This thesis provides a narrative account of the development of the sector-neutral financial reporting standard FRS-37: Consolidating Investments in Subsidiaries, applicable to both government and the private sector in the New Zealand institutional setting. The protracted promulgation of this accounting standard over eight years is the research event of interest. New Zealand's overhauled Public Finance Act 1989 introduced a requirement for the Crown to produce accrual consolidated accounts prepared in accordance with GAAP. Consolidation GAAP was vague however and a preferential modified equity accounting method was used throughout the development period of FRS-37. This seemed contradictory to the sector-neutral GAAP stance since the method was not allowed in the private sector. After FRS-37 was approved the Crown was required to present financial reports incorporating its interests in State Owned Enterprises and Crown entities on a fully consolidated basis. Subsequently international developments in government accounting put the viability of so-called NZ GAAP into question. The research objective was to better understand what happened. The historical method of Porter (1981) is used to trace the changes shaping the event. This involved consideration of antecedent and subsequent conditions around the event as well as its internal development. The event of FRS-37 commenced in September 1993 following the establishment of the Accounting Standards Review Board by the Financial Reporting Act 1993 which necessitated the development of a sector-neutral consolidation standard for approval, and concluded around October 2001 when FRS-37 was approved. The comparative antecedent period commencing around 1985 indicated the contextual conditions leading into the event, and the subsequent period to 2006 following FRS-37's implementation showed changed conditions that confirmed the event's conclusion. The contribution of this thesis is that it documents the defined event and explains what happened, offering understanding of the issues around consolidation accounting, sector-neutral GAAP and public sector financial management.

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Mirtazapine is an atypical antidepressant employed clinically for the treatment of major depression. As a multipotent antagonist it acts at α2a-adrenergic receptors (α2a -ARs). serotonin type-2A receptors (5-HT2a-Rs) and histamine type-I receptors (H1-Rs). Its actions at the α2a-AR have been proposed to play a role in its putative earlier onset of action. However, it is not known whether mirtazapine is a neutral antagonist or inverse agonist at α2a- ARs. The current study aimed to determine the mode of α2a-AR antagonism by mirtazapine, as well as to investigate in vitro the modulatory effects of mirtazapine pre-treatments on β-adrenergic receptor (β-AR), muscarinic acetylcholine receptor (mAChR) and α2a-AR functions. Chinese hamster ovary (CHO-K1) cells expressing the porcine α2a-AR at high numbers (α2a-H), a constitutively active mutant α2a-AR (α2a--CAM), or mock-transfected control cells (neo) were radio-labelled with [3H]-adenine and concentration-effect curves of mirtazapine, yohimbine, mianserin or idazoxan were constructed, measuring [3H]-cAMP accumulation. In addition human neuroblastoma SH-SY5Y cells and CHO-K1 cells expressing the porcine α2a- AR at low numbers (am-L) were used to investigate the effect of mirtazapine pre-treatments on mAChRs and β-ARS or α2a-ARs respectively. After radio-labelling with myo-[2-3H]-inositol or [2-%]-adenine, radio-label uptake was measured and receptor function was investigated by constructing concentration-effect curves, measuring [3H]-IPx or [3H]-cAMP accumulation respectively. The results from the current study show that mirtazapine binds to the α2a-AR with an affinity value in the lower micromolar range (K1≈ 0.32 µM; pK1 = 6.50 ± 0.07). Mirtazapine is not a partial agonist at α2a-ARs as it does not affect [3H]-cAMP accumulation in α2a-H cells. Preliminary results suggest that mirtazapine displays partial inverse agonism in α2a-CAM cells, while mianserin displays neutral antagonism. Mirtazapine pre-treatment in SH-SY5Y cells does not alter muscarinic receptor function (different from fluoxetine and imipramine), but reduces I-isoproterenol-induced increase in [3H]-cAMP accumulation in SH-SY5Y cells (typically associated with chronic antidepressant activity). Although inconclusive, the data also suggests that mirtazapine may reduce α2a-AR function. / Thesis (M.Sc. (Pharmacology))--North-West University, Potchefstroom Campus, 2005.

