bluuebunny/crossref_metadata_2025_split huggingface dataset:
Accounting Models For Equity Valuation
Authors: Anand Punit 
Published: February 2013

Abstract
The valuation of equity is an active area of research. Though financial models for the valuation of equity exist, a pragmatic application of these financial theories necessitates the use of pro forma accounting. This suggests that perhaps financial models must incorporate a knowledge of accrual accounting practices. Accounting models of valuation incorporate accrual accounting. This paper, therefore, deals with important accounting-based valuation constructs and models.
Analytics Surrounding Newspaper Masthead Royalty Rates
Authors: Ellsworth Richard K. 
Published: February 2013

Abstract
Newspaper mastheads assist in creating a readily identifiable product image in the marketplace for consumers and represent a recognizable balance sheet intangible asset. The relief from royalty method is a widely recognized analytic technique for the valuation of trade names such as newspaper mastheads. The development of an appropriate royalty rate is one of the foundations of the relief from royalty method. This article discusses an analytical method to develop newspaper masthead royalty rates.
Purchase Price Allocation and Choice of the Valuation Methods
Authors: Vulpiani Marco 
Published: February 2013

Abstract
As known, the purchase price allocation (PPA) process implies the valuation of tangible and intangible assets to allocate the price paid to the assets acquired. The rationale that drove the standards setters (FASB and IASB) in the formulation of the relevant standards (SFAS 141 and IFRS3) was to give a full explanation of the purchase price (PP) paid to the stakeholders of the acquiring company. During the PPA process, this simple, underlying rationale of the accounting standard is sometimes set aside. One of the most critical phases of the valuation process, represented by the choice of the valuation method, is done on the basis of the critical issue of the assets under valuation, instead of considering the valuation criteria followed during the formulation of the price. In other words, the analysis is performed as if it were a single, autonomous process completely separate from the PP formulation process. In this paper it is shown that to respect the underlying principle of the standard setters, the methods chosen for the valuation of the assets should be consistent with the method used during the formulation of the price, even for tangible assets. Otherwise the PPA implementation determines inconsistencies that can give distorted information about the acquisition to stakeholders, against the genuine underlying principles of the standard setters.
Justice et théories contestées du territoire
Authors: Moore Margaret 
Published: February 2013

Les questions de justice soulevées par la possession du territoire sont nombreuses. Qui a droit à quoi ? La distribution est-elle équitable ? Quels sont les droits censés découler d’un droit au territoire ? Et il y en a bien d’autres. Le présent article met en évidence que ces questions de justice sont abordées sous une perspective plutôt différente selon la conception que l’on se fait du territoire. Il existe à ce dernier égard deux courants dominants : le premier, souvent identifié à Locke, voit le territoire sous l’angle de la propriété ; le second, que l’on rattache à Kant, est considéré comme le domaine géographique du pouvoir juridictionnel.
Peuples et territoires
Authors: Seymour Michel 
Published: February 2013

Dans ce texte, j’examine sur un mode programmatique la relation qui existe entre les peuples et les territoires. Les frontières des peuples souverains sont-elles sacrées, naturelles et absolues, voire irréfragables ? Le territoire a-t-il une importance identitaire ? Si oui, cette relation identitaire repose-t-elle sur l’attachement sentimental des citoyens ou sur une préférence rationnelle ? Doit-on plutôt l’expliquer par un rapport historique ? Le territoire est-il un élément constitutif de l’identité d’un peuple ? Le principe de l’intégrité du territoire a-t-il une priorité absolue sur le principe affirmant le droit à l’autodétermination des peuples ? Tel est l’éventail de questions qui peuvent être posées en ce qui concerne la relation entre les peuples et leurs territoires. Je veux présenter une perspective qui me semble être originale. Dans la perspective du libéralisme politique, je pars d’une conception institutionnelle du peuple. Je me propose d’indiquer ensuite comment cette approche permet d’envisager des réponses à ces questions.
Sortir le territoire de sa logique exclusive
Authors: Germain Alexandre 
Published: February 2013

