bluuebunny/crossref_metadata_2025 huggingface dataset:
Transfer Pricing Based on Actual Cost
Authors: Sahay Savita A.
Published: April 2008

This paper analyzes a simple transfer-pricing policy based on the actual cost of production. I show that the performance of actual cost-based transfer pricing can be improved by using an additive markup above the unit production cost. I also show that this additive policy dominates an entire class of alternative markup policies, including the more common multiplicative policy, in which the transfer price is set at the actual cost plus a percentage markup. The optimal additive markup is shown to increase with increasing prices for the firm's product, and decrease with the cost of the supplying division's investment.
Budgeting Research: Three Theoretical Perspectives and Criteria for Selective Integration
Authors: Covaleski Mark A. , Evans John H. , Luft Joan L. , Shields Michael D.
Published: April 2008

Budgeting is one of the most extensively researched topics in management accounting and has been studied from the theoretical perspectives of economics, psychology, and sociology. Thus, budgeting offers opportunities for research that chooses between competing theories from these perspectives or combines theories from different perspectives if they are compatible, to create more complete and valid explanations of the causes and effects of budgeting practices. In the first part of the paper we analyze budgeting research in the three theoretical perspectives, focusing on important similarities and differences across perspectives with respect to the primary research question, levels of analysis, assumptions about rationality and equilibrium, budgeting and nonbudgeting variables, and causal-model forms. In the last part of this paper we identify four interrelated criteria for selective integrative research and provide an example of using these criteria for research on participative budgeting.
Practice Developments in Budgeting: An Overview and Research Perspective
Authors: Hansen Stephen C. , Otley David T. , Van der Stede Wim A.
Published: April 2008

Practitioners in Europe and the U.S. recently have proposed two distinct approaches to address what they believe are shortcomings of traditional budgeting practices. One approach advocates improving the budgeting process and primarily focuses on the planning problems with budgeting. The other advocates abandoning the budget and primarily focuses on the performance evaluation problems with budgeting. This paper provides an overview and research perspective on these two recent developments. We discuss why practitioners have become dissatisfied with budgets, describe the two distinct approaches, place them in a research context, suggest insights that may aid the practitioners, and use the practitioner perspectives to identify fruitful areas for research.
Sink or Swim? Firms' Responses to Underwater Options
Authors: Balachandran Sudhakar , Carter Mary Ellen , Lynch Luann J.
Published: April 2008

We examine changes in executive compensation that firms make in response to underwater options. Using a sample of firms with underwater options in 2000, we estimate that 81 percent of firms take action to respond to them. We examine explanations for the firms' responses. Opponents argue that it rewards poor performance and transfers wealth unjustifiably from shareholders to executives. We find some support for this argument in that firms with weaker governance structures are more likely to reprice underwater options. Alternatively, firms that respond claim they do so to restore incentives, retain executives, and insulate executives from market-wide or industry-wide factors beyond their control. Our results find evidence in support of these arguments in that restoring incentives and retaining executives seem to be the primary drivers of firms' responses.
Managing Value Creation within the Firm: An Examination of Multiple Performance Measures
Authors: Bryant Lisa , Jones Denise A. , Widener Sally K.
Published: April 2008

There has been an emphasis in recent years on understanding how value is created within the firm. To understand what drives value, managers must have in place performance measurement systems designed to capture information on all aspects of the business, not just the financial results. Many firms are implementing a Balanced Scorecard (BSC) performance measurement system that tracks measures across four hierarchical perspectives: learning and growth, internal business processes, customer, and financial perspectives. Although BSCs should ideally be tailored to each firm's unique strategy, evidence shows that managers tend to rely on generic measures, particularly as measures of the outcome of each perspective. We use cross-sectional data on seven archival measures from 125 firms over a five-year period to proxy for typical outcome measures of the four BSC perspectives. We find that a model that allows each outcome measure to be associated with outcome measures in all higherlevel BSC perspectives captures the value-creation process better than a relatively simple model that allows each measure to be a driver of only the next perspective in the BSC hierarchy. We also find differences in the relations among performance measures when firms implement a performance measurement system that contains both financial and nonfinancial measures versus one that relies solely on financial measures.
Lessons Lost in Linearity: A Critical Assessment of the General Usefulness of LEN Models in Compensation Research
Authors: Hemmer Thomas
Published: April 2008

As the Linear-Exponential-Normal (LEN) Principal-Agent model has gained in popularity, it has also increasingly been applied to problems inherently inconsistent with the assumptions underpinning this fragile framework. Concerns regarding LEN analysis in such cases are generally countered by appealing to the results' intuitive nature. When consistent with economic intuition, it is argued, the constraints the LEN framework imposes on such problems are likely non-consequential. This paper demonstrates in two simple cases that even seemingly intuitive results of non-optimal LEN analysis can be fundamentally different from the results that obtain from analysis of the unrestricted programs. Accordingly the paper makes a case for limiting LEN-type analysis to settings that are actually compatible with this framework.
Does Managerial Accounting Research Contribute to Related Disciplines? An Examination Using Citation Analysis
Authors: Mensah Yaw M. , Hwang Nen-Chen Richard , Wu Donghui
Published: April 2008

This paper examines two issues. The first issue is the degree of relative isolation of managerial accounting research (MAR) from related disciplines. Using citations collected from the Web of Science, the study shows that MAR published during 1986–2000 in the four leading accounting journals is cited in journals in fields as diverse as economics, operations research, psychology, sociology, organizational behavior, and strategic management. Our findings support Kinney's (2001) observation that accounting researchers have a competitive advantage in areas relating to alternative business measurement structures.

