...Current Chemical Biology, 2009, 3, 203-230 203 Functional Characterization of Chitin and Chitosan Inmaculada Aranaz, Marian Mengíbar, Ruth Harris, Inés Paños, Beatriz Miralles, Niuris Acosta, Gemma Galed and Ángeles Heras* Department of Physical Chemistry II, Faculty of Pharmacy, Institute of Biofunctional Studies, Complutense University, Paseo Juan XXIII, nº 1. Madrid 28040, Spain Abstract: Chitin and its deacetylated derivative chitosan are natural polymers composed of randomly distributed -(1-4)linked D-glucosamine (deacetylated unit) and N-acetyl-D-glucosamine (acetylated unit). Chitin is insoluble in aqueous media while chitosan is soluble in acidic conditions due to the free protonable amino groups present in the D-glucosamine units. Due to their natural origin, both chitin and chitosan can not be defined as a unique chemical structure but as a family of polymers which present a high variability in their chemical and physical properties. This variability is related not only to the origin of the samples but also to their method of preparation. Chitin and chitosan are used in fields as different as food, biomedicine and agriculture, among others. The success of chitin and chitosan in each of these specific applications is directly related to deep research into their physicochemical properties. In recent years, several reviews covering different aspects of the applications of chitin and chitosan have been published. However, these reviews have not taken into account...
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...Rev Account Stud (2009) 14:534–558 DOI 10.1007/s11142-008-9080-5 Bankruptcy prediction: the case of Japanese listed companies Ming Xu Æ Chu Zhang Published online: 26 July 2008 Ó Springer Science+Business Media, LLC 2008 Abstract This paper investigates if bankruptcy of Japanese listed companies can be predicted using data from 1992 to 2005. We find that the traditional measures, such as Altman’s (J Finance 23:589–609, 1968) Z-score, Ohlson’s (J Accounting Res 18:109–131, 1980) O-score and the option pricing theory-based distance-todefault, previously developed for the U.S. market, are also individually useful for the Japanese market. Moreover, the predictive power is substantially enhanced when these measures are combined. Based on the unique Japanese institutional features of main banks and business groups (known as Keiretsu), we construct a new measure that incorporates bank dependence and Keiretsu dependence. The new measure further improves the ability to predict bankruptcy of Japanese listed companies. Keywords Bankruptcy risk measure Á Accounting information Á Option pricing theory Á Japanese listed companies Á Bank dependence Á Keiretsu JEL Classifications G15 Á G33 1 Introduction When a company falls into bankruptcy, its stakeholders lose some or all the value they invested in the company. From an investor’s point of view, it is important to M. Xu (&) School of Accounting and Finance, The Hong Kong Polytechnic University, Kowloon, Hong Kong, China e-mail:...
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...India. To make our project comprehensive and to make our results conclusive, we have done a thorough analysis in terms of in-depth primary and secondary research. Scanning through articles pertaining to DTH in newspapers, magazines and internet; interviewing dealers and marketers, sales executives; getting questionnaires filled by 250 respondents; we are confident that our findings present the facts as they are. The whole project has been so designed that it not only meets the requirements of our course curriculum, it also will be useful to existing and coming DTH service providers. Research Methodology Our report is an integral part of my Market Research paper, 3rd Semester of my Bachelor of Business Studies (BBS) course at Shaheed Sukhdev College of Business Studies, D.U. this project has been prepared under the guidance of our subject teacher, Mrs. Preeti Rajpal Singh. The project aims to understand the consumers’ perception about cable service providers and the attributes they would like to associate with television entertainment. We also aim to understand the perception of users of the DTH technology about the various DTH service providers. India, with its booming economy, plus 8 digit...
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...Earnings Management Study Oil & Gas Industry Abstract This study mainly focused on the earnings management in oil and gas industry and we used Jones model to detect discretionary accruals in the subject companies. Specifically, we examined three oil and gas sample companies that have been required to restate their financial reports due to the oil reserve overestimation. After running the regression and comparing statistics with other oil and gas companies, we found that the sample companies do revise oil reserves to manipulate the DDA expenses, thus achieving their goals of earnings management. Some recommended auditing guidance to detect such manipulation were given at the end. Introduction/Assumption Earnings management, in accounting, is the act of intentionally influencing the process of financial reporting to obtain some private gain. Earnings management involves the manipulation of company earnings towards a pre-determined target. This target can be motivated by a preference for more stable earnings, in which case management is said to be carrying out income smoothing. Management may also overstate the income for personal interests. Other possible motivations for earnings management include the need to maintain the levels of certain accounting ratios due to debt covenants, boost earnings to beat analyst targets, or intentionally understate the earnings to get rid of the...
