Home About us Contact
|
Home About us Contact | ||
|
|
||
Good Characteristics (good + characteristic)
Selected AbstractsFull absorption: The good, the bad, and the uglyJOURNAL OF CORPORATE ACCOUNTING & FINANCE, Issue 3 2008Alan Vercio There are good, bad, and ugly uses associated with full absorption costing. Good characteristics include ensuring that all dollars are accounted for. Bad characteristics include combining costs that do not have similar cost driver patterns. Ugly characteristics include decisions made with fully absorbed cost data that combines different drivers. Financial accounting inventory valuation forces us to combine unlike drivers of cost. But there is a relatively easy way to manage around this for internal reporting. An unfortunate outcome of letting the bad and the ugly creep into the full-absorption costing process is that the value of full absorption has been undermined, and consultants often recommend not using full absorption for decision making (a case of throwing the baby out with the bathwater). This article provides insight and recommendations for getting the full value from full-absorption costing. © 2008 Wiley Periodicals, Inc. [source] Description and Phylogenetic Relationships of Spumochlamys perforata n. sp. and Spumochlamys bryora n. sp. (Amoebozoa, Arcellinida)THE JOURNAL OF EUKARYOTIC MICROBIOLOGY, Issue 6 2009ALEXANDER KUDRYAVTSEV ABSTRACT. Spumochlamys perforata n. sp. and Spumochlamys bryora n. sp. were isolated and described from dry epiphytic moss. The morphology and ultrastructure of both species clearly demonstrate that they belong to the genus Spumochlamys (family Microchlamyiidae). They differ from its only described member, Spumochlamys iliensis (as well as from species of Microchlamys), in the relief of the dorsal surface of the test, revealed by scanning electron microscopy, which can represent a good characteristic for species identification. They also differ in the structure of the dorsal part of the test wall (especially S. perforata). Small subunit ribosomal DNA-based molecular phylogenetic analyses show that Spumochlamys is a deeply branching lineage of the Arcellinida, without any close affinities. Actin gene sequence analysis places this genus within the Tubulinea, close to two other arcellinid lineages but without forming a monophyletic group with them. These data together strongly suggest that the lack of resolution in the arcellinid molecular phylogenies is due to serious undersampling of taxa, a limited number of sequence data, and high divergence rates in most of the species. [source] Biosensor Based on Self-Assembling Glucose Oxidase and Dendrimer-Encapsulated Pt Nanoparticles on Carbon Nanotubes for Glucose DetectionELECTROANALYSIS, Issue 6 2007Lihuan Xu Abstract A novel amperometric glucose biosensor based on layer-by-layer (LbL) electrostatic adsorption of glucose oxidase (GOx) and dendrimer-encapsulated Pt nanoparticles (Pt-DENs) on multiwalled carbon nanotubes (CNTs) was described. Anionic GOx was immobilized on the negatively charged CNTs surface by alternatively assembling a cationic Pt-DENs layer and an anionic GOx layer. Transmission electron microscopy images and ,-potentials proved the formation of layer-by-layer nanostructures on carboxyl-functionalized CNTs. LbL technique provided a favorable microenvironment to keep the bioactivity of GOx and prevent enzyme molecule leakage. The excellent electrocatalytic activity of CNTs and Pt-DENs toward H2O2 and special three-dimensional structure of the enzyme electrode resulted in good characteristics such as a low detection limit of 2.5,,M, a wide linear range of 5,,M,0.65,mM, a short response time (within 5,s), and high sensitivity (30.64,,A mM,1,cm,2) and stability (80% remains after 30 days). [source] Shelf life of Turkish whey cheese (Lor) under modified atmosphere packagingINTERNATIONAL JOURNAL OF DAIRY TECHNOLOGY, Issue 3 2009HASAN TEM In this study, the shelf life of Lor cheese stored under different atmosphere compositions was assessed and compared. Lor cheeses were held in four different atmospheres containing: vacuum packaging (VP), 40% CO2/60% N2, 60% CO2/40% N2 and 70% CO2/30% N2 (modified atmosphere packaging). Control cheeses were stored in air. All cheese samples were kept in the refrigerator at 4°C for 45 days and investigated for physicochemical, microbiological and sensory properties. The acidity index value