The resummation of double-logarithmic perturbative contributions produced by soft- gluon radiation (Sudakov resummation) has proved to be an important tool for enlarging the applications of perturbative QCD to a wider range of kinematical regions. In particular, a complete description of W and Z boson production at high-energy hadron colliders requires the resummation of large double logarithms that dominate the transverse momentum (p(_r)) distribution at small p(_r). This can be performed either directly in transverse momentum space or in impact parameter (Fourier transform) b space. The b space method succeeds in resumming all the leading and sub-leading logarithmic terms, but does not allow a smooth transition to fixed-order dominance at high transverse momenta. In contrast, the pr space approach experiences difficulties with resumming more sub-leading logarithms. This thesis concentrates on developing the p(_r) space formalism which completely resums the first four towers of logarithms. The number of fully resummed towers is the same as for the b space method. The results are compared, both analytically and numerically, with the original b space result as well as with results of other p(_r) space methods. Parametrization of the non-perturbative effects in p(_r) space is discussed. Given recent Tevatron data on Z boson production we find good agreement between the data and the theoretical predictions. Using the same formalism, the transverse momentum distributions are also calculated for W and Z boson production at the LHC. Finally, we discuss production of like-sign W pair production in the context of double parton scattering at the LHC.

It is widely believed that the Standard Model (SM) can not be a fundamental theory of the basic interactions. Originated from this fact, many new physics models have been proposed. Among them, the two Higgs doublet model (2HDM), the SM enlarged by adding one extra scalar doublet, is considered as the simplest extension of the SM. In this work, within the framework of the model III version of the 2HDM, the exclusive decay the branching ratio is calculated and discussed in various physical regions determined by model parameters. It is observed that it is possible to reach present experimental upper limits in model Finally, the avor changing top quark decay,

Being a flavor changing neutral current process, inclusive semileptonic B- meson decays provide reliable testing grounds for the Standard Model at the loop level. They are also importanat in the CKM phenomology and investing the CP violation due to the existence of sizable interference terms in the decay amplitude. In this work , the rare inclusive semileptonic B- meson decays for (lepton is electron ,muon , tau) are investigated in the context of the Standard Model.The differential branching ratio, forward-backward asymmetry ,CP &ndash / violating asymmetry and CP &ndash / violating asymmetry in the forward-backward asymmetry in these processes are examined.The dependencies of these physical parameters on the Standard Model parametres are analyzed by paying a special attention to the long distance effects. Although the branching ratios predicted for the inclusive semileptonic B- meson decays are relatively small because of CKM suppression , it has been found that there is a significant ACP and ACP(AFB) for these processes.

In this thesis, the neutral point potential drift/fluctuation of the three-level neutral point clamped inverter is analyzed and a novel control algorithm, the two-parameter PWM method is proposed to confine the neutral point potential variation to a very small range. The two-parameter PWM method provides superior neutral point potential control performance even with small DC bus capacitors. The method is based on PWM pulse pattern modification and requires no additional hardware. Detailed analytical models of the neutral point current and potential as a function of the modulation parameters are established and the neutral point potential behavior is thoroughly investigated. Based on the study, the deficiency of the known methods is illustrated and the two-parameter PWM method is developed and its superior performance demonstrated. The performance of the two-parameter PWM method is verified by means of computer simulations utilizing both the per-PWM-cycle average model and the detailed model of the inverter. The results are supported by laboratory experiments involving both an R-L load and an induction motor drive.

