The Acceleration of Stock Options in Anticipation of FAS 123 (R)

The Financial Accounting Standards Board (FASB) mandated the expensing of stock options with FAS 123 (R). As of March 2006, 749 companies had accelerated the vesting of their employee stock options and avoided a reduction in their reported profits that otherwise would have occurred under the new standard. There are many different motives for the acceleration strategy, and the focus of this study is to determine whether shareholders viewed these motives as either positive or negative. A favorable return subsequent to an acceleration announcement would signify that shareholder's viewed management's motives as positive. An unfavorable return subsequent to an acceleration announcement would signify that shareholder's viewed management's motives as negative. The evidence from this study suggests that shareholders reacted favorably, on average, to acceleration announcements. However, these results lack statistical significance and are based on a small sample, thus, they should be interpreted with caution.

France, Italy, and Spain: Culturally Similar Nations, Yet Drastically Different In Their Roles as European Union Nations

Since France, Italy and Spain are neighboring Western European countries, whose languages and cultures have descended from Latin, it is inevitable that these countries share similarities on many levels. France, Italy and Spain share similar lifestyles, religious values and cultural heritages. Throughout history France, Italy and Spain have experienced many of the same historical events because of their geographical proximity. Now that all three countries are members of the European Union they have become further united by occupying a common area without border controls, and sharing a common market, laws, and currency. While France, Italy and Spain share many commonalities, their opinions and relationships within the European Union are diverse. Although each nation struggles to balance its national identity with its European identity and to maintain its sovereignty while at the same time giving some of it up to the EU, each nation has its own ideas about how much its identity should change and how much sovereignty it should give up to the EU government. Each nation also has unique opinions about what it means to part of the European Union and what the requirements for becoming a member nation should be. Each nation has different goals it hopes to accomplish for its own country and for the European Union. The differing ideas amongst France, Italy and Spain are a result of the variance that exists amongst their political and economic relationships and institutions, which have been molded by the historical experiences of each nation. The focus of this paper will be examining why France, Spain and Italy share many cultural similarities, yet differ so greatly in their roles as members of the European Union. After a brief background on the European Union, I will discuss the cultural similarities France, Italy and Spain share. I will then mention several economic and political differences between the three countries and use supporting evidence to explain why and in what context these differences have arisen

Predator-Induced Plasticity in Spotted Salamanders (Ambystoma maculatum)

The ability to respond plastically to the environment has allowed amphibians to evolve adaptive responses to spatial and temporal variation in predation threat. However, animals exposed to predators may also show costs of plasticity or tradeoffs. This study examines predator-induced plasticity in larval development, behavior, and metamorphosis in the spotted salamander, Ambystoma maculatum. Salamanders were raised in two treatments: with predator cues (a fish predator, genus Lepomis, on the other side of a divided tank), or without predator cues. During the larval stage the predator treatment group experienced higher mortality rates than the no-predator treatment group. Behavioral trials revealed that predator treatment animals ate less than those not exposed, and that this feeding response was immediately inducible and had lasting effects. Animals in the predator treatment group had smaller tail areas during the mid-larval period. Feeding and body size effects may have contributed to increased mortality in the predator-treatment animals. The timing of metamorphic onset was not affected by the presence of predators, but predator-treatment salamanders had shorter snout/vent lengths at metamorphosis. The duration of metamorphosis showed a potentially adaptive plastic response to the presence of predator cues: metamorphosis was longest in the no-predator treatment group, reduced in the predator treatment group, and even further reduced for animals exposed to predator cues only during metamorphosis. Overall, we found a mix of potentially adaptive and costly plastic responses in spotted salamanders.

