Approaches of external landscape design for affordable housing were discussed through analyzing the landscape designs of Yuxing Homeland in Shanghai City. By adopting simple landscape elements, following the design pr...Approaches of external landscape design for affordable housing were discussed through analyzing the landscape designs of Yuxing Homeland in Shanghai City. By adopting simple landscape elements, following the design principle of 'natural, simple and comfortable', proceeding from the overall concept, a space for neighbors’ communication with pleasant environment and outstanding functions was created, a harmonious living environment was built, and the optimal landscape benefits were obtained.展开更多
Background Atrial fibrillation (AF) causes a continuum of atrial anatomical remodeling. Methods Using a library of perfusion-fixed human hearts, specimens with AF were compared to controls. During this preliminary a...Background Atrial fibrillation (AF) causes a continuum of atrial anatomical remodeling. Methods Using a library of perfusion-fixed human hearts, specimens with AF were compared to controls. During this preliminary assessment study, direct measurements were taken of atrial volume, pulmonary vein (PV) circumference, and left atrial (LA) wall thicknesses. Results Hearts with AF typically had larger atrial volumes, as well as a much larger variation in volume compared to controls (range of 59.6-227.1 mL in AF hearts compared to 65.1-115.9 mL in controls). For all hearts, right PVs were larger than left PVs (mean: 171.4 ± 84.6 mm^2 for right and 1182 ± 50.1 mm^2 for left, P 〈 0.005). LA wall thicknesses ranged from 0.7 mm to 3.1 mm for both AF and control hearts. Conclusions Hearts with AF had a large range of sizes which is consistent with the progression of atrial remodeling during AF. The large range of thicknesses will influence the amount of energy needed to create transmural lesions during ablation procedures.展开更多
The goal of this study is to determine specific guidelines for Iraqi architects to contribute to the design and composition of energy-efficient housing units within the limits of a normal budget, locally available mat...The goal of this study is to determine specific guidelines for Iraqi architects to contribute to the design and composition of energy-efficient housing units within the limits of a normal budget, locally available materials and technologies. These units can provide comfort despite the current energy situation in Iraq. The study is based on a computer simulation for a reference building in Baghdad, which has been selected according to the urban conditions, building legislations, housing market and statistics. The final results displayed the main recommendations and the possibility to achieve up to 50% energy reduction with a pay-back period not exceeding two years in some cases. There are some measures that have big energy saving potential. Yet, some of the measures may require big investment or have some bad environmental impacts. Some other good measures are already being implemented.展开更多
This study aimed to assess the incidence of institutional food service practice management errors in the kitchen of a general hospital, Chubu region, Japan. Clarifying the cause of incidents of institutional food serv...This study aimed to assess the incidence of institutional food service practice management errors in the kitchen of a general hospital, Chubu region, Japan. Clarifying the cause of incidents of institutional food service operation can reduce institutional food service practice management errors. This is the first study to analyze incidents at a general hospital kitchen in Japan in English. Data were collected from incident reports over the course of one year, between October 1, 2011 and November 30, 2012. Forty two reports of incidents whose locations were the kitchen were analyzed, for example, incident dates, incident times, workloads, incident contents, incident causes, accident levels, and the presence or absence of negligence. The frequency of incidents for months, for each third of month, for day of week, for time of day, for workload levels of staff member, and for types of incidents were analyzed using chi-square test following Ryan multiple comparison. The incidents were more likely to occur at the start of the business year, during the 11:00 to 12:59 time blocks, and when staffs were busy. Breakdown of incident contents of"foreign contamination (hair)" was 10 reports (24%). To prevent incidents, new staff should also be trained to acquire skills to avoid making errors during food preparation, ensuring that there is a clear route for communicating changes in the number of hospitalized patients, and building a system that allows for changes to be made to the number of meals to be served and the content of those meals in an accurate and prompt fashion. Furthermore, work uniform should be changed promptly as such contamination can reportedly be improved by having workers wear a work cap.展开更多
