Classification of expenses from the standpoint of human capital constituents as a prerequisite of accounting methodology development

У статті запропоновано класифікацію витрат, виходячи з положень теорії людського капіталу, у розрізі складових людського капіталу, в основу якої покладено фази його життєвого циклу (витрати на формування, використання та відтворення), що забезпечує систематизацію релевантної інформації в необхідних аналітичних розрізах і сприяє розвитку методології бухгалтерського обліку в частині відображення таких витрат на рахунках.Classification of expenses has been suggested stemming from the statements of the human capital theory from the point of human capital constituents, the basis for which is the phases of its life cycle (expenses on formation, utilization and renewal), which secures the systematization of relevant information in the necessary analytical sections and assists in the development of accounting methodology in the part of reflection such kind of expenses on accounts

Analysis and Assembling of Network Structure in Mutualistic Systems

It has been observed that mutualistic bipartite networks have a nested structure of interactions. In addition, the degree distributions associated with the two guilds involved in such networks (e.g. plants & pollinators or plants & seed dispersers) approximately follow a truncated power law. We show that nestedness and truncated power law distributions are intimately linked, and that any biological reasons for such truncation are superimposed to finite size effects . We further explore the internal organization of bipartite networks by developing a self-organizing network model (SNM) that reproduces empirical observations of pollination systems of widely different sizes. Since the only inputs to the SNM are numbers of plant and animal species, and their interactions (i.e., no data on local abundance of the interacting species are needed), we suggest that the well-known association between species frequency of interaction and species degree is a consequence rather than a cause, of the observed network structure.Comment: J. of. Theor. Biology, in pres

Transfer after process-based object-location memory training in healthy older adults

A substantial part of age-related episodic memory decline has been attributed to the decreasing ability of older adults to encode and retrieve associations among simultaneously processed information units from long-term memory. In addition, this ability seems to share unique variance with reasoning. In this study, we therefore examined whether process-based training of the ability to learn and remember associations has the potential to induce transfer effects to untrained episodic memory and reasoning tasks in healthy older adults (60-75 years). For this purpose, the experimental group (n = 36) completed 30 sessions of process-based objectlocation memory training, while the active control group (n = 31) practiced visual perception on the same material. Near (spatial episodic memory), intermediate (verbal episodic memory), and far transfer effects (reasoning) were each assessed with multiple tasks at four measurements (before, midway through, immediately after, and 4 months after training). Linear mixed-effects models revealed transfer effects on spatial episodic memory and reasoning that were still observed 4 months after training. These results provide first empirical evidence that process-based training can enhance healthy older adults' associative memory performance and positively affect untrained episodic memory and reasoning abilities

Multiplayer Cost Games with Simple Nash Equilibria

Multiplayer games with selfish agents naturally occur in the design of distributed and embedded systems. As the goals of selfish agents are usually neither equivalent nor antagonistic to each other, such games are non zero-sum games. We study such games and show that a large class of these games, including games where the individual objectives are mean- or discounted-payoff, or quantitative reachability, and show that they do not only have a solution, but a simple solution. We establish the existence of Nash equilibria that are composed of k memoryless strategies for each agent in a setting with k agents, one main and k-1 minor strategies. The main strategy describes what happens when all agents comply, whereas the minor strategies ensure that all other agents immediately start to co-operate against the agent who first deviates from the plan. This simplicity is important, as rational agents are an idealisation. Realistically, agents have to decide on their moves with very limited resources, and complicated strategies that require exponential--or even non-elementary--implementations cannot realistically be implemented. The existence of simple strategies that we prove in this paper therefore holds a promise of implementability.Comment: 23 page

Convection in nanofluids with a particle-concentration-dependent thermal conductivity

Thermal convection in nanofluids is investigated by means of a continuum model for binary-fluid mixtures, with a thermal conductivity depending on the local concentration of colloidal particles. The applied temperature difference between the upper and the lower boundary leads via the Soret effect to a variation of the colloid concentration and therefore to a spatially varying heat conductivity. An increasing difference between the heat conductivity of the mixture near the colder and the warmer boundary results in a shift of the onset of convection to higher values of the Rayleigh number for positive values of the separation ratio psi>0 and to smaller values in the range psi<0. Beyond some critical difference of the thermal conductivity between the two boundaries, we find an oscillatory onset of convection not only for psi<0, but also within a finite range of psi>0. This range can be extended by increasing the difference in the thermal conductivity and it is bounded by two codimension-2 bifurcations.Comment: 13 pages, 11 figures; submitted to Physical Review