The second issue the paper addresses is whether economics-based MAR papers make a greater contribution than papers based on other disciplines, as perceived from their respective citation rates. Our citation analysis finds no evidence that economicsbased papers are cited by non-accounting researchers at a higher rate than MAR based on other disciplines. Extending the comparison to accounting journals covered in the Web of Science did not change this conclusion. We interpret this as a refutation of the contention by Zimmerman (2001) that economics-based MAR papers are more likely to make significant contributions to knowledge.

We also report some preliminary evidence that the relevance of MAR to researchers publishing in non-accounting journals is waning. Although this finding is tentative, it may be an early warning signal that should be monitored in future research.
Pay-Performance Sensitivity in a Heterogeneous Managerial Labor Market
Authors: Chen Hui , Leng Fei
Published: April 2008

The persistently low pay-performance sensitivity between executive compensation and firm performance has puzzled both practitioners and academics. We propose a hybrid model that incorporates both moral hazard and adverse selection problems to explain this puzzle. We argue that the managerial labor market is heterogeneous in nature, not homogeneous as assumed by the pure moral hazard model and empirical work based on this model. We demonstrate that the optimal pay-performance sensitivity derived from the hybrid model is lower than that derived from the pure moral hazard model. Furthermore, we also show that pay-performance sensitivity is a function of the mix of types in the market. The more capable managers there are in the market, the more likely the market's average pay-performance sensitivity is high. We then conduct an empirical test and find evidence that is consistent with the prediction of our model.
Compensation Committees and CEO Compensation Incentives in U.S. Entrepreneurial Firms
Authors: Conyon Martin J. , He Lerong
Published: April 2008

This study uses a sample of IPO firms to investigate the relation between the compensation committee, CEO compensation, and CEO incentives. We investigate two theoretical models: the three-tier optimal contracting model and the managerial power model. We find support for the three-tier agency model. The presence of significant shareholders on the compensation committee (i.e., those with share stakes in excess of 5 percent) is associated with lower CEO pay and higher CEO equity incentives. Firms with higher paid compensation committee members are associated with greater CEO compensation and lower incentives. The managerial power model receives little support. We find no evidence that insiders or CEOs of other firms serving on the compensation committee raise the level of CEO pay or lower CEO incentives.
Aggregation and Measurement Errors in Performance Evaluation
Authors: Arya Anil , Fellingham John C. , Schroeder Douglas A.
Published: April 2008

In this paper, we present a sequential production setting wherein employing aggregate measures for performance evaluation prove superior to those constructed specifically to measure individual activity. In our setting, unverifiable inputs translate into verifiable measures via two types of shocks: the first is production errors that cause outputs to deviate from inputs, and the second is measurement errors that result in outputs themselves being stated imprecisely. Agents are evaluated using either individual or aggregate measures, where the former measures the incremental output added by each link and the latter measures the cumulative output produced at the end of each stage. Aggregate measures can be preferred to individual measures because they increase the sample size available to infer upstream agents' unobservable acts and because they serve as an avenue for measurement errors to cancel.
The Retention of Nonfinancial Performance Measures in Compensation Contracts
Authors: HassabElnaby Hassan R. , Said Amal A. , Wier Benson
Published: April 2008

This study empirically investigates firms' decisions to retain the use of nonfinancial performance measures as part of the compensation contracts following their initial implementation. Using three-stage regression and survival analysis, we provide explanations for the decision to retain the use of nonfinancial performance measures after controlling for possible endogeneity. Based on a sample of firms that used nonfinancial measures during the period 1993–1998, we find that the appropriate match of nonfinancial measures and firm characteristics and subsequent enhanced performance are crucial factors in deciding whether a firm will retain nonfinancial performance measures in compensation contracts. The analyses provide evidence that the effects of significant firm characteristics on the decision to retain nonfinancial performance measures are time invariant while the effects of performance are time variant during the study period. The results suggest that adverse performance is a reflection of a nonoptimizing initial adoption decision of nonfinancial performance measures while the decision to discard their use in light of the unfavorable performance is an indication of an optimizing decision.
Influence Costs and Implementation of Organizational Changes
Authors: Matějka Michal , Waegenaere Anja De
Published: April 2008

We present an economic model of the process that leads to a decision to implement a change. We argue that the decision gives rise to influencing efforts as privately informed agents attempt to affect the decision to their benefit. The decision maker trades off the information benefits and costs of influencing by imposing a limit on the agents' efforts. Our analysis of this trade-off yields the following insights. First, it is rational to approve initiation of a change, but later to reject its implementation. Second, firms with potentially high influence costs are more likely to reject initiation of a change. Third, it is often better to risk implementing an undesirable change than to allow costly collecting of all relevant information.
Optimal Performance Measures with Task Complementarity
Authors: Nikias Anthony D. , Schwartz Steven , Young Richard A.
Published: April 2008

