REVALUATION OF THE TANGIBLE ASSETS – OPTION ACCESSIBLE TO COMPANY MANAGERS

Accounting policies are access ways which companies can use to fulfil the development strategies envisaged. According to the accounting regulations currently applicable in Romania, the accounting policies are specific to each company and subject to approval by the management, and they are constantly applied from one financial year to another. The revaluation of the tangible assets is part of the options available to managers. Nevertheless, their implementation is based on a prior analysis of the impact on performance. The aim of this paper is to identify the influences that this accounting policy has on the company’s performance

Evaluating Technological Innovation Impact. An Empirical Analysis of The Offshore Wind Sector.

This study analyses the drivers that impact innovation on offshore wind energy for a select group of countries, applying the quantile and GMM approaches for a period between 2010-2019. The OLS results from the quantile analysis say the log of trademark, Carbon emissions, offshore wind capacity, and electricity from renewable energy are significant and impact on innovation regarding offshore wind energy. Generally, the Breusch-Pagan / Cook-Weisberg test for heteroskedasticity test reveals the variables have a constant variance, confirming the robustness of the findings. The quantile regression depicts that at 25th and 75th quantiles levels, the log of trademark, the log of trade flows, the log of scientific and technical journals quantile coefficients is significantly different from zero and exhibit varied effects on the explained variable patent.Similarly, the analysis applied the IV-GMM estimation in ivreg2 to identify the over restrictions, the Hansen J statistic, and give the robust moment of conditions analysis. The findings are consistent with prior analysis with the log of trademark, the log of offshore wind capacity, the log of carbon emissions, Scientific and technology journals, the log of patent, electricity from renewables to be significant and impact on innovation.The robustness was done on the GMM models, by applying the Huber-White-Sandwich estimator of the variance of the GMM linear models approximators. The ivreg2 robust analysis revealed that the estimates are efficient for homoskedasticity and Statistics robust to heteroskedasticity.Ultimately, the interaction term ‘’cross’’ came out significant in the analysis. Signifying the importance of the interaction variables in scaling innovation.This study will sever as a reference document for policy formulators regarding scaling up innovation for offshore wind energy.

Uptake and Patient Perspectives on Additional Testing for Novel Disease-Associated Genes: Lessons from a PAH Cohort

Background: Pulmonary arterial hypertension (PAH) has an identifiable genetic cause in 5% of all PAH cases. Due to health benefits conferred by the early detection of PAH and the recent identification of additional PAH-associated genes, we decided to offer (extended) genetic testing to all incident and prevalent idiopathic PAH (iPAH) and pulmonary veno-occlusive disease (PVOD) patients in our clinic. Here, we report the lessons learned from (re-)contacting iPAH/PVOD patients concerning the uptake and analysis of identified PAH-associated genes and patient perspectives of the approach. Methods: Between January 2018 and April 2020, all iPAH/PVOD patients who were not previously genetically tested (contact group) and those who tested negative on prior analysis of BMPR2 and SMAD9 variants (re-contact group) were (re-)contacted for (additional) genetic testing. Results: With our approach, 58% of patients (84 out of 165) opted for genetic counselling, and a pathogenic variant was found in 12% of cases (n = 10) (re-contact group, 11%, and contact group, 13%). Eighty-six percent of participants of the survey study appreciated being (re-)contacted for genetic testing. Mild psychosocial impacts were observed. Conclusions: Our report shows the importance of (re-)contact and interest of patients (as indicated by the uptake, mild psychosocial impact and appreciation) in PAH.

A Ubiquitously Expressed UDP-Glucosyltransferase, UGT74J1, Controls Basal Salicylic Acid Levels in Rice

Salicylic acid (SA) is a phytohormone that regulates a variety of physiological and developmental processes, including disease resistance. SA is a key signaling component in the immune response of many plant species. However, the mechanism underlying SA-mediated immunity is obscure in rice (Oryza sativa). Prior analysis revealed a correlation between basal SA level and blast resistance in a range of rice varieties. This suggested that resistance might be improved by increasing basal SA level. Here, we identified a novel UDP-glucosyltransferase gene, UGT74J1, which is expressed ubiquitously throughout plant development. Mutants of UGT74J1 generated by genome editing accumulated high levels of SA under non-stressed conditions, indicating that UGT74J1 is a key enzyme for SA homeostasis in rice. Microarray analysis revealed that the ugt74j1 mutants constitutively overexpressed a set of pathogenesis-related (PR) genes. An inoculation assay demonstrated that these mutants had increased resistance against rice blast, but they also exhibited stunted growth phenotypes. To our knowledge, this is the first report of a rice mutant displaying SA overaccumulation.