Methotrexate-associated toxicity in children with Down syndrome and acute lymphoblastic leukemia during consolidation therapy with high dose methotrexate according to ALL-BFM treatment regimen

Children with Down syndrome (DS) and acute lymphoblastic leukemia (ALL) often suffer from severe toxicities during treatment, especially with high-dose methotrexate (HD-MTX). Systematic data on methotrexate (MTX) toxicity in these patients are rare. We analyzed seven MTX-associated toxicities during consolidation therapy in 103 DS- and 1,109 non-DS-patients (NDS) with ALL (NDS-ALL) enrolled in ALL-Berlin-Frankfurt-Münster (ALL-BFM) trials between 1995-2016 and 1995-2007, respectively. Patients received four courses MTX (5 g/m2 each) plus intrathecal MTX and 6-mercaptopurine (6-MP). From 2004 onwards, a dose of 0.5 g/m2 in the first MTX course has been recommended for DS-patients. DS-patients showed higher rates of grade 3/4 toxicities after the first course with 5 g/m2 MTX compared to NDS-patients (grade 3/4 toxicities 62 in 45 DS-patients vs 516 in 1,089 NDS-patients, P<0.001). The dose reduction (0.5 g/m2) in DS-patients has reduced toxicity (39 in 51 patients, P<0.001) without increasing the relapse risk (reduced dose, 5-year cumulative relapse incidence = 0.09±0.04 vs high dose, 0.10±0.05, P=0.51). MTX dose escalation to 1.0 g/m2 for DS-patients who tolerated 0.5 g/m2 (n= 28 of 51 patients) did not result in an increased rate of grade 3/4 toxicities after the second course (P=0.285). Differences in MTX plasma levels at 42 and 48 hours after the start of the first methotrexate infusion did not explain higher toxicity rates in DS-patients treated with 0.5 g/m2 compared to NDS-patients treated with 5 g/m2 Within the DS cohort a higher MTX plasma level was associated with increased toxicity. In conclusion, dose reduction in the first MTX course reduced severe toxicities without increasing the risk of relapse. (ClinicalTrials.gov identifier: NTC00430118, NCT01117441)

On the MBM12 Young Association

I present a comprehensive study of the MBM12 young association (MBM12A). By combining infrared (IR) photometry from the Two-Micron All-Sky Survey (2MASS) survey with new optical imaging and spectroscopy, I have performed a census of the MBM12A membership that is complete to 0.03 Msun (H~15) for a 1.75deg X 1.4deg field encompassing the MBM12 cloud. I find five new members with masses of 0.1-0.4 Msun and a few additional candidates that have not been observed spectroscopically. From an analysis of optical and IR photometry for stars in the direction of MBM12, I identify M dwarfs in the foreground and background of the cloud. By comparing the magnitudes of these stars to those of local field dwarfs, I arrive at a distance modulus 7.2+/-0.5 (275 pc) to the MBM12 cloud; it is not the nearest molecular cloud and is not inside the local bubble of hot ionized gas as had been implied by previous distance estimates of 50-100 pc. I have also used Li strengths and H-R diagrams to constrain the absolute and relative ages of MBM12A and other young populations; these data indicate ages of 2 +3/-1 Myr for MBM12A and 10 Myr for the TW Hya and Eta Cha associations. MBM12A may be a slightly evolved version of the aggregates of young stars within the Taurus dark clouds (~1 Myr) near the age of the IC 348 cluster (~2 Myr).Comment: to be published in The Astrophysical Journal, 41 pages, 14 figures, also found at http://cfa-www.harvard.edu/sfgroup/preprints.htm

Noise induced transition from an absorbing phase to a regime of stochastic spatiotemporal intermittency

We introduce a stochastic partial differential equation capable of reproducing the main features of spatiotemporal intermittency (STI). Additionally the model displays a noise induced transition from laminarity to the STI regime. We show by numerical simulations and a mean-field analysis that for high noise intensities the system globally evolves to a uniform absorbing phase, while for noise intensities below a critical value spatiotemporal intermittence dominates. A quantitative computation of the loci of this transition in the relevant parameter space is presented.Comment: 4 pages, 6 eps figures. Submitted to Phys. Rev. Lett. See for additional information http://imedea.uib.es