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...PROJECT WORK -- GUIDELINES 1.1 WHY PROJECT WORK? Project Work is the best way to practice what you have learnt. The purpose of including project report in the Diploma Programme is to provide you an opportunity to investigate a problem applying management concepts in a scientific manner. It enables you to apply your conceptual knowledge in a practical situation and to learn the art of conducting a study in a systematic way and presenting its findings in a coherent report. As managers, you are constantly seeking information to base your decision. How well you collect, synthesize and make the data meaningful is what you learn through this process. 1.2 WHAT IS A PROJECT? A project is a scientific and systematic study of real issue or a problem intended to resolve the problem with application of management concepts and skills. The study can deal with a small or a big issue in a division or an organization, the problem can be from any discipline of management. It can even be a case study where a problem has been dealt with through the process of management. The essential requirement of a project is that it should entail scientific collection, analysis and interpretation of data leading to valid conclusions. 1.2.1 How to undertake Project Work? Step I – Select a suitable topic, prepare synopsis and submit it online to IMT - CDL, Ghaziabad for approval. Step II – Once the approval is received you can start project work. Thereafter project report should be prepared and...
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...Discussion of new Strategy The new strategy is aligned with the mission of AF • Reduction of overall cost to serve, indirect patient cost and to increase net income. The question is whether it would be financially viable especially when a large number of patients have to be served ( Arroyo Fresco, 2004-2013). • The new strategy is also addressing workforce gaps in order to provide clinical and technical staff. Would this be viable in the light that employee training costs, as well as staff with technical skills are high? • Thirdly increase prevention care and avoidance of chronic and communicable diseases at the different sites. This will require internal and external resources to address the unmet health care needs in the various service areas and this can create the need for further financial resources. • The fourth objective is to provide uninsured patients with health care needs. When the organization and state collaborate they can provide increase insurance for patients. But the drawback to this system is that it increases financial cost and does not seem financially viable. • The fifth strategy is to increase satisfaction among volunteers, employees, and patients. This will however call for an increase compensation for staff and this may not be financially viable. Analysis of chapter 7 and research completed Patients with % BMI had consistently reduced in all three counties better than the State-Average CHC between 2003-2005 .Percentage of patients...
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...HOW TO WRITE A RESUME Your resume is an important document, which a potential interviewer will use to make their first assessment of you. The information and template below will help you produce a resume that is easy to read and packed with facts. Contact details Add your contact details at the top of the page. Include name, address, phone number, mobile and email. Make sure your name and contact details are on each page just in case the pages get separated after being printed out in hard copy. Only use professional-sounding email addresses. An email address like drunk-n-drunker@ may give the wrong impression. Birth date and marital status You are not obliged to include either your birth date or marital status – it’s up to you. Lay out There are many layout styles; our advice is to keep it simple. Pick a font style that is easy to read – not too flowery or ornate. Bold for headings are easy to read. Use dot points if you want, but just the one type. The content of the resume is the most important thing. Summarising your strengths You can do this two ways, either list your “Key Strengths” in dot points or include a section under a heading like “Career Profile”. Key Strengths Use dot points to highlight your key strengths. The aim of the section is to give the person reading your resume a quick snapshot of what you have to offer. For example: • High level computer skills including Excel, Word and Powerpoint. • Five years experience in...
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...Mostly Harmless Econometrics: An Empiricist’ Companion s Joshua D. Angrist Massachusetts Institute of Technology Jörn-Ste¤en Pischke The London School of Economics March 2008 ii Contents Preface Acknowledgments Organization of this Book xi xiii xv I Introduction 1 3 9 10 12 16 1 Questions about Questions 2 The Experimental Ideal 2.1 2.2 2.3 The Selection Problem . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Random Assignment Solves the Selection Problem . . . . . . . . . . . . . . . . . . . . . . . . Regression Analysis of Experiments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . II The Core 19 21 22 23 26 30 36 38 38 44 47 51 51 3 Making Regression Make Sense 3.1 Regression Fundamentals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.1.1 3.1.2 3.1.3 3.1.4 3.2 Economic Relationships and the Conditional Expectation Function . . . . . . . . . . . Linear Regression and the CEF . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Asymptotic OLS Inference . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Saturated Models, Main E¤ects, and Other Regression Talk . . . . . . . . . . . . . . . Regression and Causality . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.2.1 3.2.2 3.2.3 The Conditional Independence Assumption . . . . . . . . . . . . . . . . . . . . . . . . The Omitted Variables Bias Formula . ....