This study examines optimal performance measures under moral hazard where a risk neutral agent with limited liability is assigned two interdependent tasks. Task interdependency, or complementarity, is captured by assuming that when the agent provides high effort on one task, it affects the probability of success on a second task. Two performance measures are considered, disaggregate and aggregate. The relative benefit of aggregate performance measures derives from the agent's uncertainty about compensation when performing the second task. The relative benefit of disaggregate measures arises because it produces more information about the agent's actions on each task. The comparative advantage of aggregate measures is maximized for relatively independent tasks and diminishes with strong positive or negative complementarity. Endogenous task assignment is then explored. The principal can bundle the two tasks together and assign them to a single agent, maintaining the effects of task complementarity, or unbundle the tasks and assign each to a different agent, eliminating the effect of task complementarity. The inclination to avoid negative task complementarity increases the likelihood, conditional on bundling the tasks, that the principal prefers aggregate performance measures.
On the Use of Customized versus Standardized Performance Measures
Authors: Arya Anil , Glover Jonathan , Mittendorf Brian , Ye Lixin
Published: April 2008

Despite the influx of measures which can be customized to the demands of each business unit (e.g., customer satisfaction surveys and quality indices), many firms have been dogged in their reliance on standardized measures (e.g., conventional financial metrics) in performance evaluation. In this paper, we consider one justification: though customized measures may more accurately target the goals of a particular unit, standardized measures may offer more meaningful opportunities for relative performance evaluation. Standardized measures have a commonality in errors which is naturally absent among measures targeted to each circumstance. This commonality allows learning about one measure from another and, thus, the construction of more efficient proxies for unobservable employee inputs. The use of comparative evaluation schemes is not without its challenges, since it may induce unwanted coordination by those being evaluated. Even with such gaming concerns, standardized measures can still be preferred, but the requirements are more stringent.
T-2 Toxin: Incidence and Toxicity in Poultry
Authors: Sokolović Marijana , Garaj-Vrhovac Verica , ŠImpraga Borka
Published: April 2008

T-2 Toxin: Incidence and Toxicity in Poultry

T-2 toxin is the most toxic type A trichothecene mycotoxin. It is the secondary metabolite of the Fusarium fungi, and is common in grain and animal feed. Toxic effects have been shown both in experimental animals and in livestock. It has been implicated in several outbreaks of human mycotoxicoses. Toxic effects in poultry include inhibition of protein, DNA, and RNA synthesis, cytotoxicity, immunomodulation, cell lesions in the digestive tract, organs and skin, neural disturbances and low performance in poultry production (decreased weight gain, egg production, and hatchability). Concentrations of T-2 toxin in feed are usually low, and its immunosuppressive effects and secondary infections often make diagnosis difficult. If at the onset of the disease, a change in diet leads to health and performance improvements in animals, this may point to mycotoxin poisoning. Regular control of grain and feed samples is a valuable preventive measure, and it is accurate only if representative samples are tested. This article reviews the incidence and toxic effects of T-2 toxin in poultry.
Severe Acute Copper Sulphate Poisoning: A Case Report
Authors: Sinkovič Andreja , Strdin Alenka , Svenšek Franci
Published: April 2008

Severe Acute Copper Sulphate Poisoning: A Case Report

As copper sulphate pentahydrate (CSP) is a common compound used in agriculture and industry, chronic occupational exposures to CSP are well known, but acute poisoning is rare in the Western world. This case report describes acute poisoning of a 33-year-old woman who attempted suicide by ingesting an unknown amount of CSP. On admission to the hospital, she had symptoms and signs of severe hemorrhagic gastroenteritis, dehydration, renal dysfunction and methaemoglobinaemia with normal serum copper level. Therapy included early gastric lavage, fluid replacement, vasoactive drugs, furosemide, antiemetic drugs, ranitidine, and antidotes methylene blue and 2,3-dimercaptopropane-1-sulphonate (DMPS). However, the patient developed severe intravascular haemolysis, acute severe hepatic and renal failure, as well as adrenal insufficiency. After prolonged, but successful hospital treatment, including haemodialysis and IV hydrocortisone, the patient was discharged with signs of mild renal and liver impairment. Our conclusion is that in severe cases of copper poisoning early supportive measures are essential. In addition, antidotes such as methylene blue for methaemoglobinaemia and chelating agent such as DMPS improve morbidity and survival of severely poisoned victims.
Workplace Mobbing
Authors: ŠOljan Ivana , Josipović-Jelić Željka , Kiš Anita
Published: April 2008

Workplace Mobbing

Workplace mobbing is a hostile and unethical communication, systematically aimed from one or more individuals towards mostly one individual, who are forced into a helpless position and are held in it by constant bullying. This article describes some of the most important characteristics of mobbing: offensive behaviour, organizational and non-organizational causes of this behaviour, the victim, and the consequences. Modern business environment is complex, dynamic, volatile, and requires better ability to adjust. Constant changes are a part of organizational reality, but they also produce an ideal environment for all kinds of conflicts. Conflicts are inevitable in every organization, but the task of its management is to identify them and resolve before they affect the workforce, productivity, and costs. The idea is to avert psychological abuse and aberrant behaviour such as mobbing that may cause physical and mental disorders. Mobbing is a problem of the modern society; as a violation of human rights it is relatively new and unrecognised in Croatia. Abuse is mostly psychological; it affects the victim's health and life, quality of work, productivity, profitability, and may lead to significant economic losses in the community. Mobbing can be averted by joint forces that would involve employees and management, medical and legal professionals, and even community as a whole. The more an organization pursues excellence based on trust and business ethics, the higher the probability that mobbing will be averted or stopped.
Screening for antidepressant, sedative and analgesic activities of novel fused thiophene derivatives
Authors: Wardakhan Wagnat , Abdel-Salam Omar , Elmegeed Gamal
Published: April 2008

