An Experiment Of The Effect Of Teaching Different Computational Methods Of Operating Cash Flows On Student Understanding

This study uses an experimental approach to determine if student understanding of the association between depreciation and cash flows differs based on which method of computing operating cash flows is presented to students.   The participants are undergraduate and graduate students in business at a major university in the southwest United States.  The participants attended sessions where they heard a brief lecture explaining operating cash flows using either the direct or indirect methods.&nbsp

An Experiment Of Student Understanding Of Accruals Versus Cash Flows

The concepts of both accrual accounting and cash basis accounting need to be thoroughly understood by accounting graduates as they enter the workplace.  In making decisions, both managers and investors often may need to make adjustments from one basis to the other.  But do students really understand these concepts?  This study uses an experimental approach to determine if students in both the U.S. and Mexico understand the association between accrual and cash flow numbers in the area of depreciation.  The results reveal that the majority of student participants in both countries do not understand the relationship between depreciation and cash flows.  This suggests that the way depreciation is taught in intermediate accounting may need to be approached differently in order for students to understand the nature of depreciation and its effect on earnings and cash flows

Rotational alignment effects in NO(X) + Ar inelastic collisions: A theoretical study

Rotational angular momentum alignment effects in the rotational inelastic scattering of NO(X) with Ar have been investigated by means of close-coupled quantum mechanical, quasi-classical trajectory, and Monte Carlo hard shell scattering calculations. It has been shown that the hard shell nature of the interaction potential at a collision energy of Ecoll = 66 meV is primarily responsible for the rotational alignment of the NO(X) molecule after collision. By contrast, the alternating trend in the quantum mechanical parity resolved alignment parameters with change in rotational state Δj reflects differences in the differential cross sections for NO(X) parity conserving and changing collisions, rather than an underlying difference in the collision induced rotational alignment. This suggests that the rotational alignment and the differential cross sections are sensitive to rather different aspects of the scattering dynamics. The applicability of the kinematic apse model has also been tested and found to be in excellent agreement with exact quantum mechanical scattering theory provided the collision energy is in reasonable excess of the well depth of the NO(X)-Ar potential energy surface

Toxoplasma gondii Syntaxin 6 is required for vesicular transport between endosomal-like compartments and the Golgi Complex

Apicomplexans are obligate intracellular parasites that invade the host cell in an active process that relies on unique secretory organelles (micronemes, rhoptries and dense granules) localized at the apical tip of these highly polarized eukaryotes. In order for the contents of these specialized organelles to reach their final destination, these proteins are sorted post-Golgi and it has been speculated that they pass through endosomal-like compartments (ELCs), where they undergo maturation. Here, we characterize a Toxoplasma gondii homologue of Syntaxin 6 (TgStx6), a well-established marker for the early endosomes and trans Golgi network (TGN) in diverse eukaryotes. Indeed, TgStx6 appears to have a role in the retrograde transport between ELCs, the TGN and the Golgi, because overexpression of TgStx6 results in the development of abnormally shaped parasites with expanded ELCs, a fragmented Golgi and a defect in inner membrane complex maturation. Interestingly, other organelles such as the micronemes, rhoptries and the apicoplast are not affected, establishing the TGN as a major sorting compartment where several transport pathways intersect. It therefore appears thatToxoplasma has retained a plant-like secretory pathway

The soluble form of Toll-like receptor 2 is elevated in serum of multiple sclerosis patients: a novel potential disease biomarker

Multiple sclerosis (MS) is an immune-mediated inflammatory demyelinating disease of the central nervous system. It was previously shown that Toll-like receptor (TLR)-2 signalling plays a key role in the murine experimental autoimmune encephalomyelitis (EAE) model of MS, and that TLR2-stimulation of regulatory T cells (Tregs) promotes their conversion to T helper 17 (Th17) cells. Here, we sought potential sources of TLR2 stimulation and evidence of TLR2 activity in MS patient clinical samples. Soluble TLR2 (sTLR2) was found to be significantly elevated in sera of MS patients (n=21), in both relapse and remission, compared to healthy controls (HC) (n=24). This was not associated with the acute phase reaction (APR) as measured by serum C-reactive protein (CRP) level, which was similarly increased in MS patients compared to controls. An independent validation cohort from a different ethnic background showed a similar upward trend in mean sTLR2 values in relapsing-remitting MS (RRMS) patients, and significant differences in sTLR2 values between patients and healthy controls were preserved when the data from the two cohorts were pooled together (n=41 RRMS and 44 HC, P=0.0006). TLR2-stimulants, measured using a human embryonic kidney (HEK-293) cell transfectant reporter assay, were significantly higher in urine of MS patients than healthy controls. A screen of several common urinary tract infections (UTI)-related organisms showed strong induction of TLR2-signalling in the same assay. Taken together, these results indicate that two different markers of TLR2-activity - urinary TLR2-stimulants, and serum sTLR2 levels - are significantly elevated in MS patients compared to healthy controls

