Similar Set (similar + set)

Distribution by Scientific Domains


Selected Abstracts


Potential impacts of climate change on Sub-Saharan African plant priority area selection

DIVERSITY AND DISTRIBUTIONS, Issue 6 2006
Colin J. McClean
ABSTRACT The Global Strategy for Plant Conservation (GSPC) aims to protect 50% of the most important areas for plant diversity by 2010. This study selects sets of 1-degree grid cells for 37 sub-Saharan African countries on the basis of a large database of plant species distributions. We use two reserve selection algorithms that attempt to satisfy two of the criteria set by the GSPC. The grid cells selected as important plant cells (IPCs) are compared between algorithms and in terms of country and continental rankings between cells. The conservation value of the selected grid cells are then considered in relation to their future species complement given the predicted climate change in three future periods (2025, 2055, and 2085). This analysis uses predicted climate suitability for individual species from a previous modelling exercise. We find that a country-by-country conservation approach is suitable for capturing most, but not all, continentally IPCs. The complementarity-based reserve selection algorithms suggest conservation of a similar set of grid cells, suggesting that areas of high plant diversity and rarity may be well protected by a single pattern of conservation activity. Although climatic conditions are predicted to deteriorate for many species under predicted climate change, the cells selected by the algorithms are less affected by climate change predictions than non-selected cells. For the plant species that maintain areas of climatic suitability in the future, the selected set will include cells with climate that is highly suitable for the species in the future. The selected cells are also predicted to conserve a large proportion of the species richness remaining across the continent under climate change, despite the network of cells being less optimal in terms of future predicted distributions. Limitations to the modelling are discussed in relation to the policy implications for those implementing the GSPC. [source]


Quantifying periglacial erosion: insights on a glacial sediment budget, Matanuska Glacier, Alaska

EARTH SURFACE PROCESSES AND LANDFORMS, Issue 15 2009
Colin R. O'Farrell
Abstract Glacial erosion rates are estimated to be among the highest in the world. Few studies have attempted, however, to quantify the flux of sediment from the periglacial landscape to a glacier. Here, erosion rates from the nonglacial landscape above the Matanuska Glacier, Alaska are presented and compare with an 8-yr record of proglacial suspended sediment yield. Non-glacial lowering rates range from 1·8 ± 0·5,mm,yr,1 to 8·5 ± 3·4,mm,yr,1 from estimates of rock fall and debris-flow fan volumes. An average erosion rate of 0·08 ± 0·04,mm,yr,1 from eight convex-up ridge crests was determined using in situ produced cosmogenic 10Be. Extrapolating these rates, based on landscape morphometry, to the Matanuska basin (58% ice-cover), it was found that nonglacial processes account for an annual sediment flux of 2·3 ± 1·0 × 106,t. Suspended sediment data for 8 years and an assumed bedload to estimate the annual sediment yield at the Matanuska terminus to be 2·9 ± 1·0 × 106,t, corresponding to an erosion rate of 1·8 ± 0·6,mm,yr,1: nonglacial sources therefore account for 80 ± 45% of the proglacial yield. A similar set of analyses were used for a small tributary sub-basin (32% ice-cover) to determine an erosion rate of 12·1 ± 6·9,mm,yr,1, based on proglacial sediment yield, with the nonglacial sediment flux equal to 10 ± 7% of the proglacial yield. It is suggested that erosion rates by nonglacial processes are similar to inferred subglacial rates, such that the ice-free regions of a glaciated landscape contribute significantly to the glacial sediment budget. The similar magnitude of nonglacial and glacial rates implies that partially glaciated landscapes will respond rapidly to changes in climate and base level through a rapid nonglacial response to glacially driven incision. Copyright © 2009 John Wiley & Sons, Ltd. [source]