Behavioral Implications of Knockout for the Dyslexia-Risk Gene Dcdc2 in Mice

Several genetic linkage and epidemiological studies have provided strong evidence that DCDC2 is a candidate gene for developmental dyslexia, a disorder that impairs a person’s reading ability despite adequate intelligence, education, and socio-economic status. Studies investigating embryonic intra-ventricular RNA interference (RNAi) of Dcdc2, a rat homolog of the DCDC2 gene in humans, indicate disruptions in neuronal migration in the rat cortex during development. Interestingly, these anatomical anomalies are consistent with post mortem histological analysis of human dyslexic patients. Other rodent models of cortical developmental disruption have shown impairment in rapid auditory processing and learning maze tasks in affected subjects. The current study investigates the rapid auditory processing abilities of mice heterozygous for Dcdc2 (one functioning Dcdc2 allele) and mice with a homozygous knockout of Dcdc2 (no functioning Dcdc2 allele). It is important to note that this genetic model for behavioral assessment is still in the pilot stage. However, preliminary results suggest that mice with a genetic mutation of Dcdc2 have impaired rapid auditory processing, as well as non-spatial maze learning and memory ability, as compared to wildtypes. By genetically knocking out Dcdc2 in mice, behavioral features associated with Dcdc2 can be characterized, along with other neurological abnormalities that may arise due to the loss of the functioning gene.

Psychiatrists' and Psychiatric APRNs' Views of the Adolescent Mental Health Nurse's Role In the Inpatient Setting

Current perceptions about nurses’ roles and responsibilities are examined in this study, specifically relating to adolescent inpatient MHNs. Psychiatrists and psychiatric advanced practice registered nurses (APRNs), who work with MHNs and have also published scholarly psychiatric articles, were contacted to request their participation in an anonymous survey hosted by SurveyMonkey.com. This research was conducted to examine the stereotypes that exist against nurses within the health care profession itself, as compared to the pre-existing stereotypes displayed by the media’s view of nurses. Due to investigator time constraints, only six subjects participated in the study. Analysis of survey responses revealed four overarching themes. First, MHNs are a critical component of the health care team, emerging as rigorous, independent leaders, although still classified as female and sociable. Second, MHNs complete a wide range of daily activities, many of which go unnoticed by observers, often resulting in mixed feelings regarding whether MHNs are given the respect and recognition deserved. Third, MHNs treat each patient as a person with unique thoughts, feelings, and physical make-up. Fourth, MHNs act as a coordinator of care between various health professionals to provide the patient with a holistic approach to healing.

The Role of EphA4 in Glial Scar Formation Following Injury

Although many areas of the brain lose their regenerative capacity with age, stem cell niches have been identified in both the subventricular zone (SVZ) along the lateral walls of the lateral ventricles and the subgranular zone (SGZ) of the dentate gyrus (Gage, 2000; Alvarez-Buylla et al., 2001; Alvarez-Buylla and Lim, 2004). The SVZ niche utilizes many mechanisms to determine the migration patterns of neuroblasts along the RMS into the olfactory bulb, one being Eph/ephrin signaling (Conover et al., 2000; Holmberg et al., 2005). EphA4-mediated signaling is necessary for axon guidance during development, and its continued expression in the SVZ niche suggests a regulatory role throughout adulthood. Previous studies have suggested that EphA4 plays a role in the regulation of astrocytic gliosis and glial scar formation, which inhibits axonal regeneration in these areas following spinal cord injury (Goldshmit et al., 2004). Blood vessels may also play an important role in SVZ cell proliferation and neuroblast migration following injury (Tavazoie et al., 2008; Yamashita et al., 2006). The goal of this project is to examine glial scar formation as well as the relationship between SVZ vasculature, neuroblasts, and neural stem cells in EphA4 +/+, EphA4 +/-, and EphA4 -/- mice following a needle stick injury in the cortex or striatum. The outcome of these experiments will determine whether invasive procedures such as injections will affect neuroblast migration and/or the organization of the SVZ.

Characterization of the Putative Xyloglucan Glycosyltransferase GT14 in Arabidopsis thaliana

