The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting

In this paper we critically evaluate the standard-setting inferences that can be drawn from value relevance research studies that are motivated by standard setting. Our evaluation concentrates on the theories of accounting, standard setting and valuation that underlie those inferences. Unless those underlying theories are descriptive of accounting, standard setting and valuation, the value-relevance literature\u27s reported associations between accounting numbers and common equity valuations have limited implications or inferences for standard setting; they are mere associations. We argue that the underlying theories are not descriptive and hence drawing standard-setting inferences is difficult

Products Liability

The authors discuss recent developments in Florida law in the area of products liability. The distinctions between the three theories of recovery in products liability actions, negligence, implied warranty and strict liability, are clarified through close and detailed analysis. The authors prefer strict liability to the other two causes of action because of its lessened burden of proof on plaintiffs and its less intricate analysis. The examination of case law, however, leads the authors to conclude that the courts are often applying the strict liability doctrine incorrectly

EFFECTS OF DORSIFLEXION ON ENERGY EXPENDITURE DURING CROSS·COUNTRY SKIING USING THE V1 SKATE TECHNIQUE

Competitive cross-country skiing involves race events of different distances conducted over natural terrain. The primary objective of the skier is to cover the race distance as quickly as possible. This requires the athlete to achieve a high speed to energy expenditure ratio while maintaining physiological strain within tolerable limits. Thus, the influence of various mechanical techniques of skiing on energy expenditure and physiological strain is of interest to skiers. There has been interest concerning the possible effects of various joint angles on skiing techniques (Smith, 1992). More specifically, ankle flexion seems to play some role in reducing the abovementioned speed to energy expenditure ratio. An increase in dorsiflexion may be reflective of a more forward center of mass position and a degree of force oriented downward and rearward onto the ski. A portion of this force may be propulsive. As a result, increased dorsiflexion may provide lower oxygen demands for a given velocity of movement. The purpose of this study was to examine whether oxygen uptake and energy expenditure vary with different degrees of ankle dorsiflexion during the V1 skating technique. A second objective was to determine if a degree exists where dorsiflexion does not influence energy expenditure during the V1 skating technique

Measurement and subjective assessment of water generated sounds

YesThere is increasing concern with protecting quiet and tranquil areas from intrusive noise. Noise reduction at source and barriers to transmission are mitigation measures often considered. An alternative is to attempt to mask or distract attention away from the noise source. The masking or distracting sound source should be pleasant so that it does not add to any irritation caused by the noise source alone. The laboratory measurements described in this paper consisted of capturing under controlled conditions the third octave band spectra of water falling onto water, gravel, bricks and small boulders and various combinations. These spectra were then matched with typical traffic noise spectra to assess the degree of masking that could be expected for each option. Recordings were also taken during each measurement and these were used later to enable the subjective assessment of the tranquility of the sounds. It was found that there were differences between water sounds both in terms of masking and their subjective impact on tranquility

Modeling Oxygen Uptake during V1 Treadmill Roller Skiing

The use of regression equations to predict oxygen uptake in relation to speed, grade, power output, and anthropometric characteristics is common in cardiac rehabilitation and athlete fitness testing. Research has suggested that sport specific testing improves the reliability of the test methodology and is appropriate for the development of effective training programs. This study focused on the development of a cross-country skiing specific predictor of maximal oxygen uptake based on treadmill speed, treadmill grade, gender, and body mass. This project simulated snow skiing on a large research treadmill using roller skis. A small sample size (N = 34) warranted the use of bootstrapping techniques and multiple regression analysis to develop a cross-country skiing specific model of oxygen uptake. The stability of each bootstrapped sample was confirmed via a cross-validation procedure. The equation of best resolve was: VO2 = -4.534 + 0.223(G) + 0.061(BM) + 0.139(TG) + 0.016(TS) in which G = Gender, BM = Body Mass, TG = Treadmill Grade, TS = Treadmill Speed. The resultant model can be used to design training programs, develop athlete fitness testing or research protocols, and to predict maximal oxygen uptake when sophisticated metabolic measurement equipment is unavailable