CROSSING RELATIONSHIPS AMONG ANCIENT AND EXPERIMENTAL SUNFLOWER HYBRID LINEAGES

EVOLUTION, Issue 3 2000
Loren H. Rieseberg
Abstract., Reproductive barrier formation between newly derived hybrid taxa and their parental species represents a major evolutionary hurdle. Here, I examine the development of a sterility barrier during hybrid speciation by examining the fertility of progeny from all combinations of crosses involving three experimentally synthesized sunflower hybrid lineages, their natural hybrid counterpart, Helianthus anomalus, and their parents, H. annuus and H. petiolaris. Crosses between the parental species and H. anomalus generated almost completely sterile offspring (pollen viability < 5%; seed set < 1%). A fairly strong sterility barrier also has developed between three hybrid lineages and both parental species (pollen viability 11.1,41.6%; seed set 0.84,20.1%). In contrast, the three hybrid lineages are almost fully interfertile (pollen viabilities 83.1,88.6%; seed set 72.1,75.3%), as predicted by molecular mapping studies that indicate they have converged on a similar set of gene combinations and chromosomal rearrangements. A modest decline in compability is observed in crosses between the three hybrid lineages and H. anomalus (pollen viabilities 64.1,70.7%; seed set 37,43%), a result that agrees well with prior data demonstrating significant congruence between the genomes of the natural and experimental hybrid lineages. These observations not only indicate that reproductive isolation can arise as a by-product of fertility selection in hybrid populations, but also testify to the repeatability of this mode of speciation. [source]


Evolution and phylogenetic relationships of APSES proteins from Hemiascomycetes

FEMS YEAST RESEARCH, Issue 4 2008
Bernardo Ramírez-Zavala
Abstract Available complete genomic sequences of hemiascomycetous yeast species were analysed in order to identify the APSES protein family, which belongs to transcriptional factors of the basic helix,loop,helix (bHLH) class. Phylogenetic analyses of the amino acid sequences revealed that a similar set of proteins were present in all yeast species studied. The genome duplication event of Saccharomycetales allows the acquisition of complementary functions between the APSES proteins. Putative ancestors, such as Ashbya gossypii, the Kluyveromyces group and filamentous fungi, only have one APSES protein. Conserved gene order relationships allow the possibility of tracing the evolution of this family and the detection of duplication events. Multiple alignments revealed strict conservation of the APSES motif, although other regions of the APSES proteins were diversified. This review focuses on the evolution of the gene family of APSES proteins in related Hemiascomycetes species; the comparisons could shed light on the functional overlap of these proteins with regard to the regulation of morphogenetic processes and their involvement in the virulence of pathogenic microorganisms. [source]


Financial Reporting Regulation: The Case of Converging Canadian and International Accounting and Auditing Standards,/LA RÉGLEMENTATION DE L'INFORMATION FINANCIÈRE: LA CONVERGENCE DES NORMES CANADIENNES ET INTERNATIONALES DE COMPTABILITÉ ET DE VÉRIFICATION

