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Accounting Aspects of Appraisals
Get PDFThe purpose of this thesis is to explain the application of appraisals to the following specific accounting problems: 1. The Establishment of Plant Accounts 2.The Determination of Invested Capital 3. The Distribution of Departmental Investment
It is important to keep accurate property records in every line of industry; yet property accounts are subject to many inaccuracies, and their correct maintenance offers many perplexing problems to the accountant. This thesis is, therefore, an attempt to point out some of the more common errors which creep into property records, and to show how appraisals may be applied to correct these errors. Particular stress is placed on the necessity of accurate property records for Federal Income Tax purposes, and the writer has quoted freely from the Income Tax Laws, and the regulations of the Internal Revenue Bureau, to demonstrate the value of appraisals as a means of satisfying the requirements of the law, and the regulations of the Bureau as to the proper valuation of plant properties
Constructing Gender Disparity through Culture: A Socio-pragmatic Study of Impoliteness, Indirectness and Implicature in Igbo Female Degrading Proverbs
Get PDFIgbo proverbs are valuable expressions that unravel linguistic idiosyncrasies and project the essential principles of life. This study examines the extent to which fifty Igbo proverbs that contain implicit impoliteness imports and implicature are used indirectly to demean women and create bias against them in the Igbo socio-cultural setting. In this qualitative research, the fifty Igbo proverbs were selected based on their contents from the five Igbo-speaking states in the southeastern part of Nigeria (Abia, Anambra, Enugu, Ebonyi, and Imo). The proverbs were translated from the Igbo language to the English language, interpreted, and analyzed. The analysis was conducted using Culpeper’s theory of impoliteness. Findings reveal that some Igbo proverbs are constructed and used in a way that promotes gender disparity and debases women in the Igbo socio-cultural setting. The paper is of the view that there is a need for subtle reconstructions and mild adjustments in the use of Igbo proverbs to challenge the discursive discrimination against Igbo women
Media Literacy Education
No full textThis chapter takes up the role of another important set of actors in young people\u27s lives—teachers and other educators—in shaping their interactions with media and technology. The chapter focuses on educational efforts, in or after school, designed to enhance children and adolescents\u27 awareness and critical thinking about media practices, content, and potential for effects. Media literacy initiatives that ask young people to create media will also be explored, including when they are asked to tell their own stories. We examine how mainstream media literacy education can sometimes inadvertently reinforce systems of oppression. However, by intentionally including more diverse representations, inclusive voices, and equitable access, media literacy education can potentially transform individuals, families, and communities. We offer the Trauma-informed, Equity-minded, Asset-based Model (TEAM) to media literacy education that can help youth be more reflexive, have greater agency, and feel empowered to use media positively for well-being, self-actualization, civic engagement, community building, and active citizenship
Low-Magnitude High-Frequency Mechanical Vibration Enhances Osteogenesis in Human PDL Cells through Piezo1 Ion Channel
No full textABSTRACT LOW-MAGNITUDE HIGH-FREQUENCY MECHANICAL VIBRATION ENHANCES OSTEOGENESIS IN HUMAN PDL CELLS THROUGH PIEZO1 ION CHANNEL Mina Oh, D.M.D Marquette University, 2025 Introduction: Low-magnitude high-frequency (LMHF) mechanical vibration has been shown to enhance osteogenesis in various osteogenic tissues and cells, including periodontal ligament (PDL) cells, however its effectiveness remains relatively low. The Piezo1 mechanosensitive ion channel plays a critical role in mechanotransduction, however its specific involvement in the LMHF-induced osteogenesis is unknown. This study aims to elucidate the role of Piezo1 in mediating osteogenic responses in human PDL cells subjected to LMHF mechanical vibration. Materials and Methods: Human PDL cells were cultured in osteogenic α-MEM medium supplemented with appropriate growth factors for osteogenic differentiation. Three groups were analyzed: control (no vibration), vibration only, and vibration combined with the Piezo1 agonist Yoda1 (10 µM). For osteogenesis study, treatment groups were subjected to LMHF (0.3g, 120 