Accounting for Intellectual Property: inconsistencies and challenges

The recognition of the rights attached to some forms of intellectual property is a contested domain in legal frameworks, such as the Trade Related Aspects of Intellectual Property Rights Agreement. The same can be said of economic frameworks, such as accounting which attempt to recognise and value intellectual property for the purposes of providing information for decision making. In this paper we explore the discourse of accounting in the recognition of intellectual property as an asset according to the new International Accounting Standards. We then contrast the legal and accounting discourses in which intellectual property rights are acknowledged, concluding that these discourses are not necessarily aligned. The effects and implications of the development of a global regime for accounting for intangibles may eventually harmonise the accounting treatment for intellectual property but does not resolve the contentious issue of the inconsistencies in the recognition of intellectual property rights under different frameworks and the implications for economic decision making

Variation in sequence and location of the fumonisin mycotoxin niosynthetic gene cluster in Fusarium

In Fusarium, the ability to produce fumonisins is governed by a 17-gene fumonisin biosynthetic gene (FUM) cluster. Here, we examined the cluster in F. oxysporum strain O-1890 and nine other species selected to represent a wide range of the genetic diversity within the GFSC

Ga and Gß Proteins Regulate the Cyclic AMP Pathway That Is Required for Development and Pathogenicity of the Phytopathogen Mycosphaerella graminicola

We identified and functionally characterized genes encoding three G alpha proteins and one G beta protein in the dimorphic fungal wheat pathogen Mycosphaerella graminicola, which we designated MgGpa1, MgGpa2, MgGpa3, and MgGpb1, respectively. Sequence comparisons and phylogenetic analyses showed that MgGPA1 and MgGPA3 are most related to the mammalian G alpha(i) and G alpha(s) families, respectively, whereas MgGPA2 is not related to either of these families. On potato dextrose agar (PDA) and in yeast glucose broth (YGB), MgGpa1 mutants produced significantly longer spores than those of the wild type (WT), and these developed into unique fluffy mycelia in the latter medium, indicating that this gene negatively controls filamentation. MgGpa3 mutants showed more pronounced yeast-like growth accompanied with hampered filamentation and secreted a dark-brown pigment into YGB. Germ tubes emerging from spores of MgGpb1 mutants were wavy on water agar and showed a nested type of growth on PDA that was due to hampered filamentation, numerous cell fusions, and increased anastomosis. Intracellular cyclic AMP (cAMP) levels of MgGpb1 and MgGpa3 mutants were decreased, indicating that both genes positively regulate the cAMP pathway, which was confirmed because the WT phenotype was restored by adding cAMP to these mutant cultures. The cAMP levels in MgGpa1 mutants and the WT were not significantly different, suggesting that this gene might be dispensable for cAMP regulation. In planta assays showed that mutants of MgGpa1, MgGpa3, and MgGpb1 are strongly reduced in pathogenicity. We concluded that the heterotrimeric G proteins encoded by MgGpa3 and MgGpb1 regulate the cAMP pathway that is required for development and pathogenicity in M. graminicola

Evidence of environmental strains on charge injection in silole based organic light emitting diodes

Using d. functional theory (DFT) computations, the authors demonstrated a substantial skeletal relaxation when the structure of 2,5-bis-[4-anthracene-9-yl-phenyl]-1,1-dimethyl-3,4-diphenyl-silole (BAS) is optimized in the gas-phase comparing with the mol. structure detd. from monocrystal x-ray diffraction. The origin of such a relaxation is explained by a strong environmental strains induced by the presence of anthracene entities. Also, the estn. of the frontier orbital levels showed that this structural relaxation affects mainly the LUMO that is lowered of 190 meV in the gas phase. To check if these theor. findings would be confirmed for thin films of BAS, the authors turned to UV photoemission spectroscopy and/or inverse photoemission spectroscopy and electrooptical measurements. The study of the c.d. or voltage and luminance or voltage characteristics of an ITO/PEDOT/BAS/Au device clearly demonstrated a very unusual temp.-dependent behavior. Using a thermally assisted tunnel transfer model, this behavior likely originated from the variation of the electronic affinity of the silole deriv. with the temp. The thermal agitation relaxes the mol. strains in thin films as it is shown when passing from the cryst. to the gas phase. The relaxation of the intramol. thus induces an increase of the electronic affinity and, as a consequence, the more efficient electron injection in org. light-emitting diodes

Chemical Abundances of Seven Irregular and Three Tidal Dwarf Galaxies in the M81 Group

We have derived nebular abundances for 10 dwarf galaxies belonging to the M81 Group, including several galaxies which do not have abundances previously reported in the literature. For each galaxy, multiple H \ii regions were observed with GMOS-N at the Gemini Observatory in order to determine abundances of several elements (oxygen, nitrogen, sulfur, neon, and argon). For seven galaxies, at least one H \ii region had a detection of the temperature sensitive [OIII] $\lambda$4363 line, allowing a "direct" determination of the oxygen abundance. No abundance gradients were detected in the targeted galaxies and the observed oxygen abundances are typically in agreement with the well known metallicity-luminosity relation. However, three candidate "tidal dwarf" galaxies lie well off this relation, UGC 5336, Garland, and KDG 61. The nature of these systems suggests that UGC 5336 and Garland are indeed recently formed systems, whereas KDG 61 is most likely a dwarf spheroidal galaxy which lies along the same line of sight as the M81 tidal debris field. We propose that these H \ii regions formed from previously enriched gas which was stripped from nearby massive galaxies (e.g., NGC 3077 and M81) during a recent tidal interaction.Comment: 37 pages, 10 figures, accepted for publication in ApJ. Slit positions in Table 2 have been update

