Accounting in the Bible

This paper traces several accounting concepts in the Bible. In particular, the Bible discusses the objectives of accounting, internal control procedures and managerial accounting topics. This paper links the Bible to current accounting thought

Investment intermediaries in economic development: Linking public pension funds to urban revitalization

It is difficult for large investors, such as pension funds, to make investments in EDMs because they must make very large investments. The investments in communities of need, however, are usually small. The most successful strategy to overcome these two problems is for investors to work in concert with intermediaries that can aggregate the investments and community partners that understand both the need of communities and know how to tell “the story” to investors.

Virtual Investment Concepts and the Ethanol Industry

The fast-growing US ethanol industry has historically been characterized by large downstream investments made by farmers. The authors assess the value which the stock market may hold for downstream investment by farmers as well as by ethanol manufacturers themselves. The model framework used herein expands on the original VEST framework developed by Siebert, Jones and Sporleder. A word of caution, the model herein is not intended to provide an on-going, risk-reducing business strategy. However, it can and does provide a quick method to calculate the reasonableness of a downstream investment request that a farmer (or any business person) might be challenged to consider. Although virtual stock market investments may certainly assist in value added performance, they (just like brick and mortar processing plants) can provide no guarantee of performance.cooperatives, corn, equities, ethanol, value added, Resource /Energy Economics and Policy, Q10, Q32,

Alien Registration- Hagerman, James L. (Fort Fairfield, Aroostook County)

https://digitalmaine.com/alien_docs/36329/thumbnail.jp

What Matters Most? Measuring Service Quality to Improve Schools

Over the recent years an observable trend has emerged in the field of education. Parents are empowered and encouraged to make school choice decisions for their children and have become consumers of the educational delivery system. They are inundated information regarding the “product” of the school - student achievement scores and overall performance rankings. Do parents value other things beyond academic performance rankings and student achievement ratings? How do parents perceive the importance of the quality of the delivery of educational services? In a competitive educational marketplace, attracting and retaining families is essential to a school’s ability to survive and succeed. This mixed-method study draws from research on customer service from the business field. It was designed to learn more about parental perceptions of the service quality dimensions: Reliability, Assurance, Tangibles, Empathy, and Responsiveness (Parasuraman, Zeithaml, and Barry, 1985). In schools, these dimensions correspond to issues of school safety, culture and climate of the learning environment, communication and parental involvement. Parents from four elementary schools in a large urban school district participated in this study by completing a survey designed to solicit information about parental perceptions of the importance and performance of these service quality dimensions in relation to their experiences with their child’s school. Interviews with the school principals before and after survey administration identified their current practices and perceptions regarding parental feedback and evaluated their school’s survey results as a tool to identify areas for school improvement. The findings of this study indicate that parents of all socioeconomic levels and ethnicities consider Assurance (the knowledge and courtesy of employees and their ability to inspire trust and confidence) and Empathy (the school’s ability to provide caring and individualized attention) as being more important to them than school performance indicators specifically related to student achievement. In most instances, parents’ ratings of the importance of a service quality indicator were higher than their ratings of their school’s performance on that indicator. These findings suggest that school leaders should balance their efforts toward improving student achievement with efforts toward improving customer service

Effect of Aspect Ratio on the Low-Speed Lateral Control Characteristics of Untapered Low-Aspect-Ratio Wings Equipped with Flap and with Retractable Ailerons

A low-speed wind-tunnel investigation was made to determine the lateral control characteristics of a series of untapered low-aspect-ratio wings. Sealed flap ailerons of various spans and spanwise locations were investigated on unswept wings of aspect ratios 1.13, 1.13, 4.13, and 6.13; and various projections of 0.60-semispan retractable ailerons were investigated on the unsweptback wings of aspect ratios 1.13, 2.13, and 4.13 and on a 45 degree sweptback wing. The retractable ailerons investigated on the unswept wings spanned the outboard stations of each wing; whereas the plain and stepped retractable ailerons investigated on the sweptback wing were located at various spanwise stations. Design charts based on experimental results are presented for estimating the flap aileron effectiveness for low-aspect-ratio, untapered, unswept

Clinical and Molecular Assessment in a Female with Fragile X Syndrome and Tuberous Sclerosis.

Fragile X syndrome (FXS) and tuberous sclerosis (TSC) are genetic disorders that result in intellectual disability and an increased prevalence of autism spectrum disorders (ASD). While the clinical presentation of each disorder is distinct, the molecular causes are linked to a disruption in the mTORC1 (mammalian Target of Rapamycin Complex 1) and ERK1/2 (Extracellular signal-Regulated Kinase) signaling pathways. We assessed the clinical and molecular characteristics of an individual seen at the UC Davis MIND Institute with a diagnosis of FXS and TSC. Clinical evaluation of physical, behavioral, and cognitive impairments were performed. Additionally, total and phosphorylated proteins along the mTORC1 and ERK1/2 pathways were measured in primary fibroblast cell lines from the proband. In this case the phenotypic effects that result in a human with both FXS and TSC are shown to be severe. Changes in mTORC1 and ERK1/2 signaling proteins and global protein synthesis were not found to be noticeably different between four cohorts (typically developing, FMR1 full mutation, FMR1 full mutation and TSC1 loss of function mutation, and TSC1 loss of function mutation); however cohort sizes prevented stringent comparisons. It has previously been suggested that disruption of the mTORC1 pathway was reciprocal in TSC and FXS double knock-out mouse models so that the regulation of these pathways were more similar to wild-type mice compared to mice harboring a Fmr1(-/y) or Tsc2(-/+) mutation alone. However, in this first reported case of a human with a diagnosis of both FXS and TSC, substantial clinical impairments, as a result of these two disorders were observed. Differences in the mTORC and ERK1/2 pathways were not clearly established when compared between individuals with either disorder, or both

RNA-binding proteins hnRNP A2/B1 and CUGBP1 suppress fragile X CGG premutation repeat-induced neurodegeneration in a Drosophila model of FXTAS

Fragile X-associated tremor/ataxia syndrome (FXTAS) is a recently described neurodegenerative disorder of older adult carriers of premutation alleles (60–200 CGG repeats) in the fragile X mental retardation gene (FMR1). It has been proposed that FXTAS is an RNA-mediated neurodegenerative disease caused by the titration of RNA-binding proteins by the CGG repeats. To test this hypothesis, we utilize a transgenic Drosophila model of FXTAS that expresses a premutation-length repeat (90 CGG repeats) from the 5′ UTR of the human FMR1 gene and displays neuronal degeneration. Here, we show that overexpression of RNA-binding proteins hnRNP A2/B1 and CUGBP1 suppresses the phenotype of the CGG transgenic fly. Furthermore, we show that hnRNP A2/B1 directly interacts with riboCGG repeats and that the CUGBP1 protein interacts with the riboCGG repeats via hnRNP A2/B1