28,953 research outputs found
A Conceptual Framework For The Indirect Method Of Reporting Net Cash Flow From Operating Activities
This paper describes the fundamental concept of the reconciliation behind the indirect method of the statement of cash flows. A conceptual framework is presented to demonstrate how accrual- and cash-basis accounting methods relate to each other and to illustrate the concept of reconciling these two accounting methods. The conceptual framework recognizes additional categories of effects defined in the Accounting Standards Codification 230-10-45-28 and International Accounting Standards 7.18 (Statement of Financial Accounting Standards No. 95) in regard to the indirect method, which makes the concept of reconciliation between the accrual- and cash-basis more thorough and complete. The paper provides an approach to teaching the concept of the reconciliation of accrual- and cash-based accounting methods
Assessing photochemical ozone formation in the Pearl River Delta with a photochemical trajectory model
A photochemical trajectory model (PTM), coupled with the Master Chemical Mechanism (MCM) describing the degradation of 139 volatile organic compounds (VOCs) in the troposphere, was developed and used for the first time to simulate the formation of photochemical pollutants at Wangqingsha (WQS), Guangzhou during photochemical pollution episodes between 12 and 17 November, 2007. The simulated diurnal variations and mixing ratios of ozone were in good agreement with observed data (R2=0.80, P<0.05), indicating that the photochemical trajectory model - an integration of boundary layer trajectories, precursor emissions and chemical processing - provides a reasonable description of ozone formation in the Pearl River Delta (PRD) region. Calculated photochemical ozone creation potential (POCP) indices for the region indicated that alkanes and oxygenated organic compounds had relatively low reactivity, while alkenes and aromatics presented high reactivity, as seen in other airsheds in Europe. Analysis of the emission inventory found that the sum of 60 of the 139 VOC species accounted for 92% of the total POCP-weighted emission. The 60 VOC species include C2-C6 alkenes, C6-C8 aromatics, biogenic VOCs, and so on. The results indicated that regional scale ozone formation in the PRD region can be mainly attributed to a relatively small number of VOC species, namely isoprene, ethene, m-xylene, and toluene, etc. A further investigation of the relative contribution of the main emission source categories to ozone formation suggested that mobile sources were the largest contributor to regional O3 formation (40%), followed by biogenic sources (29%), VOC product-related sources (23%), industry (6%), biomass burning (1%), and power plants (1%). The findings obtained in this study would advance our knowledge of air quality in the PRD region, and provide useful information to local government on effective control of photochemical smog in the region. © 2010 Elsevier Ltd
Integrated multiple mediation analysis: A robustnessâspecificity trade-off in causal structure
Recent methodological developments in causal mediation analysis have addressed several issues regarding multiple mediators. However, these developed methods differ in their definitions of causal parameters, assumptions for identification, and interpretations of causal effects, making it unclear which method ought to be selected when investigating a given causal effect. Thus, in this study, we construct an integrated framework, which unifies all existing methodologies, as a standard for mediation analysis with multiple mediators. To clarify the relationship between existing methods, we propose four strategies for effect decomposition: two-way, partially forward, partially backward, and complete decompositions. This study reveals how the direct and indirect effects of each strategy are explicitly and correctly interpreted as path-specific effects under different causal mediation structures. In the integrated framework, we further verify the utility of the interventional analogues of direct and indirect effects, especially when natural direct and indirect effects cannot be identified or when cross-world exchangeability is invalid. Consequently, this study yields a robustnessâspecificity trade-off in the choice of strategies. Inverse probability weighting is considered for estimation. The four strategies are further applied to a simulation study for performance evaluation and for analyzing the Risk Evaluation of Viral Load Elevation and Associated Liver Disease/Cancer data set from Taiwan to investigate the causal effect of hepatitis C virus infection on mortality
Surface Modification of Melt Extruded Poly(Δ-caprolactone) Nanofibers: Toward a New Scalable Biomaterial Scaffold.
