Miracle-dz/UniFAR-FTUs huggingface dataset:
Treatment of Pension Plans in a Corporate Valuation

Failure to adjust corporate valuations for pension assets and liabilities that are separable from the business operations can lead to dramatically misvalued companies. During the 1990s, equity and credit analysts generally relied on the pension costs as reported under Statement of Financial Accounting Standards No. 87. Analysts applauded the rewards of pension plans and ignored the risks. Many were unprepared to see pension income replaced by expense, surpluses by deficits, and contribution holidays by cash demands. I explore the impact of a defined-benefit pension plan on the value of its corporate sponsor. I begin by separating the pension plan from the operating business. In fact, reported pension costs are largely irrelevant to valuing the plan sponsor, and the standard pension liability measurement is incorrect. To understand the value and risk that pension plans bring to their sponsors, analysts must separate the plans from the operating business, ignore the annual cost figures, and focus on the pension assets and liabilities. The overall valuation approach I describe may sound straightforward, but of course, the application involves some devilish details. Complicating factors in determining the pension plan's effect on corporate valuation include the tax-exempt status of the plan, excessive surpluses or deficits, and the risk in the mismatch between plan assets and liabilities. The most important devilish details, however, relate to valuing pension liabilities—in particular, choosing the discount rate and using the accumulated benefit obligation (ABO) instead of the projected benefit obligation (PBO). Liabilities and service costs (included in compensation expense) should be based on the ABO, not the PBO. Earnings valuation models must adjust for debt and for financial assets that are separable from the business operations. A pension plan is simply a combination of debtlike liabilities and nonoperating financial assets. Therefore, when valuing the operating business, analysts must remove the pension plan data—except for the service cost, which is a current compensation expense. The effect of the pension plan is captured simply by adding the pension assets to and subtracting the pension liabilities from the value of the operating business. Failure to separate the pension plan can dramatically overvalue companies when pension assets are outgrowing liabilities and undervalue them when the reverse is true.
Aid effectiveness: bringing country ownership (and politics) back in

The 2005 Paris Declaration on Aid Effectiveness, reaffirmed in Busan in 2011, grew out of a consensus on the importance of ‘country ownership’ for the success of development efforts. But in Paris and again in Busan it was tacitly assumed that most aid-recipient countries already have development-oriented political leaderships. This article considers that assumption untenable and asks whether donors have any role in assisting the emergence of developmental regimes. Aid as such is probably on balance bad for the institutional fabric of poor developing countries. Therefore, firstly, more attention should be given to reforming the non-aid policies of donor countries which are known to affect for the worse the economic and political systems of developing countries. And secondly, more thought should be given to using aid to help country actors overcome the collective-action problems that prevent them from moving towards more developmental politics.
ADVANCED VIRTUAL ENDOSCOPY FOR ENDOSCOPIC TRANSSPHENOIDAL PITUITARY SURGERY

OBJECTIVEVirtual endoscopy (vE) is the navigation of a camera through a virtual anatomical space that is computationally reconstructed from radiological image data. Inside this three-dimensional space, arbitrary movements and adaptations of viewing parameters are possible. Thereby, vE can be used for noninvasive diagnostic purposes and for simulation of surgical tasks. This article describes the development of an advanced system of vE for endoscopic transsphenoidal pituitary surgery and its application to teaching, training, and in the routine clinical setting. METHODSThe vE system was applied to a series of 35 patients with pituitary pathology (32 adenomas, three Rathke's cleft cysts) operated endoscopically via the transsphenoidal route at the Department of Neurosurgery of the Medical University Vienna between 2004 and 2006. RESULTSThe virtual endoscopic images correlated well with the intraoperative view. For the transsphenoidal approach, vE improved intraoperative orientation by depicting anatomical landmarks and variations. For planning a safe and tailored opening of the sellar floor, transparent visualization of the pituitary adenoma and the normal gland in relation to the internal carotid arteries was useful. CONCLUSIONAccording to our experience, vE can be a valuable tool for endoscopic transsphenoidal pituitary surgery for training purposes and preoperative planning. For the novice, it can act as a simulator for endoscopic anatomy and for training surgical tasks. For the experienced pituitary surgeon, vE can depict the individual patient's anatomy, and may, therefore, improve intraoperative orientation. By prospectively visualizing unpredictable anatomical variations, vE may increase the safety of this surgical procedure.
The Streptococcal Blr and Slr Proteins Define a Family of Surface Proteins with Leucine-Rich Repeats: Camouflaging by Other Surface Structures