Plant cell walls largely consist of matrix polysaccharides that are linked to cellulose microfibrils. Xyloglucan, the primary hemicellulose of the cell wall matrix, consists of a repeating glucose tetramer structure with xylose residues attached to the first three units ('XXXG'). In Arabidopsis thaliana, the core XXXG structure is further modified by enzymatic addition of galactose and fucose residues to the xylose side chains to produce XLXG, XXLG, XLLG and XLFG structures. GT14 is a putative glycosyltransferase in the GT47 gene family. Initial predictions of GT14's hydrophobic regions, based on its translated amino acid sequence, are almost identical to its Arabidopsis homolog MUR3, which is a xyloglucan galactosyltransferase targeted to the Golgi membrane. This suggests that, like MUR3, GT14 possesses a transmembrane domain and that it is targeted to the Golgi. The monosaccharide composition of leaves from T-DNA insertion knockouts of GT14 was analyzed by gas-liquid chromatography. The gt14 plants were found to have lower fucose and higher mannose contents than wild type plants. Analysis of cell wall and soluble fractions from gt14 and wild type plants revealed that most of the deficiency in fucose was accounted for in the cell wall, supporting the idea that GT14's target is xyloglucan. Finally, gt14 and wild type plants were transformed with GT14 for complementation and overexpression analysis. The majority of transformed plants did not show significant changes with regard to monosaccharide composition. This may be because the plants were in the T1 generation and, thus, hemizygous. Analysis of homozygous plants in the T2 generation may reveal noticeable changes. Further studies on the xyloglucan composition of gt14 plants are necessary to put the observed reduction in cell wall fucose into a meaningful context.

The Framework of Trade in the Council for Mutual Economic Assistance

This paper establishes an overview of the variables and constraints that affected trade in the Council for Mutual Economic Assistance. It explores the origins of COMECON, the demographic and resource distribution of the member nations, and the role of trade in a centrally planned economy. The paper’s primary focus is on the emergence of a bilateral trade structure, the faulty price mechanism, and the nonconvertibility of currencies. The paper documents the origins and relationships between the constraints of trade within COMECON, and argues that ultimately, these constraints prevented COMECON from fully achieving its economic objectives.

Investigating the Diversity of Radial Glia Fates in the Rat Neocortex

Radial Glia (RG) are a mitotically active population of cells which reside within the ventricular zone at the lateral ventricle and give rise to the pyramidal neurons and astrocytes of the neocortex. Through cellular divisions, RG produce two daughter cells, one which resides in the ventricular zone and becomes another RG while the other is an immature progenitor which migrates away from the ventricle and populates the growing cortex. RG have been found to be a heterogeneous population of cells which express different surface antigens and genetic promoters which may influence the cellular fate of their progeny. In this study we have investigated the progenitor profiles of two promoters, nestin (a neural intermediate filament) and GLAST (astrocyte specific glutamate transporter) within the RG. In-utero electroporation was used to transfect reporter plasmids under the control of promoter driven Cre-Recombinase into the RG lining the lateral ventricle during mid-neurogensesis (E14). It was found that there was a large amount of overlap between the nestin and GLAST expressing populations of RG, however, there was still a small subset of cells which exclusively expressed GLAST. This prompted us to investigate the lineage of these two promoters using the PiggyBac transposon system which uses promoter driven episomal plasmids to incorporate a reporter gene into the genome of the transfected cells, allowing use to trace their full progeny. Our data shows that nestin expressing RG generate mostly neurons and few astrocytes while the GLAST expressing RG generate a greater proportion of astrocytes to neurons.

Emotional Content in Autobiographical Memory through an Attachment Theory Framework

The current study investigates the relationship between individual differences in attachment style and the recall of autobiographical memories. According to attachment theory, affect regulation strategies employed by individuals high in attachment anxiety and high in attachment avoidance are likely to influence how information about the past is recalled. This study examines how attachment anxiety and attachment avoidance relate to the presence of negative emotions in autobiographical memories of upsetting events with important relationship figures (i.e., mother, father, or roommate). Participants included 248 undergraduate students ranging from ages 18-22 that attend a public university in the northeast. As hypothesized, individuals with an avoidant attachment expressed less sadness in their responses to the written narrative task, especially when prompted for memories involving their primary caregiver. Contrary to the hypothesis, anxiously attached individuals did not display higher levels of worry/fear emotions in their responses to the written narrative. Attachment anxiety was related to some differences in emotional content; however, this varied by relationship partner. The results provide evidence linking attachment style to emotion selection and retrieval in autobiographical memories of ‘upsetting’ events. Implications for close relationships and therapy are discussed.

