980 resultados para Accounts receivable.
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Reading for 4th-year students
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Selling on credit is rather frequent in Mediterranean countries. Its generalized use can lead to excessive enlargements of the payment periods and consequently can deteriorate the profitability of firms. In spite of the relevance of this problem there are few empirical researches. This work intends to fill this gap and to shed light on the factors related to the extension of trade credit. In the theoretical and empirical literature, different motives have been proposed to explain this issue: a mechanism to reduce transaction costs, a financial alternative to the bank system and an additional tool to improve commercial activities. To contrast these ideas a panel of 388 firms of the Spanish agrofood industry has been taken, and static and dynamic regression models have been estimated by using robust methods to heteroskedasticity, autocorrelation and endogeneity of the explanatory variables. The results confirm that trade credit receivable is associated with more active firms and with cheaper bank financing. Other factors with positive relationships are short-term bank debts and accounts payable. These findings are consistent with commercial motives, rather than a pure financial view, in the sense that financial distressed producers extend trade credit as a way of promoting their products and in turn increasing their sales.
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Histamine H2 receptors transfected in Chinese hamster ovary (CHO) cells are time- and dose-dependently upregulated upon exposure to the H2 antagonists cimetidine and ranitidine. This effect appears to be H2 receptor-mediated as no change in receptor density was observed after H1 or H3 antagonist treatment or after incubation with the structural analogue of cimetidine, VUF 8299, which has no H2 antagonistic effects. By using transfected CHO cells expressing different densities of wild-type H2 receptors or an uncoupled H2Leu124Ala receptor, the histamine H2 receptor was found to display considerable agonist-independent H2 receptor activity. Cimetidine and ranitidine, which both induce H2 receptor upregulation, actually functioned as inverse agonists in those cell lines displaying spontaneous agonist-independent H2 receptor activity. Burimamide, on the other hand, was shown to act as a neutral antagonist and did as expected not induce H2 receptor upregulation after long-term exposure. The displayed inverse agonism of H2 antagonists appears to be a mechanistic basis for the observed H2 antagonist-induced H2 receptor upregulation in transfected CHO cells. These observations shed new light on the pharmacological classification of the H2 antagonists and may offer a plausible explanation for the observed development of tolerance after prolonged clinical use.
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The genes of the homeotic complex (HOX) encode DNA binding homeodomain proteins that control developmental fates by differentially regulating the transcription of downstream target genes. Despite their unique in vivo functions, disparate HOX proteins often bind to very similar DNA sequences in vitro. Thus, a critical question is how HOX proteins select the correct sets of target genes in vivo. The homeodomain proteins encoded by the Drosophila extradenticle gene and its mammalian homologues, the pbx genes, contribute to HOX specificity by cooperatively binding to DNA with HOX proteins. For example, the HOX protein labial cooperatively binds with extradenticle protein to a 20-bp oligonucleotide that is sufficient to direct a labial-like expression pattern in Drosophila embryos. Here we have analyzed the protein-DNA interactions that are important for forming the labial-extradenticle-DNA complex. The data suggest a model in which labial and extradenticle, separated by only 4 bp, bind this DNA as a heterodimer in a head-to-tail orientation. We have confirmed several aspects of this model by characterizing extradenticle-HOX binding to mutant oligonucleotides. Most importantly, mutations in base pairs predicted to contact the HOX N-terminal arm resulted in a change in HOX preference in the heterodimer, from labial to Ultrabithorax. These results demonstrate that extradenticle prefers to bind cooperatively with different HOX proteins depending on subtle differences in the heterodimer binding site.
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This folder contains two handwritten copies of the accounts between Reverend Andrew Croswell of Boston, and Croswell's executor William Croswell, and Benjamin Huntington, for money collected from Col. Gallup between 1785 and 1787.
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This folder contains eight handwritten account statements and notes primarily related to the collection of subscriptions for Croswell's maps and pamphlets, as well as the disbursement and storage of his printed maps and pamphlets.
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This small volume, sewn without a backing, contains student accounts in commons, with the dates students entered and left the College.
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The parchment-bound hardcover folio volume contains the Steward's accounts with the College from March 20, 1712/13 through August 9, 1745. The accounts are arranged as Harvard College's debits to the Steward with entries listing the Steward's expenses for students, salaries, and provisions and equipment, and the Steward's credits collected from the quarterly bills, arranged by type of charge (such as study rent, payments from the Butler, and repairs).
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The thin paper-covered notebook contains the Steward's accounts with Harvard College kept by Steward Andrew Bordman II from 1719-1722. Arranged by quarters, the entries list money collected by the Steward from students, and money paid for food supplies, household provisions, the Butler's salary, and for services provided to the College.
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The paper covered notebook contains the Steward's accounts with Harvard College kept by Steward Andrew Bordman II from 1733-1745.
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The folio-sized paper covered notebook contains Steward Andrew Bordman III's accounts with Harvard College from 1745-1753. The final page of text, signed on September 19, 1764 by Bordman's son, Andrew Bordman IV, settles the accounts.
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This notebook contains prose entries about many different scholars' accounts of Jesus Christ's Resurrection. Prince apparently studied over fifty authors' writings concerning the Resurrection and recorded in this notebook what he considered to be the significant details of each authors' interpretation.
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Three leaves with handwritten calculations and account information related to faculty salaries, the assignments on delinquents, rents, and repairs. One leaf is inscribed "R. Hallowell Feb. 28 1801" and likely refers to Robert Hallowell (later Gardiner), a member of the Harvard Class of 1801.
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The marbled-paper-covered book contains two sections written by Butlers Thomas Adams and Samuel Shapleigh: a two column debit and credit entry section for students in the Classes of 1789 through 1794, with additions made through June 1791, and at the end of the volume a two page "Account of monies paid out as Atty. to T. Adams" for 1791 with lenders' names and amounts.