			Home About us Contact

Negative Signal (negative + signal)

Distribution by Scientific Domains

Physics and Astronomy	28%
Life Sciences	28%
Business, Economics, Finance and Accounting	28%

Selected Abstracts

Market's perception of deferred tax accruals

ACCOUNTING & FINANCE, Issue 4 2009
Cheryl Chang
G14; M41 Abstract This study investigates the value relevance and incremental information content of deferred tax accruals reported under the ,income statement method' (AASB 1020 Accounting for Income Taxes) over the period 2001,2004. Our findings suggest that deferred tax accruals are viewed as assets and liabilities. We document a positive relation between recognized deferred tax assets and firm value using the levels model, while the results from the returns model suggest that deferred tax liabilities reflect future tax payments. The balance of unrecognized deferred tax assets provides a negative signal to the market about future profitability, particularly for companies from the materials and energy sectors and loss-makers. [source]

Mechanism of excitation and relaxation in Er,O-codoped GaAs for 1.5 ,m light-emitting devices with extremely stable wavelength

PHYSICA STATUS SOLIDI (A) APPLICATIONS AND MATERIALS SCIENCE, Issue 1 2008
Yasufumi Fujiwara
Abstract Energy-transfer processes in Er,O-codoped GaAs (GaAs:Er,O) have been investigated by means of a pump and probe reflection technique. Time-resolved reflectivity exhibited a characteristic dip; a negative signal due to bandgap renormalization in less than 1 ps and then a gradual recovery. In the recovery process, there were two components, fast and slow. The fast recovery time (several ps) was inversely proportional to Er concentration. The analysis based on a rate equation indicated that it is due to the capture of electrons by charged traps. The slow recovery (30,60 ps) was well coincident with the time (54 ps) predicted theoretically in the framework of a multiphonon-assisted model. Optical excitation cross section of Er ions in GaAs:Er,O has also been studied in various samples and shown to depend strongly on Er concentration. (© 2008 WILEY-VCH Verlag GmbH & Co. KGaA, Weinheim) [source]

Effect of adsorption of electronegative and electropositive elements on the surface optical anisotropy of GaAs(001)

PHYSICA STATUS SOLIDI (C) - CURRENT TOPICS IN SOLID STATE PHYSICS, Issue 8 2003
C. Hogan
Abstract Surface optical anisotropy of GaAs(001) is extremely sensitive to adsorption of electropositive and electronegative atoms. The oxygen-induced experimental changes of the reflectance anisotropy spectrum of the As-rich (2 × 4) surface are interpreted using ab initio calculations. We conclude that oxygen adsorption, contrary to previous beliefs, does not quench all surface-related optical transitions, but only those for which the initial state is surface-related. Alkali metal (AM) adsorption is found to induce a strong negative signal in the 3.5 eV,5 eV range, weakly dependent on surface reconstruction and AM nature, whose origin is discussed. (© 2003 WILEY-VCH Verlag GmbH & Co. KGaA, Weinheim) [source]

Characterisation of gene expression in bovine adipose tissue before and after fattening

ANIMAL GENETICS, Issue 3 2000
M Oishi
Summary It has been reported that fattening causes bovine adipose tissue development associated with an enlargement in adipocyte cell size. As a first study to elucidate mechanisms of bovine adipose tissue development during fattening, our experiment was designed to characterise gene expression in bovine adipose tissue before and after fattening. We randomly isolated a large number of cDNA clones derived from bovine adipose tissue before and after fattening. Sequence analysis of the isolated clones showed that 3 and 10 clones from before and after fattening, respectively, correspond to genes related to adipocyte development and/or function in the adipose tissue. In addition, we isolated cDNA clones that possess negative signal by hybridising the cDNA population from the adipose tissue after fattening with that before fattening as a probe. As a result, we identified five types of transcripts observed in the adipose tissue after fattening but not before fattening. Two of the five are likely to encode bovine orthologs of phospholipase A2 and RNA helicase p68, while the other three represent unknown genes. Further functional investigation of the identified genes might lead to elucidation of mechanisms of bovine adipose tissue development during fattening. [source]

Reasons for Wage Rigidity in Germany

LABOUR, Issue 2 2006
Wolfgang Franz
Based on a survey of 801 firms in Germany and an econometric analysis, we find strong support for explanations based on the effects of labour union contracts and efficiency wages that differ between skill groups. Survey respondents indicate that labour union contracts and implicit contracts are important reasons for wage rigidity for the (less) skilled. Specific human capital and negative signals for new hires are causes of the stickiness of wages for the highly skilled. Compared with US evidence, German firms seem to attach more importance to labour union contracts and specific human capital. [source]

Nitrate uptake and reduction in higher and lower plants

PLANT CELL & ENVIRONMENT, Issue 10 2000
R. Tischner
ABSTRACT The nitrogen compounds nitrate and ammonium are the minerals that plants need in large quantities and which limit their growth in temperate zones. The nitrate assimilation pathway starts with nitrate uptake followed by nitrate reduction resulting in ammonium which is fixed into the amino acids glutamine and glutamate in most plants. This review concentrates on nitrate uptake and nitrate reduction with respect to higher and lower plants. The physiology and the progress in molecular approaches of both processes are considered. For nitrate uptake the well-established uptake systems are discussed and special attention is drawn to nitrate sensing and the nitrate carrier. Knowledge, particularly on nitrate sensing is rare, but it seems to be the first step in a signal transduction chain triggered by nitrate. Therefore further work should consider this topic more frequently. For nitrate reductase the focus is on the post-translational modification as a regulatory tool for nitrate assimilation, on the intersections of carbon and nitrogen metabolism and on the molecular approaches. A few remarks on how environmental conditions affect nitrate assimilation are also included. Further progress is needed to understand the transduction of positive and negative signals from the environment affecting the expression of genes coding for the nitrate assimilating pathway. [source]

Cellular interactions in the vascular niche: implications in the regulation of tumor dormancy,

APMIS, Issue 7-8 2008
ELENA FAVARO
Angiogenesis plays an established role in the promotion of growth of dormant micrometastasis, because blood vessels deliver oxygen and nutrients to the tumor microenvironment. In addition to this feeding function, however, there is accumulating evidence suggesting that endothelial cells,and perhaps other cellular components of the microenvironment,could communicate both positive and negative signals to tumor cells. This cross-talk between heterogeneous cell types could turn out to be important in the regulation of cancer cell behavior. Normal cells recruited during the angiogenic process, or attracted to future sites of metastasis by soluble products released by cancer cells, have been shown to create a niche favorable to tumor cell proliferation and survival. In addition, following an exogenous angiogenic spike, as may occur during inflammation, the same mechanisms could lead to re-activation of poorly angiogenic tumor cells seeded into tissues. In this review, we discuss the possible implications of this hypothesis for our understanding of the phenomenon of tumor dormancy. [source]