scholarly journals Grain Color Stability and Classification of Hard White Wheat in the U.S.

2001 ◽  
pp. 219-227
Author(s):  
C. J. Peterson ◽  
D. R. Shelton ◽  
T. J. Martin ◽  
R. G. Sears ◽  
E. Williams ◽  
...  
Keyword(s):  
Color Stability ◽  
White Wheat ◽  
Grain Color ◽  
Hard White Wheat ◽  
The U.S

THE SEC PREEMPTS THE ACCOUNTING PRINCIPLES BOARD IN 1965: THE CLASSIFICATION OF THE DEFERRED TAX CREDIT RELATING TO INSTALLMENT SALES

2007 ◽  
Vol 34 (1) ◽  
pp. 1-23 ◽  
Author(s):  
Stephen A. Zeff
Keyword(s):  
Securities And Exchange Commission ◽  
Accounting Practice ◽  
Slow Pace ◽  
Accounting Principles ◽  
Private And Public ◽  
Deferred Tax ◽  
Accounting Procedure ◽  
The U.S ◽  
Do So

In 1959, the Accounting Principles Board (APB) replaced the Committee on Accounting Procedure because the latter was unable to deal forthrightly with a series of important issues. But during the APB's first half-dozen years, its record of achievement was no more impressive than its predecessor's. The chairman of the Securities and Exchange Commission (SEC), Manuel F. Cohen, criticized the APB's slow pace and unwillingness to tackle difficult issues. This article discusses the circumstances attending the SEC's issuance of an Accounting Series Release in late 1965 to demonstrate forcefully to the APB that, when it is unable to carry out its responsibility to “narrow the areas of difference” in accounting practice, the SEC is prepared to step in and do so itself. In this sense, the article deals with the tensions between the private and public sectors in the establishment of accounting principles in the U.S. during the mid-1960s. The article makes extensive use of primary resource materials in the author's personal archive, which have not been used previously in published work.

scholarly journals Breeding of a hard white wheat “Tamaizumi R” with resistance to wheat yellow mosaic virus

2019 ◽  
Vol 21 (1) ◽  
pp. 35-40 ◽  
Author(s):  
Chikako Kiribuchi-Otobe ◽  
Masaya Fujita ◽  
Toshiyuki Takayama ◽  
Hisayo Kojima ◽  
Makiko Chono ◽  
...  
Keyword(s):  
Mosaic Virus ◽  
Yellow Mosaic Virus ◽  
Wheat Yellow Mosaic Virus ◽  
White Wheat ◽  
Hard White Wheat

Tracking self-reported symptoms and medical conditions on social media during the COVID-19 pandemic (Preprint)

2021 ◽  
Author(s):  
Qinglan Ding ◽  
Daisy Massey ◽  
Chenxi Huang ◽  
Connor Grady ◽  
Yuan Lu ◽  
...  
Keyword(s):  
Mental Health ◽  
Infectious Disease ◽  
Social Media ◽  
Positive Predictive Value ◽  
Medical Condition ◽  
Medical Conditions ◽  
Health Related ◽  
The U.S ◽  
Over Time

BACKGROUND Harnessing health-related data posted on social media in real-time has the potential to offer insights into how the pandemic impacts the mental health and general well-being of individuals and populations over time. OBJECTIVE The aim of this study was to obtain information on symptoms and medical conditions self-reported by non-Twitter social media users during the coronavirus disease 2019 (COVID-19) pandemic, and to determine how discussion of these symptoms and medical conditions on social media changed over time. METHODS We used natural language processing (NLP) algorithms to identify symptom and medical condition topics being discussed on social media between June 14 and December 13, 2020. The sample social media posts were geotagged by NetBase, a third-party data provider. We calculated the positive predictive value and sensitivity to validate the classification of the posts. We also assessed the frequency of different health-related discussions on social media over time during the study period, and compared the changes in the frequency of each symptom/medical condition discussion to the fluctuation of U.S. daily new COVID-19 cases during the study period. Additionally, we compared the trends of the 5 most commonly mentioned symptoms and medical conditions from June 14 to August 31 (when the U.S. passed 6 million COVID-19 cases) to the trends observed from September 1 to December 13, 2020. RESULTS Within a total of 9,807,813 posts (nearly 70% were sourced from the U.S.), we identified discussion of 120 symptom topics and 1,542 medical condition topics. Our classification of the health-related posts had a positive predictive value of over 80% and an average classification rate of 92% sensitivity. The 5 most commonly mentioned symptoms on social media during the study period were: anxiety (in 201,303 posts or 12.2% of the total posts mentioning symptoms), generalized pain (189,673, 11.5%), weight loss (95,793, 5.8%), fatigue (91,252, 5.5%), and coughing (86,235, 5.2%). The 5 most discussed medical conditions were: COVID-19 (in 5,420,276 posts or 66.4% of the total posts mentioning medical conditions), unspecified infectious disease (469,356, 5.8%), influenza (270,166, 3.3%), unspecified disorders of the central nervous system (253,407, 3.1%), and depression (151,752, 1.9%). The changes in the frequency of 2 medical conditions, COVID-19 and unspecified infectious disease, were similar to the fluctuation of daily new confirmed cases of COVID-19 in the U.S. CONCLUSIONS COVID-19 and symptoms of anxiety were the two most commonly discussed health-related topics on social media from June 14 to December 13, 2020. Real-time monitoring of social media posts on symptoms and medical conditions may help assess the population's mental health status and enhance public health surveillance for infectious disease.

