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71	Adipose stromal cells enhance keratinocyte survival and migration in vitro, and graft revascularization in mouse wound healing model Knowles, Kellen Alexander 11 December 2013 (has links) Indiana University-Purdue University Indianapolis (IUPUI) / In the US, more than 1 million burn injuries are reported annually. About 45,000 injuries due to fires and burns result in hospitalization and ten percent of these result in death every year. Advances in burn treatment have led to a reduction in mortality rate over the last decades. Since more patients are surviving the initial resuscitation phase even with very large areas of skin being burned away, wound care has become increasingly important to ensure continued patient survival and improvement. While currently a common treatment for third degree burn wounds, skin grafts have several drawbacks. The availability of donor sites for autografts may be limited, especially in incidences of extensive skin loss. The rejection associated with the use of allografts and xenografts may render them inadequate or undesirable. Even if a suitable graft is found, poor retention due to infection, hematoma, and low vascularity at the recipient site are other drawbacks associated with the use of skin grafts as a primary treatment for severe burn wounds. As such, research has been done into alternative treatments, which include but are not limited to artificial skin, cell therapy, and growth factor application. We propose the delivery of adipose derived stem cells (ASC) in combination with endothelial progenitor cells (EC) via Integra Dermal Regenerative Template (DRT) to promote faster graft vascularization and thus faster healing of wounds. Integra DRT is an acellular skin substitute that consists of a dermal layer composed of bovine collagen and chondroitin-6-sulfate glycosaminoglycan, and an "epidermal" layer, which consists of silicone polymer. This silicone layer is removed after the collagen matrix is adequately vascularized (usually takes 2-3 weeks), and then a thin layer autograft is applied to the top of the neo-dermis. ASC are derived from the stromal-vascular fraction (SVF) of adipose tissue and are a readily available, pluripotent, mesenchymal cell known to promote angiogenesis. They are being explored as a treatment for a myriad of diseases and conditions, including wound healing. In combination with ECs, they form stable microvessel networks in vitro and in vivo. In our work, we found that ASC+EC form stable microvessel networks when cultured on Integra DRT. Also, ASC and ASC+EC conditioned media promoted both survival and migration of human epidermal keratinocytes compared to control medium. In a full thickness wound healing model, using healthy NSG mice, the ASC+EC case showed a significantly higher rate of wound closure compared to control. Based on best linear unbiased estimates (BLUE), the difference between the healing rates of ASC alone treatment and the Control treatment group is -0.45 +/- 0.22 mm²/day (p=0.041), which is not less than 0.025 and thus not statistically significant (Bonferroni Adjusted). However, the BLUE for the difference between the ASC+EC group and the Control group healing rates is -0.55 +/- 0.28 mm²/day (p = 0.017<0.025, Bonferroni Adjusted), which is statistically significant. Histology revealed a significantly higher number of vessels compared to control in both ASC alone and ASC+EC case. CD31 staining revealed the presence of human vessels in ASC+EC treatment scaffolds. We conclude that the combination of ASC and EC can be used to accelerate healing of full-thickness wounds when delivered to site of the wound via Integra. This result is especially compelling due to the fact that the mice used were all healthy. Thus our treatment shows an improvement in healing rate even compared to normal wound healing. ASC adipose stromal cell wound healing Integra burn adipose stem cell keratinocyte endothelial cell Burns and scalds -- Research Wound healing Wound healing -- Animal models Endothelial seeding Epidermal growth factor -- Analysis Vascular grafts Keratin Endothelial cells Vascular endothelial cells -- Viability Cellular therapy Stem cells -- Transplantation Collagen Dermis Adipose tissues -- Transplantation Graft rejection -- Research