Coccidiosis in chicken causes great economic losses. Increasing resistance of Eimeria species to anticoccidials has forced the search for alternative methods of control. The present study evaluates the anticoccidial activity of some anti-Eimeria tenella antibody fragments expressed in pea plants. Both in vitro and in vivo infection assays including indirect immunofluorescence, in vivo evaluation of antibody neutralization and cell culture invasion-inhibition assays were used to study the inhibitory effect of these antibody fragments on E. tenella sporozoites. Seven of nine antibody fragments (Ab1, Ab4, Ab5, Ab6, Ab7, Ab8 and Ab9) showed binding to sporozoites of E. tenella in an indirect immunofluorescence test. Only two antibodies (Ab4 and Ab5) cross reacted with sporozoites of E. maxima, E. acervulina and E. brunetti. The localization of specific fluorescence differed between species. Ab binding with sporozoites was seen in the area of both anterior and posterior refractile bodies in case of E. tenella, E. brunetti, and E. maxima but was only observed in the posterior refractile body in case of E. acervulina. No antibody binding was observed on merozoites. The suitability of antibody fragments to alter the infectivity of E. tenella sporozoites to Madin Darby Bovine Kidney cells (MDBK) was examined in vitro and the invasion-inhibition rates were quantified by flow cytometry. To assess the inhibitory effect on parasite reproduction, the in vivo antibody neutralization assay was done by retrograde infection of chicken with sporozoites previously incubated with antibody fragments. In vitro invasion rates were reduced by incubation with antibody fragments by approximately 24 to 45 %, with Ab6 and Ab7 showing the most distinct effect. However, proliferation rates (PR) of the respective MDBK cultures were also clearly reduced by 15 to 26 %. PR of MDBK cells treated with 1:1000, 1:100, 1:10 and undiluted mixed antibody fragments were reduced by 1%, 10%, 16%, and 26% with a reduction of invasion rates by 0%, 9%, 15% and 18%, respectively. Immune sera reduced the invasion rates by 16% to 70% and increased PR of the host cells. It appeared that the preparations of the antibody fragments contained compounds cytotoxic to MDBK cells and thus invasion inhibition could not be unequivocally evaluated in vitro. However, after incubation with antibody fragments sporozoites displayed a reduced ability to reproduce after intracloacal application to chicken (especially Ab1, Ab3, Ab5 and Ab9). Other antibody fragments (Ab2, Ab4, Ab6, Ab7 and Ab8) were less capable to reduce sporozoite infectivity and reproduction. More investigations are still required to study the possible use of antibody fragments and their application to infected chicken exposed to coccidiosis.

Background: Historically, many reference lines and planes of the human skull have been used in an attempt to depict the head in a natural head position (NHP) which is a relaxed/balanced position when looking ahead at their eye level. Head position correction has been attempted in fields such as anatomy, art, anthropology, orthodontics, oral and maxillofacial surgery, plastic surgery, and forensics. In orthodontics, oral and maxillofacial surgery, and plastic surgery, corrected head position (CHP) is particularly important for diagnosis of the normality/protrusion/retrusion of the patient’s facial skeleton. Usually a single plane, such as Frankfurt horizontal, is used to correct head position, but its angulation is variable between individuals, because each individual’s anatomy is unique. It has been found previously that the Neutral Horizontal Axis (NHA), Frankfurt horizontal (FH), Krogman-Walker plane (KW plane), and Palatal plane (P plane) demonstrated near parallelism, and these planes averaged -1 to -2 degrees from the true horizontal (HOR, which is a horizontal plane determined as being perpendicular to the earth’s gravitational force) with subjects in NHP. Methods: Craniofacial planes were measured in an Aboriginal Australian sample and in two contemporary samples obtained from Australian orthodontic practices, and the findings were compared with previous studies. Each sample consisted of 40 individuals (20 males and 20 females) with subjects in NHP. The Aboriginal Australian sample was longitudinal (T1, mean age 10 years; T2, mean age 14 years, and T3, mean age 18 years) enabling NHP to be assessed over approximately 8 years. A soft tissue Ear - nose plane (EN plane) was also investigated. Results: NHP reproducibility over 8 years demonstrated a mean of absolute difference of 2.9 degrees, with a range of differences from -7.9 to 8.2 degrees and a standard deviation of differences equal to 3.6 degrees. The Neutral Horizontal Axis (NHA), Frankfurt horizontal (FH), Krogman-Walker plane (KW plane), and Palatal plane (P plane) demonstrated near parallelism with each other, and averaged between 0 and -3 degrees from HOR. On average, EN plane was horizontal but was variable. Conclusions: NHP is not consistently reproducible at the individual level. For hard tissue images, the combined use of NHA, FH, KW plane, and P plane enables prediction of CHP. Additionally, the rectangular shape of the lower orbit - nasal airway region appears to be useful for correcting head position. In facial soft tissue images, EN plane in combination with other visual factors helps to correct head position. Simple geometry enables this head position correction to be performed from any view of the head where relevant landmarks are seen. / http://proxy.library.adelaide.edu.au/login?url= http://library.adelaide.edu.au/cgi-bin/Pwebrecon.cgi?BBID=1346599 / Thesis (D.Clin.Dent.) - University of Adelaide, School of Dentistry, 2008