This paper discusses the background and purpose, and reviews the current situation of the domestic and international cost control theory of real estate development projects, and introduces the research methods. The ca...This paper discusses the background and purpose, and reviews the current situation of the domestic and international cost control theory of real estate development projects, and introduces the research methods. The case study method is used.. The management idea is the summary of management practices, and case study can improve management theory, and in certain sense, can help combining theory with practice. The analysis of practical projects of real estate development, can help clarify theory, and is helpful for grasping theory in practical work and improve actual ability of the real estate development enterprise. Through the case study in Chongqing, the basic situations of real estate in Chongqing are introduced and relevant theory and procedure of cost control are used in the case study.展开更多
There are three primary methodologies employed to determine real estate value in the appraisal industry: the cost approach, the sales approach and the income approach. The definition of market value is defined as: ...There are three primary methodologies employed to determine real estate value in the appraisal industry: the cost approach, the sales approach and the income approach. The definition of market value is defined as: "a type of value, stated as an opinion that includes a set of assumptions concerning the market". Unfortunately, untrained and unlicensed appraisers provided opinions using primarily the sales approach or market data approach and virtually ignored the other two methodologies. The ensuing game of "Can You Top This" resulted in creating an out-of-control real estate market driven by unregulated fiduciaries as appraisers.展开更多
The Alvalade's neighborhood (Lisbon, Portugal), 1945, as a paradigm of Portuguese urbanism, can be distinguished by different housing cells that define it, as well as the different urban models, which relied on. It...The Alvalade's neighborhood (Lisbon, Portugal), 1945, as a paradigm of Portuguese urbanism, can be distinguished by different housing cells that define it, as well as the different urban models, which relied on. It is possible to identify distinct occupational stains within the neighborhood, specifically in the cell one in this article, as a pioneer construction, due to housing dimension that corresponds to different housing typologies, residents and daily use areas, equipment. The objective is therefore, to understand how these three factors are reflected inside the cell, managing occupational stains which differ in space appropriation. How those different occupational stains that derive from the housing and urban morphology, may result in the occupation and experience of its inhabitants, not invalidating a cohesive structure of the neighborhood?展开更多
An ADS (automated dispensing system) was implemented in our hospital pharmacy in 2008 to optimize and secure the medication process. The main objective of this study was to compare the projected and the real ROI (r...An ADS (automated dispensing system) was implemented in our hospital pharmacy in 2008 to optimize and secure the medication process. The main objective of this study was to compare the projected and the real ROI (return on investment), after seven years of use. ROI was calculated annually (from 2008 to 2015), by deducting the cost of investment (ADS buying and implementation, maintenance, repairs and ADS upgrade) from the cost saving (drugs stock reduction and decrease of pharmacy staff dedicated to global dispensing). In 2015, total costs saving (+$1,141,987) were divided between decreasing drug stock value and reduction of pharmacy staff. Total costs of investment (-$978,656) were acquisition, maintenance, repairs and an unplanned upgrade costs. Finally, the real ROI was +$163,331 after seven years of use. In 2008, projected ROI was +$410,786. The real payback period has been increased by approximately two years (six years of use, instead of four years as expected). Despite their cost, ADSs are a worthwhile investment, leading to a ROI within a few years. These economic considerations should be put into perspective with optimization of drugs stock management, greater efficiency of the global dispensing process, securitization of medication process and redeployment of pharmacy staff.展开更多
Providing a decent housing is a major challenge for governments and development authorities in Jordan and Arab countries. Nevertheless, the growing number of population falling under poverty put more demand on low cos...Providing a decent housing is a major challenge for governments and development authorities in Jordan and Arab countries. Nevertheless, the growing number of population falling under poverty put more demand on low cost housing options. The goal of the research was to find ways of rationalizing the cost and determine the appropriate standards and models that achieve an acceptable equation between cost and performance, and that during design and construction phases. The study follows the method of investigation and analysis to get factors that reduce the cost of the house construction for poor families by means of the concept of standardization in traditional (popular) buildings system. The research confirms that the traditional system has many advantages that could strengthen towards development a low-cost building system by applying the principles of standardization through architectural, structural and electro-mechanical considerations of design. Research recommends taking on studies for low cost building system through comprehensive analytical study of local building experiences.展开更多