Le problème du partage des bénéfices liés aux ressources naturelles ne peut faire l’économie de la question territoriale. Cette question est de plus en plus abordée sous l’angle des droits territoriaux sans toutefois reposer sur une théorie générale de la territorialité qui permettrait d’éviter l’écueil de l’ethnocentricité. Nous proposons donc une définition fonctionnaliste de la territorialité permettant de distinguer des territorialités matérielles et idéelles, des territoires formels et fonctionnels, et des conceptions verticale et horizontale du territoire. Ces distinctions nous permettent de formuler une question fondamentale que la philosophie politique a trop peu abordée (et elle offre les outils conceptuels pour y répondre) : comment gérer la concurrence des légitimités territoriales dans un même espace ?
Solitary chemosensory cells and bitter taste receptor signaling in human sinonasal mucosa
Authors: Barham Henry P. , Cooper Sarah E. , Anderson Catherine B. , Tizzano Marco , Kingdom Todd T. , Finger Tom E. , Kinnamon Sue C. , Ramakrishnan Vijay R. 
Published: February 2013

BackgroundSolitary chemosensory cells (SCCs) are specialized cells in the respiratory epithelium that respond to noxious chemicals including bacterial signaling molecules. SCCs express components of bitter taste transduction including the taste receptor type 2 (TAS2R) bitter taste receptors and downstream signaling effectors: α‐Gustducin, phospholipase Cβ2 (PLCβ2), and transient receptor potential cation channel subfamily M member 5 (TRPM5). When activated, SCCs evoke neurogenic reflexes, resulting in local inflammation. The purpose of this study was to test for the presence SCCs in human sinonasal epithelium, and to test for a correlation with inflammatory disease processes such as allergic rhinitis and chronic rhinosinusitis.MethodsPatient demographics and biopsies of human sinonasal mucosa were obtained from control patients (n = 7) and those with allergic rhinitis and/or chronic rhinosinusitis (n = 15). Reverse transcription polymerase chain reaction (RT‐PCR), quantitative PCR (qPCR), and immunohistochemistry were used to determine whether expression of signaling effectors was altered in diseased patients.ResultsRT‐PCR demonstrated that bitter taste receptors TAS2R4, TAS2R14, and TAS2R46, and downstream signaling effectors α‐Gustducin, PLCβ2, and TRPM5 are expressed in the inferior turbinate, middle turbinate, septum, and uncinate of both control and diseased patients. PLCβ2/TRPM5‐immunoreactive SCCs were identified in the sinonasal mucosa of both control and diseased patients. qPCR showed similar expression of α‐Gustducin and TRPM5 in the uncinate process of control and diseased groups, and there was no correlation between level of expression and 22‐item Sino‐Nasal Outcomes Test (SNOT‐22) or pain scores.ConclusionSCCs are present in human sinonasal mucosa in functionally relevant areas. Expression level of signaling effectors was similar in control and diseased patients and did not correlate with measures of pain and inflammation. Further study into these pathways may provide insight into nasal inflammatory diseases and may offer potential therapeutic targets.
Community‐acquired methicillin‐resistant Staphylococcus aureus nasal abscesses in a lower socioeconomic urban population
Authors: Wang Andrea S. , Roure Rita M. , Pearlman Aaron N. 
Published: February 2013

BackgroundTo determine the prevalence of community‐acquired methicillin‐resistant S. aureus (CA‐MRSA) and methicillin‐sensitive S. aureus (MSSA) nasal abscesses in a lower socioeconomic status urban population over a 5‐year period.MethodsA retrospective chart review of 29 consecutive patients with nasal abscess cultures performed in the otolaryngology clinic from 2007 to 2012.ResultsTwenty‐nine cases of nasal abscesses were identified. All cultures grew S. aureus; 34.5% were MSSA and 65.5% were CA‐MRSA. Comparing CA‐MRSA and MSSA, there was no statistically significant increase in prevalence of CA‐MRSA over 5 years; and there was no statistical difference comparing gender, year, or age. There was a high rate of erythromycin resistance (15/19) and a low rate of sulfamethoxazole/trimethoprim (2/19) and clindamycin (1/19) resistance in the CA‐MRSA cases.ConclusionIn this population, the proportion of CA‐MRSA nasal abscesses is nearly twice that of MSSA nasal abscesses. The overall prevalence of CA‐MRSA appears to be stable over the past 5 years. This may represent a stabilization of CA‐MRSA colonization in this community. An awareness of the high proportion of CA‐MRSA will allow for the appropriate selection of antibiotic therapy.
Numerical simulation of electrohydrodynamic effect on natural convection through a vertical enclosure channel
Authors: Nahavandi Milad , Mehrabani‐Zeinabad Arjomand 
Published: February 2013