The effect of the environment on the grain colour and quality of commercially grown Canada hard white spring wheat, Triticum aestivum L. ‘Snowbird’

2013 ◽  
Vol 93 (1) ◽  
pp. 1-11 ◽  
Author(s):  
Odean M. Lukow ◽  
Kathy Adams ◽  
Jerry Suchy ◽  
Ron M. DePauw ◽  
Gavin Humphreys
Keyword(s):  
Triticum Aestivum ◽  
Protein Content ◽  
Spring Wheat ◽  
Triticum Aestivum L ◽  
Climatic Conditions ◽  
White Wheat ◽  
Highly Correlated ◽  
Hard White Wheat ◽  
Grain Colour

Lukow, O. M., Adams, K., Suchy, J., DePauw, R. M. and Humphreys, G. 2013. The effect of the environment on the grain colour and quality of commercially grown Canada hard white spring wheat, Triticum aestivum L. ‘Snowbird’. Can. J. Plant Sci. 93: 1–11. One of the main advantages of hard white wheat is its lighter grain colour, which can produce visually appealing lighter-coloured end-products. However, grain colour variation can be a concern due to a lack of consistency. This study was carried out to determine the effect of the environment on commercially grown hard white wheat grain colour and wheat grading. More than 1100 samples of the cultivar Snowbird were collected from elevators across western Canada during the 2003 to 2007 crop years. Grain and wholemeal colours were recorded using the CIE L* a* b* scale. Samples were analyzed for grain properties including dimensions, hardness and protein content. Variation in grain colour was mostly attributed to annual fluctuations in climatic conditions (71–79%) and agro-climates (13–18%). Grain ranged in colour from white and bright to dark grey-red. Grain brightness was very highly correlated with grain yellowness. Grain a* and b* were inversely related to grade indicating that higher quality grain was redder and more yellow than lower grades. Warmer and drier environments showed reduced grain yields but produced on average better quality grain with higher protein content.

Co-operatives and the Equity-Liabilities Puzzle: Concerns for Accounting Standard-Setters

2012 ◽  
Vol 26 (4) ◽  
pp. 767-787 ◽  
Author(s):  
Germán López-Espinosa ◽  
John Maddocks ◽  
Fernando Polo-Garrido
Keyword(s):  
Classification Criteria ◽  
European Countries ◽  
Financial Instruments ◽  
Accounting Standard ◽  
Joint Project ◽  
Upper Limit ◽  
Net Assets ◽  
The U.S ◽  
Jel Classifications

SYNOPSIS: The IASB/FASB joint project on Financial Instruments with Characteristics of Equity (formerly Liabilities and Equity) has highlighted the complexity and the associated difficulty of drawing the line between liabilities and equity. While classification difficulties have been identified for investor-owned businesses (IOB), the inconsistency of the different approaches being considered is clearer when applied to classification of the financial instruments of co-operatives whose ownership characteristics differ from the IOB model. In co-operatives the existence of an upper limit on members' claims on the net assets while the co-operative is a going concern is a key ownership characteristic. We have examined the characteristics of co-operative member shares in six European countries as well as in the U.S. and in Canada, in order to analyze the application of the various classification approaches under discussion by the IASB and FASB. The results of this analysis indicate that classification criteria based on ownership must take account of the fact that ownership is multidimensional and contingent on the type of firm. JEL Classifications: M41, P13.

scholarly journals La réglementation américaine en matière de contrôle des armes chimiques et biologiques

2005 ◽  
Vol 22 (4) ◽  
pp. 753-785
Author(s):  
Albert Legault
Keyword(s):  
Foreign Policy ◽  
Biological Weapons ◽  
Export Control ◽  
Chemical Weapons ◽  
Export Controls ◽  
Technical Data ◽  
Group A ◽  
The U.S

After identifying the role of the Australia Group which is a multilateral body designed to control export of sensitive chemicals, as well as « equipment » and « technical data » designed to fabricate chemical or bacteriological weapons, this study briefly overviews U.S. policy in terms of export controls, and then attempts to review the current U.S. regulations on chemical and bacteriological weapons. With regard to chemical weapons, the analysis goes back to the Iran-Irak war and traces the evolution of the various controls imposed on chemicals. With the March 13, 1991 decision, export controls exist on 50 chemicals and the warning list has now been reduced to zero. With regards to biological weapons, a whole new list of controls is now being discussed within the Australia Group. A list of 29 countries has been drawn up and the U.S. hope that the Australia Group will adopt similar controls when it meets in December 1991. The article also contains five annexes : the classification of groups countries for export control reasons ; a list of countries under foreign policy controls ; the classification of microorganisms according to their class and degree of pathogenicity; a list of the fifty precursors under control; and the chronological evolution of the U.S. controls imposed on chemicals.

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