72	Loan Loss Provisions and Lending Activity in Banks : A quantitative study comparing the effects of loan loss provisions on lending activity in banks applying IFRS 9 and ASC 326 Fredmer, Rikard, Zanic, Alicia Julienne January 2023 (has links) As a response to the financial crisis of 2008 the IASB and the FASB developed IFRS 9 and ASC 326, respectively. These accounting regulations are supposed to increase reporting transparency and promote financial stability by determining the calculation and recognition of loan loss provisions. However, previous literature has brought up concerns that loan loss provisions can negatively impact the lending activity in banks. If that was the case, they would negatively affect the amount of capital available in an economy and thereby threaten financial stability and economic growth especially during times of economic downturns. To shed light on this topic, this thesis investigates the relationship between loan loss provisions and lending activity in banks applying IFRS and US GAAP. The thesis provides practical as well as theoretical implications as it discusses the findings in a practical context and relates it to relevant theories. The dataset utilized includes empirical data from Q1 2020 until Q4 2022 and covers 330 banks from 38 countries. The data was gathered from Refinitiv´s Eikon database as well as from the International Monetary Fund. It was then statistically analyzed by conducting different kinds of statistical inference. All methods applied are of a quantitative nature and the underlying methodology is positivist. The results of this thesis suggest that loan loss provisions under IFRS 9 are on average higher than under ASC 326. Further, it was found that loan loss provisions under IFRS 9 exhibit a statistically significant negative relationship with lending activity. In contrast, this relationship was found to be insignificant under ASC 326. Together, these findings suggest that higher loan loss provisions have a negative effect on lending activity. It is concluded that the impairment model of IFRS 9 might compromise financial stability by limiting lending activities during times of economic turmoil. Additionally, due to the increased room for managerial judgment under IFRS 9 it is theorized that the higher loan loss provisions can be the result of earnings management. Loan loss provisions under IFRS 9 could thus be more supported by Agency theory. On the other hand, ASC 326 offers less room for managerial discretion and could be more supported by Stewardship theory. This thesis also suggests topics for potential future research. The knowledge about loan loss provisions and their effects on lending activity could be extended by using different variables in the regression model. Additionally, a longer timeframe as well as other accounting standards could be investigated. Furthermore, the effects of loan loss provisions on loan quality and risk management in banks are in need of further examination. Lastly, the capital requirements of Basel III and their impact on procyclicality should be researched. Agency Theory ASC 326 Basel III Earnings Management Expected Credit Loss(es) Expected Credit Loss Model FASB IASB IFRS IFRS 9 Lending Activity Loan Loss Allowance(s) Loan Loss Provision(s) New Loans Originated Procyclicality Signaling Theory Stewardship Theory US GAAP Business Administration Företagsekonomi
73	Entitetkontinuitet : en religionspsykologisk tolkning / Entity Continuity : a Psychology of Religion Interpretation Duppils, Sara January 2009 (has links) “Entity continuity” refers to recurrent transcendent experiences related to certain places (“hauntings”). The experiences are often interpreted to be due to discarnate spirits or folklore entities. Although the entity continuity experience can be regarded as religious experience, they have yet to be fully explored in science of religion. The purpose of this paper was to describe entity continuity experiences and map out the scientific discussion in order to provide a psychology of religion that provides an understanding of the phenomena. For this purpose a literature study of theories of jungian psychology, parapsychology, and described experiences was undertaken. The material was thereafter analyzed comparatively. The results show that entity continuity experiences can be understood as a form of animism and that the experiences are colored by culture, context, and visual impression. The material also shows that experiences at locations that have played host to entity continuity and poltergeist experiences are equivalent. An altered state of consciousness, a special type of personality, and distinctive environmental stimuli, the atmosphere or “feeling”, is necessary for the occurrence of these experiences. The “percipients” and/or “agents” psychic material is reflected in the atmosphere and becomes expressed as psychic manifestations in the form of entity experiences. entity continuity hauntings apparitions ESP psychology of religion atmosphere spirit ghost spiritualism spiritism animism poltergiest C. G. Jung altered state of consciousness ASC jungian psychology folklore entitetkontinuitet entitetupplevelser religiösa upplevelser ESP jungiansk psykologi C. G. Jung hemsökt plats andar spöken poltergeist folktro folktroväsen förändrat medvetandetillstånd inbedda kyrkor atmosfär platsminne kvarvarande psykiska avtryck apparitioner förnimmelse autonoma kompex komplex numen animistiska teorier spiritistiska teorier det omedvetna alien subjektiva upplevelser objektiva upplevelser Religious Studies Religionsvetenskap Religious Studies Religionsvetenskap Humanities Humaniora

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