A tale of two sea stars: recovery (ochre star) or endangerment (sunflower star) following the 2014 epidemic

During the summers of 2013 and 2014, populations of sea stars along the west coast from Alaska to Mexico were decimated by the sea star wasting disease (SSWD) epizootic. Two of the most highly affected species along this range are Pisaster ochraceus (the ochre star), the most common intertidal species, and Pycnopodia helianthoides (the sunflower star), the most common subtidal species, both of which are endemic to the western coast of the U.S. For the ochre star, in the San Juan Islands of Washington State, we measured high case fatality rates associated with disease prevalence over 90% during the summer of 2014. Low levels of disease were observed in the summers of 2015, 2016, and 2017. Population levels following the epizootic remain stable but small, and shifted in size structure from larger to smaller stars. At one site, a dramatic increase in both juvenile and adult ochre stars occurred in 2017, giving hope for future recovery. In contrast, the most common subtidal species, the sunflower star, also suffered catastrophic mortality in 2014. However, in this case, Citizen Science Monitoring in all oceanographic basins of the Salish Sea through 2017 shows an extraordinary decimation of this species, with no sign of recovery three years after the SSWD epizootic. Extremely low population size of sunflower stars raises concern about the capacity of this species to recover, as well as to resist other stochastic events in the future

Valid population inference for information-based imaging: From the second-level t-test to prevalence inference

In multivariate pattern analysis of neuroimaging data, ‘second-level’ inference is often performed by entering classification accuracies into a t-test vs chance level across subjects. We argue that while the random-effects analysis implemented by the t-test does provide population inference if applied to activation differences, it fails to do so in the case of classification accuracy or other ‘information-like’ measures, because the true value of such measures can never be below chance level. This constraint changes the meaning of the population-level null hypothesis being tested, which becomes equivalent to the global null hypothesis that there is no effect in any subject in the population. Consequently, rejecting it only allows to infer that there are some subjects in which there is an information effect, but not that it generalizes, rendering it effectively equivalent to fixed-effects analysis. This statement is supported by theoretical arguments as well as simulations. We review possible alternative approaches to population inference for information-based imaging, converging on the idea that it should not target the mean, but the prevalence of the effect in the population. One method to do so, ‘permutation-based information prevalence inference using the minimum statistic’, is described in detail and applied to empirical data

Voltage scanning and technical upgrades at the Collinear Resonance Ionization Spectroscopy experiment

To optimize the performance of the Collinear Resonance Ionization Spectroscopy (CRIS) experiment at CERN-ISOLDE, technical upgrades are continuously introduced, aiming to enhance its sensitivity, precision, stability, and efficiency. Recently, a voltage-scanning setup was developed and commissioned at CRIS, which improved the scanning speed by a factor of three as compared to the current laser-frequency scanning approach. This leads to faster measurements of the hyperfine structure for systems with high yields (more than a few thousand ions per second). Additionally, several beamline sections have been redesigned and manufactured, including a new field-ionization unit, a sharper electrostatic bend, and improved ion optics. The beamline upgrades are expected to yield an improvement of at least a factor of 5 in the signal-to-noise ratio by suppressing the non-resonant laser ions and providing time-of-flight separation between the resonant ions and the collisional background. Overall, the presented developments will further improve the selectivity, sensitivity, and efficiency of the CRIS technique.Comment: 10 pages. Under review at NIM B as part of the proceedings of EMIS 2022 at RAON, South Kore

Testing Simulation Theory with Cross-Modal Multivariate Classification of fMRI Data

The discovery of mirror neurons has suggested a potential neural basis for simulation and common coding theories of action perception, theories which propose that we understand other people's actions because perceiving their actions activates some of our neurons in much the same way as when we perform the actions. We propose testing this model directly in humans with functional magnetic resonance imaging (fMRI) by means of cross-modal classification. Cross-modal classification evaluates whether a classifier that has learned to separate stimuli in the sensory domain can also separate the stimuli in the motor domain. Successful classification provides support for simulation theories because it means that the fMRI signal, and presumably brain activity, is similar when perceiving and performing actions. In this paper we demonstrate the feasibility of the technique by showing that classifiers which have learned to discriminate whether a participant heard a hand or a mouth action, based on the activity patterns in the premotor cortex, can also determine, without additional training, whether the participant executed a hand or mouth action. This provides direct evidence that, while perceiving others' actions, (1) the pattern of activity in premotor voxels with sensory properties is a significant source of information regarding the nature of these actions, and (2) that this information shares a common code with motor execution

Water safety plans and climate change mitigation

[Excerpt] Definition Quality water at affordable prices for all is a key condition for the promotion of public health, environmental sustainability, and quality and safety of life. In a context of growing external uncertainties arising from changes in the climate and the environment, ensuring these conditions is an upward concern and is of utmost relevance to increase scientific research on the impacts of climate change on water quality modification and in minimization/mitigation strategies