The excessive cost of the transitioning from the Generally Accepted Accounting Principles (GAAP) to the International Financial Reporting Standards (IFRS) is a vital business challenge. Based on the transaction cost economics (TCE) theory, the purpose of this qualitative single case study was to explore strategies that some of the organizational financial professionals use to minimize excessive transition costs from GAAP to IFRS accounting systems. Data were collected from 3 financial professionals of a corporation located in the west coast region of Northern California using semistructured interviews, besides reviewed public records, and studies of developed countries that adopted IFRS. Using the thematic analysis approach, 4 themes emerged, (a) strategic planning and strategy, (b) strategies formulation, implementation, and evaluation, (c) contract negotiation and enforcement, and (d) information system and project cost. The findings of this study could add practical knowledge of focused and consistent actions to IFRS adoption strategies, which could give priority to reducing the costs of the transaction from implementing GAAP to IFRS in local firms' financial reporting. The implications for positive social changes could include the potential to enhance knowledge of financial reporting, motivate investments, increase economic resources, and improve local employment growth.

abstract: Fiber-Wireless (FiWi) network is the future network configuration that uses optical fiber as backbone transmission media and enables wireless network for the end user. Our study focuses on the Dynamic Bandwidth Allocation (DBA) algorithm for EPON upstream transmission. DBA, if designed properly, can dramatically improve the packet transmission delay and overall bandwidth utilization. With new DBA components coming out in research, a comprehensive study of DBA is conducted in this thesis, adding in Double Phase Polling coupled with novel Limited with Share credits Excess distribution method. By conducting a series simulation of DBAs using different components, we found out that grant sizing has the strongest impact on average packet delay and grant scheduling also has a significant impact on the average packet delay; grant scheduling has the strongest impact on the stability limit or maximum achievable channel utilization. Whereas the grant sizing only has a modest impact on the stability limit; the SPD grant scheduling policy in the Double Phase Polling scheduling framework coupled with Limited with Share credits Excess distribution grant sizing produced both the lowest average packet delay and the highest stability limit. / Dissertation/Thesis / Thesis figures / Thesis simulation data / M.S. Electrical Engineering 2011