Objective To investigate the feasibility of analyzing acylcarnitine in dry filter-paper blood spots by liquid chromatography-tandem mass spectrometry(LC-MS/MS) which could be applied to detect inborn errors of metabol...Objective To investigate the feasibility of analyzing acylcarnitine in dry filter-paper blood spots by liquid chromatography-tandem mass spectrometry(LC-MS/MS) which could be applied to detect inborn errors of metabolism in neonates.Methods We obtained filter-paper blood from 26 dead infants from a neonatal intensive care unit(NICU) between October 1,2008 and September 30,2009.Acylcarnitine and amino acid profiles were obtained with LC-MS/MS.Four infants underwent routine autopsy.The postmortem blood specimens were compared with newborn blood specimens,and with specimens obtained from older infants with metabolic disorders.Results Of all the 26 patients,5(19.2%) were diagnosed as having different kinds of diseases:3 with methylmalonic acidemia(the concentration of C3,and the ratio of C3/C16,C3/C2 increased),1 with maple syrup urine disease(the concentration of leucine and isoleucine increased),and 1 with isovaleric aci-demia(the concentration of C5 increased).Conclusions Postmortem metabolic test can explain infant deaths and provide estimates of deaths attributable to inborn errors of metabolism in NICU.LC-MS/MS is suitable for analysis of postmortem specimens and can be considered for routine application in NICU autopsy.展开更多
This paper will be on the real estate development enterprise cost analysis and cost forecast, decision-making, plan, control, analysis and feedback were described, as well as how to use value engineering to enterprise...This paper will be on the real estate development enterprise cost analysis and cost forecast, decision-making, plan, control, analysis and feedback were described, as well as how to use value engineering to enterprise value chain each link cost allocation, ut also to the enterprise strategy analysis and research, as well as cost management and strategic interaction analysis. Finally, it has a cost of real estate development enterprises case analysis and research. The author believes that the article will be on the real estate development enterprise management have some practical significance.展开更多
This paper discusses whether target costing (TC) is affected by the impacts of external circumstances and appears dynamic in real estate development industry. A case study was conducted and combined with literature ...This paper discusses whether target costing (TC) is affected by the impacts of external circumstances and appears dynamic in real estate development industry. A case study was conducted and combined with literature reviews to test this proposition. The results of this paper show that the formula appears dynamic on the impacts of economic depression/recession, inflation, and change of governmental policy to assist the firms in the achievement of planned profits. TC, as a strategic profit management system in the industry, exhibits brisk utilization in a dynamic formula with more of a focus on value added to maintain fixed profits. It is different from the focus on cost reduction by a static formula in previous literatures.展开更多
The main subject of this paper is the theory of financial statement valuations observed in its historical development. More notably, regarding the subject, the research is concerned with some theoretical concepts deve...The main subject of this paper is the theory of financial statement valuations observed in its historical development. More notably, regarding the subject, the research is concerned with some theoretical concepts developed by the Italian doctrine in a very specific age, namely, between the 19th and the 20th century, which in fact, devoid of any accounting regulation. This paper analyzes in particular the shift from the exchange value rule to the historical cost method and tries to explain the reasons of such a development. In the second half of the 19th century, some of the best Italian scholars, who were faced with the need to properly develop the problem of accounting valuations, thought that it was appropriate to rely on concepts that belonged to similar sciences, such as economics and real estate appraisal, by blindly borrowing the theory of value from the former and the theory of valuations from the latter. During that age, everything hinged around the concept of exchange value. At the dawn of the 20th century, the Italian accounting doctrine began to wonder about a subject that was crucial to the financial