ACCOUNTING PERSPECTIVES, Issue 1 2008
Kathryn Bewley
ABSTRACT This paper provides a descriptive analysis of the differences between existing Canadian accounting and auditing standards and the corresponding international standards that Canadian standard-setters have decided to converge them with, at the time of the decisions to converge. The descriptive analysis is based on two reconciliation documents published by the standard-setting boards of the Canadian Institute of Chartered Accountants. The main contributions of the paper are to outline and analyze the differences systematically in the context of prior research on financial reporting regulation and the impact of internationalization of accounting and auditing standards, and to identify key areas of difference that are likely to have the greatest impact on preparers, auditors, and users of Canadian financial statements. The results do not indicate that Canada is moving to a significantly more or less restrictive accounting measurement regime, but it appears that there will be greater disclosure detail required under international accounting standards than under existing Canadian standards. The key accounting difference relates to appraisal values for tangible and intangible assets that are permitted in international standards but not currently in their Canadian counterparts. The findings for auditing standards suggest that international and Canadian auditing standards impose a similar set of requirements on the audit function, and provide a similar degree of detailed application guidance. Differences in standards for the auditor's report and for management's written representations to the auditor are the most significant changes for audit practice in Canada. RÉSUMÉ L'auteure présente une analyse descriptive des éléments qui différencient les normes canadiennes de comptabilité et de vérification existantes et les normes internationales correspondantes vers lesquelles les normes canadiennes devraient converger, selon la position adoptée par les normalisateurs canadiens au moment de trancher la question. L'analyse descriptive se fonde sur deux documents de conciliation publiés par les conseils de normalisation de l'Institut Canadien des Comptables Agréés. Le principal apport de la présente étude est double: elle propose une description et une analyse systématiques des différences entre les normes dans le contexte des recherches précédentes sur la réglementation de l'information financière et l'incidence de l'internationalisation des normes de comptabilité et de vérification, et elle recense les principales sphères dans lesquelles les normes présentent des différences susceptibles d'avoir les conséquences les plus importantes pour les auteurs de l'information, les vérificateurs et les utilisateurs des états financiers canadiens. Selon les résultats de l'étude, le régime de mesure comptable vers lequel s'oriente le Canada ne présente pas un caractère qui serait plus ou moins restrictif, mais tout indique que les exigences en ce qui a trait au détail de l'information à fournir seront plus grandes sous le régime des normes comptables internationales que sous celui des normes canadiennes existantes. La principale différence relevée au chapitre de la comptabilité se rapporte aux valeurs d'expertise des actifs corporels et incorporels qui sont permises dans les normes internationales mais ne le sont pas dans les normes canadiennes actuelles. Quant à la vérification, il semble que les normes internationales et canadiennes imposent à la fonction de vérification un ensemble d'exigences similaires et contiennent des directives d'application d'une précision analogue. Les différences dans les normes relatives au rapport du vérificateur et aux déclarations écrites de la direction sont les changements les plus importants pour l'exercice de la vérification au Canada. [source]


Adaptive through-thickness integration for accurate springback prediction

INTERNATIONAL JOURNAL FOR NUMERICAL METHODS IN ENGINEERING, Issue 5 2008
I. A. Burchitz
Abstract Accurate numerical prediction of springback in sheet metal forming is essential for the automotive industry. Numerous factors influence the accuracy of prediction of this complex phenomenon by using the finite element method. One of them is the numerical integration through the thickness of shell elements. It is known that the traditional numerical schemes are very inefficient in elastic,plastic analysis and even for simple problems they require up to 50 integration points for an accurate springback prediction. An adaptive through-thickness integration strategy can be a good alternative. The main characteristic feature of the strategy is that it defines abscissas and weights depending on the integrand's properties and, thus, can adapt itself to improve the accuracy of integration. A concept of an adaptive through-thickness integration strategy for shell elements is presented in this paper. Its potential is demonstrated using two examples. Calculations of a simple test,bending a beam under tension,show that for a similar set of material and process parameters the adaptive rule with seven integration points performs significantly better than the traditional trapezoidal rule with 50 points. Simulations of an unconstrained cylindrical bending problem demonstrate that the adaptive through-thickness integration strategy for shell elements can guarantee an accurate springback prediction at minimal costs. Copyright © 2007 John Wiley & Sons, Ltd. [source]