The incidence of sudden death is higher in epileptic people compared to the general population and sudden unexpected death in epilepsy (SUDEP) is second only to stroke in the years of potential life loss among the major neurological disorders. In the majority of observed human SUDEP cases, respiratory dysfunction post-seizure is shown to be the primary initiating event leading to cardiac asystole and death. During seizures, several neuroactive agents are shown to be released, including serotonin and adenosine. Previous research has shown the effects of these neuroactive agents on seizure and respiratory function independently. A role of adenosine in triggering death post-seizures in a chemically-induced seizure model has been shown, but the mechanism of death is not clear. Studies from our lab have shown the role of fluoxetine (selective serotonin-reuptake inhibitor) in preventing seizure-induced respiratory arrest (S-IRA) in DBA/1 mouse model of SUDEP, but the neuronal networks mediating S-IRA and the brain structures involved in the fluoxetine-mediated blockade of S-IRA are not known. Data from human SUDEP imaging has underlined the role of periaqueductal gray (PAG), which is also implicated in audiogenic seizure (AGSz) network and respiratory modulation in other models. The goal of my dissertation is to understand the mechanisms by which adenosine could cause SUDEP susceptibility, the neuronal networks in the DBA/1 mice that lead to S-IRA and how fluoxetine modulates the neuronal activity at these neuronal network structures to prevent S-IRA. A better understanding of these mechanisms may lead to development of potentially important targeted therapies to prevent SUDEP in future. In the first aim, I have examined the role of adenosine in mediating SUDEP. Genetically epilepsy prone rats (GEPR-9s) exhibit AGSz but the incidence of death post-seizure is very low. I tested whether decreasing adenosine breakdown could increase the incidence of death in GEPR-9s. My study shows that adenosine metabolic blockers, which prevent the metabolism of released adenosine during seizures significantly increased the duration of respiratory dysfunction, post-ictal depression, decreased the peripheral oxygen saturation and subsequently, increased the incidence of death post-seizure in GEPR-9s. These findings on the role of adenosine and role of specific adenosine receptors in SUDEP are required to be validated in another SUDEP model. This formed the core of my second specific aim and since DBA/2 mice are susceptible to AGSz, and after seizures a large percent of these DBA/2 mice show S-IRA, while the rest don’t show S-IRA. Therefore, I tested if adenosine antagonism could prevent S-IRA post AGSz in DBA/2 mice, and found that caffeine a non-selective adenosine antagonist significantly decreased the incidence of S-IRA post AGSz. Administration of adenosine metabolic blockers increased the incidence of S-IRA in DBA/2 mice similar to GEPR-9s. Parallel studies from our lab have shown that administration of selective A2a antagonist but not A1 antagonist also decreased S-IRA incidence in DBA/2 mice. These data from GEPR-9s and DBA/2 mice suggests for a potentially important role of selective adenosine receptors in mediating the susceptibility to SUDEP by acting on respiratory function. In the third specific aim, I have examined the role of subcortical neuronal network structures including the PAG in mediating S-IRA and the quantitative differences in respiratory function elicited by electrical stimulation at PAG between DBA/1 and C57 mice. While the role of neuroactive agents in SUDEP has received attention, the neuronal networks mediating SUDEP in pre-clinical models are not known, specifically in DBA/1 mice an established SUDEP model susceptible to AGSz. The role of subcortical neuronal network structures including PAG in AGSz has been well-studied in other AGSz models. To decipher the neuronal networks that lead to S-IRA in DBA/1 mice, I exposed both DBA/1 mice that show AGSz and S-IRA and C57 mice that are non-susceptible to AGSz to acoustic stimulus and performed an ex vivo manganese-enhanced magnetic resonance imaging (MEMRI). Data analyses revealed the role of several brain structures in auditory, sensorimotor-limbic, respiratory networks and serotonergic raphe nuclei in DBA/1 mice. Of interest the PAG, a region implicated in other models of AGSz, respiratory modulation and human SUDEP has shown a significant increase in MEMRI signal intensity compared to C57 mice. These findings formed the rationale for the fourth specific aim to examine the quantitative differences in PAG-mediated respiratory modulation in response to electrical stimulation between C57 and DBA/1 mice. The threshold of current needed at PAG for a significant increase in respiration in DBA/1 mice is four times greater than C57 mice. Electrical stimulation at amygdala (AMG) showed marginal differences between DBA/1 and C57 mice suggesting the least possible pathological role of AMG in DBA/1 mice to mediate S-IRA. These data support a reduced respiratory function of PAG in DBA/1 mice compared to C57 mice. Taken together, these findings suggest that a reduced respiratory function of PAG in DBA/1 mice could lead to S-IRA and support a potentially critical compensatory role of PAG in DBA/1 mice. In the fifth specific aim, I examined the effect of fluoxetine on the subcortical neuronal network structures in DBA/1 mice that may lead to blockade of S-IRA. Fluoxetine has been shown to prevent S-IRA in DBA/1 mice effectively, but where in the brain does this drug act to prevent the susceptibility to SUDEP in DBA/1 mice is not known. To address this question, I used ex vivo MEMRI in DBA/1 mice that received fluoxetine at a dose which selectively blocks S-IRA but not AGSz. Fluoxetine treated DBA/1 mice that didn’t show S-IRA have shown a potential compensatory increase in activity at several sub-cortical structures including PAG compared to DBA/1 mice that showed S-IRA. In summary, these data suggest the PAG as a critical compensatory structure among the other sub-cortical neuronal network structures identified for SUDEP in this mice model. Differential modulation of these subcortical neuronal network structures by adenosine or serotonin released during seizures could determine the susceptibility to SUDEP.