statement theory: the informative purposes underlying the financial statements. At the same time, the first principle took shape, which might be called as the "finalistic principle of value". It is still the basis of the theory of financial accounting measurements, for which different evaluative criteria must be applied to different informative purposes. Thus, an alternative criterion to that of the exchange value makes its appearance on the scene of the accounting valuations, notably the historical cost. The introduction of the historical cost criteria and above all the relinquishment of the combination of the "economic cost" in favor of that of the "manufacturing cost" allow the Italian accounting to get rid of the theories of economics and real estate appraisal, thus, becoming independent regarding the financial statement valuations.展开更多
During 2003-2016, China experienced an unprecedented housing market imbalance. The present paper applies the user cost approach to conduct a systematic analysis of this important phenomenon, examines the policy factor...During 2003-2016, China experienced an unprecedented housing market imbalance. The present paper applies the user cost approach to conduct a systematic analysis of this important phenomenon, examines the policy factors behind the persistent housing market imbalance, and explores policy options to correct the housing market imbalance. We found that during most of 2003-2016, the user cost was significantly lower than 2 percent, caused by high income growth, rapid credit expansion and low interest rates, which led to the persistent housing market imbalance. Therefore, the government should control bank credit and introduce property taxes during the possession of houses.展开更多
The member of Rho family of small GTPases Cdc42 plays important and conserved roles in cell polarity and motility. The Cdc42ep family proteins have been identified to bind to Cdc42, yet how they interact with Cdc42 to...The member of Rho family of small GTPases Cdc42 plays important and conserved roles in cell polarity and motility. The Cdc42ep family proteins have been identified to bind to Cdc42, yet how they interact with Cdc42 to regulate cell migration remains to be elucidated. In this study, we focus on Cdc42epl, which is expressed predominantly in the highly migratory neural crest ceils in frog embryos. Through morpholino-mediated knockdown, we show that Cdc42epl is required for the migration of cranial neural crest cells. Loss of Cdc42epl leads to rounder cell shapes and the formation of membrane blebs, consistent with the observed disruption in actin organization and focal adhesion alignment. As a result, Cdc42ep1 is critical for neural crest cells to apply traction forces at the correct place to migrate efficiently. We further show that Cdc42ep1 is localized to two areas in neural crest celts: in membrane protrusions together with Cdc42 and in perinuciear patches where Cdc42 is absent. Cdc42 directly interacts with Cdc42epl (through the CRIB domain) and changes in Cdc42 level shift the distribution of Cdc42epl between these two subcellular locations, controlling the formation of membrane protrusions and directionality of migration as a consequence. These results suggest that Cdc42ep1 elaborates Cdc42 activity in neural crest cells to promote their efficient migration.展开更多
We previously demonstrated that matrine could inhibit the proliferating, migrating, as well as invading processes of both PC-3 and DU145 cells. However, the underlying molecular mechanisms have not yet been clearly de...We previously demonstrated that matrine could inhibit the proliferating, migrating, as well as invading processes of both PC-3 and DU145 cells. However, the underlying molecular mechanisms have not yet been clearly defined. In this study, using various techniques such as high throughput sequencing technology, bioinformatics, quantitative real-time PCR, and immunoblot analysis,we aimed to understand whether matrine serves as a novel regulator of FOXO and PI3K-AKT signaling pathway. DU145 and PC-3 cell lines were cultured for 24 h in vitro. Cells were treated with either matrine or control serum for 48 h, followed by extraction of total RNA. The RNA was sequenced using HiSeq 2500 high-throughput sequencing platform (Illumina). A gene library was established and quality analysis of read data carried out. Integrated database from the website DAVID was used to analyze Gene Ontology (GO), and Kyoto encyclopedia of genes and genomes (KEGG) pathway of differential genes was used for pathway analysis, screening for fold differences of more than two times. The FOXO and PI3K-AKT signaling pathways were screened, and expression levels of mRNA and core protein detected by real-time PCR and immunoblotting, respectively. High throughput sequencing and GO analysis revealed that differentially expressed genes before and after treatment played an important role in cell metabolic process, growth process, anatomical structure formation, cellular component organization, and biological regulation. KEGG signal pathway analysis revealed that FOXO and PI3K-AKT signal