The impact of portfolios on health professionals' practice: a literature review

INTERNATIONAL JOURNAL OF PHARMACY PRACTICE, Issue 6 2008
Andrzej Jerzy Kostrzewski senior principal pharmacist in education
Objectives The purpose of this paper is to review the literature on the use of a portfolio and discuss the evidence for the impact of a portfolio on professional practice, in particular pharmacy practice. Method A literature review was performed using databases from health care and education, namely AMED, BEI, CINAHL, Embase, ERIC, IPA, MedLine, PHARM-LINE, Psycinfo, TIMELIT and ZETOCs, as well as a manual search of relevant journals and documents between 1991 and 2007. The search terms included portfolio, progress files and assessment, and these were linked with pharmacy. Articles were included in the review if they had a focus on the portfolio as a contribution to professional practice. Key findings Portfolios have been used in the education field for over decade. A total of 26 out of 1901 papers were identified which examined portfolios in a post-registration setting. The majority of these publications were from medicine (12), with education (six), pharmacy (five) and nursing (three) making up a small proportion. Portfolios were seen as (a) a tool for use in feedback, (b) a useful trigger for reflection and (c) a link between academic learning and practice. A similar set of findings were seen in the educational context. In addition, a portfolio (a) requires motivation to record and (b) can change behaviour towards colleagues. Conclusions There is still confusion about the meaning of a professional portfolio in health care professions. It is suggested that portfolios should be classified according to a modified system from the teaching profession. The evidence that portfolios can contribute to practice is limited. This review suggests the need for more studies into the impact of portfolios on professional practice, in particular in a pharmacy context. [source]


Evaluation of a clinical examination skills training course in an undergraduate pharmacy programme

INTERNATIONAL JOURNAL OF PHARMACY PRACTICE, Issue 4 2008
Dr. Andy Wearn senior lecturer, director
Objective To introduce and evaluate a short clinical examination skills course in a BPharm programme. The study objectives were to assess needs, explore attitudes, record perceived competence requirements and assess the value of physical examination skills learning. Setting BPharm programme in Auckland, New Zealand. Participants were students enrolled in years 3 and 4 of the programme (2003). Method The design was a longitudinal, dual cohort, educational intervention evaluation using a self-completed questionnaire. An examination skills component was added to the fourth year of the pharmacy programme. Year 3 and 4 students were recruited, and completed the questionnaire at two points. Year 3 students were sampled one year before and soon after the skills sessions. Year 4 students were sampled after the sessions and 18 months later (once registered). The questionnaire sought their attitudes towards clinical skills training and practical relevance for future practice, and evaluated their learning experience. Key findings Response rates at the four points were 42,67%. Year 3 students identified a similar set of appropriate skills to those actually taught in year 4. Overall, attitudes to introducing examination skills learning were positive at all points. At follow-up, both cohorts agreed more strongly that examination skills training should be core (significantly for registered pharmacists versus year 3, P < 0.006). Measuring manual blood pressure was deemed the most difficult skill. All taught skills were used in practice except for respiratory rate; most used were body mass index (BMI), temperature and peak flow measurement. Conclusions There was a close correlation between what was offered in the course, what students felt they needed to learn and what was relevant in practice. Once registered, pharmacists were aware of their limitations and level of competence in relation to clinical skills. The small changes in attitudinal scores appear to reflect maturity and experience. The study design allowed us to adapt the educational component to student need. Health professional educators need to be aware of and respond to changes in professional scopes of practice. [source]


Intercalary Elements, Treefrogs, and the Early Differentiation of a Complex System in the Neobatrachia

THE ANATOMICAL RECORD : ADVANCES IN INTEGRATIVE ANATOMY AND EVOLUTIONARY BIOLOGY, Issue 12 2007
Adriana S. Manzano
Abstract Intercalary elements are additional skeletal structures of digits of many anuran amphibians. Twelve terminal clades in the neobatrachian lineage of frogs have intercalary elements revealing it is a homoplastic character with five to seven gains and two to four losses along a consensus phylogeny of the Neobatrachia. We analyzed anatomical variation of intercalary elements, related structures (distal phalanges, tendons, and muscles), and articulations of digits of 45 anuran species, representing eight suprageneric terminal taxa. The intercalary elements are integrated in a complex system that is probably related to different types of movements, which are produced by a similar set of muscles and tendons with limited variation among the studied taxa. Species in the clades Hyloides and Ranoides show distinctive patterns of morphostructural features in their intercalary elements that are usually wedge-shaped and composed of hyaline cartilage in Ranoides, and biconcave and composed of embryonic cartilage in Hyloides. Features derived from the typical hyloid condition may only be interpreted in some Hylidae (Pseudis and Lysapsus) and Centrolenidae. In Ranoides, the described features of the intercalary elements are found in all taxa examined with the exception of Leptopelis, which have an intercalary element similar to the other Ranoides but formed by connective tissue. Several features are shared by all taxa having intercalary elements: (1) the intercalary elements differ from the phalanges by lacking terminal epiphyses, (2) they are present in hands and feet, and (3) they appear in all digits. This finding suggests that the genetic basis for presence of intercalary elements may be homologous in all these taxa and may have evolved only once early in neobatrachian history. Anat Rec, 2007. © 2007 Wiley-Liss, Inc. [source]