Hz) mechanical vibration using VPro5 for 1 hour daily over 14 consecutive days. Mineralized nodule formation was assessed using Alizarin Red S staining. For gene expression study, the cells were seeded under the same experimental conditions and exposed to 1 hour daily vibration for 3 days. Gene expression levels of osteogenic markers and Piezo1 were analyzed using quantitative real-time PCR (qRT-PCR). Statistical analysis was conducted using one-way ANOVA with Tukey post hoc comparison using IBM SPSS Statistics (Version 29). Results: LMHF vibration significantly increased bone nodule formation compared to control (p\u3c0.01), with the greatest effect observed when combined with Yoda1-treatment (p\u3c0.01). qRT-PCR analysis revealed upregulations of Piezo1 and stage-specific osteogenic marker (RUNX2, Collagen I, and Osteocalcin) genes in response to vibration, with further enhancement when combined with Yoda1 treatment. Conclusion: LMHF mechanical vibration promotes osteogenesis in hPDLCs partially through activation and upregulation of the Piezo1 mechanosensitive channel, highlighting its potential role in the vibration-induced bone formation. Clinically, these findings highlight the potential of Piezo1 as a therapeutic target to enhance the LMHF-induced alveolar bone formation during orthodontic retention
DNS SECURITY CONSIDERATIONS AT A MID-SIZE ISP
No full textThis thesis presents a dual-method investigation into the DNS-layer security posture of a Research and Education Network and its member organizations, focusing on both email authentication practices and real-time domain resolution behavior. Using a pre-built DNS scanner and custom Python scripts, the first component evaluated the accuracy and implementation of SPF, DMARC, and CAA, three DNS-based email security protocols, across 503 member domains. The results showed that even though many members had implemented these protocols, there were significant misconfigurations; just 31% of DMARC records enforced strict regulations, and many SPF and CAA records had structural or semantic issues. Grouping domains by configuration likeness further exposed systemic vulnerabilities tied to shared service providers or outdated templates. The second component involved deploying a DNS monitoring tool that scanned 1.6 billion DNS packets to find the query name hits in the blacklist of domain names. During approximately a two-week period, 727 suspicious queries were detected, with a small number of members’ hosts responsible for most of the traffic to domains linked to ad fraud, malware, and inappropriate content. Together, these results emphasize the value of DNS-layer analysis as a scalable, non-invasive method for improving network security. This study provides a reproducible framework for regional or educational networks to evaluate DNS configurations and detect harmful traffic quickly, with minimal infrastructure needs
CATIONIC LIPOSOME NANOPARTICLES FOR DRUG DELIVERY TO THE INNER EAR
Get PDFCisplatin is a widely used chemotherapy drug associated with a high incidence of hearing loss, particularly in younger patients. This ototoxicity is linked to the drug’s long-term accumulation in the cochlea, where it can persist for years following treatment. Current clinical interventions, such as sodium thiosulfate (STS), offer partial protection against hearing loss but are limited by poor drug penetration into the inner ear. The objective of this study was to develop and evaluate a targeted drug delivery platform capable of overcoming anatomical and physiological barriers to reach the cochlea more effectively. Specifically, we aimed to design cationic liposome nanoparticles optimized for inner ear delivery via the transtympanic route. We hypothesized that cationic liposomes, engineered with favorable size, surface charge, and lipid composition, would enable enhanced permeability across the round window membrane, resulting in more efficient delivery of STS to the inner ear compared to free drug. To test this, we conducted both in vitro and in vivo experiments. In vitro studies using fluorescently labeled liposomes confirmed successful cellular uptake and intracellular release of encapsulated cargo. In vivo studies in chinchilla models revealed that both liposomal STS and free STS were able to reach the cochlea. Notably, liposomal STS achieved greater delivery efficiency from the middle ear to the inner ear compared to free STS. Additionally, liposomal treatment resulted in no detectable systemic exposure. These findings support the feasibility of using liposomal carriers for targeted inner ear drug delivery and provide a foundation for further optimization and therapeutic validation in ototoxicity models