pathways had a significant difference between before and after matrine-treated androgen-independent prostate cancer cells PC-3 and DU145. Real-time PCR showed that matrine treatment led to a significant increase in the expression levels of FOXO1A, FOXO3A, FOXO4, and FOXO6 in DU145 and PC-3 cells (P<0.01 or P<0.05), whereas the PI3K expression levels decreased (P<0.01). Similarly, immunoblotting revealed a significant increase (P<0.05) in the expression levels of FOXO1A FOXO3A, FOXO4, and FOXO6 in both PC-3 and DU145 cells, whereas PI3K expression levels decreased (P<0.05). Matrine had a broad regulating effect on the mRNA expression profiles of both PC-3 and DU145 cells. Matrine may inhibit cell proliferation, migration, as well as invasion, and induce apoptosis in both PC-3 and DU145 cells through FOXO and PI3K-AKT signaling pathways. Matrine could therefore be used as a complementary drug to present chemotherapeutic agents, for treating androgen-independent prostate cancer.展开更多
文摘Approaches of external landscape design for affordable housing were discussed through analyzing the landscape designs of Yuxing Homeland in Shanghai City. By adopting simple landscape elements, following the design principle of 'natural, simple and comfortable', proceeding from the overall concept, a space for neighbors’ communication with pleasant environment and outstanding functions was created, a harmonious living environment was built, and the optimal landscape benefits were obtained.
文摘Background Atrial fibrillation (AF) causes a continuum of atrial anatomical remodeling. Methods Using a library of perfusion-fixed human hearts, specimens with AF were compared to controls. During this preliminary assessment study, direct measurements were taken of atrial volume, pulmonary vein (PV) circumference, and left atrial (LA) wall thicknesses. Results Hearts with AF typically had larger atrial volumes, as well as a much larger variation in volume compared to controls (range of 59.6-227.1 mL in AF hearts compared to 65.1-115.9 mL in controls). For all hearts, right PVs were larger than left PVs (mean: 171.4 ± 84.6 mm^2 for right and 1182 ± 50.1 mm^2 for left, P 〈 0.005). LA wall thicknesses ranged from 0.7 mm to 3.1 mm for both AF and control hearts. Conclusions Hearts with AF had a large range of sizes which is consistent with the progression of atrial remodeling during AF. The large range of thicknesses will influence the amount of energy needed to create transmural lesions during ablation procedures.
文摘The goal of this study is to determine specific guidelines for Iraqi architects to contribute to the design and composition of energy-efficient housing units within the limits of a normal budget, locally available materials and technologies. These units can provide comfort despite the current energy situation in Iraq. The study is based on a computer simulation for a reference building in Baghdad, which has been selected according to the urban conditions, building legislations, housing market and statistics. The final results displayed the main recommendations and the possibility to achieve up to 50% energy reduction with a pay-back period not exceeding two years in some cases. There are some measures that have big energy saving potential. Yet, some of the measures may require big investment or have some bad environmental impacts. Some other good measures are already being implemented.
文摘This study aimed to assess the incidence of institutional food service practice management errors in the kitchen of a general hospital, Chubu region, Japan. Clarifying the cause of incidents of institutional food service operation can reduce institutional food service practice management errors. This is the first study to analyze incidents at a general hospital kitchen in Japan in English. Data were collected from incident reports over the course of one year, between October 1, 2011 and November 30, 2012. Forty two reports of incidents whose locations were the kitchen were analyzed, for example, incident dates, incident times, workloads, incident contents, incident causes, accident levels, and the presence or absence of negligence. The frequency of incidents for months, for each third of month, for day of week, for time of day, for workload levels of staff member, and for types of incidents were analyzed using chi-square test following Ryan multiple comparison. The incidents were more likely to occur at the start of the business year, during the 11:00 to 12:59 time blocks, and when staffs were busy. Breakdown of incident contents of"foreign contamination (hair)" was 10 reports (24%). To prevent incidents, new staff should also be trained to acquire skills to avoid making errors during food preparation, ensuring that there is a clear route for communicating changes in the number of hospitalized patients, and building a system that allows for changes to be made to the number of meals to be served and the content of those meals in an accurate and prompt fashion. Furthermore, work uniform should be changed promptly as such contamination can reportedly be improved by having workers wear a work cap.
