1,770,449 research outputs found
Women of Color for Systemic Change. Aretha Basu interview
No full textInterview with Aretha Basu, one of the founders of Women of Color for Systemic Chang
Aretha Basu Interview
No full textAn interview with Aretha Basu about her role in the implementation of the center as a main organizerStudent Interview
The Basu measure as an indicator of conditional conservatism: Evidence from U.K. earnings components
No full textFollowing the work of Basu in 1997, the excess of the sensitivity of accounting earnings to negative share return over its sensitivity to positive share return (the Basu coefficient) has been interpreted as an indicator of conditional accounting conservatism. Although this interpretation is supported by substantial evidence that the Basu coefficient is associated with likely demands for conservatism, concerns have arisen that it may reflect factors not directly related to conservatism, and that this may adversely affect its validity as an indicator of that phenomenon. We argue that evidence on the validity of the Basu coefficient as an indicator of conditional conservatism can be obtained by disaggregating earnings into components, classifying those components by whether or not they are likely to be affected by conditional conservatism, and examining whether the Basu coefficient arises primarily from components likely to be affected by conditional conservatism. We implement this procedure for UK firms reporting under FRS 3: Reporting Financial Performance from 1992 to 2004. Although a substantial proportion of the Basu coefficient emanates from cash flow from operating and investing activities (CFOI), which cannot directly reflect accounting conservatism, its incidence across other components of earnings is predominantly within those components likely to be affected by conditional conservatism. Also, although the bias documented by Patatoukas and Thomas in 2009 is present in all of our aggregate earnings measures, it is heavily concentrated in the CFOI component of earnings and largely absent from components classified as likely to be affected by conditional conservatism. With the important caveat that researchers should test the robustness of their results to the exclusion of the element of the Basu coefficient due to cash flows, our findings are consistent with the conditional conservatism interpretation of the coefficient
Data and Analysis Scripts in support of Basu et al.
No full textData and Analysis Scripts in support of Basu et al. "Frontal norepinephrine represents a threat prediction error under uncertainty"</p
Two dimensional damage localization using the interpolation method
No full textThis paper presents a vibration based procedure for locating reductions of stiffness in two-dimensional structures that can be modeled as plates. This procedure is a generalization to the two-dimensional case of the previously published Interpolation Damage Detection Method (IDDM). The method is based on the definition of a damage sensitive feature in terms of the accuracy of a spline function in interpolating the operational displacement shapes of the structure. These latter are recovered from frequency response functions (FRFs) measured at different locations of the structure during vibrations. At the i-th location, the FRF is calculated through spline interpolation using the FRF's recorded at the all the instrumented locations but the i-th. For two-dimensional structures a spline surface is defined to interpolate the operational shapes. The accuracy of the spline interpolation is measured by an error function defined as the difference between the measured and interpolated operational mode shapes. At a certain location an increase (statistically meaningful) of the interpolation error, with respect to a reference configuration, points out a localized variation of the operational shapes thus revealing the existence of damage. The two dimensional IDDM algorithm is checked herein through numerical simulations, using the FE model of a plate and modeling local reductions of stiffness through a reduction of the elastic modulus of the material of one or more elements of the model. © (2013) Trans Tech Publications
Ceramide Glycanase Activities in Human Cancer Cells
No full textCeramide glycanase (CGase) activities have been detected in different human tumor cells (colon, carcinoma Colo-205; neuroblastoma, IMR-32; breast cancer lines, SKBr3 and MCF7). However, the level of enzymatic activity is lower in these cells compared to that present in other mammalian tissues reported before (Basu, M., Kelly, P., Girzadas, M. A., Li, Z., and Basu, S. Methods Enzymol. (in press)). The majority of CGase activity was found in the 100,000g soluble supernatant fraction isolated from all these cell lines and tissues. Using the soluble enzyme, the requirement for optimum CGase activity was found to be consistent with previous observations found for rat and rabbit tissues (Basu, M., Dastgheib, S., Girzadas, M. A., O'Donnell, P. H., Westervelt, C. W., Li, Z., Inokuchi, J. I., and Basu, S. (1998) Acta Pol. Biochim. 42:327). The CGase activities from both Colo-205 and IMR-32 cells are optimum at a protein to detergent ratio of one. All the mammalian CGases, including human cancer cells, show an optimum pH between 5.5 and 5.8 in sodium acetate buffer. The CGase activities from cancer cells are found to be cation-independent; however, mercury, zinc, and copper ions seem to inhibit the enzyme activity substantially in both tumor cells lines. The mercury ion inhibition of CGase activities from ail different sources indicates a possible structural homology in the CGase proteins. Radiolabeled substrates, labeled at the sphingosine double bond or at the 3-position of sphingosine without modifying double bond of sphingosine were used in this investigation. Both were active substrates with all enzyme preparations isolated from different cancer cells (apparent Km, 500 mu M for nLcOse5[H-3-DT]Cer and 350 mu M for GgOse4[sph-3-H-3]Cer with Colo-205 enzyme). Structural analogues of ceramide and sphingosine (L-PPMP, L-PDMP, alkylamines, and Tamoxifen) inhibited cancer cell CGase activities in vitro
Consistent estimation of conditional conservatism
No full textIn this paper, we propose an econometric model that presents three advantages in relation to the Basu model: (1) it is robust to the aggregation problem; that is, we prove that the Basu model produces inconsistent estimations of conditional conservatism and that this problem is solved with our proposal; (2) it can produce firm-specific measures of conservatism by using time-series; and (3) it completes the understanding of the intercept in the Basu model by breaking it down between unconditional conservatism and the reversion of the differences between market and book values of equity. In other words, we can provide firm-specific measures of both conditional and unconditional conservatism with the same model. We demonstrate all these theoretical assertions using simulated dataAccounting conservatism, Conditional conservatism, Unconditional conservatism, The Basu model, Aggregation effect
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