1,731,709 research outputs found
Research in Accounting for Income Taxes
No full textThis paper comprehensively reviews Accounting for Income Taxes (AFIT). The first half provides background and a primer on AFIT. The second half reviews existing studies in detail and offers suggestions for future research. We emphasize the research questions that have been addressed (most of which relate to whether the tax accounts are used to manage earnings, and whether the tax accounts are priced by equity market participants) and highlight areas that have not received much research attention. We close with a call for a theoretical framework, more study of the inconsistencies between research and practice, and improved econometrics.
Pfm-miR-9b-5p targeting <i>PfmPif97-like</i> 3′UTR.
No full textA1 and A2: The target site obtained by using miranda and RNAhybrid. B: Results of dual-luciferase assay in 293T cells. The relative expression of Pfm-miR-9b-5p in the central zone of mantle (C1) and the mantle edge (C2) after injecting Pfm-miR-9b-5p mimics. The relative expression of Pfm-Pif97-like in the mantle pallial (C3) and the mantle edge (C4) after injecting Pfm-miR-9b-5p mimics. D1 and D2 SEM image of nacre layer after injecting Pfm-miR-9b-5p mimics; D3 and D4: SEM images of nacre layer after injecting N. C. mimics; D5 and D6: SEM images of prismatic layer after injecting Pfm-miR-9b-5p mimics; D7 and D8: SEM image of prismatic layer after injecting N. C. mimics. “a” and “*” represents a significant difference (P .05); “b” represents no significant difference. The white line in the image indicates the scale.</p
Amphiboles: petrology and experimental phase relations Reviews in mineralogy ;, v. 9B./ David R. Veblen & Paul H. Ribbe, editors.
No full textIn English.Volume 9B of Reviews in Mineralogy is dedicated more to an exploration of the social life of amphiboles and the amphibole personality in real rocks and in the experimental petrology laboratory. The chemical complexity of amphibole, which Robinson et al., refer to as "a mineralogical shark in a sea of unsuspecting elements," permits amphiboles to occur in a very wide variety of rock types, under a large range of pressure and temperature conditions, and in association with an impressive number of other minerals. The description of amphibole petrology and of petrologists' attempts to understand amphibole phase relations are therefore not simple matters, as the length of this volume suggests. Although they do not cover every type of amphibole occurrence, it is hoped that the papers in this volume will provide the amphibole student and researcher with an up-to-date summary of the most important aspects of amphibole petrology. Volume 9B, Amphiboles: Petrology and Experimental Phase Relations, was begun in 1981 in preparation for the Short Course on Amphiboles and Other Hydrous Pyriboles presented at Erlanger, Kentucky, October 29 - November 1, 1981, prior to the annual meetings of the Geological Society of America and associated societies. Unfortunately, only the first chapter was in manuscript form at the time of the short course, and publication was delayed by one year.Robinson, Peter / Spear, Frank S. / Schumacher, John C. / Laird, Jo / Klein, Cornelis / Evans, Bernard W. / Doolan, Barry L. -- Gilbert, M. Charles / Helz, Rosalind T. / Popp, Robert K. / Spear, Frank S. -- Wones, David R. / Gilbert, M. Charles Frontmatter -- Copyright -- List of Other Volumes -- Foreword -- Preface and Acknowledgments -- TABLE of CONTENTS -- Chapter 1. PHASE RELATIONS of METAMORPHIC AMPHIBOLES: NATURAL OCCURRENCE and THEORY / Chapter 2. EXPERIMENTAL STUDIES OF AMPHIBOLE STABILITY / Chapter 3. AMPHIBOLES in the IGNEOUS ENVIRONMENT /1 online resource (400 p.)