文摘This paper discusses the background and purpose, and reviews the current situation of the domestic and international cost control theory of real estate development projects, and introduces the research methods. The case study method is used.. The management idea is the summary of management practices, and case study can improve management theory, and in certain sense, can help combining theory with practice. The analysis of practical projects of real estate development, can help clarify theory, and is helpful for grasping theory in practical work and improve actual ability of the real estate development enterprise. Through the case study in Chongqing, the basic situations of real estate in Chongqing are introduced and relevant theory and procedure of cost control are used in the case study.
文摘There are three primary methodologies employed to determine real estate value in the appraisal industry: the cost approach, the sales approach and the income approach. The definition of market value is defined as: "a type of value, stated as an opinion that includes a set of assumptions concerning the market". Unfortunately, untrained and unlicensed appraisers provided opinions using primarily the sales approach or market data approach and virtually ignored the other two methodologies. The ensuing game of "Can You Top This" resulted in creating an out-of-control real estate market driven by unregulated fiduciaries as appraisers.
文摘The Alvalade's neighborhood (Lisbon, Portugal), 1945, as a paradigm of Portuguese urbanism, can be distinguished by different housing cells that define it, as well as the different urban models, which relied on. It is possible to identify distinct occupational stains within the neighborhood, specifically in the cell one in this article, as a pioneer construction, due to housing dimension that corresponds to different housing typologies, residents and daily use areas, equipment. The objective is therefore, to understand how these three factors are reflected inside the cell, managing occupational stains which differ in space appropriation. How those different occupational stains that derive from the housing and urban morphology, may result in the occupation and experience of its inhabitants, not invalidating a cohesive structure of the neighborhood?
文摘An ADS (automated dispensing system) was implemented in our hospital pharmacy in 2008 to optimize and secure the medication process. The main objective of this study was to compare the projected and the real ROI (return on investment), after seven years of use. ROI was calculated annually (from 2008 to 2015), by deducting the cost of investment (ADS buying and implementation, maintenance, repairs and ADS upgrade) from the cost saving (drugs stock reduction and decrease of pharmacy staff dedicated to global dispensing). In 2015, total costs saving (+$1,141,987) were divided between decreasing drug stock value and reduction of pharmacy staff. Total costs of investment (-$978,656) were acquisition, maintenance, repairs and an unplanned upgrade costs. Finally, the real ROI was +$163,331 after seven years of use. In 2008, projected ROI was +$410,786. The real payback period has been increased by approximately two years (six years of use, instead of four years as expected). Despite their cost, ADSs are a worthwhile investment, leading to a ROI within a few years. These economic considerations should be put into perspective with optimization of drugs stock management, greater efficiency of the global dispensing process, securitization of medication process and redeployment of pharmacy staff.
文摘Providing a decent housing is a major challenge for governments and development authorities in Jordan and Arab countries. Nevertheless, the growing number of population falling under poverty put more demand on low cost housing options. The goal of the research was to find ways of rationalizing the cost and determine the appropriate standards and models that achieve an acceptable equation between cost and performance, and that during design and construction phases. The study follows the method of investigation and analysis to get factors that reduce the cost of the house construction for poor families by means of the concept of standardization in traditional (popular) buildings system. The research confirms that the traditional system has many advantages that could strengthen towards development a low-cost building system by applying the principles of standardization through architectural, structural and electro-mechanical considerations of design. Research recommends taking on studies for low cost building system through comprehensive analytical study of local building experiences.
