6,900 research outputs found
Recognition versus Disclosure: An Investigation of the Impact on Equity Risk Using UK Operating Lease Disclosures
Get PDFThis study examines the equivalency of accounting recognition versus disclosure. OLS regression analysis is used to determine whether there is an association between equity risk and an adjustment to financial risk for off-balance sheet operating leases. Two methods of adjustment are considered: constructive capitalisation and a simple factor method. The observation of a reliably positive association suggests that UK investors/analysts view operating leases from a property rights perspective rather than an ownership perspective. This supports the argument for recognition of all lease rights and obligations 'on-balance sheet', as proposed in the recent G4+1 discussion paper ASB (1999)
Heterogeneous and tissue-specific regulation of effector T cell responses by IFN-gamma during Plasmodium berghei ANKA infection.
Get PDFIFN-γ and T cells are both required for the development of experimental cerebral malaria during Plasmodium berghei ANKA infection. Surprisingly, however, the role of IFN-γ in shaping the effector CD4(+) and CD8(+) T cell response during this infection has not been examined in detail. To address this, we have compared the effector T cell responses in wild-type and IFN-γ(-/-) mice during P. berghei ANKA infection. The expansion of splenic CD4(+) and CD8(+) T cells during P. berghei ANKA infection was unaffected by the absence of IFN-γ, but the contraction phase of the T cell response was significantly attenuated. Splenic T cell activation and effector function were essentially normal in IFN-γ(-/-) mice; however, the migration to, and accumulation of, effector CD4(+) and CD8(+) T cells in the lung, liver, and brain was altered in IFN-γ(-/-) mice. Interestingly, activation and accumulation of T cells in various nonlymphoid organs was differently affected by lack of IFN-γ, suggesting that IFN-γ influences T cell effector function to varying levels in different anatomical locations. Importantly, control of splenic T cell numbers during P. berghei ANKA infection depended on active IFN-γ-dependent environmental signals--leading to T cell apoptosis--rather than upon intrinsic alterations in T cell programming. To our knowledge, this is the first study to fully investigate the role of IFN-γ in modulating T cell function during P. berghei ANKA infection and reveals that IFN-γ is required for efficient contraction of the pool of activated T cells
The Market Value of UK Dividends From Shares With Differing Entitlements
No full textThis paper determines the market value of dividends in the UK during periods before and after 1997. Previous studies, which use the ex-dividend day method, tend to provide noisy and potentially biased measures of dividend value. We estimate the value of dividends from the prices of shares that are identical except for their dividend entitlements, and are traded concurrently (within the same hour). We argue that our estimates of dividend value are the cleanest yet available for the UK. Our evidence suggests that ex-dividend day estimates are biased downwards, but that this bias may be mitigated by the use of robust regression. Dividend values are heterogeneous and are not explained by the tax-clientele hypothesis. Copyright Blackwell Publishers Ltd, 2006.
Audio Interview with Mrs. Cloe Day
No full textAudio - Mrs. Cloe Day arrived with her family driving one of three Model T cars on December 28th, 1928. Her family homesteaded near Jackfish Lake. She became interested in teaching and attended teachers college in Edmonton in 1929. Mrs. Day talks about her daily life and recounts many anecdotes about the residents of Calling Lake, Athabasca, Richmond Park, etc. She discusses her career as a teacher and the daily life in a school house (120 minutes)clear and understandable
Multi-day measurements of pneumatic controller emissions
Get PDFAuthors are from: Energy Institute at Colorado State University, AECOM, SLR Consulting, Fort Lewis College, and University of Texas, Austin, Texas, USA.This study was part of a larger study (the Gathering Emission Factor, or "GEF") study [1] to develop activity and methane emission factors for EPA's Greenhouse Gas Inventory (EPA GHGI) using direct emission measurements at the device level on all classes of equipment found on gathering compressor stations. To accomplish this, Colorado State University (CSU) partnered with the engineering firm AECOM to assist with planning, logistics, field work and analysis. Nine midstream natural gas companies – Anadarko Petroleum, Equinor, DCP Midstream, Kinder Morgan, MarkWest Energy Partners, Pioneer Natural Resources, Southwestern Energy, Williams Companies Inc., and XTO Energy Inc. – acted as partners in the study, provided site access for measurements, and provided representatives to advisory committees. At all times, and with the encouragement of industry partners, CSU maintained control the sampling plan, analysis and reporting. This study documents one part of the larger study - emissions from pneumatic actuated valve controllers (PC)
[[alternative]]The Effects of Consecutive Training on T-lymphocyte in Healthy Hepatitis B Carriers
No full text[[abstract]]The purpose of this study was to investigate the effects of five-day consecutive training on T-lymphocyte in healthy hepatitis B carriers. Sixteen athletes (age=20.7±1.6 yrs, ht=177.1±5.1 cm, wt=71±7.9 kg, VO2max=52.7±5.4 ml/kg/min) from different sport teams were recruited as the subjects. Eight of the subjects who were healthy hepatitis B carriers served as the experimental group (B group), and the other eight normal healthy subjects was the Control group. All subjects were asked to run on treadmill at 75%VO2max, 30 minutes per day for five consecutive days. The blood samples were collected on day one at pre-exercise, day five at pre-exercise, post-exercise, 1.5 hr, 3 hr and 24 hr post-exercise. The T-lymphocyte number, its subpopulations (CD3+,CD4+CD8-,CD4-CD8+), and T-lymphocyte proliferation were measured and analyzed by two-way ANCOVA mixed design. The results indicated that there was no significant difference between B group and Control group on T-lymphocyte number, its subpopulations, and T-lymphocyte proliferation at any time. But the numbers of leukocyte, lymphocyte, T cell, CD4+CD8- cells and CD4-CD8+cells in all subjects were significantly increased immediately after exercise on day five. Then, those parameters were dramatically decreased at 1.5 hr post-exercise, which were significantly lower than pre-exercise on day one. In addition, the CD4/CD8 ratio was significantly decreased immediately after exercise on day five. T-lymphocyte proliferation was significantly suppressed at 1.5 hr post-exercise on day five. In summary, the immunological response to five-day consecutive training in healthy hepatitis B carriers was not different from that of normal healthy people. However, all subjects were undergone immunological suppression around 1-3 hr of recovery period after the consecutive training.