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... Introduction Bamboo, one of the strongest natural structural composite materials, has many distinguishing features. It has been found that its reinforcement unit, hollow, multilayered and spirally-wound bast fiber, plays an extremely important role in its mechanical behavior. In recent years, the development of biocomposites from biodegradable polymers and natural fibers have attracted great interests in the composite science, because they could allow complete degradation in soil or by composting process and do not emit any toxic or noxious components. For the past several years, public attention has gone to natural fibers as a resource due to their fast growth. Bamboo is an abundant natural resource in Asia and South America, because it takes only several months to grow up. It has been traditionally used to construct various living facilities and tools. The high strength with respect to its weight is derived from fibers longitudinally aligned in its body. Therefore, bamboo fibers are often called ‘natural glass fiber’. To practically apply the benefit of bamboo fibers, it is necessary to develop a process to fabricate bamboo composites as well as to extract qualitatively controlled fibers from bamboo trees. However, it is difficult to extract bamboo fibers having its superior mechanical properties. The bamboo fiber is often brittle compared with other natural fibers, because the fibers are covered with lignin. Objectives 1. The biodegradable and environmental friendly...
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...interest rate, that can influence spending decisions of enterprises and households and thus inflation. One way, to describe the relationship between real interest rates and inflation, is based on our experience with the monetary theory of the price level. The quantity theory of money can be used under certain assumptions as a good description of the long-run relationship between money and prices. In this respect the best known empirical application is probably the P-star model of Hallman, Porter and Small (1991). In this paper we use two simple descriptions of the long run link between real interest rates and inflation, and subsequently test their empirical performance, using similar techniques as employed in P-star modeling. In an empirical study, based on cointegration analysis, we show that the gap between the real and natural rate of interest does not determine inflation, as it is often postulated, but its growth rate. We find that this relationship describes reasonably well the long run influence of the interest rate gap on inflation. Simultaneously we calculate the average natural rate of interest. JEL: E31, E40. Keywords: Inflation, Natural Rate of Interest *) Research Department, National Bank of Poland and Chair of Monetary Policy (Warsaw School of Economics). The views expressed are those of the author and do not necessarily reflect those of the Bank. I gratefully acknowledge comments on this paper received from J.Amato, J.Borowski, L.Christiano, M.Dudek, R.Harrison,...
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...The Research Questions This empirical deductive research by Ho et al (2011) tried to develop a concrete generalization of the term "job passion" especially in the work context. Job passion was differentiated from other job attitudes such as; motivation, job satisfaction, job involvement and identification, workaholism and organizational commitment. They wish to also corroborate with other research on its different types - "harmonious and obsessive passion" and to further examine the effect of these types of job passion on work performance. By examining this effect, the authors want to justify that it is enhanced through the interaction of some mental elements called "cognitive engagement (comprising attention and absorption)" (p. 32). Their model therefore, is to create a cause and effect relationship between job passion and employee's work performance. However, finding a relationship would have been appropriate than a cause and effect. Theoretical Framework The research built on various recent researches, middle range theories and assumptions to provide answers to their questions. The concept of "entrepreneurial passion" was used to develop their concept of job passion (p. 28). They conceptualized job passion as "an attitude that comprises of both cognitive and affective elements which embody the strong inclination that one has towards one's job" (p. 28). Job passion is what you wake up joyfully to do, get excited about, enthusiastic and energized for and feel refreshed and...