文摘Objective To investigate the feasibility of analyzing acylcarnitine in dry filter-paper blood spots by liquid chromatography-tandem mass spectrometry(LC-MS/MS) which could be applied to detect inborn errors of metabolism in neonates.Methods We obtained filter-paper blood from 26 dead infants from a neonatal intensive care unit(NICU) between October 1,2008 and September 30,2009.Acylcarnitine and amino acid profiles were obtained with LC-MS/MS.Four infants underwent routine autopsy.The postmortem blood specimens were compared with newborn blood specimens,and with specimens obtained from older infants with metabolic disorders.Results Of all the 26 patients,5(19.2%) were diagnosed as having different kinds of diseases:3 with methylmalonic acidemia(the concentration of C3,and the ratio of C3/C16,C3/C2 increased),1 with maple syrup urine disease(the concentration of leucine and isoleucine increased),and 1 with isovaleric aci-demia(the concentration of C5 increased).Conclusions Postmortem metabolic test can explain infant deaths and provide estimates of deaths attributable to inborn errors of metabolism in NICU.LC-MS/MS is suitable for analysis of postmortem specimens and can be considered for routine application in NICU autopsy.
文摘This paper will be on the real estate development enterprise cost analysis and cost forecast, decision-making, plan, control, analysis and feedback were described, as well as how to use value engineering to enterprise value chain each link cost allocation, ut also to the enterprise strategy analysis and research, as well as cost management and strategic interaction analysis. Finally, it has a cost of real estate development enterprises case analysis and research. The author believes that the article will be on the real estate development enterprise management have some practical significance.
文摘This paper discusses whether target costing (TC) is affected by the impacts of external circumstances and appears dynamic in real estate development industry. A case study was conducted and combined with literature reviews to test this proposition. The results of this paper show that the formula appears dynamic on the impacts of economic depression/recession, inflation, and change of governmental policy to assist the firms in the achievement of planned profits. TC, as a strategic profit management system in the industry, exhibits brisk utilization in a dynamic formula with more of a focus on value added to maintain fixed profits. It is different from the focus on cost reduction by a static formula in previous literatures.
文摘The main subject of this paper is the theory of financial statement valuations observed in its historical development. More notably, regarding the subject, the research is concerned with some theoretical concepts developed by the Italian doctrine in a very specific age, namely, between the 19th and the 20th century, which in fact, devoid of any accounting regulation. This paper analyzes in particular the shift from the exchange value rule to the historical cost method and tries to explain the reasons of such a development. In the second half of the 19th century, some of the best Italian scholars, who were faced with the need to properly develop the problem of accounting valuations, thought that it was appropriate to rely on concepts that belonged to similar sciences, such as economics and real estate appraisal, by blindly borrowing the theory of value from the former and the theory of valuations from the latter. During that age, everything hinged around the concept of exchange value. At the dawn of the 20th century, the Italian accounting doctrine began to wonder about a subject that was crucial to the financial statement theory: the informative purposes underlying the financial statements. At the same time, the first principle took shape, which might be called as the "finalistic principle of value". It is still the basis of the theory of financial accounting measurements, for which different evaluative criteria must be applied to different informative purposes. Thus, an alternative criterion to that of the exchange value makes its appearance on the scene of the accounting valuations, notably the historical cost. The introduction of the historical cost criteria and above all the relinquishment of the combination of the "economic cost" in favor of that of the "manufacturing cost" allow the Italian accounting to get rid of the theories of economics and real estate appraisal, thus, becoming independent regarding the financial statement valuations.
文摘During 2003-2016, China experienced an unprecedented housing market imbalance. The present paper applies the user cost approach to conduct a systematic analysis of this important phenomenon, examines the policy factors behind the persistent housing market imbalance, and explores policy options to correct the housing market imbalance. We found that during most of 2003-2016, the user cost was significantly lower than 2 percent, caused by high income growth, rapid credit expansion and low interest rates, which led to the persistent housing market imbalance. Therefore, the government should control bank credit and introduce property taxes during the possession of houses.
基金This work is supported by the National Institutes of Health (ROODE022796 to S.N.) and National Science Foundation (DMR- 0955811 to J.E.C. and PHY-0848797 to J.E.C. and D.T.K.).