Los posibles efectos adversos de los campos magnéticos sobre la salud reproductiva y el desarrollo han sido estudiados en modelos animales y humanos en las últimas décadas debido a su uso masificado en aparatos de uso cotidiano y doméstico. El objetivo del presente estudio fue evaluar el efecto de los campos magnéticos de baja frecuencia, en las células madre espermatogoniales de ratones de edad temprana y adulta. Con ese fin se trabajaron con seis grupos, los dos primero grupos fueron los de análisis de edad temprana, grupo I: ratones de 14dpp sin exposición a campos magnéticos, grupo II: ratones de 4dpp expuestos durante 10 días a campos magnéticos de 50-60 Hz ,800 µT, y los grupos de diferenciación in vivo grupo III: diferenciación in vivo de los ratones del grupo II , y grupo IV: diferenciación in vivo de los ratones del grupo ,ambos grupos fueron analizados a los 73 dpp. También se analizaron los grupos de edad adulta y exposición crónica; grupo V: ratones de 77 dpp y Grupo VI: ratones de 35 días expuestos durante 35 días a campos magnéticos de 50-60 Hz ,800 µT. Se realizó el aislamiento de las células madre espermatogoniales y la evaluación de la concentración, la viabilidad y el porcentaje de células positivas al DBA, que es un marcador de células madres. Los resultados indicaron que el efecto negativo de los campos magnéticos es más evidentes en ratones en edad temprana (14dpp.), el grupo I, presento una concentración de 25,62 ± 2,51 células x106/ ml y una viabilidad de 59,00± 8,94 % y una disminución significativa (P < 0.05) en el grupo II, ratones con exposición a campos magnéticos los valores de concentración y viabilidad fueron respectivamente de 12,15 ± 3,55 células x106/ ml y 42,00± 7,58 % .Los resultados indicaron que las células madre espermatogoniales de ratones expuestas a campos magnéticos de baja frecuencia son afectados principalmente en edad temprana. / --- Possible adverse effects of magnetic fields on reproductive health and development have been studied in animal models and humans in recent decades due to its crowded in everyday appliances and household use. The aim of this study was to evaluate the effect of low frequency magnetic fields in the spermatogonial stem cells of mice and early adulthood. To that end they worked with six groups, the first two groups were the early analysis, group I: 14dpp mice without exposure to magnetic fields, group II: 4dpp mice exposed for 10 days to magnetic fields 50-60 Hz, 800 mT, and groups in vivo differentiation group III mice in vivo differentiation of Group II and Group IV mice in vivo differentiation group, both groups were analyzed at 73 dpp. Adult age groups and chronic exposure were also analyzed; Group V: 77 dpp mice and Group VI: 35 days mice exposed for 35 days at 50-60 Hz magnetic fields of 800 mT. Isolation of spermatogonial stem cells and evaluation of the concentration, viability and the percentage of positive cells DBA, which is a marker of stem cells was performed. The results indicated that the negative effect of magnetic fields is more evident in mice at an early age (14dpp.), Group I presented a concentration of 25.62 ± 2.51 x 106 / ml cells and viability of 59.00 ± 8.94% and a significant (P <0.05) in Group II, mice with magnetic field exposure values of concentration and viability were respectively 12.15 ± 3.55 x 106 cells / ml and 42.00 ± 7.58% .The results indicated that the spermatogonial stem cells of mice exposed to low frequency magnetic fields are affected mainly young age. Keywords: low-frequency magnetic fields, spermatogonial stem cells, DBA.

Diss. (sammanfattning) Stockholm : Karol. inst., 2002. / Härtill 4 uppsatser.

In this study, the effects of certain chromatographic conditions on various modified and unmodified oligonucleotides were investigated. At the forefront of this study was the investigation of a new Ion-pair Reversed-phase liquid chromatography (IP-RPLC) method, that had the potential to replace a previously established triethylammonium acetate (TEAA) IP-RPLC method developed for oligonucleotide separations. This method, utilising the counter ion dibutyl amine (DBA) and a Tris-buffer at pH 8, produced promising results indicating that the strong binding strength of DBA creates a hybrid IEX/RPLC separation method – the separation of oligonucleotides is dynamically based on both charge and length. Higher concentrations of DBA appear to produce better results that include improved efficiency, increased retention and even the potential discovery of hidden impurities. In conjugation with Ultra-high-pressure liquid chromatography (UHPLC) systems, sub-2 µm particle columns and gradient optimisations, separations of complex oligonucleotides could be achieved in short analysis times. Furthermore, effective separations at the analytical level can be applied and adapted to larger scale Prep-LC, potentially also improving the purification process of crude oligonucleotide samples. Further development and validation are, however, required for any future work with this method. / I denna studie har effekten av vissa kromatografiska förhållanden på olika modifierade och icke-modifierade oligonukleotider undersökts. I framkanten av denna studie var undersökningen av en ny IP-RPLC metod, vilken har potential att ersätta den tidigare etablerade trietylammonium acetat (TEAA) IP-RPLC metoden, vilken utvecklats för separationen av oligonukleotider. Denna metod, vilken använder dibutylamin (DBA) som motjon och en Tris-buffert vid pH 8, gav lovande resultat vilka indikerar att den starka bindningsstyrkan av DBA skapar en hybrid IEX/RPLC separationsmetod – separationen av oligonkuleotider styrs både av dess laddning och dess längd. Höga koncentrationer av DBA verkade ge bättre resultat som inkluderar hög effektivitet, ökad retention och även den potentiella upptäckten av gömda föroreningar. I samband med UHPLC systemer, kolonner med mindre än 2µm i partikelstorlek och optimiserade gradienter, separationer av komplexa oligonukleotider erhölls på korta analystider. Effektiva separationer vid den analytiska nivån kan appliceras och adapteras till storskalig preparative-LC, med potential att kunna förbättra reningsprocessen för syntetiserade oligonukleotider. Vidare utveckling och validering krävs för framtida användning av denna metod.