ABSTRACT Regions with tandemly arranged leucine-rich repeats (LRRs) have been found in many prokaryotic and eukaryotic proteins, in which they provide a remarkably versatile framework for the formation of ligand-binding sites. Bacterial LRR proteins include the recently described Slr protein of Streptococcus pyogenes, which is related to internalin A of Listeria monocytogenes. Here, we show that strains of the human pathogen Streptococcus agalactiae express a protein, designated Blr, which together with Slr defines a family of internalin A-related streptococcal LRR proteins. Analysis with specific antibodies demonstrated that Blr is largely inaccessible on S. agalactiae grown in vitro, but surface exposure was increased ∼100-fold on mutants lacking polysaccharide capsule. In S. pyogenes, surface exposure of Slr was not affected in a mutant lacking hyaluronic acid capsule but was increased >20-fold in mutants lacking M protein or protein F. Thus, both Blr and Slr are efficiently camouflaged by other surface structures on bacteria grown in vitro. When Blr and Slr exposed on the bacterial surface were compared, they exhibited only little immunological cross-reactivity, in spite of extensive residue identity, suggesting that their surface-exposed parts have been under evolutionary pressure to diverge functionally and/or antigenically. These data identify a family of immunologically diverse streptococcal LRR proteins that show unexpected complexity in their interactions with other bacterial surface components.
Helicobacter pylori: a Eubacterium Lacking the Stringent Response

ABSTRACT Accumulation of 16S rRNA and production of guanosine polyphosphates (pppGpp and ppGpp) were studied during amino acid starvation in three wild-type strains of Helicobacter pylori. All strains exhibit a relaxed phenotype with respect to accumulation of 16S rRNA. This constitutes the first example of a wild-type eubacterium showing a relaxed phenotype. The guanosine polyphosphate levels do not rise as a result of amino acid starvation, as expected for relaxed organisms. However, in both growing and starved cells, basal levels of the two polyphosphates appeared to be present, demonstrating that the enzymatic machinery for guanosine polyphosphate production is present in this organism. These findings are discussed within the framework of the hypothesis that stringent control is a physiological control mechanism more important for the fitness of prokaryotes growing in the general environment than for those that inhabit protected niches.
MRS glucose mapping and PET joining forces: re‐evaluation of the lumped constant in the rat brain under isoflurane anaesthesia

Although numerous positron emission tomography (PET) studies with 18F‐fluoro‐deoxyglucose (FDG) have reported quantitative results on cerebral glucose kinetics and consumption, there is a large variation between the absolute values found in the literature. One of the underlying causes is the inconsistent use of the lumped constants (LCs), the derivation of which is often based on multiple assumptions that render absolute numbers imprecise and errors hard to quantify. We combined a kinetic FDG‐PET study with magnetic resonance spectroscopic imaging (MRSI) of glucose dynamics in Sprague–Dawley rats to obtain a more comprehensive view of brain glucose kinetics and determine a reliable value for the LC under isoflurane anaesthesia. Maps of Tmax/CMRglc derived from MRSI data and Tmax determined from PET kinetic modelling allowed to obtain an LC‐independent CMRglc. The LC was estimated to range from 0.33 ± 0.07 in retrosplenial cortex to 0.44 ± 0.05 in hippocampus, yielding CMRglc between 62 ± 14 and 54 ± 11 μmol/min/100 g, respectively. These newly determined LCs for four distinct areas in the rat brain under isoflurane anaesthesia provide means of comparing the growing amount of FDG‐PET data available from translational studies.
Distinct maternal and somatic rRNA types in zebrafish development

