727 research outputs found
Legitimacy to develop fair value measurement standards: The Case of the IVSC Discussion Paper – Determination of fair value of intangible assets for IFRS reporting purposes
No full textThis research studies, through a content analysis of the comment letters to the IVSC project on fair value determination of intangible assets, the legitimacy of this professional body, or of the accounting associations, to develop measurement standards specific to this accounting concept. At present, with the exception of FAS 157, no professional standard offers clear technical solutions for fair value determination for financial reporting purposes. We have come to the conclusion that, among respondents, accountants are more reserved than valuators in what regards the IVSC regulating of the fair value measurement. The Anglo-Saxon respondents are more open to accept the IVSC DP as compared to respondents from other countries, hence the IVSC legitimacy to develop fair value measurement standards. Generally, we consider that accounting bodies, rather than valuation bodies, should have legitimacy to develop fair value measurement standards.fair value, professional standards, valuation techniques, guidance, project acceptation, value hierarchy
Cytokine-mediated FOXO3a phosphorylation suppresses FasL expression in hemopoietic cell lines: Investigations of the role of Fas in apoptosis due to cytokine starvation
No full textWe have investigated phosphatidylinositol 3-kinase (PI3K)-dependent survival signalling pathways using several cytokines in three different hemopoietic cell lines, MC/9, FDC-P1, and TF-1. Cytokines caused PI3K- and PKB-dependent phosphorylation of FOXO3a (previously known as FKHRL1) at three distinct sites. Following cytokine withdrawal or PI3K inhibition, both of which are known to lead to apoptosis, there was a loss of FOXO3a phosphorylation, and a resulting increase in forkhead transcriptional activity, along with increased expression of Fas Ligand (FasL), which could be detected at the cell surface. Concurrently, an increase in cell surface expression of Fas was also detected. Despite the presence of both FasL and Fas, there was no detectable evidence that activation of Fas-mediated apoptotic events was contributing to apoptosis resulting from cytokine starvation or inhibition of PI3K activity. Thus, inhibition of FOXO3a activity is mediated by the PI3K–PKB pathway, but regulation of FasL is not the primary means by which cell survival is regulated in cytokine-dependent hemopoietic cells. We were also able to confirm increased expression of known FOXO3a targets, Bim and p27kip1. Together, these results support the conclusion that mitochondrial-mediated signals play the major role in apoptosis of hemopoietic cells due to loss of cytokine signalling. [ABSTRACT FROM AUTHOR]Peer reviewedfinal article publishedCytokineSignal transductionapoptosisTranscription factorProtein kinas
Analysis of ACC, FAS, LPL, PPARg, and SCD expression in horses
No full textThe current study was designed to examine the expression of fatty acid synthase (FAS) genes in horse adipose tissue. Subcutaneous and visceral fat samples were collected from Quarter horses with obese or normal body condition scores and four fat samples were taken from clinical admission horses that were diagnosed with Cushing's disease at the C.S.U. Veterinary Teaching Hospital. Total RNA was isolated from the fat samples and analyzed by ribonuclease protection assay. A nonisotopic ribonucleic probe for fatty acid synthase (FAS) mRNA was constructed from sheep RNA and was utilized for analysis. The results from the ribonuclease protection assays on the four horses with both visceral and subcutaneous fat samples were analyzed to determine the effects of body condition scores and fat depots on the level of adipose tissue FAS mRNA expression. No difference in FAS gene expression was seen in horses with normal (BCS=3) or obese (BCS=5) body condition scores. The expression of FAS in visceral versus subcutaneous fat depots was numerically but not statistically significant. The data suggest that an ovine probe for FAS mRNA can be effectively used in horses. Although no differences were observed between fat depots, body condition score or Cushing's horses, use of larger sample numbers may provide significant results.College Honors
What is FAS?: how schools can help prevent FAS and educational strategies teachers can use to increase students\u27 success in school and adulthood
No full textThe research question addressed in this project was, do schools and educators know what FAS is? It documents the diagnostic history of fetal alcohol syndrome (FAS), its prevalence and the symptoms that are shown by the population affected. The author included in this study resources for educators and schools to better serve those afflicted by FAS. It integrated methods to recognize fetal alcohol syndrome students, educational interventions and outlines for FAS prevention. The key influence for this project has been his adopted sister, Christina, who struggles with FAS every day of her life. The author developed this capstone into a resource for educators and schools with the intention to utilize the encompassing information to create a stand-alone brochure that can be placed in schools and district offices
Daxx enhances Fas-mediated apoptosis in a murine pro-B cell line, BAF3.
