

This paper traces the development of pooling of interests accounting for business combinations from 1945 to 1991. The history of the pooling concept is reviewed chronologically with particular emphasis on the events of 1969-1970 that were related to the most recent pronouncement on the subject, Accounting Principles Board (APB) Opinion No. 16. Early in its life (1974), the Financial Accounting Standards Board (FASB) placed a project on its agenda to reconsider pooling of interests accounting. That project was removed from the FASB\u27s agenda in 1981. APB Opinion No. 16 has gone essentially unchanged as it relates to the accounting for a business combination as a pooling of interests. Resolution of implementation issues has been left largely to the Securities and Exchange Commission and the accounting profession. The FASB has a project on its agenda on Consolidations and Related Matters that may impact pooling of interests accounting. There also is some pressure for the FASB to revisit accounting for business combinations

Three Approaches to Documenting Database Migrations

Database migration is a crucial aspect of digital collections management, yet there are few best practices to guide practitioners in this work. There is also limited research on the patterns of use and processes motivating database migrations. In the “Migrating Research Data Collections” project, we are developing these best practices through a multi-case study of database and digital collections migration. We find that a first and fundamental problem faced by collection staff is a sheer lack of documentation about past database migrations. We contribute a discussion of ways information professionals can reconstruct missing documentation, and some three approaches that others might take for documenting migrations going forward. [This paper is a conference pre-print presented at IDCC 2020 after lightweight peer review.

Deer Use of Riparian Zones and Adjacent Pine Plantations in Texas

The authors monitored white-tailed deer (Odocoileus virginianus) use of riparian zones (RZ’s) and adjacent pine plantations of 3 age classes (young, 1 to 3 years old; intermediate, 5 to 7 years old; and older, 9 to 13 years old) using radio telemetry for 2 years on a 1,300 ha study area near Alto, TX. Riparian zones comprised 22.0 percent of the area; young, intermediate, and older pine plantations comprised 19.1 percent, 45.7 percent, and 13.2 percent, respectively. Based on data from 4 to 9 deer the first year and 12 to 17 deer the second year, home ranges averaged 103, 71, 95, and 114 ha during spring, summer, fall, and winter, respectively, and were composed primarily of intermediate-age plantations and RZ’s. Deer showed significant preferences for intermediate-age pine plantations during all seasons and for RZ’s during fall and winter. Older plantations produced little forage due to canopy closure, and were generally avoided throughout the year. Young plantations, which provided the most forage but the least cover, received relatively light yearlong use and were a minor component of deer home ranges. For females and young males, this study demonstrates that, where available, RZ’s may comprise an important component of deer home ranges in intensively managed forests

Effect of Allyl Isothiocyanate on Developmental Toxicity in Exposed Xenopus Laevis Embryos

The pungent natural compound allyl isothiocyanate isolated from the seeds of Cru-ciferous (Brassica) plants such as mustard is reported to exhibit numerous beneficialhealth-promoting antimicrobial, antifungal, anticarcinogenic, cardioprotective, and neu-roprotective properties. Because it is also reported to damage DNA and is toxic to aquaticorganisms, the objective of the present study was to determine whether it possesses tera-togenic properties. The frog embryo teratogenesis assay-Xenopus (FETAX) was used todetermine the following measures of developmental toxicity of the allyl isothiocyanate:(a) 96-h LC50, defined as the median concentration causing 50% embryo lethality; (b) 96-h EC50, defined as the median concentration causing 50% malformations of the survivingembryos; and (c) teratogenic malformation index (TI), equal to 96-h LC50/96-h EC50. Thequantitative results and the photographs of embryos before and after exposure suggest thatallyl isothiocyanate seems to exhibit moderate teratogenic properties. The results also indi-cate differences in the toxicity of allyl isothiocyanate toward exposed embryos observedin the present study compared to reported adverse effects of allyl isothiocyanate in fish,rodents, and humans. The significance of the results for food safety and possible approachesto protect against adverse effects of allyl isothiocyanate are discussed

The Production of Propionic Acid from Pentoses by Propionibacterium pentosaceum

Propionibacterium pentosaceum attacks pentoses (xylose, arabinose) with the production of propionic and acetic acids