Digital Commons Network^™

By Whom And How Should Accounting Standards Be Determined And Implemented, Abraham J. Briloff

Publications and Research

No abstract provided.

An Alternative Policy For Obtaining Cadaver Organs For Transplantation, James L. Muyskens

Publications and Research

Two moral principles have been basic to the legal decisions concerning the rights and duties toward the newly dead. They are the duty to give decent burial and the denial to anyone of a right to ownership of the dead body for commercial profit. The next-of-kin-rather than the church or the state­ have come to bear the primary responsibility for providing decent burial.

The familial duty to give decent burial has come to be understood as a legal right to determine what is to be done to the body in the interval between death and burial.

Armed with this right, …

The Work Of The Commission On Auditors Responsibilities, Manuel F. Cohen

Publications and Research

No abstract provided.

Conceptual Accounting Models - There Is No Panacea, Hector R. Anton

Publications and Research

No abstract provided.

Fair Financial Reporting - In Law And Practice, Raymond J. Chambers

Publications and Research

No abstract provided.

Finite-Difference Approach To The Hodge Theory Of Harmonic Forms, Jozef Dodziuk

Publications and Research

No abstract provided.

Aggregate Versus Subaggregate Models In Local Area Forecasting, D. M. Dunn, William (Bill) H. Williams, T. L. Dechaine

Publications and Research

Should statistical forecasts be constructed by aggregating data to each level for which forecasts are required or aggregating the forecasts from the lower levels? The relevant literature suggest no general answer. In this study using actual data, forecasts aggregated form lower-level forecasts were found best.

Value Based Accounting Evolution Or Revolution, Harvey Kapnick

Publications and Research

No abstract provided.

Stereospecific Opiate Binding In Human Erythrocyte Membranes And Changes In Heroin Addicts, Leo G. Abood, Holly G. Atkinson, Mary Macneil

Publications and Research

Stereospecific opiate binding has been demonstrated in human erythrocyte membranes, having a Kd of 9-10(-9) M. In most respects the binding characteristics resemble those of synaptic membranes. These included the correlation of binding affinity and pharmacological potency of opiates; competition by naloxone; inhibition by Ca2+ and Na+; and sensitivity to phospholipases and trypsin. A comparison of stereospecific opiate binding in control human subjects and heroin addicts revealed a 43% increase in the addict group.

Traceability, Corrigibility, And Sterilization Of Managerial Accounting Allocations, Arthur L. Thomas

Publications and Research

No abstract provided.

Financial Reporting Responsibilities, A. Carl Tietjen

Publications and Research

No abstract provided.

Fair Presentation: Another View, John C. Burton

Publications and Research

No abstract provided.

Tax Shelters: Their Cause And Cure, Boris I. Bittker

Publications and Research

No abstract provided.

Differential Disclosure: To Each His Own, A.A. Sommer Jr.

Publications and Research

No abstract provided.

Ambiguities In The Cross-Section Analysis Of Per Share Financial Data, E G. Davis, D M. Dunn, William (Bill) H. Williams

Publications and Research

In analyzing corporate financial data it is standard procedure to adjust the data to reflect the current number of shares outstanding. In this study, we show that this simple ,standard procedure can cause serious difficulties in a financial analysis.

Financial Accounting, The Standards Board, And Economic Development, David F. Hawkins

Publications and Research

No abstract provided.

Mechanisms Of Lysosomal Enzyme Release From Human Leukocytes, Robert B. Zurier, Sylvia Hoffstein, Gerald Weissmann

Publications and Research

In order to study mechanisms underlying selective enzyme release from human leukocytes during phagocytosis, the effects were studied of compounds which affect microtubule integrity or the accumulation of cyclic nucleotides. Human leukocytes selectively extrude lysosomal enzymes (β-glucuronidase) from viable cells during phagocytosis of zymosan or immune complexes, or upon encounter with immune complexes dispersed along a non-phagocytosable surface such as a millipore filter. In each circumstance, lysosomal enzyme release was reduced by previous treatment of cells with pharmacological doses of drugs which disrupt microtubules (e.g. 10-3–10-5 M colchicine) or with agents which affect accumulation of adenosine 3'5'-monophosphate (cAMP) (e.g. 10-3 …