Macrostructural analysis : unravelling polyphase glacitectonic histories

Many Pleistocene glacial profiles look extremely simple, comprising till, or glacitectonite, overlying older sediments or bedrock (Figure 4.1). In more complex sequences the till may itself be overlain by younger sediments laid down as the ice retreated or during a completely separate, later phase of advance. Macroscopically, subglacial traction tills (Evans et al., 2007) are typically massive, unstructured deposits suggesting that it should be relatively straightforward to unravel the glacitectonic deformation history recorded by the sequence. Many reconstructions do indeed look very simple, slabs of sediment have been tilted and stacked and then overridden by the glacier to cap the structure with till. Added to this is the use of vertical exaggeration which makes the whole structure look like alpine tectonics (for an example see fig. 5 in van Gijssel, 1987). Dropping the exaggeration led to the recognition that actually we were looking at much more horizontal structures, i.e. overriding nappes and not imbricated slabs (van der Wateren, 1987). Traditionally (van der Meer, 1987) glaciotectonics was thought to relate to large structures like big push moraines and not to smaller structures like drag structures underneath tills (Figure 4.2), let alone to the tills themselves. With the notion that deforming bed tills are tectonically and not sedimentologically structured and could be regarded as tectomicts (Menzies et al., 2006), comes the realisation that glacitectonics happens across a wide range of scales, from the microscopic to tens of kilometres. Only by realising the full range of glaciotectonic scales can we hope to understand the processes

Hypertrophic Cardiomyopathy Update on Prognosis and Therapy

Hypertrophic cardiomyopathy (HCM) is an intriguing disease due to its heterogeneity in genetic, morphologic, and clinical spectrum. The insights in the prognosis and natural history of HCM have evolved tremendously over the past 40 years. The fi rst studies, which contained data derived from hospital-based populations, depicted a poor prognosis for HCM patients, in particular due to the high incidence of sudden cardiac death (SCD). More recent studies derived from community-based (or non-referral) centers suggest a more benign clinical course with an annual mortality of <1%. Another important fi nding is that most HCM patients remain a lifetime without symptoms

Superfluid-insulator transition of the Josephson junction array model with commensurate frustration

We have studied the rationally frustrated Josephson-junction array model in the square lattice through Monte Carlo simulations of $(2+1)$D XY-model. For frustration $f=1/4$, the model at zero temperature shows a continuous superfluid-insulator transition. From the measurement of the correlation function and the superfluid stiffness, we obtain the dynamical critical exponent $z=1.0$ and the correlation length critical exponent $\nu=0.4 \pm 0.05$. While the dynamical critical exponent is the same as that for cases $f=0$, 1/2, and 1/3, the correlation length critical exponent is surprisingly quite different. When $f=1/5$, we have the nature of a first-order transition.Comment: RevTex 4, to appear in PR

Unlocking the Inaccessible Energy Density of Sodium Vanadium Fluorophosphate Electrode Materials by Transition Metal Mixing

Sodium (Na) vanadium (V) fluorophosphate $\mathrm{Na_xV_2(PO_4)_2F_3}$ (NVPF) is a highly attractive intercalation electrode material due to its high operation voltage, large capacity, and long cycle life. However, several issues limit the full utilization of NVPF's energy density: 1) the high voltage plateau associated with extracting the "third" Na ion in the reaction N$_1$VPF $\rightarrow$ VPF (~4.9 V vs Na/Na$^+$) appears above the electrochemical stability window of most practical electrolytes (~4.5 V); 2) a sudden drop in Na-ion diffusivity is observed near composition $\mathrm{Na_1V_2(PO_4)_2F_3}$. Therefore, it is important to investigate the potential substitution of V by other transition metals in NVPF derivatives, which can access the extraction of the third Na-ion. In this work, we investigate the partial substitution of V with molybdenum (Mo), niobium (Nb), or tungsten (W) in NVPF to improve its energy density. We examine the structural and electrochemical behaviors of $\mathrm{Na_xV_{2-y}Mo_y(PO_4)_2F_3}$, $\mathrm{Na_xV_{2-y}Nb_y(PO_4)_2F_3}$, and $\mathrm{Na_xW_{2}(PO_4)_2F_3}$ across the whole Na composition region of 0 $\leq$ x $\leq$ 4, and at various transition metal substitution levels, namely, y=0.5, 1.0, 1.5, 2.0 for Mo, and y=1.0, 2.0 for Nb. We find that partial substitution of 50% V by Mo in NVPF reduces the voltage plateau for extracting the third Na ion by 0.6 Volts, which enables further Na extraction from $\mathrm{Na_1Mo_{2}(PO_4)_2F_3}$ and increases the theoretical gravimetric capacity from ~128 to ~174 mAh/g. Analysis of the migration barriers for Na-ions in $\mathrm{Na_xVMo(PO_4)_2F_3}$ unveils improved kinetic properties over NVPF. The proposed $\mathrm{Na_xVMo(PO_4)_2F_3}$ material provides an optimal gravimetric energy density of ~577.3 Wh/kg versus ~507 Wh/kg for the pristine NVPF, which amounts to an increase of ~13.9%

Quantum Langevin theory of excess noise

In an earlier work [P. J. Bardroff and S. Stenholm], we have derived a fully quantum mechanical description of excess noise in strongly damped lasers. This theory is used here to derive the corresponding quantum Langevin equations. Taking the semi-classical limit of these we are able to regain the starting point of Siegman's treatment of excess noise [Phys. Rev. A 39, 1253 (1989)]. Our results essentially constitute a quantum derivation of his theory and allow some generalizations.Comment: 9 pages, 0 figures, revte