No full textDaxx has been shown to play an essential in type I interferon (IFN-α/β)-mediated suppression of B cell development and apoptosis. Recently, we demonstrated that Tyk2 is directly involved in IFN signaling for the induction and nuclear translocation of Daxx, which may result in growth arrest and/or apoptosis of B lymphocyte progenitors. To clarify the mechanism of Daxx-mediated apoptosis signaling in B lymphocyte progenitors, here we introduced an efficient suicide switch in a murine pro-B cell line, BAF3, by expressing FK506-binding protein-fused Fas intracellular domain (FKBP-Fas) and Daxx. It allows us to monitor Fas/Daxx-mediated signal by induction of Fas dimerization with the dimerizer drug AP20187. AP20187-mediated Fas dimerization induced not only apoptosis but also Jun N-terminal kinase (JNK) activation. However, AP20187 had no effect on cells expressing either Fas or Daxx only. Furthermore, expression of a JNK inhibitor, the JNK-binding domain of JIP-1, resulted in resistance to AP20187-mediated apoptosis in cells expressing FKBP-Fas and Daxx. These results imply that our novel suicide switch system may provide a powerful tool to delineate or identify the signaling molecules for Daxx-mediated apoptotic machinery in B lymphocyte progenitors through JNK activation
Le FAS : questions de principe
No full textThe FAS : questions of principle
Michel YAHIEL
Created in 1958, the Fund for Social Action (FAS) is designed to promote social action in favor of immigrant workers and their families. But given the increasing number of immigrants and children of immigrants becoming French, the criteria of foreign nationality is no longer determining.
Direct or of the FAS, Mr. Michel YAHIEL deals directly with the question of the financing and contents of social action. The author criticizes as false the allegation of a FAS « immigrants' money », when it happens to be principally a matter of « public money ». As for the measures taken and applied, they are pronouncedly characterized by their varied nature. As a public establishment, the FAS is original as regards its multiple composition (administrations, professional organizations, community representatives, local elected officiais...) and its decentralization on a region-wide scale. And following thirty years of existence, the FAS has succeeded in its self-reform.Le FAS : questions de principe
Michel YAHIEL
Créé en 1958, le Fonds d'Action Sociale (FAS) est destiné à promouvoir une action sociale en faveur des travailleurs immigrés et de leur famille. Mais le critère de la nationalité étrangère n 'est plus déterminant, le nombre des immigrés et de leurs enfants qui deviennent français étant croissant.
Michel Yahiel, Directeur du FAS, aborde directement la question du financement de l'action sociale et de son contenu. L'auteur critique la fausse allégation d'un FAS « argent des immigrés », alors qu'il s'agit principalement d'« argent public ». Quant aux mesures mises en œuvre, elles se caractérisent surtout par leur diversité. Le FAS, établissement public, est original par sa composition paritaire (administrations, organisations professionnelles, représentants des communautés, élus locaux...) et sa décentralisation au plan régional. Après trente ans d'existence, le FAS a su conduire sa propre réforme.El Fondo de acción social (FAS) : cuestión de principio
Michel YAHIEL
Creado en 1958, el Fondo de Acción Social (FAS) está destinado a promover una acción social que favorezca a los trabajadores emigrados y a sus familias. Pero el criterio de la nacionalidad extranjera ya no es determinante, dado el número cada vez mayor de familias de emigrados que adoptan la nacionalidad francesa.
Michel Yahiel, director del FAS, aborda directamente la cuestión de la financiación de la acción social y de su contenido. El autor critica el falso alegato de un FAS « dinero de los emigrados », puesto que se trata esencialmente de « dinero público ». En cuanto a las medidas puestas en marcha, éstas se caracterizan sobre todo por su diversidad. El FAS, establecimiento público, es original por su composición paritaria (administración, organizaciones profesionales, representantes de las comunidades, representantes locales) y por su descentralización en el nivel regional. Después de treinta años de existencia, el FAS ha sabido relizar su propia reforma.Yahiel Michel. Le FAS : questions de principe. In: Revue européenne des migrations internationales, vol. 4, n°1-2, 1er semestre 1988. L'immigration en France. pp. 107-114
Health, social and educational resources for children with FAS/FAE in two northern BC communities
No full textThe purpose of Study One is to describe and compare the demographic and health characteristics, and living arrangements of 83 children with Fetal Alcohol Syndrome/Fetal Alcohol Effects ( FAS/FAE) who reside in Prince George and Fort St. James. The purpose of Study Two is to identify health, social and educational resources available to children with FAS/FAE who reside in these two communities. Study One reviews data collected as part of a larger study of 148 children with FAS/FAE conducted by Turpin, Ollech and Hay (1997). The children in Study One range in age from 3 months to 16 years and the majority have Aboriginal heritage. In Prince George 63% of the children are male, and in Fort St. James 50% are male. The primary disabilities of children in Study One included attention deficit and hyperactivity, delayed development, speech and language deficits, physical problems, and learning disorders and mental retardation. Study One profiles the secondary disabilities of mental health problems and parenting problems of the children. Study Two identifies 45 health, social and educational