The S. pombe translation initiation factor eIF4G is sumoylated and associates with the SUMO protease Ulp2

SUMO is a small post-translational modifier, that is attached to lysine residues in target proteins. It acts by altering proteinprotein interactions, protein localisation and protein activity. SUMO chains can also act as substrates for ubiquitination, resulting in proteasome-mediated degradation of the target protein. SUMO is removed from target proteins by one of a number of specific proteases. The processes of sumoylation and desumoylation have well documented roles in DNA metabolism and in the maintenance of chromatin structure. To further analyse the role of this modification, we have purified protein complexes containing the S. pombe SUMO protease, Ulp2. These complexes contain proteins required for ribosome biogenesis, RNA stability and protein synthesis. Here we have focussed on two translation initiation factors that we identified as co-purifying with Ulp2, eIF4G and eIF3h. We demonstrate that eIF4G, but not eIF3h, is sumoylated. This modification is increased under conditions that produce cytoplasmic stress granules. Consistent with this we observe partial co-localisation of eIF4G and SUMO in stressed cells. Using HeLa cells, we demonstrate that human eIF4GI is also sumoylated; in vitro studies indicate that human eIF4GI is modified on K1368 and K1588, that are located in the C-terminal eIF4A- and Mnk-binding sites respectively

Review on abyssomicins:Inhibitors of the chorismate pathway and folate biosynthesis

Antifolates targeting folate biosynthesis within the shikimate-chorismate-folate metabolic pathway are ideal and selective antimicrobials, since higher eukaryotes lack this pathway and rely on an exogenous source of folate. Resistance to the available antifolates, inhibiting the folate pathway, underlines the need for novel antibiotic scaffolds and molecular targets. While para-aminobenzoic acid synthesis within the chorismate pathway constitutes a novel molecular target for antifolates, abyssomicins are its first known natural inhibitors. This review describes the abyssomicin family, a novel spirotetronate polyketide Class I antimicrobial. It summarizes synthetic and biological studies, structural, biosynthetic, and biological properties of the abyssomicin family members. This paper aims to explain their molecular target, mechanism of action, structure–activity relationship, and to explore their biological and pharmacological potential. Thirty-two natural abyssomicins and numerous synthetic analogues have been reported. The biological activity of abyssomicins includes their antimicrobial activity against Gram-positive bacteria and mycobacteria, antitumor properties, latent human immunodeficiency virus (HIV) reactivator, anti-HIV and HIV replication inducer properties. Their antimalarial properties have not been explored yet. Future analoging programs using the structure–activity relationship data and synthetic approaches may provide a novel abyssomicin structure that is active and devoid of cytotoxicity. Abyssomicin J and atrop-o-benzyl-desmethylabyssomicin C constitute promising candidates for such programs

Correlates of Psychopathic Personality Traits in Everyday Life: Results from a Large Community Survey

Although the traits of psychopathic personality (psychopathy) have received extensive attention from researchers in forensic psychology, psychopathology, and personality psychology, the relations of these traits to aspects of everyday functioning are poorly understood. Using a large internet survey of members of the general population (N = 3388), we examined the association between psychopathic traits, as measured by a brief but well-validated self-report measure, and occupational choice, political orientation, religious affiliation, and geographical residence. Psychopathic traits, especially those linked to fearless dominance, were positively and moderately associated with holding leadership and management positions, as well as high-risk occupations. In addition, psychopathic traits were positively associated with political conservatism, lack of belief in God, and living in Europe as opposed to the United States, although the magnitudes of these statistical effects were generally small in magnitude. Our findings offer preliminary evidence that psychopathic personality traits display meaningful response penetration into daily functioning, and raise provocative questions for future research

Did Ebola emerge in West Africa by a policy-driven phase change in agroecology? Ebola's social context

SCOPUS: no.jinfo:eu-repo/semantics/publishe