The research initiatives addressed in this thesis are geared towards improving the performance of passive optical networks through the development of advanced dynamic bandwidth allocation protocols. In particular, the aim of the research undertaken is to enhance the quality of service offered by standard passive optical networks with reduced network costs. To that extent, a dynamic multi-wavelength protocol has been developed to increase the network upstream bandwidth and introduce multiple service levels to a fibre to the home-based giga-bit passive optical network. Simulation results have confirmed the reduction of the mean packet delay by adjusting the ITU-T standard G984 giga-bit passive optical network frame format by means of the introduction of extended wavelength band overlay based on the ITU-T Coarse- Wavelength Division Multiplexing grid to support the multi-wavelength functionality. To evaluate the multi-wavelength upstream operation of the newly implemented models in OPNET, 2-dimensional Dynamic Bandwidth Allocation algorithms have been introduced to manage the network resources in both the time and wavelength domains. Furthermore, the enhanced traffic allocation among the supported wavelengths in new protocol confirmed a performance improvement in the network total capacity and the mean packet delay, which demonstrates the network reliability and improves the quality of the provided service according to the subscriber service level agreement, with a minimum guaranteed bandwidth of 100 Mbit/s to fulfil applications and associated bandwidth requirements for the next generation access network.

The 129S2 inbred mouse strain is often used as a background strain in the production of genetically altered mice (i.e. knockout and transgenic mice). It is important to establish the behavioral phenotype of wild-type mice before making comparisons to genetically altered mice. Also, those comparisons can assist in the evaluation and interpretation of the in vivo effects of drugs. The drug discrimination assay measures the subjective effects of drugs and provides a measure of underlying neuropharmacological mechanisms responsible for the discriminative stimulus properties of drugs. The present study established the atypical antipsychotic drug clozapine as a discriminative stimulus in male 129S2 inbred mice and compared clozapine’s discriminative stimulus properties in 129S2 mice to C57BL/6 and DBA/2 inbred mice. By comparing the discriminative stimulus properties between inbred strains of mice we hope to obtain a fuller picture of the underlying neuropharmacological mechanisms of antipsychotic drugs.

The murine eye naturally undergoes post-natal changes in eye size. This dissertation quantifies longitudinal structural and functional changes in control mice (C57BL/6J (B6), D2-Gpnmb+/SjJ) and in DBA/2J (D2) mice, which spontaneously develop elevated intraocular pressure (IOP). IOP elevation results in abnormal eye elongation, retinal nerve fiber layer (RNFL) thickness thinning and retinal ganglion cell (RGC) dysfunction and demise resembling human glaucoma. I measured structural changes with Optical Coherence Tomography (OCT), and RGC function with Pattern Electroretinogram (PERG). I also developed and refined provocation approaches (IOP elevation with changes in body posture; metabolic load with flickering light) to probe susceptibility of RGC function in D2 mice prone to glaucoma. Finally, I developed a novel system for recording, simultaneously but independently, the PERG from both eyes using asynchronous visual stimuli and deconvolution analysis. Simultaneous PERG recording from each eye was hitherto impossible due to the interocular cross-talk of the PERG signal. Altogether, the combination of these measures (OCT, PERG) and provocative conditions may represent powerful tools for glaucoma research using mouse models.