A photochemical modification of melt-extruded polymeric nanofibers is described. A bioorthogonal functional group is used to decorate fibers made exclusively from commodity polymers, covalently attach fluorophores and peptides, and direct cell growth. Our process begins by using a layered coextrusion method, where poly(Δ-caprolactone) (PCL) nanofibers are incorporated within a macroscopic poly(ethylene oxide) (PEO) tape through a series of die multipliers within the extrusion line. The PEO layer is then removed with a water wash to yield rectangular PCL nanofibers with controlled cross-sectional dimensions. The fibers can be subsequently modified using photochemistry to yield a "clickable" handle for performing the copper-catalyzed azide-alkyne cycloaddition (CuAAC) reaction on their surface. We have attached fluorophores, which exhibit dense surface coverage when using ligand-accelerated CuAAC reaction conditions. In addition, an RGD peptide motif was coupled to the surface of the fibers. Subsequent cell-based studies have shown that the RGD peptide is biologically accessible at the surface, leading to increased cellular adhesion and spreading versus PCL control surfaces. This functionalized coextruded fiber has the advantages of modularity and scalability, opening a potentially new avenue for biomaterials fabrication
Carbonyl sulfide, dimethyl sulfide and carbon disulfide in the Pearl River Delta of southern China: Impact of anthropogenic and biogenic sources
Reduced sulfur compounds (RSCs) such as carbonyl sulfide (OCS), dimethyl sulfide (DMS) and carbon disulfide (CS2) impact radiative forcing, ozone depletion, and acid rain. Although Asia is a large source of these compounds, until now a long-term study of their emission patterns has not been carried out. Here we analyze 16 months of RSC data measured at a polluted rural/coastal site in the greater Pearl River Delta (PRD) of southern China. A total of 188 canister air samples were collected from August 2001 to December 2002. The OCS and CS2 mixing ratios within these samples were higher in autumn/winter and lower in summer due to the influence of Asian monsoon circulations. Comparatively low DMS values observed in this coastal region suggest a relatively low biological productivity during summer months. The springtime OCS levels in the study region (574 ± 40 pptv) were 25% higher than those on other East Asia coasts such Japan, whereas the springtime CS2 and DMS mixing ratios in the PRD (47 ± 38 pptv and 22 ± 5 pptv, respectively) were 3-30 times lower than elevated values that have been measured elsewhere in East Asia (Japan and Korea) at this time of year. Poor correlations were found among the three RSCs in the whole group of 188 samples, suggesting their complex and variable sources in the region. By means of backward Lagrangian particle release simulations, air samples originating from the inner PRD, urban Hong Kong and South China Sea were identified. The mean mixing ratio of OCS in the inner PRD was significantly higher than that in Hong Kong urban air and South China Sea marine air (p < 0.001), whereas no statistical differences were found for DMS and CS2 among the three regions (p > 0.05). Using a linear regression method based on correlations with the urban tracer CO, the estimated OCS emission in inner PRD (49.6 ± 4.7 Gg yr-1) was much higher than that in Hong Kong (0.32 ± 0.05 Gg yr-1), whereas the estimated CS2 and DMS emissions in the study region accounted for a very few percentage of the total CS2 and DMS emission in China. These findings lay the foundation for better understanding sulfur chemistry in the greater PRD region of southern China. © 2010 Elsevier Ltd
A Mechanism For Converting A Relational Database Into An Object-Oriented Model: An AIS Application
The object-oriented (OO) approach in system design and development is gaining popularity. In the management information systems literature, OO system development is viewed as superior to conventional systems development because of advantages such as easier modeling, more efficient model reuse, and more convenient maintenance (Booch 1994; Briand, et al. 1999; Coleman, et al. 1994; Cockburn 1999). Several studies have explored the applicability of the OO paradigm for the design and implementation of accounting information systems (AIS) and the advantages of OO design for this purpose (Adamson and Dilts 1995, Chu 1992a, 1992b; Kandelin and Lin 1992; Murthy and Wiggins 1993; Verdaasdonk 2003). Nevertheless, OO techniques are often applied only to front-end applications while a relational database is generally used to store data at the back-end. Based on an existing relational database model for a retail enterprise, this paper contributes to the AIS literature by providing a mechanism for transforming a relational database into an OO data model.
The association of HBV core promoter double mutations (A1762T and G1764A) with viral load differs between HBeAg positive and anti-HBe positive individuals: A longitudinal analysis
Background/Aims: Although there have been a few reports regarding the effect of basal core promoter (BCP) double mutations (A1762T and G1764A) on hepatitis B viral loads, the association remains uncertain. We aim to determine the association after controlling for HBeAg - a strong confounding factor.Methods: We selected randomly 190 individuals from a Chinese cohort of 2258 subjects for cross-sectional analysis and 56 of the 190 for longitudinal analysis of viral loads.Results: In multivariable analysis of the cross-sectional data, BCP double mutations are significantly associated with lower viral loads in HBeAg positive subjects but no difference was found in anti-HBe positive subjects. Triple mutations at nucleotide (nt) 1753, 1762 and 1764 and mutations between nt 1809 and 1817, precore stop mutation (nt 1896) and genotype are not associated with viral loads in either HBeAg or anti-HBe positive subjects. Analysis of the longitudinal data yielded similar results to the cross-sectional data. Viral loads differ significantly between individuals infected with wild-type and BCP double mutations prior to HBeAg seroconversion but this difference is lost after seroconversion.Conclusions: BCP double mutations are associated with lower viral loads in HBeAg positive individuals but have no effect on the viral loads of anti-HBe positive individuals. (C) 2008 European Association for the Study of the Liver. Published by Elsevier B.V. All rights reserved
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