Forward-looking Methods Research Articles

Single-Cell Analysis Reveals that Chronic Silver Nanoparticle Exposure Induces Cell Division Defects in Human Epithelial Cells.

Multiple organizations have urged a paradigm shift from traditional, whole animal, chemical safety testing to alternative methods. Although these forward-looking methods exist for risk assessment and predication, animal testing is still the preferred method and will remain so until more robust cellular and computational methods are established. To meet this need, we aimed to develop a new, cell division-focused approach based on the idea that defective cell division may be a better predictor of risk than traditional measurements. To develop such an approach, we investigated the toxicity of silver nanoparticles (AgNPs) on human epithelial cells. AgNPs are the type of nanoparticle most widely employed in consumer and medical products, yet toxicity reports are still confounding. Cells were exposed to a range of AgNP doses for both short- and-long term exposure times. The analysis of treated cell populations identified an effect on cell division and the emergence of abnormal nuclear morphologies, including micronuclei and binucleated cells. Overall, our results indicate that AgNPs impair cell division, not only further confirming toxicity to human cells, but also highlighting the propagation of adverse phenotypes within the cell population. Furthermore, this work illustrates that cell division-based analysis will be an important addition to future toxicology studies.

Do customer profitability analyses pay? A survey of large Norwegian companies

The purpose of this paper is to study the relationships between the extents of use of customer profitability analyses (CPA) and business performance. In addition to CPA as an overall construct, five methods are included: 1) CPA of individual customers; 2) customer segments; 3) assessments of customer lifetime value; 4) valuations of customers; 5) customers as investments. A total of 437 large Norwegian companies were invited to answer a questionnaire, of which 171 participated giving a response rate of 39%. CPA (overall construct) is positively linked to business performance. CPA of individual customers is the only method that significantly drives business performance. Thus, conducting detailed customer profitability analyses to establish reliable customer profitability accounts appears to be worth the effort. The respondents perceive the three forward-looking methods, i.e., (3), (4) and (5) as variations of one approach. Analogous studies are highly recommended. Cost estimation methods could also be addressed.

Mousterian in Balzi Rossi (Ventimiglia, Liguria, Italy): New insights and old collections

Abstract Balzi Rossi (Grimaldi) is a worldwide famous complex of Paleolithic sites located on the Franco-Italian border (Ventimiglia, Liguria). Especially known for its Upper Paleolithic occupations, each site also contained Middle Paleolithic deposits in which Mousterian evidence were early unearthed. The Museum of Prehistoric Anthropology of Monaco conserves a large part of these collections originated from Villeneuve's excavations at the end of the 19th century. This fieldwork based on forward-looking methods and commissioned by Prince Albert the 1st of Monaco involved several caves (Prince, Cavillon, and Enfants) and one shelter (Lorenzi). The few Barma Grande artefacts included were donated later on. Despite the challenges provided by this kind of assemblages, excavated over a century ago and at most composed of two thousands of pieces, it was very important to conduct an exhaustive study on these underestimated or unpublished Mousterian components. Indeed, different approaches evaluated their reliability and yielded new insights on Mousterian context and behaviors in the Balzi Rossi between MIS 5–3 embedded in new results and programs of researches. Historiographic researches updated and completed beforehand various settings. Geographical and stratigraphical distribution/reallocation, recoveries of artefacts, stocktaking of collections are few examples of better basis acquired by preparatory works. Regarding the specific study of the material, lithotype analysis revealed two main important results: large procurement territories, up to 150–180 km for some Mousterian groups (Cavillon-III and Inferior of Riviere Units, Lorenzi, Prince-E Unit), and an amazing constant techno-economic strategy (e.g. Levallois points in peripheral flints, Levallois blades in semi-local raw material, isolated allochtone retouched tools). However, techno-typology data allowed not only common patterns inter and intra sites but some variations underlined and confronted widely. These differences involved, for example, use of methods (global disappearance of Levallois methods, frequency of Discoid debitage), functional and productions aims (abundant and voluminous cores in Lorenzi; huge, lengthened blades in Cavillon-Riviere's Inferior Unit; selection of blanks based on morphometry; scrapers and denticulate proportions). Compared on certain points to the other Balzi Rossi series stemming from modern excavations (Mochi, Bombrini, ex-Birreria, ex-Casino), a Mousterian synchronic and diachronic panorama had been drawn for the first time. Moreover, replaced within penecontemporaneous assemblages discovered in neighboring sites (e.g. Madonna dell'Arma, Caverna della Fate, Manie, San Francesco, Colombo, Santa Lucia Superiore), this outcome contributes to improve our knowledge on Mousterian material cultures and behaviors in Southeast of France, Italy as well as in the broader of Mediterranean area.