Screening for antidepressant, sedative and analgesic activities of novel fused thiophene derivatives

This study was aimed at the synthesis of fused benzothiophene derivatives containing heterocyclic moiety. The reaction of the tetrahydrobenzo[b]thiophene derivatives1a,bwith ethoxycarbonylisothiocyanate afforded the thiourea derivatives2a,b.Cyclization of the latter products gave the annulated benzo[b]thienopyrimidine derivatives3a,b.Compounds2a,band3aunderwent a series of heterocyclization reactions through the reaction with some chemical reagents to give the new benzo[b]thienopyrimidine derivatives5a,bto8a-c.Also, this work was extended to study the potential role of the novel synthesized thiourea derivative2aand benzo[b]thienopyrimidine derivatives3a, 5b, 6aand8bas antidepressant, sedative or analgesic agents at two doses (15 or 30 mg kg-1body mass). Some compounds (2a, 3aand5b) showed mild antidepressant activity in the forced-swimming test. No compound showed sedative effect. Visceral pain evoked byi.p.injection of acetic acid in mice was significantly inhibited by all compounds at a high doses.
A sensitive spectrophotometric method for the determination of H2-receptor antagonists by means of N-bromosuccinimide and p-aminophenol
Authors: Darwish Ibrahim , Hussein Samiha , Mahmoud Ashraf , Hassan Ahmed
Published: April 2008

A sensitive spectrophotometric method for the determination of H2-receptor antagonists by means ofN-bromosuccinimide andp-aminophenol

A simple, accurate and sensitive spectrophotometric method for determination of H2-receptor antagonists: cimetidine (CIM), famotidine (FAM), nizatidine (NIZ), and ranitidine hydrochloride (RAN) has been fully developed and validated. The method was based on the reaction of these drugs with NBS and subsequent measurement of the excessN-bromosuccinimide by its reaction withp-aminophenol to give a violet colored product (λmaxat 552 nm). Decrease in the absorption intensity (ΔA) of the colored product, due to the presence of the drug, was correlated with its concentration in the sample solution. Different variables affecting the reaction were carefully studied and optimized. Under optimal conditions, linear relationships with good correlation coefficients (0.9988--0.9998) were found between ΔAvalues and the corresponding concentrations of the drugs in a concentration range of 8--30, 6--22, 6--25, and 4--20 μg mL-1for CIM, FAM, NIZ, and RAN, respectively. Limits of detection were 1.22, 1.01, 1.08, and 0.74 μg mL-1for CIM, FAM, NIZ, and RAN, respectively. The method was validated in terms of accuracy, precision, ruggedness, and robustness; the results were satisfactory. The proposed method was successfully applied to the analysis of the above mentioned drugs in bulk substance and in pharmaceutical dosage forms; percent recoveries ranged from 98.5 ± 0.9 to 102.4 ± 0.8% without interference from the common excipients. The results obtained by the proposed method were comparable with those obtained by the official methods.
Welfare Policy, Language Group, and the Duration of Lone Motherhood Spells
Authors: Dooley Martin , Finnie Ross
Published: April 2008

We use a large sample of linked income tax records to estimate a competing risk model of the likelihood of an exit from lone motherhood to either a marital or common-law union. We find that recent Canadian welfare policy reforms have had only a small impact at most on the duration of lone motherhood spells. Lone mothers in Francophone Quebec and in the rest of Canada exit to different states, but spend similar lengths of time as single parents. Finally, the economic consequences of an exit from lone motherhood are similar for exits to marital and to common-law unions.
Manufacturing Descent? Labour Law and Union Organizing in the Province of Ontario
Authors: Bartkiw Timothy J.
Published: April 2008

This paper examines the effect of labour law on union certification dynamics in Ontario during the period 1983 to 2006. Results reveal the independent, significant effects of the Progressive Conservative government's Bill 31 reforms and the recent Liberal government's Bill 144 upon certification success rates and aggregate volumes of new organizing, in expected directions. Results also reveal a massive decline in unfair labour practice complaints following the Bill 7 reforms in 1995, exacerbated by Bill 31, and which remains unaltered by Bill 144. Overall, the results suggest that labour law still has a significant effect upon union organizing over time, despite economic internationalization and/or shifts in industrial structure, and contradict the recent claim that a “pre-1990 equilibrium” in Ontario labour relations policy was recently restored. Rather, the current regime remains, both in formal legal terms and concrete effects, more restrictive of union growth than its pre-1990 form.
The Computational Detection of Functional Nucleotide Sequence Motifs in the Coding Regions of Organisms
Authors: Robins Harlan , Krasnitz Michael , Levine Arnold J.
Published: April 2008