was significantly higher (,P < 0.05) in the control and vacuum packaged samples than in those stored for the same period under CO2. Microbiological results showed that modified atmosphere packaging delayed microbial growth compared with air and VP samples. Of the three modified atmospheres, gas mixtures 60% and 70% CO2 were the most effective for inhibition of growth of micro-organisms. Sensory evaluation (odour and taste) results showed that Lor cheese packaged under modified atmosphere packaging (60% CO2/40% N2 and 70% CO2/30% N2,) retained good characteristics for 45 days of storage, while vacuum and control samples were sensorily unacceptable after 10 days of storage. [source] Combining univariate calibration information through a mixed-effects modelJOURNAL OF CHEMOMETRICS, Issue 2 2003Jason J. Z. Liao Abstract It is common practice to calibrate a common value by combining information from different sources such as days, people, instruments and laboratories. Under each individual source a univariate calibration can be used to calibrate the unknown. Then the common unknown can be estimated by combining the estimates from each source as a weighted mean (Johnson DJ, Krishnamoorthy,K. J. Am. Statist. Assoc. 1996; 91: 1707,1715) or through a multivariate calibration setting by combining information first and then estimating the common value (Liao JJZ. J. Chemometrics 2001; 15: 789,794). In this paper a mixed-effects model approach is proposed to combine good characteristics from both approaches. Simulations show that the mixed-effects model has better bias and mean squared error (MSE) performance than the univariate and multivariate approaches. A real data set is used to demonstrate the good characteristics of the mixed-effects model approach. Copyright © 2003 John Wiley & Sons, Ltd. [source] Effect of Oligosaccharide Alcohol Addition to Alumina Slurry and Translucent Alumina Produced by Slip CastingJOURNAL OF THE AMERICAN CERAMIC SOCIETY, Issue 5 2003Yuji Hotta A slurry used to produce dense green compacts by slip casting should exhibit low viscosity, high solids content, and good dispersion. Slurries with good characteristics were produced in the present study by adding oligosaccharide alcohol to an Al2O3 slurry with an NH4+ salt of poly(methacrylic acid) (NH4+ -PMA). The role of NH4+ -PMA and oligosaccharide alcohol in the Al2O3 slurry was examined by DTA, ,-potential measurement, high-pressure liquid chromatography, and viscometry. The viscosity of the slurry with NH4+ -PMA and oligosaccharide alcohol was lower than that of the slurry with NH4+ -PMA at a high solids content. Oligosaccharide alcohol did not interact with the Al2O3 surface. However, the Al2O3 slurry with NH4+ -PMA was influenced by the addition of oligosaccharide alcohol. We found that the dispersibility of the slurry was greatly improved by adding oligosaccharide alcohol. The transmittance of the Al2O3 ceramics produced by slip casting using the slurry with both NH4+ -PMA and oligosaccharide alcohol was higher than that of ceramics produced by slip casting using the slurry with NH4+ -PMA alone. The increased optical property resulted from low viscosity, which was attributed to the addition of oligosaccharide alcohol, at a high solids content. [source] Synthesis of ultrawideband bandpass filter by multisection of commensurate stepped-impedance resonatorsMICROWAVE AND OPTICAL TECHNOLOGY LETTERS, Issue 10 2008Chun-Ping Chen Abstract A novel filter prototype composed of multisection of stepped impedance resonators (SIRs) is proposed to realize the ultra-wideband bandpass (UWB) filter. The relation between the modes number and stage number of resonators is first discussed, followed by the derivation of the corresponding Chebyshev filtering function. Furthermore, the equivalent circuit model of this new filter prototype is established based on the transmission-line theory for filter synthesis. As an example, a FCC UWB filter is synthesized with the proposed filter prototype to possess a passband from 3.1 to 10.6 GHz (fractional bandwidth is about 110%). The synthesized circuit model are further optimized by EM simulator, fabricated in microstrip line, and characterized by network analyzer. The good agreement between the measured and predicted frequency responses validates the effectiveness of newly proposed synthesis approach. In addition, the designed filter exhibits good characteristics