The Peculiar Atmospheric Chemistry of KELT-9b
No full textThe atmospheric temperatures of the ultra-hot Jupiter KELT-9b straddle the transition between gas giants and stars, and therefore between two traditionally distinct regimes of atmospheric chemistry. Previous theoretical studies assume the atmosphere of KELT-9b to be in chemical equilibrium. Despite the high ultraviolet flux from KELT-9, we show using photochemical kinetic calculations that the observable atmosphere of KELT-9b is predicted to be close to chemical equilibrium, which greatly simplifies any theoretical interpretation of its spectra. It also makes the atmosphere of KELT-9b, which is expected to be cloud-free, a tightly constrained chemical system that lends itself to a clean set of theoretical predictions. Due to the lower pressures probed in transmission (compared to emission) spectroscopy, we predict the abundance of water to vary by several orders of magnitude across the atmospheric limb depending on temperature, which makes water a sensitive thermometer. Carbon monoxide is predicted to be the dominant molecule under a wide range of scenarios, rendering it a robust diagnostic of the metallicity when analyzed in tandem with water. All of the other usual suspects (acetylene, ammonia, carbon dioxide, hydrogen cyanide, methane) are predicted to be subdominant at solar metallicity, while atomic oxygen, iron, and magnesium are predicted to have relative abundances as high as 1 part in 10,000. Neutral atomic iron is predicted to be seen through a forest of optical and near-infrared lines, which makes KELT-9b suitable for high-resolution ground-based spectroscopy with HARPS-N or CARMENES. We summarize future observational prospects of characterizing the atmosphere of KELT-9b
Alternative Exon 9-Encoded Relay Domains Affect More than One Communication Pathway in the Drosophila Myosin Head
No full textWe investigated the biochemical and biophysical properties of one of the four alternative regions within the Drosophila myosin catalytic domain: the relay domain encoded by exon 9. This domain of the myosin head transmits conformational changes in the nucleotide-binding pocket to the converter domain, which is crucial to coupling catalytic activity with mechanical movement of the lever arm. To study the function of this region, we used chimeric myosins (IFI-9b and EMB-9a), which were generated by exchange of the exon 9-encoded domains between the native embryonic body wall (EMB) and indirect flight muscle isoforms (IFI). Kinetic measurements show that exchange of the exon 9-encoded region alters the kinetic properties of the myosin S1 head. This is reflected in reduced values for ATP-induced actomyosin dissociation rate constant (K(1)k(+2)) and ADP affinity (K(AD)), measured for the chimeric constructs IFI-9b and EMB-9a, compared to wild-type IFI and EMB values. Homology models indicate that, in addition to affecting the communication pathway between the nucleotide-binding pocket and the converter domain, exchange of the relay domains between IFI and EMB affects the communication pathway between the nucleotide-binding pocket and the actin-binding site in the lower 50-kDa domain (loop 2). These results suggest an important role of the relay domain in the regulation of actomyosin cross-bridge kinetics
9B
No full text9B is a longer short story in which the main character struggles with concepts of good and evil as defined by society, her instincts, and her morals
<i>PfmPif97-like</i> regulated by Pfm-miR-9b-5p participates in shell formation in <i>Pinctada fucata martensii</i>
No full textMollusk shell matrix proteins are important for the formation of organic frameworks, crystal nucleation, and crystal growth in Pinctada fucata martensii (P. f. martensii). MicroRNAs (miRNAs) are endogenous small non-coding RNAs that play important roles in many biological processes, including shell formation. In this study, we obtained the full-length sequence of Pif97-like gene in P. f. martensii (PfmPif97-like). PfmPif97-like was mainly distributed in mantle pallial and mantle edge. Correlation analysis indicated that the average shell thickness and weight showed a positive correlation with PfmPif97-like expression (P .05). The inner surface of the nacreous layer and prismatic layer showed atypical growth when we knocked down the expression of PfmPif97-like by RNA interference (RNAi). We used a luciferase reporter assay to identify that miR-9b-5p of P. f. martensii (Pfm-miR-9b-5p) downregulated the expression of PfmPif97-like by interacting with the 3′-untranslated region (UTR) while we obtained the same result by injecting the Pfm-miR-9b-5p mimics in vivo. After injecting the mimics, we also observed abnormal growth in nacre layer and prismatic layer which is consistent with the result of RNAi. We proposed that PfmPif97-like regulated by Pfm-miR-9b-5p participates in shell formation of P. f. martensii. These findings provide important clues about the molecular mechanisms that regulate biomineralization in P. f. martensii.</div
Studying The Low-Lying Structure of 9B via The 10B(3He,a)9B Reaction
No full textThe unstable nature of 9B makes it a challenging isotope to study. The first-excited state of 9B has been particularly difficult to characterize. Since the first experimental observation of this state in 1955, many experimental and theoretical nuclear structure studies have sought to classify it, but with large discrepancies in the energy and width values from these results, the properties of the state remain inconclusive.