A new algorithm has been constructed for finding under- and overrepresented oligonucleotide motifs in the protein coding regions of genomes that have been normalized for G/C content, codon usage, and amino acid order. This Robins-Krasnitz algorithm has been employed to compare the oligonucleotide frequencies between many different prokaryotic genomes. Evidence is presented demonstrating that at least some of these sequence motifs are functionally important and selected for or against during the evolution of these prokaryotes. The applications of this method include the optimization of protein expression for synthetic genes in foreign organisms, identification of novel oligonucleotide signals used by the organism and the examination of evolutionary relationships not dependent upon different gene sequence trees.
Expression of α-Actinin-1 in Human Glomerular Mesangial Cells In Vivo and In Vitro
Authors: Yang Chen , Glass William F.
Published: April 2008

Recent studies have demonstrated important roles of α-actinins in glomerular disease, while little information is known about the expression profile of α-actinins in human glomerular mesangial cells. Here, immunofluorescence and confocal microscopy showed that α-actinin-1 exclusively distributed along mesangial cells in human glomeruli of IgA nephropathy. RT-PCR and Western blot further confirmed the expression of α-actinin-1 in primary cultured human mesangial cells. We also found that transforming growth factor-β 1 (TGF-β 1) stimulated ACTN1 gene transcription and that transiently transfected α-actinin-1 significantly increased TGF-β 1-induced plasminogen activator inhibitor-1 (PAI-1) promoter activity in human mesangial cells. These findings suggest that α-actinin-1 may play a role in human glomerular disease.
Delipidated Retroviruses as Potential Autologous Therapeutic Vaccines—A Pilot Experiment
Authors: Kitabwalla Moiz , Ansari Aftab A. , Villinger Francois , Akeefe Hassibullah , Conner Adam P. , Mayne Ann E. , Hildreth James E. K.
Published: April 2008

This pilot experiment in a simian immunodeficiency virus (SIV) chronic infection model aimed at extending our previous findings that vaccination with delipidated SIV resulted in more potent and diversified antiviral responses ( 1 ). Macaques chronically infected with SIVmac239 treated with antiretroviral therapy (ART) were vaccinated with autologous delipidated virus via consecutive lymph node targeted immunizations-1, 1 and 10 μg of virus spaced monthly. Results showed all animals had lasting viral load reduction approaching 1 log compared to set-point, and disease delay. Delipidation may enhance processing/ presentation of viral antigen eliciting potent antiviral control even at such late infection stage.
Laboratory optimization of process variables in reductive ozonolysis of methyl soyate
Authors: Throckmorton P. E. , Hansen L. I. , Christenson R. C. , Pryde E. H.
Published: April 2008

The laboratory experiments for reductive ozonolysis of methyl soyate were divided into four statistically designed groups, according to ozonolysis medium (methanol or water) and ozone carrier gas (oxygen or air). Each group comprised 27 separate experiments, each a one‐third replicate of a 34 factorial. Significant independent variables were determined by a preliminary set of experiments. Besides ozonolysis medium (X) and carrier gas (Y), the following significant independent variables were studied: medium/ester ratio (A), reduction catalyst (B), reduction pressure by hydrogen (C), and reduction temperature (D).

By gas‐liquid partition chromatography of the dimethyl acetals of the two products, which included methyl azelaaldehydate (MAZDA) and pelargonic aldehyde (PDA), aldehyde yields were determined for each experiment in the statistical groups.

Analysis of variance of the data (F‐test) showed the following main effects and interactions for yield of MAZDA where oxygen carrier gas, water as the ozonolysis medium, and palladium‐on‐carbon catalyst were used for reduction: Y, YA, YB, YD, AD, BD, and AC. Data fit (regression analysis) provided regression equations. Computer solution of these equations indicated optimum process levels. Based on these optimum levels, the predicted over‐all yield of MAZDA is 89% of theoretical.
Radiation‐induced changes on beef fat‐cephalin mixtures bygamma‐radiation. Inhibition ofcis‐trans isomerization
Authors: Kohn Rudolf
Published: April 2008

Ionizing radiation‐inducedcis‐trans isomerization of unsaturated bonds in beef fat was inhibited by the addition of phospholipid. Infrared absorption at 10.35µ (966 cm−1) ofγ‐irradiated beef fat‐dl‐a‐cephalin dipalmitate mixtures was less than that of beef fat alone. These decreases were dose‐dependent, but oxygen‐independent. Reactions in the dose range 6 to 25 Mrad (see footnote 2) appear to differ from those in the dose range 25 to 100 Mrad. Some suggested explanations are offered for these phenomena.
Absolute neutral oil content of vegetable oils by radiochemical technique
Authors: Marcopoulos C. A. , Manolkidis K. A.
Published: April 2008

Laboratory refining loss, determined by the chromatographic method, is checked by a radio‐chemical procedure. Neutral triglycerides are labeled with C14‐tripalmitate and passed through an alumina column to find out if the alumina retains a percentage of them.

Cottonseed oil is also labeled and, by applying the calculations of the isotope dilution analysis, the absolute neutral oil content and therefore the theoretical refining loss are determined.

The theoretical and the chromatographic refining losses are compared, and a relation between them is proposed for cottonseed oils.
Benzyl, cyclohexyl, and phenyl esters ofalpha‐sulfo fatty acids
Authors: Bistline R. G. , Stirton A. J.
Published: April 2008

Sodium salts of benzyl, cyclohexyl, and phenyl esters of α‐sulfopelargonic, α‐sulfopalmitic, and α‐sulfostearic acids were prepared by reaction of the α‐sulfo acid with excess of the alcohol or phenol, in the presence of methylene chloride, carbon tetrachloride, benzene, or toluene. Synthesis from the acid chloride of the α‐sulfo acid gave lower yields of a less pure product.