METALLOTHIONEIN RECEPTOR EXPRESSION IN LEUKOCYTES

Metallothionein (MT) represents a family of low molecular weight, cysteine-rich proteins that play a number of roles in cellular homeostasis. MT is synthesized as a consequence of a variety of cellular stressors, including exposure to toxic metals, increased temperature, tissue wounding, as well as inflammatory and tumorigenic agents. This protein has been found in both intracellular compartments and extracellular spaces, and its function may depend in part on its location. Extracellular MT is able to redistribute heavy metals between tissues, act as a powerful antioxidant, affect cell proliferation, and cause the suppression of T-dependent humoral immunity. The nature of the interaction of MT with the plasma cell membrane has yet to be characterized, despite many observations that there is a significant pool of extracellular MT, and that this extracellular MT will bind to leukocyte plasma membranes. In light of studies that MT can be detected on the surface of leukocytes from animals immunized in the presence of adjuvant, and that an MT specific receptor has been found on the surface of astrocytes, we have investigated the nature of the potential MT-specific surface receptor-binding site(s) on the plasma membrane of leukocytes. The identification of MT-receptors will allow for the characterization of the mechanism MT uses for immunomodulation, for the manipulation of MT in its immunomodulatory role, and for the identification of patients at higher risk for those potentially harmful immunomodulatory effects.

Gender Difference in Emotional and Behavioral Responses of Being Rendered Invisible

This study examined gender differences in emotional and behavioral responses to an experience of being invisible to others. Invisibility was defined as being ignored, slighted and overlooked by others. Participants recalled their own experience and answered questions about it and their responses on an anonymous web-based survey. Although such experiences could be very unpleasant, people may respond to such negative experiences very differently. It was hypothesized that in a patriarchal society like the United States in which men hold more power than women, that men would show emotion that was more aggressive such as anger, and respond more violently to incidents they were not respected. Women, on the other hand, were expected to be more subservient in their behavior and responses, show submissive emotions such as sadness, and respond less violently when they were not respected.

Potential Role of Adenosine Signaling in Acetic Acid Activation of Murine Sensory Neurons

Chronic respiratory illnesses are a significant cause of morbidity and mortality, and acute changes in respiratory function often lead to hospitalization. Air pollution is known to exacerbate asthma, but the molecular mechanisms of this are poorly understood. The current studies were aimed at clarifying the roles of nerve subtypes and purinergic receptors in respiratory reflex responses following exposure to irritants. In C57Bl/6J female mice, inspired adenosine produced sensory irritation, shown to be mediated mostly by A-delta fibers. Secondly, the response to inhaled acetic acid was discovered to be dually influenced by C and A-delta fibers, as indicated by the observed effects of capsaicin pretreatment, which selectively destroys TRPV1-expressing fibers (mostly C fibers) and pretreatment with theophylline, a nonselective adenosine receptor antagonist. The responses to both adenosine and acetic acid were enhanced in the ovalbumin-allergic airway disease model, although the particular pathway altered is still unknown.

Rights at Risk: Refugees in the New South Africa

This thesis seeks to analyze the relationship between public attitudes toward refugees in a refugee receiving state and the realization of the legal rights afforded refugees (de facto rights). I hypothesize that the more negative a host culture is toward refugees, the less refugees are able to realize their rights. Conversely, the more positive a host culture is toward refugees, the more refugees are able to realize their rights. I test the hypothesis through a case study of refugee populations in Cape Town, South Africa, based on research conducted from May to June 2007. The orientation (positive or negative) of the host culture's perceptions toward a refugee group (Independent Variable) is measured through: (1) a coded content analysis of the South African media, (2) a coded content analysis of semi-structured interviews, and (3) an assessment of secondary source public opinion surveys and reports. The realization of refugee rights (Dependent Variable) is operationalized as a function of two rights: (1) the right to personal physical integrity and (2) the right to protection from unlawful detention. These rights are measured by coding (1) media reports and (2) interviews, and by (3) assessing NGO reports and secondary source public opinion surveys. My empirical data shows that the cultural orientation toward refugees is not overwhelmingly negative, and the realization of rights is not conclusively "low." However, the frequency of data coded "negative" and "low" versus "positive" or "high" suggest that South Africans regard refugees somewhat negatively and that rights are not fully realized. This finding is strengthened by the analysis of secondary sources and field notes.

Explicit and Implicit Methods In Solving Differential Equations

Differential equations are equations that involve an unknown function and derivatives. Euler's method are efficient methods to yield fairly accurate approximations of the actual solutions. By manipulating such methods, one can find ways to provide good approximations compared to the exact solution of parabolic partial differential equations and nonlinear parabolic differential equations.