The Histones Associated With Condensed And Extended Chromatin Of Mouse Liver, Carol Johmann, Ronald A. Eckhardt, Martin A. Gorovsky

Publications and Research

Histones were extracted from isolated mouse liver nuclei, and from mouse liver condensed and extended chromatin. Mouse liver histones were found to be very similar to those of calf thymus in their solubility properties, relative electrophoretic mobilities, and molecular weights as determined on SDS-polyacrylamide gels. Quantitative analysis by high-resolution gel electrophoresis demonstrated a remarkable similarity between the histones of condensed chromatin and those of extended chromatin. However, minor differences were found. A unique subspecies was found only in condensed chromatin histone and the relative amounts of fractions F2A1 and F2A2 differed in the two types of chromatin. The ratio of …

Positive Effects Of The Multiple Negative: Explaining The Success Of Black Professional Women, Cynthia Fuchs Epstein

Publications and Research

To be both black and a woman in American society has most typically meant being cumulatively disadvantaged with regard to positions of power and prestige. Holding these multiple negatively evaluated statuses has meant that black women have clustered at the very bottom of most strata. This paper explores the patterns leading to success of a small minority of black women who have managed to work in occupations of high rank. It points to the special factors which have not only canceled the negative effect of holding statuses of low rank, but which have produced a positive and facilitating context for …

Neural Organization Of The Median Ocellus Of The Dragonfly: Ii. Synaptic Structure, John E. Dowling, Richard L. Chappell

Publications and Research

Two types of presumed synaptic contacts have been recognized by electron microscopy in the synaptic plexus of the median ocellus of the dragonfly. The first type is characterized by an electron-opaque, button-like organelle in the presynaptic cytoplasm, surrounded by a cluster of synaptic vesicles. Two postsynaptic elements are associated with these junctions, which we have termed button synapses. The second synaptic type is characterized by a dense cluster of synaptic vesicles adjacent to the presumed presynaptic membrane. One postsynaptic element is observed at these junctions. The overwhelming majority of synapses seen in the plexus are button synapses. They are found …

Neural Organization Of The Median Ocellus Of The Dragonfly: I. Intracellular Electrical Activity, Richard L. Chappell, John E. Dowling

Publications and Research

Intracellular responses from receptors and postsynaptic units have been recorded in the median ocellus of the dragonfly. The receptors respond to light with a graded, depolarizing potential and a single, tetrodotoxin-sensitive impulse at "on." The postsynaptic units (ocellar nerve dendrites) hyperpolarize during illumination and show a transient, depolarizing response at "off." The light-evoked slow potential responses of the postsynaptic units are not altered by the application of tetrodotoxin to the ocellus. It appears, therefore, that the graded receptor potential, which survives the application of tetrodotoxin, is responsible for mediating synaptic transmission in the ocellus. Comparison of pre- and postsynaptic slow …

D-Structures And Their Semantics, Rohit J. Parikh

Publications and Research

"Many logicians are familiar with the game theoretic approach to semantics, due to Jaakko Hintikka. This paper by me contains class notes of a logic course at Boston University in fall 1972. It has similar game theoretic ideas, developed quite independently, but influenced by the work of A. Ehrenfeucht. It applies to a larger class of logics, including classical logic, intuitionistic logic and the *-semantics of Ehrenfeucht. The treatment is via D-structures which are finite approximations of infinite structures. For various reasons I did not publish this paper then, but some abstracts, both by myself as well as joint abstracts …

A Simple Method For The Construction Of Empirical Confidence Limits For Economic Forecasts, William (Bill) H. Williams, M. L. Goodman

Publications and Research

A simple method for the construction of empirical confidence intervals for time series forecasts is described. The procedure is to go through the series making a forecast from each point in time. The comparison of these forecasts with the known actual observations will yield an empirical distribution of forecasting errors. This distribution can then be used to set confidence intervals for subsequent forecasts. The technique appears to be particularly useful when the mechanism generating the series cannot be fully identified from the available data or when limits based on more standard considerations are difficult to obtain.