An experiment using the 10B(3He,α)9B reaction was performed at the John D. Fox Superconducting Linear Accelerator Laboratory at Florida State University in an effort to populate and characterize this elusive state in 9B. A 7.5-MeV 3He beam was incident on an enriched 10B target at the entrance of the Super-Enge Split-Pole Spectrograph (SE-SPS). The SE-SPS focal plane detector has particle identification capabilities that were used to isolate the reaction of interest. This experiment utilized the large solid-angle coverage of the Silicon Array for Branching Ratio Experiments (SABRE) at backward laboratory angles in order to detect multiple decay particles from 9B in coincidence with the alphas from the (3He,α) reaction detected at the focal plane of the SE-SPS. These features, as well as the digital electronics used for data acquisition, set this experiment apart from previous 10B(3He,α)9B studies by providing gated 9B spectra with high-resolution peaks and low-background statistics. Data was also taken on a LiF target to utilize the well-studied 7Li(3He,α)6Li reaction and 6Li low-lying structure for calibration. The decay particles from 6Li and 9B are detected in SABRE and the Invariant Mass Method is used to reconstruct the original, unstable states. These reconstructed spectra are then characterized with multi-breakup Monte Carlo simulations. The 10B(3He,α)9B experiment, 7Li(3He,α)6Li calibrations, analysis methods and results will be presented in this work
Investigation of the Elusive ½+State in 9B.
No full textThe existence and excitation energy of the 9B½+ state has long been contested. The state exists in 9Be but appears missing in the mirror nucleus 9B, although there are several published (inconclusive) claims. Different theoretical approaches (single-particle potential, R-matrix and microscopic cluster models) have produced a range of excitation energies from 0.9 MeV to 1.8 MeV but agree a width (1-2MeV). States in 9B are unbound, and most are broad and overlapping creating difficult experimental conditions. The most convincing evidence for this state comes from a study of 6Li(6Li,t)9B, performed at Florida State University by the CHARISSA collaboration, published in 1995. The experiment suffered from poor statistics but indicated new structure in 9B. In 2001 new results were reported that highlighted the need for re-analysis of the FSU data. However, this would be severely limited by the poor statistics. Thus the CHARISSA collaboration repeated the 6Li(6Li,t)9B reaction in 2003 at the Australian National University, which offered greater detection efficiency and a data acquisition system better equipped to deal with many channels and high trigger rates. A 60 MeV 6Li3+ beam was impinged on a 240 μg cm-2 6LiF target. The breakup fragments from the decay of the resonant nuclei were detected in six ΔE-E telescopes, consisting of three stages: Si quadrants (70μm), Si strip (500μm), and Csl (1cm). The breakup particles were reconstructed using the technique of Resonant Particle Spectroscopy. This experiment conclusively showed that the 6Li(6Li,t)9B reaction does not populate the 9B 1/2 + state. However, the 6Li(6Li,d)10B reaction was also reconstructed in this analysis and showed 6Li(g.s.)+ɑ, 6Li(2.186 MeV)+ɑ, 8Be+d, and pnɑɑ (9B+n or 9Be+p) decay from 10B. Whilst the a decay channels were found to be most intensely populated, 9B spectra were obtained and showed the presence of the ½+ state with a broad asymmetric peak around 0.8-1.0MeV (Γ ≈ 1.5 MeV)
Investigation of the Elusive ½+State in 9B.
No full textThe existence and excitation energy of the 9B½+ state has long been contested. The state exists in 9Be but appears missing in the mirror nucleus 9B, although there are several published (inconclusive) claims. Different theoretical approaches (single-particle potential, R-matrix and microscopic cluster models) have produced a range of excitation energies from 0.9 MeV to 1.8 MeV but agree a width (1-2MeV). States in 9B are unbound, and most are broad and overlapping creating difficult experimental conditions. The most convincing evidence for this state comes from a study of 6Li(6Li,t)9B, performed at Florida State University by the CHARISSA collaboration, published in 1995. The experiment suffered from poor statistics but indicated new structure in 9B. In 2001 new results were reported that highlighted the need for re-analysis of the FSU data. However, this would be severely limited by the poor statistics. Thus the CHARISSA collaboration repeated the 6Li(6Li,t)9B reaction in 2003 at the Australian National University, which offered greater detection efficiency and a data acquisition system better equipped to deal with many channels and high trigger rates. A 60 MeV 6Li3+ beam was impinged on a 240 μg cm-2 6LiF target. The breakup fragments from the decay of the resonant nuclei were detected in six ΔE-E telescopes, consisting of three stages: Si quadrants (70μm), Si strip (500μm), and Csl (1cm). The breakup particles were reconstructed using the technique of Resonant Particle Spectroscopy. This experiment conclusively showed that the 6Li(6Li,t)9B reaction does not populate the 9B 1/2 + state. However, the 6Li(6Li,d)10B reaction was also reconstructed in this analysis and showed 6Li(g.s.)+ɑ, 6Li(2.186 MeV)+ɑ, 8Be+d, and pnɑɑ (9B+n or 9Be+p) decay from 10B. Whilst the a decay channels were found to be most intensely populated, 9B spectra were obtained and showed the presence of the ½+ state with a broad asymmetric peak around 0.8-1.0MeV (Γ ≈ 1.5 MeV)
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