Developmental changes in cellular and extracellular structural macromolecules in the secondary palate and in the nasal cavity of the mouse

EUROPEAN JOURNAL OF ORAL SCIENCES, Issue 3 2010
Forugh Vaziri Sani
Vaziri Sani F, Kaartinen V, El Shahawy M, Linde A, Gritli-Linde A. Developmental changes in cellular and extracellular structural macromolecules in the secondary palate and nasal cavity of the mouse. Eur J Oral Sci 2010; 118: 221,236. © 2010 The Authors. Journal compilation© 2010 Eur J Oral Sci The aim of this study was to analyse the hitherto largely unknown expression patterns of some specific cellular and extracellular molecules during palate and nasal cavity development. We showed that epithelia of the developing palate and the vomerine epithelium express similar sets of structural proteins. With the exception of keratin 15, which becomes barely detectable in the elevated palatal shelves, nearly all of these proteins become upregulated at the presumptive areas of fusion and in the adhering epithelia of the palate and nasal septum. In vivo and in vitro analyses indicated that reduction in the amount of keratin 15 protein is independent of Tgf,,Alk5 signalling. Foxa1 expression also highlighted the regionalization of the palatal and nasal epithelia. Owing to the lack of reliable markers of the palatal periderm, the fate of peridermal cells has been controversial. We identified LewisX/stage-specific embryonic antigen-1 as a specific peridermal marker, and showed that numerous peridermal cells remain trapped in the medial epithelial seam (MES). The fate of these cells is probably apoptosis together with the rest of the MES cells, as we provided strong evidence for this event. Heparan sulphate, chondroitin-6-sulphate, and versican displayed dynamically changing distribution patterns. The hitherto-unknown innervation pattern of the developing palate was revealed. These findings may be of value for unravelling the pathogenesis of palatal clefting. [source]


Non-superconducting fault current limiters

EUROPEAN TRANSACTIONS ON ELECTRICAL POWER, Issue 5 2009
M. Tarafdar Hagh
Abstract This paper proposes the use of non-superconducting DC reactor type fault current limiter (NSFCL) instead of superconducting fault current limiters (SFCLs) which has high cost and technology. Proposed FCL consists of three similar sets, each including a diode bridge and a single non-superconducting DC reactor. The device is connected in series with distribution line and it has almost no effect on the normal system operation. It is not necessary to use a control circuit and it has a simple and cheap power circuit. Design characteristics, analytical analysis and overall transient and steady-state performance of NSFCL in normal and fault conditions are presented in this paper. The comparison between experimental and simulation results indicate good agreements. The results confirm that the power loss of NSFCL is a very small percentage of distribution line power. Also, the system current and load voltage distortions due to using NSFCL is explained and simulated. Copyright © 2008 John Wiley & Sons, Ltd. [source]


The intersection of scientific and indigenous ecological knowledge in coastal Melanesia: implications for contemporary marine resource management*