Complexity of Forest Management: Exploring Perceptions of Dutch Forest Managers

Challenges of contemporary forest management are frequently referred to as complex. This article empirically studies complexity in forest management decision-making. In contrast to what is often assumed in the literature, this article starts by assuming that complexity does not just consist of an external descriptive element, but also depends on how decision-makers perceive the system at hand. This “perceived complexity” determines decision-making. We used a straightforward interpretation of perceived complexity using two criteria: the number of factors considered and the uncertainty perceived about these factors. The results show that Dutch forest managers generally consider forest management decision-making to be complicated (many factors to consider) rather than complex (many uncertain factors to consider). Differences in sources of complexity confirm the individual character of perceived complexity. The factors perceived to be most relevant for decision-making (the forest itself, the organization’s objective, the cost of management, public opinion, national policies and laws, and new scientific insights and ideas) are generally seen as rather certain, although “complexity reduction” may play a role that can adversely affect the quality of decision-making. Additional use of more open-ended, forward-looking methods, such as qualitative foresight tools, might enable addressing uncertainty and complexity, and thereby enhance decision-making in forest management to prepare for increasing complexity in the future.

Theoretical and Practical Aspects of Corporate Income Tax

Corporate income tax burden comparisons in different countries are mostly performed by using the statutory corporate tax rates. A more objective level of the current corporate tax burden, however, is represented by effective corporate tax rates that include the influence of both factors, i.e. the statutory corporate tax rate and the tax base. The economic literature (see e.g. Nicodeme, G., European Commission 2001) offers a variety of approaches toward calculating effective corporate tax rates. The most commonly used ones can be divided into three groups: approaches based on using the macro backward-looking methods, micro backward-looking methods and micro forward-looking methods. The differences among macro and micro approaches depend on the data used. The macro approaches compute the effective tax rates based on aggregated macroeconomic data, contained in the national accounting of individual states. The micro approaches calculate these rates using elements of financial statements of individual companies that contain either empirical data or the data concerning theoretical perspectives. To estimate the company’s tax burden the backward-looking approaches use the ex-post reallife data of the companies concerned. The forward-looking approaches use the data concerning particular future entrepreneurial investment decisions of companies. Approaches based on the macro backward-looking methods are able to detect the total taxation differences at the national level. Approaches based on the micro backward-looking methods are mainly based on the nationality of particular companies, regardless of the nationality of tax systems that currently affect their taxable operations. Approaches based on the micro forward-looking methods are based on methodologies developed by King, M.A. and Fullerton, D. (National Bureau of Economic Research Working Paper No.1058, 1983), and also by Devereux and Griffi (Institute for Fiscal Studies Working Paper Series No.W98/16, 1999), and do not Int Adv Econ Res (2015) 21:247–248 DOI 10.1007/s11294-014-9505-9

Reckoning with the Communist Past in Romania: A Scorecard

During the first two decades following the collapse of the communist regime, Romania has reckoned with the human rights infringements perpetrated from 1945 to 1989 with the help of a range of official and unofficial, judiciary and non-judiciary, backward- and forward-looking methods pursued by a variety of state and non-state actors. This article summarises the progress registered to date in court trials, lustration, access to secret files, property restitution, the truth commission, rehabilitation of former political prisoners, compensation to victims and their descendants, the opinion tribunal, forensic investigations, rewriting history books, unofficial truth projects and memorialisation.