of comparatively low insertion loss, quite sharp skirts, very flat group delay, and good stopband (especially in lower one) as well. © 2008 Wiley Periodicals, Inc. Microwave Opt Technol Lett 50: 2635,2639, 2008; Published online in Wiley InterScience (www.interscience.wiley.com). DOI 10.1002/mop.23756 [source] Clonal selection in ,Uzunmusa' hazelnutPLANT BREEDING, Issue 4 2003Abstract Clonal selection was practised in ,Uzunmusa' hazelnut over the past 3 years (1999-2001) to select the highest quality types. Based on an initial assessment of a total of 102 types, 45 were selected for further study. The best types were selection numbers (SN) 397 and 570. The two selected clones have very good characteristics and seem to be superior to the standard clone. The clones had a higher kernel percentage (62.72%), a higher number of nuts per cluster (5.5), thinner shells (0.75 mm) and heavier nuts (2.34 g). On the other hand, the clones seem to be very suitable for the nut industry because of their oil content and size. These types have very thin shells which are suitable for in-shell market. [source] HUMAN NATURE AND ENHANCEMENTBIOETHICS, Issue 3 2009ALLEN BUCHANAN ABSTRACT Appeals to the idea of human nature are frequent in the voluminous literature on the ethics of enhancing human beings through biotechnology. Two chief concerns about the impact of enhancements on human nature have been voiced. The first is that enhancement may alter or destroy human nature. The second is that if enhancement alters or destroys human nature, this will undercut our ability to ascertain the good because, for us, the good is determined by our nature. The first concern assumes that altering or destroying human nature is in itself a bad thing. The second concern assumes that human nature provides a standard without which we cannot make coherent, defensible judgments about what is good. I will argue (1) that there is nothing wrong, per se, with altering or destroying human nature, because, on a plausible understanding of what human nature is, it contains bad as well as good characteristics and there is no reason to believe that eliminating some of the bad would so imperil the good as to make the elimination of the bad impermissible, and (2) that altering or destroying human nature need not result in the loss of our ability to make judgments about the good, because we possess a conception of the good by which we can and do evaluate human nature. I will argue that appeals to human nature tend to obscure rather than illuminate the debate over the ethics of enhancement and can be eliminated in favor of more cogent considerations. [source] A New 4.0-Generation Dendrimer Phosphorescence Labeling Reagent and Its Application to Determination of Trace Alkaline Phosphatase by Affinity Adsorption Solid Substrate-room Temperature PhosphorimetryCHINESE JOURNAL OF CHEMISTRY, Issue 10 2007Zhi-Ming LI Abstract A Triton X-100-4.0G-D (4.0G-D refers to a 4.0-generation dendrimer) was brought forward as a new phosphorescence labeling reagent. Two types of specific affinity adsorption (AA) reactions (direct method and sandwich method) were carried out between the labeling product of Triton X-100-4.0G-D-Wheat germ agglutinin (WGA) and alkaline phosphatase (ALP), the product of AA reaction preserved the good characteristics of room temperature phosphorescence (RTP) of 4.0G-D and ,IP of the product was proportional to the content of ALP. According to the fact stated above, a new method for the determination of trace ALP by affinity adsorption solid substrate-room temperature phosphorimetry (AA-SS-RTP) was established on the basis of WGA labeled with the Triton X-100-4.0G-D. The detection limits were 0.20 ag·spot,1 (corresponding concentration: 5.0×10,16 g·mL,1, namely 5.0×10,18 mol·L,1) for a direct method and 0.14 ag·spot,1 (corresponding concentration: 3.5×10,16 g·mL,1, namely 3.5×10,18 mol·L,1) for a sandwich method, respectively. For their high sensitivity, good repeatability and high accuracy, the direct method and sandwich method have been successfully applied to determine the content of ALP in human serum, and the results were coincided with the clinical detection results of the enzyme-linked immunosorbent assay method by the Zhangzhou Hospital of Traditional Chinese Medicine. Meanwhile, the mechanism for the determination of trace ALP by AA-SS-RTP was discussed. [source] | |||||||||||||