Analysis And Prediction Of Telephone Demand In Local Geographic Areas, Douglas M. Dunn, William (Bill) H. Williams, W. Allen Spivey

Publications and Research

An approach to forecasting the demand or local area telephone service is presented in this paper. The specific problem discussed is the fore­ casting of main stations in three Michigan metropolitan areas. Several different statistical models are used. The first class of models introduced uses adaptive exponential smoothing and is based solely on the past history of the time series involved. Although appropriate data at the local area level are very difficult to obtain, two exogenous time series related to household formations are used to construct more elaborate models for one of the areas. The various models are evaluated by …

Effect Of Calcium, Temperature, And Polarizing Currents Upon Alternating Current Excitation Of Space-Clamped Squid Axons, Rita Guttman, Lon Hachmeister

Publications and Research

Alternating current threshold excitation of space-clamped squid giant axons was measured as a function of frequency, external calcium concentration, temperature (from 10° to 35°C), and hyper- and depolarizing steps. In normal axons there is usually an optimum frequency at about 120 Hz, at which the threshold is a minimum. The threshold rises at both lower and higher frequencies to give a resonance curve. Low calcium causes an increase in optimum frequency, a decrease in current threshold, and an increase in sharpness of tuning in both real axons and axons computed according to the Hodgkin-Huxley formulation; high calcium causes opposite effects. …

A Statistical Grouping Of Corporations By Their Financial Characteristics., William (Bill) H. Williams, Michael L. Goodman

Publications and Research

It appears to a widely held view that corporations with similar operational characteristics ought to have similar financial characteristics. For example, one might expect that the financial characteristics of two drug companies would be similar. This seems entirely reasonable. Unfortunately however, there does not appear to be any quantitative analysis of this point in the literature. Furthermore, discussions with our financial colleagues lead to the conclusion that, if such financial differentiation of corporations were possible, it is by no means obvious what the variables of differentiation would be. Consequently, such an analysis was undertaken and is described in this paper. …

Oscillation And Repetitive Firing In Squid Axons, Rita Guttman, Robert Barnhill

Publications and Research

Space-clamped squid axons treated with low calcium and computed Hodgkin-Huxley (HH) axons were stimulated by steps of superthreshold current from 101 to 400% of the rheobasic value over a temperature range of 5–27°C. The natural frequency of sustained repetitive firing of real and computed axons depended weakly upon stimulus intensity and strongly upon temperature, with a Q10 of 2.7 (experimental) and 2.6 (computed). For real axons, but not the computed axon, the intervals between the first two spikes were shorter than between subsequent spikes. Constant spike frequencies from 75 Hz at low intensities and temperatures to 330 Hz at high …

Encountering The Male Establishment: Sex-Status Limits On Women's Careers In The Professions, Cynthia Fuchs Epstein

Publications and Research

Despite impressive extensions in the scope of women's social and political rights, there have been few extensions of sex-linked boundaries in the prestigious, male-dominated professions. This paper identifies the processes and structure of the professions in the United States which act to limit women's participation and achievement within them. Because their sex status is defined within the culture of professions as inappropriate, women find that the institutionalized channels of recruitment and advancement, such as the protégé system, are not available to them. Various modes of behavior on the part of women and their colleagues are described which are consequences of …

The Systematic Bias Effects Of Incomplete Responses In Rotation Samples, William (Bill) H. Williams

Publications and Research

Rotation samples are frequently used in continuing surveys in order to obtain estimates of changes in a characteristic over time as well as separate estimates of the characteristic at specific points in time. Rotation designs involve the retention of some sampling units and the replacement of others. It has been observed in some studies that there are systematic changes in the estimate of a characteristic, depending on the frequency of appearance of a rotation group in the sample. It is shown in this paper that these systematic changes must occur provided (1) the probability of a selected unit actually appearing …

The Effect Of Cortisone On The Volume And Total Protein Content Of Mouse Liver Nuclei, Leonard Amaral, Louis G. Moriber, Marion Himes

Publications and Research

No abstract provided.