resources in Prince George, 20 in Fort St. James, and 2 provincial resources. A resource guide for children with FAS/FAE was developed. The purpose of this guide is to assist children, their caregivers, and service providers in locating appropriate services, to promote quality of life, and prevent or diminish development of secondary disabilities among children with FAS/FAE. Study Two also examines gaps in the identified services. The impact of prenatal exposure to alcohol has variable effects among the children with FAS/FAE, and these children need a broad range of health, social and educational resources. This broad range of needs requires an array of resources that are difficult to provide in Prince George and Fort St. James. In Prince George and Fort St. James the largest gap in services for children with FAS/FAE is a multidisciplinary resource center dedicated to the needs of children with FAS/FAE. Many of the resources identified in Study Two are designed to serve diverse groups of children, not children with FAS/FAE specifically. Children with FAS/FAE, the invisible disability, must compete for services with other children who have diagnosed and readily visible disabilities. Possibly, with a resource centre available for children with FAS/FAE in the north, these children will become visible. The need for resources that ameliorate the impact of FAS/FAE and improve the lives of children and their caregivers is fundamental.The original print copy of this thesis may be available here: http://wizard.unbc.ca/record=b121950
Suppression of Fas-mediated apoptosis via steric shielding by filovirus glycoproteins
No full textApoptotic death of virus-infected cells is generally thought to be a defense mechanism to limit the spread of infectious virions by eliminating virus-producing cells in host animals. On the other hand, several viruses have been shown to have anti-apoptotic mechanisms to facilitate efficient viral replication and transmission. In this study, we found that the filovirus glycoprotein (GP) expressed on cell surfaces formed a steric shield over the Fas molecule and that GP-expressing cells showed resistance to cell death induced by a Fas agonistic antibody. These results suggest that filovirus GP-mediated steric shielding may interfere with the Fas-induced apoptotic signal transduction in infected cells and serve as an immune evasion mechanism for filoviruses. (C) 2013 Elsevier Inc. All rights reserved
Altered ciliary morphofunction in the oviductal infundibulum of systemic autoimmune disease-prone MRL/MpJ-Fas(lpr/lpr) mice
No full textAccording to our previous reports, impaired oocyte pickup was observed in the oviductal infundibulum of an autoimmune disease (AD) mouse model, suggesting a relationship between female infertility and AD. This study examines the relationship between AD and infundibulum morphofunction by focusing on the epithelial cilia. Healthy MRL/MpJ and AD-prone MRL/MpJ-Fas(lpr/lpr) mice were examined at 3 and 6 months of age, representing early and late disease stages, respectively. Oocyte pickup indices decreased with AD progression indicated by splenomegaly, autoantibody production and increased T cell counts of infundibulum mucosa in MRL/MpJ-Fas(lpr/lpr) mice. Ciliary beating frequency (CBF) and height in the infundibulum were faster and higher in MRL/MpJ-Fas(lpr/lpr) mice than in MRL/MpJ mice at the early AD stages, although the absolute CBF values were lower at the late AD stage. At the late stage, ciliary height did not differ between mouse lines but the morphological index of cilia beating direction indicated randomized patterns in MRL/MpJ-Fas(lpr/lpr) mice. The tracheal mucosa was also examined as a representative example of cilia morphology; its CBF decreased at the late AD stage in MRL/MpJ-Fas(lpr/lpr); however, there were no AD-related morphological changes. Our results demonstrate altered cilia motility in systemic and reproductive organs, with such morphological changes of the infundibulum likely impairing function, including oocyte pickup
Inhibition of PI3-kinase sensitises HL60 human leukaemia cells to both chemotherapeutic drug- and Fas-induced apoptosis by a JNK independent pathway
No full textIncreasing resistance to chemotherapeutic regimes remains a serious problem in the treatment of acute myeloid leukaemia. We have shown that phosphatidylinositol (PI) 3-kinase inhibition significantly sensitises the AML derived cell line, HL60 to chemotherapeutic drug- and Fas-induced apoptosis. PI3-kinase inhibition significantly potentiates cytotoxic drug-induced c-jun N-terminal kinase (JNK) activation, reported to be a requirement for apoptosis. However, JNK inhibition does not enhance cell viability following treatment with drug and inhibitor. Furthermore, PI3-kinase inhibition significantly increases sensitivity to apoptosis mediated by an exogenous receptor agonist, again by a JNK independent mechanism. These results suggest that PI3-kinase inhibitors could be of significant therapeutic importance, lowering the threshold for apoptosis induced by both chemotherapy and cell-mediated immune response.LR: 20061115; PUBM: Print; JID: 7706787; 0 (Antibodies, Monoclonal); 0 (Antigens, CD95); 0 (Antineoplastic Agents); 0 (FASLG protein, human); 0 (Fas Ligand Protein); 0 (Membrane Glycoproteins); 0 (Proto-Oncogene Proteins); 0 (anti-Fas monoclonal antibody); 302-79-4 (Tretinoin); EC 2.7.1.137 (1-Phosphatidylinositol 3-Kinase); EC 2.7.1.37 (JNK Mitogen-Activated Protein Kinases); EC 2.7.1.37 (Mitogen-Activated Protein Kinases); EC 2.7.1.37 (Protein-Serine-Threonine Kinases); EC 2.7.1.37 (Proto-Oncogene Proteins c-akt); ppublishSource type: Electronic(1
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