ABSTRACTAn externally applied electric field beside a plane layer of dielectric liquid can induce secondary flows. This phenomenon is called electrohydrodynamic (EHD) effect and can result in heat transfer enhancement. In this study the effect of EHD force on natural convection heat transfer coefficient of water through a vertical enclosure channel is investigated by numerical simulation, using Comsol Multiphysics software. Also, the interaction between EHD force, fluid flow field, pressure field and temperature field was investigated by computational fluid dynamics technique. Flow pattern, temperature distribution, back pressure and pressure due to suddenly expanded flow are substantially affected by applied electric field, especially at low Rayleigh numbers. The results show that by increasing the temperature difference up to 40 K and the applied voltage up to 100 V, the heat transfer coefficient is increased by more than 1000 kW/cm2 K for three different enclosure channel lengths. © 2013 Curtin University of Technology and John Wiley & Sons, Ltd.
New applications for foam composites of polyurethane and recycled rubber
Authors: Cachaço André Guilherme , Afonso Maria Diná , Pinto Moisés Luzia 
Published: February 2013

AbstractIn Portugal, most end‐of‐life tires are recycled through a process involving a cryogenic grinding technology. The purpose of this work was to envisage new applications for recycling rubber from end‐of‐life tires. In this work, rubber was supported in a polyurethane matrix generating two new products of distinct characteristics and properties. The choice of these products was ruled by the requests of potential clients: (a) Floating trays to withstand the load of plants capable of cleansing polluted water from lagoons, ponds, or basins; (b) Compression‐absorbing buoys to dampen the shocks and the compressive stresses between ships and docks. The polyurethane formulations developed herein were based on methylene diphenyl diisocyanate and a trifunctional polyol such that the final foam would be flexible. As the floating trays' density should be lower than the water density, the best formulation found comprised 150% of rubber, 4% of water (relative to the polyol mass), with an isocyanate index of 105% and a density of 89 kg m−3. The foam that presented the optimal compression behavior to be applied in compression absorbing buoys, comprised 200% of rubber, 3% of water, with an isocyanate index of 105% and a density of 121 kg m−3. In both cases, the composite foam materials obtained showed final properties compatible with the envisaged applications, pointing out that the implied methodology may be used in the future to recycle rubber from end‐of‐life tires. © 2013 Wiley Periodicals, Inc. J. Appl. Polym. Sci., 2013
Current application of controlled degradation processes in polymer modification and functionalization
Authors: Gumel Ahmad Mohamad , Annuar M. Suffian M. , Heidelberg Thorsten 
Published: February 2013

AbstractEcological concerns over the accumulation of polymeric waste material and the demand for functionalized polymers in specialty applications have promoted extensive research on different controlled degradation processes and their use. The production of functionalized or modified polymers by conventional synthetic routes is expensive and time consuming. However, advances in degradation technology have become an enabling factor in the production of modified polymers and their functionalization. Mild irradiation, ozonization, and enzymatic routes are among the processes that have been explored for polymer modification. Biopolymers, such as chitosan, hyaluronic acids, and polyhydroxyalkanoates, are known to be suitable for a diverse number of applications, ranging from biomedical to organic‐electronics. At the same time, their high molecular weight, crystallinity, and shelf degradability limit their utility. Controlled degradation processes can be used to prepare these types of polymers with reasonably low molecular weights and to generate radical species that help to stabilize these polymers or to initiate further beneficial reactions. In this article, we review the application of controlled degradation processes for polymer modification and functionalization. © 2013 Wiley Periodicals, Inc. J. Appl. Polym. Sci., 2013
The ‘killer shrimp’ Dikerogammarus villosus (Crustacea, Amphipoda) invading Alpine lakes: overland transport by recreational boats and scuba‐diving gear as potential entry vectors?
Authors: Bacela‐Spychalska Karolina , Grabowski Michal , Rewicz Tomasz , Konopacka Alicja , Wattier Remi 
Published: February 2013