There is mounting evidence that the ribosome is not a static translation machinery, but a cell-specific, adaptive system. Ribosomal variations have mostly been studied at the protein level, even though the essential transcriptional functions are primarily performed by ribosomal RNAs (rRNAs). At the RNA level, oocyte-specific 5S rRNAs are long known for Xenopus. In this thesis, through a next-generation sequencing study on zebrafish egg, embryo and adult tissue, we initially identify maternal-type 5S rRNA that is exclusively accumulated during oogenesis, replaced throughout the embryogenesis by a somatic-type, and thus virtually absent in adult somatic tissue. Moreover, for the first time, we report the discovery of an analogous system for the 45S rDNA elements; 5.8S, 18S, and 28S. The maternal-type rRNAs differ substantially from those of the somatic-type not only by several nucleotides but also by their chromosome location and genomic organization. We discuss the structural and functional implications of the observed sequence differences with respect to the translational functions of all the rRNA elements. Additionally, we describe several small RNAs derived from the maternal- and somatic-type rRNAs (srRNAs) and characterize their expression during the zebrafish development. The features of these srRNAs indicate that they are not generated from rRNA degradation and thus might have a functional role. Taken together, our findings indicate that two distinct types of ribosomes exist in zebrafish during development, each likely conducting the translation machinery in a unique way.
Hotel Selection Criteria Used by Mainland Chinese and Foreign Individual Travelers to Hong Kong

Given the growing number of outbound tourists from Mainland China to other parts of the world, it is important that hoteliers are aware of the different needs of this group of travelers. This study examines differences in the importance ratings of hotel selection criteria between Mainland Chinese and foreign individual travelers to Hong Kong. The results indicate that Mainland Chinese travelers placed different levels of importance on the various attributes examined than did their non-Chinese counterparts. They are generally more demanding than foreign respondents, despite the fact that the budgets they allocate for accommodation are smaller both in percentage and in absolute dollars.
The Controlled Field Experience: Integrating Theory and Practice

to a laboratory experience. The fact is, however, that this ideal has been effectively achieved in HRI, outside of dietetics, only rarely and sporadically. Even in the professional education of dietitians, the internship must be treated as open to question when something on the order of two thirds of the graduates of dietetics programs can not find placement in internships. The ideal of the internship, even for dietetics, may,have 1
Antitumor activity of two gelsemine metabolites in rat liver microsomes

Gelsemine is one of the major alkaloids from Gelsemium elegans Benth. , which has been used as an antitumor remedy in clinic. In this paper, metabolism of gelsemine has been investigated in vitro in phenobarbital-treated rat liver microsomes. The metabolites of gelsemine were separated and evaluated using the flash silica gel column, preparative HPLC, using NMR and MS methods. According to the spectral data, two metabolites, M1 and M2, were identified as 4-N-demethylgelsemine and 21-oxogelsemine, respectively. By the MTT method in vitro, the antitumor activities between gelsemine and its metabolites were compared in the HepG2 and HeLa cell lines. Moreover, the main metabolic pathway was further proposed.
Interactive wall displays: interaction techniques and commercial applications

• An electronic version of a traditional dry erase marker whiteboard • Used for remote education distance Used for remote education, distance collaboration, training, whiteboard capture, etc. • SMART Technologies Inc. is the largest player in interactive whiteboard market. • Building Interactive Whiteboards for over 15 years. • We have lot's of experience in what works and what the customer wants. mathematical school kept in Boston by the Rev. Francis Xavier Brosius. On entering his room, we were struck at the appearance of an ample Black Board suspended on the wall, with lumps of chalk on a ledge below, and cloths hanging at either side. I had never heard of such a thing before. There it was—forty-two years ago—that I first saw what now I trust is considered indispensable in every school—the Black Board—and there that I first witnessed the process of analytical and inductive teaching. " [May 1855]
Carbon sequestration in mangrove forests