Did Adoption of Forward-Looking Valuation Methods Improve Valuation Accuracy in Shareholder Litigation?

Before 1984, Delaware judges relied exclusively on the Delaware Block method—an appraisal formula based on trailing earnings and liquidation value—to price shares in shareholder litigation. In 1984, the Delaware Supreme Court changed the law to permit its judges to use any valuation method they deem appropriate. As a result, judges and litigants began switching from the Block method and adopting forward-looking valuation techniques based on cash flow and earnings forecasts. While the use of forward-looking methods potentially improves valuation accuracy by incorporating forecast information, the use of forecasts allows more room for subjective manipulation. Did the adoption of forward-looking methods improve or reduce valuation accuracy in shareholder litigation? We address this question using a comprehensive hand-collected sample of all Delaware corporate “appraisal-remedy” cases published between 1966 and 2002 in Lexis-Nexis. The sample identifies, on a case-by-case basis, the plaintiff's, the defendant's, and the judge's valuation methods and resulting valuation estimates. We show that the adoption of forward-looking valuation methods improves litigants' valuation accuracy on average.

666 Will oral drug replace IV treatment?

Balzi Rossi (Grimaldi) is a worldwide famous complex of Paleolithic sites located on the Franco-Italian border (Ventimiglia, Liguria). Especially known for its Upper Paleolithic occupations, each site also contained Middle Paleolithic deposits in which Mousterian evidence were early unearthed. The Museum of Prehistoric Anthropology of Monaco conserves a large part of these collections originated from Villeneuve's excavations at the end of the 19th century. This fieldwork based on forward-looking methods and commissioned by Prince Albert the 1st of Monaco involved several caves (Prince, Cavillon, and Enfants) and one shelter (Lorenzi). The few Barma Grande artefacts included were donated later on. Despite the challenges provided by this kind of assemblages, excavated over a century ago and at most composed of two thousands of pieces, it was very important to conduct an exhaustive study on these underestimated or unpublished Mousterian components. Indeed, different approaches evaluated their reliability and yielded new insights on Mousterian context and behaviors in the Balzi Rossi between MIS 5–3 embedded in new results and programs of researches.Historiographic researches updated and completed beforehand various settings. Geographical and stratigraphical distribution/reallocation, recoveries of artefacts, stocktaking of collections are few examples of better basis acquired by preparatory works. Regarding the specific study of the material, lithotype analysis revealed two main important results: large procurement territories, up to 150–180 km for some Mousterian groups (Cavillon-III and Inferior of Rivière Units, Lorenzi, Prince-E Unit), and an amazing constant techno-economic strategy (e.g. Levallois points in peripheral flints, Levallois blades in semi-local raw material, isolated allochtone retouched tools). However, techno-typology data allowed not only common patterns inter and intra sites but some variations underlined and confronted widely. These differences involved, for example, use of methods (global disappearance of Levallois methods, frequency of Discoïd debitage), functional and productions aims (abundant and voluminous cores in Lorenzi; huge, lengthened blades in Cavillon-Rivière's Inferior Unit; selection of blanks based on morphometry; scrapers and denticulate proportions). Compared on certain points to the other Balzi Rossi series stemming from modern excavations (Mochi, Bombrini, ex-Birreria, ex-Casino), a Mousterian synchronic and diachronic panorama had been drawn for the first time. Moreover, replaced within penecontemporaneous assemblages discovered in neighboring sites (e.g. Madonna dell'Arma, Caverna della Fate, Manie, San Francesco, Colombo, Santa Lucia Superiore), this outcome contributes to improve our knowledge on Mousterian material cultures and behaviors in Southeast of France, Italy as well as in the broader of Mediterranean area.