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...Oracle Forms 10g : Demos, Tips and Techniques Oracle Forms 10g release 2 : Demos, Tips and Techniques Home page 1. Introduction Here is a collection of Oracle Forms 10g sample dialogs extracted from a complete Oracle Forms tutorial. This tutorial has been written in French and it would be too time consuming to translate it all in English. This is the reason why I have only extracted and translated these sample dialogs. The purpose of this article is not to teach how to build a new form from scratch. It intends to show some of the main advanced features of the product. To clearly understand in details how these dialogs work, you will have to open them in the Forms Builder and examine them thoroughly. However, in this article, I am going to explain the best I can the most important mechanisms of each sample. These sample have been tested with an Oracle Forms 10g release 10.1.2.0.2 on an Oracle Database 10g Express Edition Release 10.2.0.1.0. 2. Description of the sample dialogs 2.1 Main screen TUTO_FORMS.FMB This dialog is the entry point of the samples. Click on a button to start the corresponding dialog. file:///D|/Cours/tuto_forms/paper/PDFtutoforms10g.htm (1 sur 24)29/05/2006 23:09:57 Oracle Forms 10g : Demos, Tips and Techniques 2.2 Canvases TEST_CANVAS.FMB This sample shows three types of canvas : § § § The content canvas (light green) The stacked canvas (white) The tab canvas (dark green) Stacked canvas A stacked canvas is displayed atop—or stacked on—the content...
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...Religion and Peace 22 indicative hours ___________________________________________________________________________________________________________ The focus of this study is the distinctive response of religious traditions to the issue of peace. Syllabus Outcomes: H1 explains aspects of religion and belief systems H2 describes and analyses the influence of religion and belief systems on individuals and society H5 evaluates the influence of religious traditions in the life of adherents H6 organises, analyses and synthesises relevant information about religion from a variety of sources, considering usefulness, validity and bias H7 conducts effective research about religion and evaluates the findings from the research H8 applies appropriate terminology and concepts related to religion and belief systems H9 coherently and effectively communicates complex information, ideas and issues using appropriate written, oral and graphic forms. Incorporating a Catholic emphasis: In approaching the teaching of this unit within the context of a Catholic Religious Education program it is expected that: 1. Each lesson would begin with prayer that is meaningful for students and pertinent to current local...
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...DISCUSSION The objective of this study is to examine the differences between the vegan and omnivore diet and to study the relationship of these diets to body composition, blood lipids, and the serum hormones vitamin D and parathyroid hormone. As seen previously, those eating an omnivore diet consumed significantly more dietary protein than those consuming a vegan diet (2; 3). The values we observed for dietary protein in both the vegan and the omnivore groups were similar to those seen by Hadded et al. (3) and Janelle and Barr (2). The women in our study eating an omnivore diet exceeded the RDA for protein. In contrast to other studies of vegetarians and vegans, our data also showed that vegan women met the recommended dietary allowance (RDA) for protein (50 g) (7). Low protein intake has been shown to cause secondary hyperparathyroidism (4), but this is not seen in our vegan group perhaps because the protein intake in the vegan group did not fall as below as 0.7g/kg; the level that resulted in hyperparathyroidism in the Kerstetter et al. study (4) and is above the recommended intake of 0.8g/kg (7). Total fat, saturated fat, and dietary cholesterol have been previously reported to be higher in omnivores (2; 3) and our data agree with those findings. This is likely due to the inclusion of meat and dairy products, high in protein and fat, in the omnivore diet Fiber, vitamin A, and vitamin C were seen to be significantly greater in past studies of vegans, (2); however, we did not...
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...CHAPTER I THE PROBLEM AND ITS BACKGROUND 1.1 INTRODUCTION AND ITS BACKGROUND A pastor named Ferdie Sinense together with his wife Marisa Sinense who works as an auditor, established Rapa Generics Pharmacy on September 23, 2011. The main branch of this Pharmacy is located at Las Piňas-Zapote Road in Las Piňas City. Anthony Rudil, a licensed pharmacist and Jennifer Robela the assistant pharmacist are currently managing the business. In addition to that, the business opened its door to three more branches located in Pulang Lupa, Las Piňas and Marikina. The advent of new technology, most company nowadays is using computers in their transactions. Pharmacies in particular, are now making their systems computerized since that helps them minimize the time and efforts consumed by using manual system. Point-of-Sale Inventory System is one of the essential components of a successful business. It is a modern replacement for cash register in retail applications. It can help to record securely all the sales and customer’s orders and track products. A sale refers to the exchange of product or services for an amount of money or its equivalent while inventory, on the other hand, is the total amount of items and the act of counting them. A pharmacy owner must know the precise number of items in their storage areas in order to place orders and control losses up to date. Hence, computerizing both Sales and Inventory System will make an easier and faster transaction among the customers...
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