Mangrove forests are highly productive, with carbon production rates equivalent to tropical humid forests. Mangroves allocate proportionally more carbon belowground, and have higher below- to above-ground carbon mass ratios than terrestrial trees. Most mangrove carbon is stored as large pools in soil and dead roots. Mangroves are among the most carbon-rich biomes, containing an average of 937 tC ha-1, facilitating the accumulation of fine particles, and fostering rapid rates of sediment accretion (∼5 mm year -1) and carbon burial (174 gC m-2 year -1). Mangroves account for only approximately 1% (13.5 Gt year -1) of carbon sequestration by the world’s forests, but as coastal habitats they account for 14% of carbon sequestration by the global ocean. If mangrove carbon stocks are disturbed, resultant gas emissions may be very high. Irrespective of uncertainties and the unique nature of implementing REDD+ and Blue Carbon projects, mangroves are prime ecosystems for reforestation and restoration.
cAMP increases Ca2+‐dependent exocytosis through both PKA and Epac2 in mouse melanotrophs from pituitary tissue slices

Cyclic AMP regulates Ca2+‐dependent exocytosis through a classical protein kinase A (PKA)‐dependent and an alternative cAMP–guanine nucleotide exchange factor (GEF)/Epac‐dependent pathway in many secretory cells. Although increased cAMP is believed to double secretory output in isolated pituitary cells, the direct target(s) for cAMP action and a detailed and high‐time resolved analysis of the effect of intracellular cAMP levels on the secretory activity in melanotrophs are still lacking. We investigated the effect of 200 μm cAMP on the kinetics of secretory vesicle depletion in mouse melanotrophs from fresh pituitary tissue slices. The whole‐cell patch‐clamp technique was used to depolarize melanotrophs and increase the cytosolic Ca2+ concentration ([Ca2+]i). Exogenous cAMP elicited an about twofold increase in cumulative membrane capacitance change and ∼34% increase of high‐voltage activated Ca2+ channel amplitude. cAMP‐dependent mechanisms did not affect [Ca2+]i, since the application of forskolin failed to change [Ca2+]i in melanotrophs, a phenomenon readily observed in anterior lobe. Depolarization‐induced secretion resulted in two distinct kinetic components: a linear and a threshold component, both stimulated by cAMP. The linear component (ATP‐independent) probably represented the exocytosis of the release‐ready vesicles, whereas the threshold component was assigned to the exocytosis of secretory vesicles that required ATP‐dependent reaction(s) and > 800 nm[Ca2+]i. The linear component was modulated by 8‐pCPT‐2Me‐cAMP (Epac agonist), while either H‐89 (PKA inhibitor) or Rp‐cAMPS (the competitive antagonist of cAMP binding to PKA) completely prevented the action of cAMP on the threshold component. In line with this, 6‐Phe‐cAMP, (PKA agonist), increased the threshold component. From our study, we suggest that the stimulation of cAMP production by application of oestrogen, as found in pregnant mice, increases the efficacy of the hormonal output through both PKA and cAMP–GEFII/Epac2‐dependent mechanisms.
Flow cytometric analysis of the human articular chondrocyte phenotype in vitro.