Melting point, surface and interfacial tension, critical micelle concentration, rate of hydrolysis and wetting, foaming and detergent properties were measured. The ring esters have properties similar to the corresponding propyl, butyl, or amyl esters.
Cottonseed oil and meal utilization
Authors: Decossas K. M. , Molaison L. J. , Kleppinger A. de B. , Laporte V. L.
Published: April 2008

For five consecutive years world‐wide production of cottonseed has set new highs, and cottonseed is more valuable as a source of food, feed, and fiber than ever before. However this paper is primarily concerned with the utilization of cottonseed oil and meal in the United States.

During the three‐year period, 1963–65, U.S. farmers received about $300 million annually for 6.18 million tons of cottonseed. Annual U.S. crushings were 5.79 million tons, having produced 1.94 billion pounds of crude oil valued at $222 million, 2.72 million tons of meal valued at $174 million, and 1,609,700 running bales of linters valued at $41.2 million. Retail value of cottonseed products is estimated to have been $1.1 billion annually.

Changes in the U.S. cottonseed industry include shifts westward, to fewer and larger extraction plants and to the use of new and improved extraction techniques which involve solvents and high‐speed expellers. The cottonseed extraction industry has a payroll of $38.2 million and consists of 188 oil mills in about 14 states, employing 8,400 people.

Cottonseed oil accounted for 11.5% of total 1965 U.S. factory consumption of 12.7 billion pounds of fats and oils. Some 62% was used in salad or cooking oil, 27% in baking or frying fats, and 8% in margarine. During the 1960–65 period, usage increased in salad or cooking oils, in baking or frying fats, and in inedible products but decreased in margarine, mellorine, and other edible products. Increases exceeded decreases, and total consumption of cottonseed oil in edible and inedible products increased from 1.28 billion lb. to 1.47 billion lb.

Practically all of the 2.76 million tons of cottonseed meal produced in the three‐year period beginning October 1963 was used for feed. Relatively insignificant amounts were used as fertilizer on farms of cotton growers. Cattle, sheep, horse, and mule rations consumed 1.88 million tons, poultry rations 440 thousand tons, and swine rations 350 thousand tons. Cottonseed meal in cattle rations has had a downward trend since the early 1950's although usage in poultry and swine rations has increased. It is estimated that 1.52 million tons were used by feed manufacturers in the preparation of mixed feeds during the 1964–65 season, representing a steady increase over the past two decades and a 54% increase over 1962–63.

Domestic use of cottonseed flour has not changed appreciably during the past few years.
The ER‐associated degradation component Der1p and its homolog Dfm1p are contained in complexes with distinct cofactors of the ATPase Cdc48p
Authors: Goder Veit , Carvalho Pedro , Rapoport Tom A.
Published: April 2008

MINT‐6491003:

Ufd1-SA (uniprotkb:P53044) physically interacts (MI:0218) with Der1-HA (uniprotkb:P38307) by anti tag coimmunoprecipitation (MI:0007)

MINT‐6490940:

Der1-SA (uniprotkb:P38307) physically interacts (MI:0218) with Cdc48 (uniprotkb:P25694), Usa1 (uniprotkb:Q03714), Hrd3 (uniprotkb:Q05787), Hrd1 (uniprotkb:Q08109), Ubx2 (uniprotkb:Q04228), Yos9 (uniprotkb:Q99220), Npl4 (uniprotkb:P33755) and Ufd1 (uniprotkb:P53044) by anti tag coimmunoprecipitation (MI:0007)

MINT‐6490972:

Dfm1-CA (uniprotkb:Q12743) physically interacts (MI:0218) with Ubx7 (uniprotkb:P38349), Ubx1 (uniprotkb:P34223), Kar2 (uniprotkb:P16474), Npl4 (uniprotkb:P33755), Yos9 (uniprotkb:Q99220),Ubx2 (uniprotkb:Q04228), Hrd1 (uniprotkb:Q08109), Hrd3 (uniprotkb:Q05787), Usa1 (uniprotkb:Q03714) and Cdc48 (uniprotkb:P25694) by anti tag coimmunoprecipitation (MI:0007)

MINT‐6491016:

Ufd1-SA (uniprotkb:P53044) physically interacts (MI:0218) with Dfm1-HA (uniprotkb:Q12743) by anti tag coimmunoprecipitation (MI:0007)

MINT‐6491041:

Ubx7-SA (uniprotkb:P38349) physically interacts (MI:0218) with Dfm1-HA (uniprotkb:Q12743) by anti tag coimmunoprecipitation (MI:0007)

MINT‐6490909:

Dfm1-CA (uniprotkb:Q12743) physically interacts (MI:0218) with Dfm1-HA (uniprotkb:Q12743) by anti tag coimmunoprecipitation (MI:0007)

MINT‐6491029:

Ubx1-SA (uniprotkb:P34223) physically interacts (MI:0218) with Dfm1-HA (uniprotkb:Q12743) by anti tag coimmunoprecipitation (MI:0007)

MINT‐6490896:

Der1-SA (uniprotkb:P38307) physically interacts (MI:0218) with Der1-HA (uniprotkb:P38307) by anti tag coimmunoprecipitation (MI:0007)
Role of the familial Dutch mutation E22Q in the folding and aggregation of the 15–28 fragment of the Alzheimer amyloid-β protein
Authors: Baumketner Andrij , Krone Mary Griffin , Shea Joan-Emma
Published: April 2008

Amyloid fibrils, large ordered aggregates of amyloid β proteins (Aβ), are clinical hallmarks of Alzheimer's disease (AD). The aggregation properties of amyloid β proteins can be strongly affected by single-point mutations at positions 22 and 23. The Dutch mutation involves a substitution at position 22 (E22Q) and leads to increased deposition rates of the AβE22Q peptide onto preseeded fibrils. We investigate the effect of the E22Q mutation on two key regions involved in the folding and aggregation of the Aβ peptide through replica exchange molecular dynamics simulations of the 15–28 fragment of the Aβ peptide. The Aβ15–28 peptide encompasses the 22–28 region that constitutes the most structured part of the Aβ peptide (the E22–K28 bend), as well as the central hydrophobic cluster (CHC) (segment 17–21), the primary docking site for Aβ monomers depositing onto fibrils. Our simulations show that the 22–28 bend is preserved in the Aβ(
15

–
28
) peptide and that the CHC, which is mostly unstructured, interacts with this bend region. The E22Q mutation does not affect the structure of the bend but weakens the interactions between the CHC and the bend. This leads to an increased population of β-structure in the CHC. Our analysis of the fibril elongation reaction reveals that the CHC adopts a β-strand conformation in the transition state ensemble, and that the E22Q mutation increases aggregation rates by lowering the barrier for Aβ monomer deposition onto a fibril. Thermodynamic signatures of this enhanced fibrillization process from our simulations are in good agreement with experimental observations.
Simulation of Top7-CFr: A transient helix extension guides folding
Authors: Mohanty Sandipan , Meinke Jan H. , Zimmermann Olav , Hansmann Ulrich H. E.
Published: April 2008

Protein structures often feature β-sheets in which adjacent β-strands have large sequence separation. How the folding process orchestrates the formation and correct arrangement of these strands is not comprehensively understood. Particularly challenging are proteins in which β-strands at the N and C termini are neighbors in a β-sheet. The N-terminal β-strand is synthesized early on, but it can not bind to the C terminus before the chain is fully synthesized. During this time, there is a danger that the β-strand at the N terminus interacts with nearby molecules, leading to potentially harmful aggregates of incompletely folded proteins. Simulations of the C-terminal fragment of Top7 show that this risk of misfolding and aggregation can be avoided by a “caching” mechanism that relies on the “chameleon” behavior of certain segments.
Linking functionally related genes by sensitive and quantitative characterization of genetic interaction profiles
Authors: Decourty Laurence , Saveanu Cosmin , Zemam Kenza , Hantraye Florence , Frachon Emmanuel , Rousselle Jean-Claude , Fromont-Racine Micheline , Jacquier Alain
Published: April 2008

Describing at a genomic scale how mutations in different genes influence one another is essential to the understanding of how genotype correlates with phenotype and remains a major challenge in biology. Previous studies pointed out the need for accurate measurements of not only synthetic but also buffering interactions in the characterization of genetic networks and functional modules. We developed a sensitive and efficient method that allows such measurements at a genomic scale in yeast. In a pilot experiment (41 genome-wide screens), we quantified the fitness of 140,000 double deletion strains relative to the corresponding single mutants and identified many genetic interactions. In addition to synthetic growth defects (validated experimentally with factors newly identified as genetically interfering with mRNA degradation), most of the identified genetic interactions measured weak epistatic effects. These weak effects, rarely meaningful when considered individually, were crucial to defining specific signatures for many gene deletions and had a major contribution in defining clusters of functionally related genes.
A relaxed active site after exon ligation by the group I intron
Authors: Lipchock Sarah V. , Strobel Scott A.
Published: April 2008

During RNA maturation, the group I intron promotes two sequential phosphorotransfer reactions resulting in exon ligation and intron release. Here, we report the crystal structure of the intron in complex with spliced exons and two additional structures that examine the role of active-site metal ions during the second step of RNA splicing. These structures reveal a relaxed active site, in which direct metal coordination by the exons is lost after ligation, while other tertiary interactions are retained between the exon and the intron. Consistent with these structural observations, kinetic and thermodynamic measurements show that the scissile phosphate makes direct contact with metals in the ground state before exon ligation and in the transition state, but not after exon ligation. Despite no direct exonic interactions and even in the absence of the scissile phosphate, two metal ions remain bound within the active site. Together, these data suggest that release of the ligated exons from the intron is preceded by a change in substrate–metal coordination before tertiary hydrogen bonding contacts to the exons are broken.
A common genetic target for environmental and heritable influences on aggressiveness in
Drosophila
Authors: Wang Liming , Dankert Heiko , Perona Pietro , Anderson David J.
Published: April 2008