ABSTRACTThe alien freshwater amphipod of Ponto‐Caspian origin, Dikerogammarus villosus, also known as the killer shrimp, is recognized as being one of the worst invasive alien species in Europe, representing a major conservation problem.Recently, the species has been reported to invade lakes in the Alps in putative association with overland transport linked with recreational activities.This study provided a method to assess risk associated with this overland transport and an opportunity to set up a rationale for effective preventive conservation management.A field survey of 60 lakes encompassing all the Alpine area has revealed the presence of killer shrimp in 12 lakes. Subsequent multivariate data analysis showed that the occurrence of the amphipod was associated predominantly with large lakes at low altitudes and high recreational boating activity, always inhabited by the invasive zebra mussel (Dreissena polymorpha). The distribution pattern of killer shrimp was not associated with water conductivity and pH.Laboratory experiments demonstrated that, compared with two other amphipods Gammarus pulex and G. roeselii, killer shrimp seems to attach itself more effectively to ropes used by boaters, as well as diving wetsuits. They remained attached to the ropes even while being strongly shaken for 5 min (mimicking movements associated with overland transport). Moreover, the species is able to survive up to three and a half days out of water, between the layers of diving wetsuits.These results show that even in isolated Alpine lakes there is a high risk of overland spread of killer shrimp by recreational boats and diving wetsuits. Thus, even simple measures such as mechanical cleaning and washing of water sports gear would greatly reduce such risk. Copyright © 2013 John Wiley & Sons, Ltd.
Alkyne–Azide Cycloadditions with Copper Powder in a High‐Pressure Continuous‐Flow Reactor: High‐Temperature Conditions versus the Role of Additives
Authors: Ötvös Sándor B. , Mándity István M. , Kiss Lóránd , Fülöp Ferenc 
Published: February 2013

AbstractA safe and efficient flow‐chemistry‐based procedure is presented for 1,3‐dipolar cycloaddition reactions between organic azides and acetylenes. This simple and inexpensive technique eliminates the need for costly special apparatus and utilizes Cu powder as a plausible CuI source. To maximize the reaction rates, high‐pressure/high‐temperature conditions are utilized; alternatively, the harsh reaction conditions can be moderated at room temperature by the joint application of basic and acidic additives. A comparison of the performance of these two approaches in a series of model reactions has resulted in the formation of useful 1,4‐disubstituted 1,2,3‐triazoles in excellent yields. The risks that are associated with the handling of azides are lowered, thanks to the benefits of flow processing, and gram‐scale production has been safely implemented. The synthetic capability of this continuous‐flow technique is demonstrated by the efficient syntheses of some highly functionalized derivatives of the antifungal cispentacin.
Analysis of human brain exposure to low‐frequency magnetic fields: A numerical assessment of spatially averaged electric fields and exposure limits
Authors: Chen Xi‐Lin , Benkler Stefan , Chavannes Nicholas , De Santis Valerio , Bakker Jurriaan , van Rhoon Gerard , Mosig Juan , Kuster Niels 
Published: February 2013

AbstractCompliance with the established exposure limits for the electric field (E‐field) induced in the human brain due to low‐frequency magnetic field (B‐field) induction is demonstrated by numerical dosimetry. The objective of this study is to investigate the dependency of dosimetric compliance assessments on the applied methodology and segmentations. The dependency of the discretization uncertainty (i.e., staircasing and field singularity) on the spatially averaged peak E‐field values is first determined using canonical and anatomical models. Because spatial averaging with a grid size of 0.5 mm or smaller sufficiently reduces the impact of artifacts regardless of tissue size, it is a superior approach to other proposed methods such as the 99th percentile or smearing of conductivity contrast. Through a canonical model, it is demonstrated that under the same uniform B‐field exposure condition, the peak spatially averaged E‐fields in a heterogeneous model can be significantly underestimated by a homogeneous model. The frequency scaling technique is found to introduce substantial error if the relative change in tissue conductivity is significant in the investigated frequency range. Lastly, the peak induced E‐fields in the brain tissues of five high‐resolution anatomically realistic models exposed to a uniform B‐field at ICNIRP and IEEE reference levels in the frequency range of 10 Hz to 100 kHz show that the reference levels are not always compliant with the basic restrictions. Based on the results of this study, a revision is recommended for the guidelines/standards to achieve technically sound exposure limits that can be applied without ambiguity. Bioelectromagnetics 34:375–384, 2013. © 2012 Wiley Periodicals, Inc.
Hyaluronan synthesis in cultured tobacco cells (BY‐2) expressing a chlorovirus enzyme: Cytological studies
Authors: Rakkhumkaew Numfon , Shibatani Shigeo , Kawasaki Takeru , Fujie Makoto , Yamada Takashi 
Published: February 2013

