The analysis of attractive rates offered under Dual Structured Notes without principal protection, regarding the probability to occur and the operation at market prices of the implicit options

This paper has the purpose to determine whether the attractive rates offered by a local Investment Bank in Mexico under structured products, more specifically under structured notes without principal protection denominated “Dual Structured Notes”, are plausible to get, showing whether the strikes of the implicit options were chosen within critical price values for the foreign exchange rate MXN/USD and as consequence whether the options implicit in the notes were operated at market prices. In order to make an analysis of the Dual short-term structured notes, we are going to focus in the option implicit in the notes and the underlying asset. Firstly, we are going to calculate the critical exchange rate prices in the left and right tail of the term ahead MXN/USD exchange rate stochastic variable distribution. Secondly, we are going to compute the options price at the original strike and at those critical values, in order to compare it and determine whether those instruments were sold at market prices within the range. Thirdly, we are going to estimate the analytical value-at-risk (VaR) as a tool for the investors to know the risk of this kind of products. As a result of this work, such actors as pushers, advisors and managers that encourage investors to take structured notes without any reference to their risk profile, will be able to provide a guidance for investment decisions in order to assess investors the risks of these notes based on critical prices for the exchange rate and VaR information. Additionally, these patterns have the potential to provide a technical background for the Mexican and International Regulators to incorporate the minimum requirements and rules that financial companies should implement in order to issue and allocate structured notes without any principal protection to their customers. These results give also a possibility to develop the base for the inference if the implicit options or other financial products, that are sold or bought to partners of the same Financial Group, are operated at market prices

Contabilidad Financiera: Contabilidacion y analisis de pasivos aplicados a las Normas Internacionales de Informacion Financiera para la Pyme en Womans Secrets S,A en el periodo finalizado al 31 de diciembre 20013

Para la presentación de este trabajo investigativo cuyo tema general es la contabilidad financiera la cual tiene por objetivo general desarrollar la aplicación de las normas internacionales de información financiera para las PYME utilizada en la contabilización y análisis de pasivos en la empresa Woman´s Secret, S.A. en el periodo finalizado al 31 de diciembre 2013, se utilizo la metodología investigativa de estudio de caso, obteniendo información de diferente fuentes, como libros y la publicación emitida por IASCF de las normas internacionales de información financiera para las PYME. Esto favoreció a la formulación de conclusiones las cuales pretenden ayudar a Woman´s Secret, S.A. Para la toma de decisiones. Como resultado de esta investigación se desarrollo las generalidades y conceptos de la contabilidad financiera llegando a la conclusión que es la disciplina mediante la cual se clasifican, registran y presentan las operaciones cuantificables en dinero de toda entidad. La función principal de esta es llevar en formar histórica la vida económica de las empresas de manera que esta información sea comparable. También se logro estudiar el concepto de las normas internacionales de información financiera, logrando entender que son los Estándares Internacionales en el desarrollo de la actividad contable y suponen un manual contable de la forma como es aceptable en el mundo de ahí la importancia de que las empresas puedan adoptarlas para un mejor desempeño financiero. Y generalidades y registro de los pasivos, los cuales según las normas internacionales de información financiera son obligaciones presentes que surgieron a raíz de sucesos pasados, por lo cual la entidad tendrá que desprenderse de recursos económicos

THE COLLEGE OF NURSING FACULTY PERCEPTIONS AND ACCEPTABILITY TO THE UNIVERSITY’S STUDENT RETENTION AND ELIMINATION POLICY

Student retention is defined as the extent to which the learners stay or remain at an HEI or Higher Education Institution and complete a program or course of study within a specified period. Several terms are linked to describe retention and its’ policies. Based on research, one of the key components of student success is the faculty. They play a vital role in the student's college experiences, including retention. A college student manual was distributed University-wide and supplemental manuals were created to provide information to the students and faculty regarding rules and regulations. However, despite the presence of these documents, a study regarding the faculty’s perception and whether they accept these policies is still non-existent. The role of the faculty in successful institutional efforts in student retention is not well investigated. Therefore, these weaknesses can challenge the successful outcomes of many institutional efforts, hence creating this research initiative. The purpose of this study is to explore the faculty’s perception regarding the student retention and elimination policy. Moreover, the acceptability, appropriateness, and feasibility of the policy were evaluated. The current research findings and recommendations could assist the University and administration in developing strategic plans to respond more effectively to challenges associated with student retention.The current analysis applied a mixed-methods approach of triangulating the quantitative questionnaire and qualitative interviews. Particularly the concurrent triangulation strategy. . Based on the findings, all areas yielded high acceptability (4.32), highly appropriate (4.375), and highly feasible as reflected in the table. This would mean that the faculty embraced the contents of the student manual about its’ retention and elimination policy. However, four themes emerged during data analysis namely: (A) Dissemination; (B) Orientation; (C) Action; and (D) Revalidation. The faculty members understand the value they bring to institutions’ ability to help retain students, because they care about their success, and strive to incorporate practices that support student retention. The findings show that the faculty have moved beyond needing to be persuaded that they are important to student retention to recognizing the value of their role. Faculty are willing to participate in student retention initiatives that align with their values