文摘The member of Rho family of small GTPases Cdc42 plays important and conserved roles in cell polarity and motility. The Cdc42ep family proteins have been identified to bind to Cdc42, yet how they interact with Cdc42 to regulate cell migration remains to be elucidated. In this study, we focus on Cdc42epl, which is expressed predominantly in the highly migratory neural crest ceils in frog embryos. Through morpholino-mediated knockdown, we show that Cdc42epl is required for the migration of cranial neural crest cells. Loss of Cdc42epl leads to rounder cell shapes and the formation of membrane blebs, consistent with the observed disruption in actin organization and focal adhesion alignment. As a result, Cdc42ep1 is critical for neural crest cells to apply traction forces at the correct place to migrate efficiently. We further show that Cdc42ep1 is localized to two areas in neural crest celts: in membrane protrusions together with Cdc42 and in perinuciear patches where Cdc42 is absent. Cdc42 directly interacts with Cdc42epl (through the CRIB domain) and changes in Cdc42 level shift the distribution of Cdc42epl between these two subcellular locations, controlling the formation of membrane protrusions and directionality of migration as a consequence. These results suggest that Cdc42ep1 elaborates Cdc42 activity in neural crest cells to promote their efficient migration.
基金supported by the National Natural Science Foundation of China (81472382)the National Natural Science Foundation of China for Young Scientists (81101947)+3 种基金the Guangdong Province Natural Science Foundation (2014A030313079)the Fundamental Research Funds for the Central Universities (14ykpy19)Guangdong Province Science and Technology for Social Development Project (2013B021800107)Guangzhou City in 2015 scientific research projects (7415600066401 to Hai Huang)
文摘We previously demonstrated that matrine could inhibit the proliferating, migrating, as well as invading processes of both PC-3 and DU145 cells. However, the underlying molecular mechanisms have not yet been clearly defined. In this study, using various techniques such as high throughput sequencing technology, bioinformatics, quantitative real-time PCR, and immunoblot analysis,we aimed to understand whether matrine serves as a novel regulator of FOXO and PI3K-AKT signaling pathway. DU145 and PC-3 cell lines were cultured for 24 h in vitro. Cells were treated with either matrine or control serum for 48 h, followed by extraction of total RNA. The RNA was sequenced using HiSeq 2500 high-throughput sequencing platform (Illumina). A gene library was established and quality analysis of read data carried out. Integrated database from the website DAVID was used to analyze Gene Ontology (GO), and Kyoto encyclopedia of genes and genomes (KEGG) pathway of differential genes was used for pathway analysis, screening for fold differences of more than two times. The FOXO and PI3K-AKT signaling pathways were screened, and expression levels of mRNA and core protein detected by real-time PCR and immunoblotting, respectively. High throughput sequencing and GO analysis revealed that differentially expressed genes before and after treatment played an important role in cell metabolic process, growth process, anatomical structure formation, cellular component organization, and biological regulation. KEGG signal pathway analysis revealed that FOXO and PI3K-AKT signal pathways had a significant difference between before and after matrine-treated androgen-independent prostate cancer cells PC-3 and DU145. Real-time PCR showed that matrine treatment led to a significant increase in the expression levels of FOXO1A, FOXO3A, FOXO4, and FOXO6 in DU145 and PC-3 cells (P<0.01 or P<0.05), whereas the PI3K expression levels decreased (P<0.01). Similarly, immunoblotting revealed a significant increase (P<0.05) in the expression levels of FOXO1A FOXO3A, FOXO4, and FOXO6 in both PC-3 and DU145 cells, whereas PI3K expression levels decreased (P<0.05). Matrine had a broad regulating effect on the mRNA expression profiles of both PC-3 and DU145 cells. Matrine may inhibit cell proliferation, migration, as well as invasion, and induce apoptosis in both PC-3 and DU145 cells through FOXO and PI3K-AKT signaling pathways. Matrine could therefore be used as a complementary drug to present chemotherapeutic agents, for treating androgen-independent prostate cancer.