AbstractExtraction of hyaluronan from animals or microbial fermentation has risks including contamination with pathogens and microbial toxins. In this work, tobacco cultured‐cells (BY‐2) were successfully transformed with a chloroviral hyaluronan synthase (cvHAS) gene to produce hyaluronan. Cytological studies revealed accumulation of HA on the cells, and also in subcellular fractions (protoplasts, miniplasts, vacuoplasts, and vacuoles). Transgenic BY‐2 cells harboring a vSPO‐cvHAS construct containing the vacuolar targeting signal of sporamin connected to the N‐terminus of cvHAS accumulated significant amounts of HA in vacuoles. These results suggested that cvHAS successfully functions on the vacuolar membrane and synthesizes/transports HA into vacuoles. Efficient synthesis of HA using this system provides a new method for practical production of HA. Biotechnol. Bioeng. 2013; 110: 1174–1179. © 2012 Wiley Periodicals, Inc.
Dynamic compressive loading differentially regulates chondrocyte anabolic and catabolic activity with age
Authors: Farnsworth Nikki. L. , Antunez Lorena R. , Bryant Stephanie J. 
Published: February 2013

AbstractDynamic loading has emerged as an important part of cartilage tissue engineering strategies for enhancing tissue production and producing cartilage with functionally competent mechanical properties. As patients in need of cartilage span a range of age groups, questions arise as to the role of age in a cell's ability to respond to dynamic loading. Therefore, this study's goal was to characterize age‐related anabolic and catabolic responses of chondrocytes to dynamic compressive loading. Bovine chondrocytes isolated from juvenile (3‐week‐old) and adult (2‐ to 3‐year‐old) donors were encapsulated in poly(ethylene glycol) hydrogels and subjected to dynamic loading applied intermittently in a sinusoidal waveform at 1 or 0.3 Hz with 5 or 10% amplitude strain up to 2 weeks. Loading significantly enhanced total sulfated glycosaminoglycan (sGAG) production by 220% for juvenile chondrocytes with 0.3 Hz/5% loading and by 88% for adult chondrocytes with 1 Hz/5% loading, while all other loading regimes did not affect or inhibited total sGAG production. Contrarily, deposition of larger matrix molecules of aggrecan and collagen II was either not affected or inhibited by loading. Collagen VI deposition was significantly upregulated by loading but only in adult chondrocytes and under different loading regimes (1 Hz/10% and 0.3 Hz/5%) when compared to total sGAGs. Both cell populations displayed catabolic activity, which appeared to be stimulated by loading. Taken together, findings from this study suggest that loading differentially regulates matrix synthesis and the response is highly dependent on donor age. Biotechnol. Bioeng. 2013; 110: 2046–2057. © 2013 Wiley Periodicals, Inc.
Engineered thermostable fungal Cel6A and Cel7A cellobiohydrolases hydrolyze cellulose efficiently at elevated temperatures
Authors: Wu Indira , Arnold Frances H. 
Published: February 2013

AbstractThermostability is an important feature in industrial enzymes: it increases biocatalyst lifetime and enables reactions at higher temperatures, where faster rates and other advantages ultimately reduce the cost of biocatalysis. Here we report the thermostabilization of a chimeric fungal family 6 cellobiohydrolase (HJPlus) by directed evolution using random mutagenesis and recombination of beneficial mutations. Thermostable variant 3C6P has a half‐life of 280 min at 75°C and a T50 of 80.1°C, a ∼15°C increase over the thermostable Cel6A from Humicola insolens (HiCel6A) and a ∼20°C increase over that from Hypocrea jecorina (HjCel6A). Most of the mutations also stabilize the less‐stable HjCel6A, the wild‐type Cel6A closest in sequence to 3C6P. During a 60‐h Avicel hydrolysis, 3C6P released 2.4 times more cellobiose equivalents at its optimum temperature (Topt) of 75°C than HiCel6A at its Topt of 60°C. The total cellobiose equivalents released by HiCel6A at 60°C after 60 h is equivalent to the total released by 3C6P at 75°C after ∼6 h, a 10‐fold reduction in hydrolysis time. A binary mixture of thermostable Cel6A and Cel7A hydrolyzes Avicel synergistically and released 1.8 times more cellobiose equivalents than the wild‐type mixture, both mixtures assessed at their respective Topt. Crystal structures of HJPlus and 3C6P, determined at 1.5 and 1.2 Å resolution, indicate that the stabilization comes from improved hydrophobic interactions and restricted loop conformations by introduced proline residues. Biotechnol. Bioeng. 2013; 110: 1874–1883. © 2013 Wiley Periodicals, Inc.