Rapid Recovery of CD3+CD8+ T Cells on Day 90 Predicts Superior Survival after Unmanipulated Haploidentical Blood and Marrow Transplantation.
No full textRapid immune reconstitution after allogeneic hematopoietic stem cell transplantation (allo-HSCT) is significantly associated with lower infection, relapse and possibly secondary malignancy rates. The aim of this study was to investigate the role of peripheral lymphocyte subsets, especially CD3+CD8+ cytotoxic T cell recovery, in predicting transplant outcomes, including the overall survival (OS) and non-relapse mortality (NRM) rates after unmanipulated haploidentical blood and marrow transplantation (HBMT).Peripheral blood samples were obtained from 214 HBMT recipients with hematological malignancies. The peripheral lymphocyte subsets (CD3+ T cells, CD3+CD4+ helper T cells, CD3+CD8+ cytotoxic T cells, and CD19+ B cells) were analyzed by flow cytometry at days 30, 60, 90, 180, 270 and 360 after HBMT.The CD3+CD8+ cytotoxic T cell recovery at day 90 (CD3+CD8+-90) was correlated with bacterial infection (P = 0.001), NRM (P = 0.001), leukemia-free survival (LFS, P = 0.005), and OS (P = 0.001) at a cutoff value of 375 cells/μL CD3+CD8+ T cells. The incidence of bacterial infection in patients with the CD3+CD8+-90 at ≥375 cells/μL was significantly lower than that of cases with the CD3+CD8+-90 at <375 cells/μL after HBMT (14.6% versus 41.6%, P<0.001). Multivariate analysis showed the rapid recovery of CD3+CD8+ T cells at day 90 after HBMT was strongly associated with a lower incidence of NRM (HR = 0.30; 95% CI: 0.15-0.60; P = 0.000) and superior LFS (HR = 0.51; 95% CI: 0.32-0.82; P = 0.005) and OS (HR = 0.38; 95% CI: 0.23-0.63; P = 0.000).The results suggest that the rapid recovery of CD3+CD8+ cytotoxic T cells at day 90 following HBMT could predict superior transplant outcomes
Clinical decision aids and computed tomography coronary angiography in patients with suspected acute coronary syndrome
No full textBackground The HEART score, the T-MACS model and the GRACE score support early decision-making for acute chest pain, which could be complemented by CT coronary angiography (CTCA). However, their performance has not been directly compared. Methods In this secondary analysis of a multicentre randomised controlled trial of early CTCA in intermediate-risk patients with suspected acute coronary syndrome, C-statistics and performance metrics (using the predefined cut-offs) of clinical decision aids and CTCA, alone and then in combination, for the index hospital diagnosis of acute coronary syndrome and for 30-day coronary revascularisation were assessed in those who underwent CTCA and had complete data. Results Among 699 patients, 358 (51%) had an index hospital diagnosis of acute coronary syndrome, for which the C-statistic was higher for CTCA (0.80), followed by the T-MACS model (0.78), the HEART score (0.74) and the GRACE score (0.60). The negative predictive value was higher for the absence of coronary artery disease on CTCA (0.90) or a T-MACS estimate of <0.05 (0.83) than a HEART score of <4 (0.81) and a GRACE score of <109 (0.55). For 30-day coronary revascularisation, CTCA had the greatest C-statistic (0.80) with a negative predictive value of 0.96 and 0.92 in the absence of coronary artery disease and obstructive coronary artery disease, respectively. The combination of the T-MACS estimates and the CTCA findings was most discriminative for the index hospital diagnosis of acute coronary syndrome (C-statistic, 0.88) and predictive of 30-day coronary revascularisation (C-statistic, 0.85). No patients with a T-MACS estimate of <0.05 and normal coronary arteries had acute coronary syndrome during index hospitalisation or underwent coronary revascularisation within 30 days. Conclusions In intermediate-risk patients with suspected acute coronary syndrome, the T-MACS model combined with CTCA improved discrimination of the index hospital diagnosis of acute coronary syndrome and prediction of 30-day coronary revascularisation. Trial registration number NCT02284191.</p
Early struggles of the Southern Baptist Theological Seminary and how success was achieved : historical address delivered on Founders' Day, January 11, 1923, Louisville, Kentucky
No full textScanned from copy donated by Mrs. A. T. Robertson (nee Ella Thomas Broadus), with handwritten inscription by the author
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