Submitted by Aline Parisoto Missio null (alinepm@ibb.unesp.br) on 2016-10-07T00:28:57Z No. of bitstreams: 1 DISSERTAÇÃO Aline Missio repositório.pdf: 2424232 bytes, checksum: be4408bb8a9f5dfa38690910cec793fd (MD5) / Approved for entry into archive by Juliano Benedito Ferreira (julianoferreira@reitoria.unesp.br) on 2016-10-13T14:18:07Z (GMT) No. of bitstreams: 1 missio_ap_m_bot.pdf: 2424232 bytes, checksum: be4408bb8a9f5dfa38690910cec793fd (MD5) / Made available in DSpace on 2016-10-13T14:18:07Z (GMT). No. of bitstreams: 1 missio_ap_m_bot.pdf: 2424232 bytes, checksum: be4408bb8a9f5dfa38690910cec793fd (MD5) Previous issue date: 2016-08-30 / A vitamina D (VitD) ativa possui várias funções importantes incluindo efeitos imunomoduladores na imunidade inata e na específica. A deficiência desta vitamina já alcançou proporções epidêmicas em várias regiões e por isto sua suplementação tem sido sugerida em algumas doenças. Diferentes linhagens de camundongos têm sido utilizadas para avaliar os efeitos imunomoduladores da VitD. O estudo dos efeitos da deficiência e da suplementação com VitD tem sido realizado em seres humanos e também em linhagens isogênicas de camundongos. Neste trabalho comparamos o efeito da suplementação com 0,1 µg de VitD e de paricalcitol nas linhagens murinas C57BL/6 e DBA/1J. Estes animais foram injetados com 0,1 µg de VitD ou paricalcitol durante 15 dias, em dias alternados. O peso corporal foi avaliado diariamente e sangue e baço foram coletados 24 horas após a última dose. Na linhagem C57BL/6 a VitD diminuiu o peso corporal e aumentou a concentração de cálcio sérico. Em relação aos parâmetros imunológicos, houve diminuição da produção de citocinas por células esplênicas e maior expressão de MHC II nas células dendríticas. O paricalcitol não afetou o peso corporal e o nível de cálcio sérico, mas diminuiu a produção de citocinas nesta linhagem. Com exceção do peso corporal que diminuiu, os demais parâmetros não foram afetados pela VitD ou pelo paricalcitol nos camundongos DBA/1J. A suplementação com 0,2 µg de VitD nos animais DBA/1J desencadeou a diminuição de peso corporal, queda na produção de IL-2, IFN-γ e IL-5 por células esplênicas mas não afetou a expressão de moléculas co-estimuladoras. Esta mesma dose elevada de paricalcitol nesta linhagem aumentou a produção de TNF-α, mas não determinou outros efeitos significativos. Analisados de forma conjunta estes resultados mostram que camundongos C57BL/6 e DBA/1J diferem na resposta à suplementação com VitD e paricalcitol, sendo a linhagem DBA/1J mais resistente ao seu efeito. / Active vitamin D (VitD) has a relevant role in many body functions, including effects on innate and adaptive immunity. However, as VitD deficiency already reached epidemic proportions worldwide, its supplementation has been used in various diseases. Different mice strains have been widely employed to investigate VitD immunomodulatory properties. In this work, we compared the effect of VitD and paricalcitol supplementation in C57BL/6 and DBA/1J. The mice were treated with 0.1 µg of VitD or paricalcitol, every other day, during 15 days. Body weight was assessed daily and blood and spleen cells were collected 24 hours after the last dose. In the C57BL/6 strain, VitD decreased body weight and also increased serum calcium concentration. Additionally, VitD decreased cytokine production by the spleen and increased the level of MHC II expression in dendritic cells. Paricalcitol did not affect body weight and serum calcium levels but it decreased cytokine production in this mice strain. Except body weight that was downregulated by VitD, the other parameters were not altered by VitD or paricalcitol in the DBA/1J strain. An increased dose (0.2 µg) of VitD decreased body weight, downregulated IL-2, IFN-γ and IL-5 production by spleen cells but did not affect the other cytokines neither the expression of costimulatory molecules in dendritic cells in DBA/1J mice. This higher dose of paricalcitol significantly increased TNF-α but had no other significant effects. Together, these results show that C57BL/6 and DBA/1J mice strains differ in their response to VitD and paricalcitol supplementation, being DBA/1J more resistant to their effects.