Pinned layer reversal effect on tunneling magnetoresistive heads caused by dynamic fly height heater voltage

2011 ◽  
Author(s):  
Chiranut Sa-ngiamsak ◽  
Sanchai Harnsoongnoen ◽  
Duangporn Sompongse
Keyword(s):  
Reversal Effect ◽  
Magnetoresistive Heads ◽  
Fly Height

Quantum Resonances: Line Profiles and Dynamics

2003 ◽  
Vol 68 (3) ◽  
pp. 529-553 ◽  
Author(s):  
Ivana Paidarová ◽  
Philippe Durand
Keyword(s):  
Hydrogen Atom ◽  
Operator Theory ◽  
Quantum Dynamics ◽  
Line Profiles ◽  
Static Electric Field ◽  
Reversal Effect ◽  
Quantum Resonances ◽  
Energy Dependent ◽  
Effective Hamiltonians

The wave operator theory of quantum dynamics is reviewed and applied to the study of line profiles and to the determination of the dynamics of interacting resonances. Energy-dependent and energy-independent effective Hamiltonians are investigated. The q-reversal effect in spectroscopy is interpreted in terms of interfering Fano profiles. The dynamics of an hydrogen atom subjected to a strong static electric field is revisited.

Soft-adjacent-layer self-biased magnetoresistive heads in high-density recording

1985 ◽  
Vol 21 (5) ◽  
pp. 1563-1565 ◽  
Author(s):  
F. Jeffers ◽  
J. Freeman ◽  
R. Toussaint ◽  
N. Smith ◽  
D. Wachenschwanz ◽  
...  
Keyword(s):  
High Density ◽  
Adjacent Layer ◽  
Magnetoresistive Heads ◽  
High Density Recording

scholarly journals Chemosensitization of HT29 and HT29-5FU Cell Lines by a Combination of a Multi-Tyrosine Kinase Inhibitor and 5FU Downregulates ABCC1 and Inhibits PIK3CA in Light of Their Importance in Saudi Colorectal Cancer

Molecules ◽  
2021 ◽  
Vol 26 (2) ◽  
pp. 334
Author(s):  
Ashraf N. Abdalla ◽  
Waleed H. Malki ◽  
Amal Qattan ◽  
Imran Shahid ◽  
Mohammad Akbar Hossain ◽  
...  
Keyword(s):  
Colorectal Cancer ◽  
Cell Cycle ◽  
Abc Transporters ◽  
Kinase Inhibitor ◽  
Annexin V ◽  
Significant Inhibition ◽  
Pik3ca Mutations ◽  
Reversal Effect ◽  
Development Of Resistance

Colorectal cancer (CRC) remains one of the main causes of death worldwide and in Saudi Arabia. The toxicity and the development of resistance against 5 fluorouracil 5FU pose increasing therapeutic difficulties, which necessitates the development of personalized drugs and drug combinations. Objectives: First, to determine the most important kinases and kinase pathways, and the amount of ABC transporters and KRAS in samples taken from Saudi CRC patients. Second, to investigate the chemosensitizing effect of LY294002 and HAA2020 and their combinations with 5FU on HT29, HT29-5FU, HCT116, and HCT116-5FU CRC cells, their effect on the three ABC transporters, cell cycle, and apoptosis, in light of the important kinase pathways resulting from the first part of this study. Methods: The PamChip® peptide micro-array profiling was used to determine the level of kinase and targets in the Saudi CRC samples. Next, RT-PCR, MTT cytotoxicity, Western blotting, perturbation of cell cycle, annexin V, and immunofluorescence assays were used to investigate the effect on CRC, MRC5, and HUVEC cells. Results: The kinase activity profiling highlighted the importance of the PI3K/AKT, MAPK, and the growth factors pathways in the Saudi CRC samples. PIK3CA was the most overexpressed, and it was associated with increased level of mutated KRAS and the three ABC transporters, especially ABCC1 in the Saudi samples. Next, combining HAA2020 with 5FU exhibited the best synergistic and resistance-reversal effect in the four CRC cells, and the highest selectivity indices compared to MRC5 and HUVEC normal cells. Additionally, HAA2020 with 5FU exerted significant inhibition of ABCC1 in the four CRC cells, and inhibition of PIK3CA/AKT/MAPK7/ERK in HT29 and HT29-5FU cells. The combination also inhibited EGFR, increased the preG1/S cell cycle phases, apoptosis, and caspase 8 in HT29 cells, while it increased the G1 phase, p21/p27, and apoptosis in HT29-5FU cells. Conclusion: We have combined the PamChip kinase profiling of Saudi CRC samples with in vitro drug combination studies in four CRC cells, highlighting the importance of targeting PIK3CA and ABCC1 for Saudi CRC patients, especially given that the overexpression of PIK3CA mutations was previously linked with the lack of activity for the anti-EGFRs as first line treatment for CRC patients. The combination of HAA2020 and 5FU has selectively sensitized the four CRC cells to 5FU and could be further studied.

COVID-19 and deferred tax reversals

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jilnaught Wong ◽  
Norman Wong ◽  
Willow Yangliu Li
Keyword(s):  
New Zealand ◽  
Financial Statement ◽  
Public And Private ◽  
Content Type ◽  
Reversal Effect ◽  
Tax Relief ◽  
Deferred Tax Liabilities ◽  
Deferred Tax ◽  
Accounting Reports ◽  
Tax Depreciation

Purpose This paper aims to examine the financial statement impact resulting from the tax depreciation on buildings that was reinstated on 25 March 2020 as part of the New Zealand Government’s coronavirus (COVID-19) tax support package. The COVID-19 pandemic and the tax relief created an accounting response to map the environment to accounting reports, reversing previously recognized deferred tax liabilities and increasing reported income as a result. Design/methodology/approach This is an exploratory and descriptive study to understand the accounting response and impact on companies’ financial statements following a COVID-19 tax relief to support businesses in a dire financial situation as the effects of COVID-19 took hold. Findings First, the accounting response provided the appropriate mapping from the COVID-19 environment to accounting reports. Second, the financial statement impacts are material, especially for companies with extensive holdings of buildings that are held for use. Third, while the accounting relief was immediate, the economic (cash flow) support does not occur until a year later. Research limitations/implications The financial statement impacts are based on a subset of NZX 50 companies with the available information at the time of writing. However, they do not compromise the external validity of the findings because the tax depreciation relief applies to other listed companies, unlisted public and private companies, trust, partnerships and individuals. Practical implications The New Zealand Government could have been more helpful to businesses by allowing an immediate depreciation deduction in the 2020 year as opposed to implementing it from 2021. Further, it could have legislated a backlog depreciation deduction from 2010 – when the depreciation on buildings was disallowed – to 2020. Originality/value This paper documents the evolution of the accounting for deferred taxes when the New Zealand Government withdrew the tax depreciation in 2010, how NZ IAS 12 evolved as a result of that event and now the reversal effect with the reinstatement of the tax depreciation during COVID-19. The paper also blends in the accounting responses and considers whether they are opportunistic or efficient.

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