OBJECTIVE To develop flow cytometry for the study of human articular cartilage cell phenotype and to validate the method on chondrocytes cultured in different in-vitro systems. METHODS Chondrocyte phenotype was modulated by culturing the cells under different in-vitro conditions: i.e. in monolayer and in suspension culture in gelled agarose. Monolayer cultured chondrocyte phenotype was assayed by immunohistochemical staining with monoclonal antibodies against chondrocyte-specific aggrecan, type II and I collagen. Flow cytometry was used to quantify the proportions of chondrocytes expressing these extracellular matrix molecules in both culture conditions. To exclude the effects of cell-harvesting methods on the presence of cell-bound ECM molecules, non-proteolytic isolation procedures were used to obtain the chondrocytes for flow cytometry. Subconfluent cells from monolayer cultures were detached with EDTA. Chondrocytes cultured in gelled agarose were obtained after the agarose was enzymatically digested with agarase. RESULTS Immunohistochemical staining showed that monolayer-cultured chondrocytes, in the presence of serum, gradually lost the expression of chondrocyte-specific aggrecan and type II collagen, while type I collagen was increasingly expressed. Flow cytometry allowed monolayer cultured chondrocyte phenotype to be assessed reproducibly. Chondrocyte phenotype was characterized through the cell membrane-associated extracellular matrix antigens. EDTA, used to obtain single cells from monolayer cultures, did not affect the cell-associated matrix. Where the chondrocytes had been cultured in gelled agarose, flow cytometry allowed quantification of the percentages of chondrocytes maintaining or reexpressing their original phenotype. The agarase digestion procedure used to isolate the cells from the agarose gel did not affect the plasma membrane-associated extracellular matrix antigens. CONCLUSION Flow cytometry allows quantification of cells expressing aggrecan, type II and I collagen in their cell-associated extracellular matrix. A continuously increasing number of specific monoclonal antibodies will broaden the range of applications offered by this method.
Does Industrialization Build or Destroy Social Networks?

This article estimates the relationship between changes in industrialization and changes in social networks measures in Indonesia during 1985–97 using repeated cross sections of nationally representative surveys. We analyze a rich set of social interaction measures, including various measures of voluntary associational activity, levels of trust, and informal cooperation. Districts that experienced rapid industrialization showed significant increases in most measures of social interaction. However, districts that neighbor rapidly industrializing areas exhibited high rates of out‐migration, significantly fewer community credit cooperatives, and a reduction in “mutual cooperation” as assessed by village elders. Manufacturing growth can be thought of as a proxy for income growth here. The findings are contrary to several recent claims regarding the role of social capital in economic development.
Anti-mullerian hormone and antral follicle count as predictors of ovarian response in assisted reproduction

OBJECTIVE: The objective of this study was to test the hypothesis that AMH and antral follicle count (AFC) are good predictors of ovarian response to controlled ovarian stimulation and to compare them. MATERIALS AND METHODS: This observational cross-sectional study included 56 subjects aged between 25 and 42 years who were enrolled between 1st January and 31st December 2010 for their first intracytoplasmic sperm injection (ICSI) program. Baseline hormone profiles including serum levels of Estradiol (E2), Follicle-stimulating hormone (FSH), Luteinizing hormone (LH), and Anti-mullerian Hormone (AMH) were determined on day 3 of the previous cycle. The antral follicle count measurements were performed on days 3-5 of the same menstrual cycle. Antral follicles within the bilateral ovaries between 2-6 mm were recorded. The subjects were treated with long protocol for ovarian stimulation. Ovulation was induced with 10,000 IU of human chorionic gonadotropin (hCG) when at least 3 follicles attained the size of more than 17 mm. Transvaginal oocyte retrieval was performed under ultrasound guidance 36 hours after hCG administration. An oocyte count less than 4 and absence of follicular growth with controlled ovarian hyper stimulation was considered as poor ovarian response. Oocyte count of 4 or more was considered as normal ovarian response. RESULTS: Statistical analysis was performed using SPSS software trail version 16.0. Subjects were divided into 2 groups, depending on the ovarian response. The mean oocyte counts were 12.27 ± 6.06 and 2.22 ± 1.24 in normal and poor responders, respectively, (P = 001). Multiple regression analysis revealed AMH and antral follicle count as predictors of ovarian response (β coefficient ± SE for AMH was 1.618 ± 0.602 (P = 0.01) and for AFC, it was, 0.528 ± 0.175 (P = 0.004). AFC was found to be a better predictor of ovarian response compared to AMH in controlled ovarian hyper stimulation. CONCLUSION: The observations made in this study revealed that both AMH and AFC are good predictors of ovarian response; AFC being a better predictor compared to AMH.