“When the Fun Stops, Stop”: An analysis of the provenance, framing and evidence of a ‘responsible gambling’ campaign

When the Fun Stops, Stop, is a prominent ‘responsible gambling’ campaign in the UK, originally funded and delivered by the industry-initiated and funded Senet Group. Since the Senet Group’s dissolution in 2020, the campaign has been overseen by the Betting and Gambling Council (BGC), the main gambling industry trade body. There has been no prior analysis of the activities, ideas and framing adopted by the Senet Group, who claimed to be acting as an industry ‘watchdog’ and oversaw what they characterised as a major public education campaign. We collated written and image-based material related to the Senet Group and its When the Fun Stops, Stop campaign from multiple sources. Guided by Entman’s four functions of framing, we analysed the Senet Group’s framing of the issues it sought to address, particularly harmful gambling, as well as its causes, and the solutions, focusing on the group’s main activity: the delivery of the When the Fun Stops, Stop campaign. We also critically appraised an evaluation of the campaign funded by the Senet Group, using the findings to interrogate the stated claims about the campaign’s effectiveness. The analysis showed that the Senet Group’s framing of the problem, its causes, and proposed responses resemble those adopted by other industries and industry-funded groups. This involves portraying any harms caused by their products as limited to an atypical minority, rejecting upstream determinants of harm, and promoting individually-targeted voluntary measures, all contrary to the evidence of what works in health promotion, and what would characterise a public health approach. Neither the existing evidence base nor the evidence presented by the Senet Group support their claims about the campaign’s effectiveness. These findings add to concerns about industry-funded campaigns in other areas. To minimise conflicts of interest, interventions intended to address gambling-related harms, such as public education campaigns, should be evidence-based and developed, implemented and evaluated completely independent of the industry and industry-funded organisations.

A ubiquitously expressed UDP-glucosyltransferase, UGT74J1, controls basal salicylic acid levels in rice

Salicylic acid (SA) is a phytohormone that regulates a variety of physiological and developmental processes, including disease resistance. SA is a key signaling component in the immune response of many plant species. However, the mechanism underlying SA-mediated immunity is obscure in rice (Oryza sativa). Prior analysis revealed a correlation between basal SA level and blast resistance in a range of rice varieties. This suggested that resistance might be improved by increasing basal SA level. Here, we identified a novel UDP-glucosyltransferase gene, UGT74J1, which is expressed ubiquitously throughout plant development. Mutants of UGT74J1 generated by genome editing accumulated high levels of SA under non-stressed conditions, indicating that UGT74J1 is a key enzyme for SA homeostasis in rice. Microarray analysis revealed that the ugt74j1 mutants constitutively overexpressed a set of pathogenesis-related (PR) genes. An inoculation assay demonstrated that these mutants had increased resistance against rice blast, but they also exhibited stunted growth phenotypes. To our knowledge, this is the first report of a rice mutant displaying SA overaccumulation.

Usage of social media Twitter in the Intervention of Diabetes Mellitus

Social networking sites have been a common forum for exchanging health-related insights and information. This study aims to look at Twitter use in the intervention of diabetes. Specifically, utilising a prior analysis as a reference, we use a revised approach to analyse trends in the existing use of hash-tags, trending hash-tags, and the incidence of diabetes-related tweets. Our findings indicate that the diabetes population on Twitter has grown significantly over time, as well as proof that this community is becoming more capable of spreading diabetes-related health information. An enhanced system for storing, cleaning, and reviewing Twitter data relevant to diabetes, as well as the use of regular expressions to categorise subsets of tweets, are among our computational contributions. To recognise tweets from diabetic patients, we built a model focused on word embedding and long short- term memory.

Towards development of a system for automatic assessment of the quality of a question paper

In this paper, we present a system for automatic evaluation of the quality of a question paper. Question paper plays a major role in educational assessment. The quality of a question paper is crucial to fulfilling the purpose of the assessment. In many education sectors, question papers are prepared manually. A prior analysis of a question paper might help in finding the errors in the question paper, and better achieving the goals of the assessment. In this experiment, we focus on higher education in the technical domain. First, we conducted a student survey to identify the key factors that affect the quality of a question paper. The top factors we identified are question relevance, question difficulty, and time requirement. We explored the strategies to handle these factors and implemented them. We employ various concepts and techniques for the implementation. The system finally assigns a numerical quality score against these factors. The system is evaluated using a set of question papers collected from various sources. The experimental results show that the proposed system is quite promising.

the General Equilibrium Incidence of the Earned Income Tax Credit

The Earned Income Tax Credit is a $67 billion tax expenditure that subsidizes 20% of all workers. Yet all prior analysis uses partial equilibrium assumptions on gross wages. I derive the general equilibrium incidence of wage subsidies and quantify the importance of EITC spillovers in three ways. I calculate the GE incidence of the 1993 and 2009 EITC expansions using new elasticity estimates. I contrast the incidence of counterfactual EITC and Welfare expansions. I quantify the effect of equalizing the EITC for workers with and without children. In all cases, I find spillovers are economically meaningful.

Review of traceability system applications. Case study: the wiring harness industry

The purpose of this research is to develop a methodology for improving a wiring harness production process that allows for tracing the products that are processed in a specific area - in this case in a foam injection operation - by implementing a bar-coded electronic monitoring system. The steps involved in this methodology are as follows: a prior analysis of the area; development of a traceability program; implementation of the system and, finally, evaluation of the results. Thanks to the information obtained through the new traceability system, the main defects in the area were identified and specific actions were taken to minimize their recurrence, achieving a 23% reduction of defects after one month of trials.