INTERNATIONAL SOCIAL SCIENCE JOURNAL, Issue 187 2006
Simon Foale
Fundamental differences in the worldviews of western marine scientists and coastal Melanesian fishers have resulted in very different conclusions being drawn from similar sets of observations. The same inductive logic may lead both scientists and indigenous fishers to conclude that, say, square-tail trout aggregate at a certain phase of the moon in a certain reef passage, but different assumptions derived from disparate worldviews may lead to very different conclusions about why the fish are there. In some cases these differences have significant implications for the way marine resources are (or are not) exploited and managed. Here I analyse examples of what I call empirical gaps in both scientific and indigenous knowledge concerning the biology and ecology of fished organisms that in some cases have led to the poor management of stocks of these species. I argue that scientific education can complement indigenous knowledge systems and thus lead to improved resource management, despite some claims that scientific and indigenous knowledge systems are incommensurable. [source]


Computer-aided design of selective COX-2 inhibitors: comparative molecular field analysis and docking studies of some 3,4-diaryloxazolone derivatives

JOURNAL OF PHYSICAL ORGANIC CHEMISTRY, Issue 7 2001
G. R. Desiraju
Abstract The recent discovery of a second, inducible isoform of cyclooxygenase, COX-2, has stimulated the search for highly selective non-steroidal anti-inflammatory drugs (NSAIDs). These NSAIDs have the ability to treat pain and inflammation caused by arthritis with less risk of gastrointestinal or renal toxicity. We report here the results of 3D-quantitative structure,activity relationship and docking studies, performed on a series of 3,4-diaryloxazolones. Comparative moleculer field analysis studies provided a good model with cross-validated and conventional r2 values of 0.688 and 0.969 respectively for 24 analogues in the training set with six components. Docking studies with both COX-1 and COX-2 indicate good selectivity for COX-2. The binding energies between COX-2 and some of the most active oxazolones are comparable to those of celecoxib or rofecoxib. These compounds adopt similar orientations and form similar sets of hydrogen bonds involving the sulfonyl group of the ligand and His 90, Leu 352, Ser 353, Arg 513, Phe 518 and Ser 530 residues of the receptor. Copyright © 2001 John Wiley & Sons, Ltd. [source]


Analysis and calculation of the 31P and 19F NMR spectra of hexafluorocyclotriphosphazene

MAGNETIC RESONANCE IN CHEMISTRY, Issue 4 2005
Libor Kapi
Abstract The higher order high-resolution 31P and 19F NMR spectra of hexafluorocyclotriphosphazene (F2PN)3 were measured at 183 K and interpreted using subspectral analysis and iterative fitting computation. (F2PN)3 forms a rigid nine-spin system [A[X]2]3 with D3h symmetry. Two complete and very similar sets of six experimental spin,spin coupling constants, 1J(P,F), 2J(P,P), 2J(F,F), 3J(P,F), 4J(F,F)cis and 4J(F,F)trans, were determined for the first time. Theoretical DFT calculations of chemical shifts and coupling constants were performed to assess their predictive value. The PP/aug-cc-pVDZ treatment rendered the best agreement with experimental data. Copyright © 2005 John Wiley & Sons, Ltd. [source]


Chemical ecology of obligate pollination mutualisms: testing the ,private channel' hypothesis in the Breynia,Epicephala association

NEW PHYTOLOGIST, Issue 4 2010
Glenn P. Svensson
Summary ,Obligate mutualisms involving actively pollinating seed predators are among the most remarkable insect,plant relationships known, yet almost nothing is known about the chemistry of pollinator attraction in these systems. The extreme species specificity observed in these mutualisms may be maintained by specific chemical compounds through ,private channels'. Here, we tested this hypothesis using the monoecious Breynia vitis-idaea and its host-specific Epicephala pollinator as a model. ,Headspace samples were collected from both male and female flowers of the host. Gas chromatography with electroantennographic detection (GC-EAD), coupled gas chromatography,mass spectrometry, and olfactometer bioassays were used to identify the floral compounds acting as the pollinator attractant. ,Male and female flowers of B. vitis-idaea produced similar sets of general floral compounds, but in different ratios, and male flowers emitted significantly more scent than female flowers. A mixture of 2-phenylethyl alcohol and 2-phenylacetonitrile, the two most abundant compounds in male flowers, was as attractive to female moths as the male flower sample, although the individual compounds were slightly less attractive when tested separately. ,Data on the floral scent signals mediating obligate mutualisms involving active pollination are still very limited. We show that system-specific chemistry is not necessary for efficient host location by exclusive pollinators in these tightly coevolved mutualisms. [source]


