This paper studies accrual accounting and equity valuation in the context of a firm that makes repeated and overlapping investments in productive capacity. The analysis identifies a particular accrual accounting (depreciation) rule which is termed replacement cost accounting because the book value of existing capacity assets is set equal to the value that such assets would have if a competitive...

Woody plant encroachment into grasslands and savannas is a globally extensive land-cover change that alters biogeochemical processes and frequently results in soil organic carbon (SOC) accrual. We used soil physical fractionation, soil respiration kinetics, and the isotopic composition of soil respiration to investigate microbial degradation of accrued SOC in sandy loam soils along a chronosequ...

This study aims to examine the effect of Calculation Budget Excess (SiLPA) and Financial Distress on Accrual Manipulation in Indonesian Regional Governments. The object this research is all district/city governments Indonesia. selection based number cases local districts cities that cause problems. Researchers cannot see problems from one district or city because as a whole whether experience a...

The aim of this summary is, first, to outline the normal pattern of bone mineral accrual during childhood. From that foundation I review some intervention trials including those conducted at the University of British Columbia that evaluate the role of childhood physical activity on bone mass and bone structure. The normal pattern of bone mineral accrual was demonstrated in a 7-year longitudinal...

Human activities, from resource extraction to recreation, are increasing global connectivity, especially to less-disturbed and previously inaccessible places. Such activities necessitate road networks and vehicles. Vehicles can transport reproductive plant propagules long distances, thereby increasing the risk of invasive plant species transport and dispersal. Subsequent invasions by less desir...

OBJECTIVE Phase 1 clinical trials are the first stage of clinical development of an investigational agent. Because the trials often take place at several geographically dispersed sites, safety teleconferences are held to update investigators and the drug sponsor on safety information and other pertinent business related to the trial conduct. Here we examine associations between the frequency of...

We consider the problem of scheduling dependent real-time tasks for overloads on a multiprocessor system, yielding best-effort timing assurance. The application/scheduling model includes tasks with time/utility function time constraints, mutual exclusion constraints, and arbitrary arrival, execution-time and resource access behaviors, with the timeliness optimization objective of maximizing the...

The biosynthetic costs of phenylpropanoid-derived condensed tannins (CTs) and phenolic glycosides (PGs) are substantial. However, despite reports of negative correlations between leaf phenolic content and growth of Populus, it remains unclear whether or how foliar biosynthesis of CT/PG interferes with tree growth. A comparison was made of carbon partitioning and N content in developmentally sta...

Ensuring fast and accurate failure detection is a fundamental issue for building efficient fault-tolerant distributed systems. In an effort to make fault-tolerant applications easier to implement, we are trying to provide failure detection as a generic Internet service, similar to what was done very successfully with NTP (network time protocol) for clock synchronization. To do so, we must revis...

Chronic kidney disease (CKD) is associated with an increase in inflammatory cytokines and can result in cachexia with loss of muscle and fat stores. We previously demonstrated the efficacy of treating a model of cancer cachexia with ghrelin and a ghrelin receptor agonist. Currently, we examine a surgical model of CKD in rats, resulting in uremia and decreased accrual of lean body mass. Treatmen...