Measurement Issues in Assessing Farm Profitability through Cash Tax Returns

It is widely accepted that net farm income reported on an accrual-adjusted income statement is a more appropriate profitability measure than net farm income reported on Schedule F of the federal tax return, which is prepared using cash basis accounting. However, a common practice among agricultural lenders is to use Schedule F net farm income, which uses the cash basis of accounting, as a proxy for accrual-adjusted net farm income. A study of 1,045 individual Illinois farms’ records from 2002 through 2006 found the median absolute annual percentage difference between a three-year average cash and a three-year average accrual-adjusted net farm incomes is 57 percent for farms of stable size; 43 percent for farms with annual gross revenue increasing at rates of less than 5 percent, 50 percent at rates of 5-10 percent, and 58 percent at rates over 10 percent; and 61 percent for farms with a debt-to-asset ratio greater than 40 percent.Agricultural Finance,

Role of aminotransferases in glutamate metabolism of human erythrocytes

Human erythrocytes require a continual supply of glutamate to support glutathione synthesis, but are unable to transport this amino acid across their cell membrane. Consequently, erythrocytes rely on de novo glutamate biosynthesis from α-ketoglutarate and glutamine to maintain intracellular levels of glutamate. Erythrocytic glutamate biosynthesis is catalyzed by three enzymes, alanine aminotransferase (ALT), aspartate aminotransferase (AST), and glutamine aminohydrolase (GA). Although the presence of these enzymes in RBCs has been well documented, the relative contributions of each pathway have not been established. Understanding the relative contributions of each biosynthetic pathway is critical for designing effective therapies for sickle cell disease, hemolytic anemia, pulmonary hypertension, and other glutathione-related disorders. In this study, we use multidimensional 1H–13C nuclear magnetic resonance (NMR) spectroscopy and multiple reaction mode mass spectrometry (MRM-MS) to measure the kinetics of de novo glutamate biosynthesis via AST, ALT, and GA in intact cells and RBC lysates. We show that up to 89% of the erythrocyte glutamate pool can be derived from ALT and that ALT-derived glutamate is subsequently used for glutathione synthesis

Generalized (m,k)-Zipf law for fractional Brownian motion-like time series with or without effect of an additional linear trend

We have translated fractional Brownian motion (FBM) signals into a text based on two ''letters'', as if the signal fluctuations correspond to a constant stepsize random walk. We have applied the Zipf method to extract the $\zeta '$ exponent relating the word frequency and its rank on a log-log plot. We have studied the variation of the Zipf exponent(s) giving the relationship between the frequency of occurrence of words of length $m<8$ made of such two letters: $\zeta '$ is varying as a power law in terms of $m$. We have also searched how the $\zeta '$ exponent of the Zipf law is influenced by a linear trend and the resulting effect of its slope. We can distinguish finite size effects, and results depending whether the starting FBM is persistent or not, i.e. depending on the FBM Hurst exponent $H$. It seems then numerically proven that the Zipf exponent of a persistent signal is more influenced by the trend than that of an antipersistent signal. It appears that the conjectured law $\zeta ' = |2H-1|$ only holds near $H=0.5$. We have also introduced considerations based on the notion of a {\it time dependent Zipf law} along the signal.Comment: 24 pages, 12 figures; to appear in Int. J. Modern Phys

Reconstruction of water ice: the neglected process OH + OH → H2O + O

Producción CientíficaContext. Although H2O is the most important molecular material found in the solid state in the interstellar medium, the chemical routes leading to ice through surface reactions are still a matter of discussion. Three reaction pathways proposed in the past are at the heart of current research: hydrogenation of atomic oxygen, molecular oxygen, and ozone. The reaction network finally leads to a small number of processes giving H2O: H + OH, H2 + OH, and H + H2O2. To these processes, OH + OH should be added. It is known to be efficient in atmospheric chemistry and takes the irradiations of the interstellar grains into account that, directly or indirectly, create a number of OH radicals on and in the icy mantles. Aims. We study the role of the existing ice in its own reconstruction after it is destroyed by the constant irradiation of interstellar grains and focus on the OH + OH reaction in the triplet state. Methods. We used numerical simulations with a high level of coupled cluster ab initio calculations for small water aggregates and methods relevant to density functional theory for extended systems, including a periodic description in the case of solid water of infinite dimensions. Results. OH + OH → H2O + O reaction profiles are reported that take the involvement of an increasing number of H2O support molecules into account. It is found that the top of the barrier opposing the reaction gradually decreases with the number of supporting H2O and falls below the level of the reactants for H2O layers or solid water. Conclusions. In contrast to the gas phase, the reaction is barrierless on water ice. By adding a reconstructed H2O molecule and a free oxygen atom at the surface of the remaining ice, this reaction leaves open the possibility of the ice reconstruction

Origin of molecular oxygen in Comet 67P/Churyumov-Gerasimenko

Molecular oxygen has been detected in the coma of comet 67P/Churyumov-Gerasimenko with abundances in the 1-10% range by the ROSINA-DFMS instrument on board the Rosetta spacecraft. Here we find that the radiolysis of icy grains in low-density environments such as the presolar cloud may induce the production of large amounts of molecular oxygen. We also show that molecular oxygen can be efficiently trapped in clathrates formed in the protosolar nebula, and that its incorporation as crystalline ice is highly implausible because this would imply much larger abundances of Ar and N2 than those observed in the coma. Assuming that radiolysis has been the only O2 production mechanism at work, we conclude that the formation of comet 67P/Churyumov-Gerasimenko is possible in a dense and early protosolar nebula in the framework of two extreme scenarios: (1) agglomeration from pristine amorphous icy grains/particles formed in ISM and (2) agglomeration from clathrates that formed during the disk's cooling. The former scenario is found consistent with the strong correlation between O2 and H2O observed in 67P/C-G's coma while the latter scenario requires that clathrates formed from ISM icy grains that crystallized when entering the protosolar nebula.Comment: The Astrophysical Journal Letters, in pres

Formality and informality in the summative assessment of motor vehicle apprentices: a case study

This article explores the interaction of formal and informal attributes of competence‐based assessment. Specifically, it presents evidence from a small qualitative case study of summative assessment practices for competence‐based qualifications within apprenticeships in the motor industry in England. The data are analysed through applying an adaptation of a framework for exploring the interplay of formality and informality in learning. This analysis reveals informal mentoring as a significant element which influences not only the process of assessment, but also its outcomes. We offer different possible interpretations of the data and their analysis, and conclude that, whichever interpretation is adopted, there appears to be a need for greater capacity‐building for assessors at a local level. This could acknowledge a more holistic role for assessors; recognise the importance of assessors’ informal practices in the formal retention and achievement of apprentices; and enhance awareness of inequalities that may be reinforced by both informal and formal attributes of assessment practices