Differential Chemokine and Chemokine Receptor Gene Induction by Ischemia, Alloantigen, and Gene Transfer in Cardiac Grafts

AMERICAN JOURNAL OF TRANSPLANTATION, Issue 10 2003
Dongmei Chen
Transplantation of allogeneic grafts presents several challenges to the innate and adaptive immune systems including chemokine leukocyte recruitment, activation, and effector function. We defined the chemokines and receptors induced by the transplant procedure/ischemia injury, alloantigen and gene transfer vector administration in murine cardiac grafts. E1, E3 deleted AdRSV,gal was transferred into grafts at the time of transplantation, grafts were harvested after 1,14 days, and a pathway-specific cDNA array was used to evaluate the levels of 67 chemokine and chemokine receptor genes. Transplantation resulted in ischemic injury and induction of a number of similar genes in both the syngeneic and allogeneic grafts, such as CXCL1 and CXCL5, which increased dramatically on day 1 and returned rapidly to baseline in the syngeneic grafts. Alloantigen stimulated the adaptive immune response and induced the presence of more inflammatory genes within the grafts, particularly at later time points. The adenovirus vector induced a broader panel of genes, among them potent inflammatory chemokines CXCL9 and CXCL10, that are induced earlier or more strongly compared with alloantigen stimulation alone. As alloantigen and adenovirus vectors both induce similar sets of genes, targeting these molecules may not only inhibit alloimmunity, but also enhance the utility of the gene transfer vector. [source]


Corporate Financial Distress and Turnaround Strategies: An Empirical Analysis

BRITISH JOURNAL OF MANAGEMENT, Issue 3 2001
Sudi Sudarsanam
Extant research on corporate turnaround from financial distress has prescribed a range of strategies to effect corporate recovery. However, no large sample study has examined the general applicability and effectiveness of these strategies. We set out to test the effectiveness of strategies and identify the underlying factors of effectiveness , the impact of timing, intensity and implementation of strategies on corporate recovery. We examine a sample of 166 potentially bankrupt UK firms drawn from 1985 to 1993 and track their turnaround strategies for a period of three years from distress. These strategies include operational, asset, managerial and financial restructuring. Our results show recovery and non-recovery firms adopt very similar sets of strategies, and managers of non-recovery firms restructure more intensively than recovery firms Nevertheless, non-recovery firms seem far less effective in strategy implementation than their recovery counterparts. Whereas recovery firms adopt growth-oriented and external-market focused strategies, non-recovery firms engage in fire-fighting strategies. [source]


Chiral separation and CD characterisation of enantiomeric cyclotriphosphazene derivatives

CHIRALITY, Issue 8 2005
Tam T.T. Bui
Abstract The gem-disubstituted cyclotriphosphazene 1 reacted with piperazine (pip) to give the piperazine-bridged derivative 2, which is expected to exist in meso and racemic forms because the two PCl (pip) groups are stereogenic. The proton-decoupled 31P NMR spectrum of 2 gave rise to two similar sets of ABX signals in a 1:1 ratio, consistent with formation of diastereoisomers. The meso and racemic forms of compound 2 were separated by column chromatography on silica gel and characterised by elemental analysis, mass spectrometry, 31P NMR spectroscopy, and X-ray crystallography. Using HPLC with a chiral stationary phase, the racemic form of compound 2 was further separated into enantiomers, which were characterised by circular dichroism (CD) spectroscopy. This is the first report of the separation of enantiomers in the field of cyclophosphazene chemistry and hence the first CD spectra of derivatives in which the cyclophosphazene ring is at the chiral centre. © 2005 Wiley-Liss, Inc. Chirality 17:438,443, 2005. [source]