Exploring the Relationship Between Impulsivity and Shame and Guilt-Proneness

The emotional experience of shame is characterized by negative self-evaluations, while guilt is characterized by negative behavioral-evaluations. Previous research has found shame to be the more maladaptive of these “self-conscious” emotions due to its association with various health-risk behaviors. This study investigated the relationship between impulsivity and shame and guilt-proneness in a population of undergraduate students. Whether this relationship predicts behavioral internalization or externalization was also examined. Students from the Texas A&M Psychology subject pool completed behavioral and self-report measures of impulsivity, shame-and guilt-proneness, and behavioral tendencies. Structural equation modeling was used to determine if shame and guilt-proneness mediate relationships between impulsivity and behavioral internalization and externalization

Partial Mitigation of Oxidized Phospholipid-Mediated Mitochondrial Dysfunction in Neuronal Cells by Oxocarotenoids

Mitochondria are important (patho)physiological sources of reactive oxygen species (ROS) that mediate mitochondrial dysfunction and phospholipid oxidation; an increase in mitochondrial content of oxidized phospholipid (OxPL) associates with cell death. Previously we showed that the circulating OxPL 1-palmitoyl-2-(5’-oxo-valeroyl)-sn-glycero-3-phosphocholine (POVPC) increases in patients with Alzheimer’s disease (AD), and associates with lower plasma antioxidant oxocarotenoids, zeaxanthin, and lutein. Since oxocarotenoids are metabolized in mitochondria, we propose that during AD, lower concentrations of mitochondrial zeaxanthin and lutein may result in greater phospholipid oxidation and predispose to neurodegeneration. Here, we have investigated whether non-toxic POVPC concentrations impair mitochondrial metabolism in differentiated (d)SH-SY5Y neuronal cells and whether there is any protective role for oxocarotenoids against mitochondrial dysfunction. After 24 hours, glutathione (GSH) concentration was lower in neuronal cells exposed to POVPC (1–20μM) compared with vehicle control without loss of viability compared to control. However, mitochondrial ROS production (determined by MitoSOX oxidation) was increased by 50% only after 20μM POVPC. Following delivery of lutein (0.1-1μM) and zeaxanthin (0.5-5μM) over 24 hours in vitro, oxocarotenoid recovery from dSH-SY5Y cells was >  50%. Co-incubation with oxocarotenoids prevented loss of GSH after 1μM but not 20μM POVPC, whereas the increase in ROS production induced by 20μM POVPC was prevented by lutein and zeaxanthin. Mitochondrial uncoupling increases and ATP production is inhibited by 20μM but not 1μM POVPC; carotenoids protected against uncoupling although did not restore ATP production. In summary, 20μM POVPC induced loss of GSH and a mitochondrial bioenergetic deficit in neuronal cells that was not mitigated by oxocarotenoids

A cross-sectional feasibility study of nutrient intake patterns in people with Parkinson’s compared to government nutrition guidelines

Background: Diet could have implications for disease progression and management in people with Parkinson’s disease (PwP). However, the knowledge of diet intake patterns in PwP is limited. Objectives: We set out to assess the feasibility of collecting diet data in PwP to determine food and nutrient intake, in order to compare to national nutrition guidelines and thus understand the habits in this population. Methods: In this cross-sectional feasibility study, PwP were approached through local support groups throughout the Thames Valley and were asked to complete a Food Frequency Questionnaire. Eligibility criteria included a self-reported neurologist confirmed diagnosis of Parkinson’s disease. Completeness of questionnaires was reported and 80% was considered appropriate for each measure including demographic information. Results: Response rate was 61% and missing data rate for the 121 returned questionnaires was 74%; however, of the 90 used for analysis there was 100% completion of the questionnaires. Compared to the UK government guidelines, protein was significantly higher for both males and females and fluid intake was lower for both genders (p < 0.001). There were several other differences in nutrient intake compared to guidelines. Conclusion: We observed high levels of engagement from PwP and found that assessing food and nutrient patterns in PwP was feasible. Importantly, the diet was generally healthy overall, yet there were specific nutrients that may affect medication metabolism in PwP that were found to be high. Therefore further research into this emerging and important area is warranted