Environmental and genetic factors can modulate aggressiveness, but the biological mechanisms underlying their influence are largely unknown. Social experience with conspecifics suppresses aggressiveness in both vertebrate and invertebrate species, including
Drosophila
. We searched for genes whose expression levels correlate with the influence of social experience on aggressiveness in
Drosophila
by performing microarray analysis of head tissue from socially isolated (aggressive) vs. socially experienced (nonaggressive) male flies. Among ≈200 differentially expressed genes, only one was also present in a gene set previously identified by profiling
Drosophila
strains subjected to genetic selection for differences in aggressiveness [Dierick HA, Greenspan RJ (2006)
Nat Genet
38:1023–1031]. This gene,
Cyp6a20
, encodes a cytochrome P450. Social experience increased
Cyp6a20
expression and decreased aggressiveness in a reversible manner. In
Cyp6a20
mutants, aggressiveness was increased in group-housed but not socially isolated flies. These data identify a common genetic target for environmental and heritable influences on aggressiveness.
Cyp6a20
is expressed in a subset of nonneuronal support cells associated with pheromone-sensing olfactory sensilla, suggesting that social experience may influence aggressiveness by regulating pheromone sensitivity.
Towards patterns tree of gene coexpression in eukaryotic species
Authors: Wang Haiyun , Wang Qi , Li Xia , Shen Bairong , Ding Min , Shen Ziyin
Published: April 2008

Motivation: Cellular pathways behave coordinated regulation activity, and some reported works also have affirmed that genes in the same pathway have similar expression pattern. However, the complexity of biological systems regulation actually causes expression relationships between genes to display multiple patterns, such as linear, non-linear, local, global, linear with time-delayed, non-linear with time-delayed, monotonic and non-monotonic, which should be the explicit representation of cellular inner regulation mechanism in mRNA level. To investigate the relationship between different patterns, our work aims to systematically reveal gene-expression relationship patterns in cellular pathways and to check for the existence of dominating gene-expression pattern. By a large scale analysis of genes expression in three eukaryotic species, Saccharomyces cerevisiae, Caenorhabditis elegans and Human, we constructed gene coexpression patterns tree to systematically and hierarchically illustrate the different patterns and their interrelations.

Results: The results show that the linear is the dominating expression pattern in the same pathway. The time-shifted pattern is another important relationship pattern. Many genes from the different pathway also present coexpression patterns. The non-linear, non-monotonic and time-delayed relationship patterns reflect the remote interactions between the genes in cellular processes. Gene coexpression phenomena in the same pathways are diverse in different species. Genes in S.cerevisiae and C.elegans present strong coexpression relationships, especially in C.elegans, coexpression is more universal and stronger due to its special array of genes. However in Human, gene coexpression is not apparent and the human genome involves more complicated functional relationships. In conclusion, different patterns corresponding to different coordinating behaviors coexist. The patterns trees of different species give us comprehensive insight and understanding of genes expression activity in the cellular society.

Contact:  whywhy_flying@163.com; wtq_flying@hotmail.com

Supplementary information:  Supplementary data are available at Bioinformatics online.
Repression of gene expression by unphosphorylated NF-κB p65 through epigenetic mechanisms
Authors: Dong Jie , Jimi Eijiro , Zhong Haihong , Hayden Matthew S. , Ghosh Sankar
Published: April 2008

Cells from a “knock-in” mouse expressing a NF-κB p65 mutant bearing an alanine instead of serine at position 276 (S276A) display a significant reduction of NF-κB-dependent transcription, even though the mutant p65 forms appropriate complexes that translocate normally to the nucleus and bind to DNA. Surprisingly, however, instead of the expected embryonic lethality from hepatocyte apoptosis seen in the absence of NF-κB activity, the S276A knock-in embryos die at different embryonic days due to variegated developmental abnormalities. We now demonstrate that this variegated phenotype is due to epigenetic repression resulting from the recruitment of histone deacetylases by the nonphosphorylatable form of NF-κB into the vicinity of genes positioned fortuitously near NF-κB-binding sites. Therefore, unphosphorylated nuclear NF-κB can affect expression of genes not normally regulated by NF-κB through epigenetic mechanisms.
Naphthoquinone-Dependent Generation of Superoxide Radicals by Quinone Reductase Isolated from the Plasma Membrane of Soybean
Authors: Schopfer Peter , Heyno Eiri , Drepper Friedel , Krieger-Liszkay Anja
Published: April 2008

Using a tetrazolium-based assay, a NAD(P)H oxidoreductase was purified from plasma membranes prepared from soybean (Glycine max) hypocotyls. The enzyme, a tetramer of 85 kD, produces O2  ·− by a reaction that depended on menadione or several other 1,4-naphthoquinones, in apparent agreement with a classification as a one-electron-transferring flavoenzyme producing semiquinone radicals. However, the enzyme displayed catalytic and molecular properties of obligatory two-electron-transferring quinone reductases of the DT-diaphorase type, including insensitivity to inhibition by diphenyleneiodonium. This apparent discrepancy was clarified by investigating the pH-dependent reactivity of menadionehydroquinone toward O2 and identifying the protein by mass spectrometry and immunological techniques. The enzyme turned out to be a classical NAD(P)H:quinone-acceptor oxidoreductase (EC 1.6.5.2, formerly 1.6.99.2) that reduces menadione to menadionehydroquinone and subsequently undergoes autoxidation at pH ≥ 6.5. Autoxidation involves the production of the semiquinone as an intermediate, creating the conditions for one-electron reduction of O2. The possible function of this enzyme in the generation of O2  ·− and H2O2 at the plasma membrane of plants in vivo is discussed.