Preserving and Cataloging the Charles F. Snow Photograph Collection

It is wonderful when a significant collection like the Snow Studio of Photography, which was in business for over 55 years, survives. What is even more amazing is that the information linking sitters with their images has also survived. The owner, Charles F. Snow (1886-1964), was a notable portrait photographer, earning accolades from around the nation and across the pond. Snow was known to push the artistic boundaries of photography within his business. Throughout his early career, Snow considered himself to be the informal photographer of the University of Colorado. Before his death, Snow sold the portion of his collection dealing with the University of Colorado Boulder to the Library. A few years after his death his son sold the business to Hans Hink. In 1972, and again later in 1984, Hink donated the rest of Snow’s negatives he had in his possession. Each donation has been handled differently by library staff. Therefore, the Charles Snow Photograph collection has had multiple organizational schemes imposed on it over the years

Toxicological characterisation of two novel selective aryl hydrocarbon receptor modulators in Sprague-Dawley rats

The aryl hydrocarbon receptor (AHR) mediates the toxicity of dioxins, but also plays important physiological roles. Selective AHR modulators, which elicit some effects imparted by this receptor without causing the marked toxicity of dioxins, are presently under intense scrutiny. Two novel such compounds are IMA-08401 (N-acetyl-N-phenyl-4-acetoxy-5-chloro-1,2-dihydro-1-methyl-2-oxo-quinoline-3-carboxamide) and IMA-07101 (N-acetyl-N-(4-trifluoromethylphenyl)-4-acetoxy-1,2-dihydro-5-methoxy-1-methyl-2-oxo-quinoline-3-carboxamide). They represent, as diacetyl prodrugs, AHR-active metabolites of the drug compounds laquinimod and tasquinimod, respectively, which are intended for the treatment of autoimmune diseases and cancer. Here, we toxicologically assessed the novel compounds in Sprague-Dawley rats, after a single dose (8.75-92.5 mg/kg) and 5-day repeated dosing at the highest doses achievable (IMA-08401: 100 mg/kg/day; and IMA-07101: 75 mg/kg/day). There were no overt clinical signs of toxicity, but body weight gain was marginally retarded, and the treatments induced minimal hepatic extramedullary haematopoiesis. Further, both the absolute and relative weights of the thymus were significantly decreased. Cyp1a1 gene expression was substantially increased in all tissues examined. The hepatic induction profile of other AHR battery genes was distinct from that caused by 2,3,7,8-tetrachlorodibenzo-p-dioxin (TCDD). The only marked alterations in serum clinical chemistry variables were a reduction in triglycerides and an increase in 3-hydroxybutyrate. Liver and kidney retinol and retinyl palmitate concentrations were affected largely in the same manner as reported for TCDD. In vitro, the novel compounds activated CYP1A1 effectively in H4IIE cells. Altogether, these novel compounds appear to act as potent activators of the AHR, but lack some major characteristic toxicities of dioxins. They therefore represent promising new selective AHR modulators. (C) 2017 Elsevier Inc. All rights reserved.Peer reviewe

Supply chains’ failure in workers’ rights with regards to the SDG compass: a doughnut theory perspective

Many supply chains have pledged to prevent the violation of workers’ rights as part of social sustainability in their far-flung supply chains. This paper provides a way to understand why supply chains fail to overcome the violation of workers’ rights by mapping the UN SDGs onto the social foundations of the doughnut model, with respect to workers’ rights in supply chains. We develop the sustainable supply chain doughnut model with regards to the SDGs, through which we investigate workers’ rights violations. Examples from both UK-based and world-wide supply chains illustrates our conceptual model. Supply chains have shortfalls in all aspects of the social foundation when it comes to workers as one of their main stakeholders. Until supply chains are successful in overcoming shortfalls across all elements of the social foundation, moving to the next layer of the doughnut framework is impossible, which is the safe and just space for all humans, including workers. This ‘safe and just space’ seems out of reach despite international efforts such as the SDGs. The resulting conceptual model can be the foundation for descriptive, instrumental, and normative research on workers’ rights in the supply chain as part of the social sustainability