Utilization Of Reserves Research Articles

Classification of Reserves for Business Accounting Purposes

Due to accumulation of reserves and their appropriate accounting and recording, business enterprises are allowed to increase assets, quickly respond on the occurrence of unpredicted costs and liabilities, and comply with the principle of business continuity. The classification of reserves as objects of accounting is the key to the sound recording and enclosure of information about them in the financial statements of a business enterprise. The research objective is to analyze and sum up classification criteria and types of reserves, and to develop recommendations on improvements in the classification of reserves for business accounting purposes. 
 Approaches of Ukrainian authors to the classification of business reserves as an object of accounting are investigated. It is revealed that the researchers propose a wide range of the classification criteria. The most widespread classification criteria are compulsory accumulation, accumulation sources, and accumulation purpose. But the proposed criteria are diverse to the extent that the system approach to the recognition, valuation and recording of reserves cannot be applicable. The author’s approach to the classification of reserves by various criteria is proposed as a way to resolve the problems of constructing an accounting system for reserves as accounting objects and provide an appropriate information support for business enterprises. The types of reserves and classification criteria proposed by the author on the basis of the research can give multifaceted characteristics of the studied object, and can be used as a framework for accounting and recording of transactions related with accumulation and utilization of reserves.

EIF3k Domain-Containing Protein Regulates Conidiogenesis, Appressorium Turgor, Virulence, Stress Tolerance, and Physiological and Pathogenic Development of Magnaporthe oryzae Oryzae.

The eukaryotic translation initiation factor 3 (eIF3) complex consists of essential and non-essential sub-complexes. Non-essential eIF3 complex subunits, such as eIF3e, eIF3j, eIF3k, and eIF3l, modulate stress tolerance and enhance the lifespan of Neurospora crassa and Caenorhabditis elegans. However, there is limited knowledge of the role of the non-essential eIF3 sub-complex in the pathophysiological development of plant fungal pathogens. Here, we deployed genetic and biochemical techniques to explore the influence of a hypothetical protein containing eIF3k domain in Magnaporthe oryzae Oryzae (MoOeIF3k) on reproduction, hyphae morphogenesis, stress tolerance, and pathogenesis. Also, the targeted disruption of MoOeIF3k suppressed vegetative growth and asexual sporulation in ΔMoOeif3k strains significantly. We demonstrated that MoOeIF3k promotes the initiation and development of the rice blast disease by positively regulating the mobilization and degradation of glycogen, appressorium integrity, host penetration, and colonization during host–pathogen interaction. For the first time, we demonstrated that the eIF3k subunit supports the survival of the blast fungus by suppressing vegetative growth and possibly regulating the conversions and utilization of stored cellular energy reserves under starvation conditions. We also observed that the deletion of MoOeIF3k accelerated ribosomal RNA (rRNA) generation in the ΔMoOeif3k strains with a corresponding increase in total protein output. In summary, this study unravels the pathophysiological significance of eIF3k filamentous fungi. The findings also underscored the need to systematically evaluate the individual subunits of the non-essential eIF3 sub-complex during host–pathogen interaction. Further studies are required to unravel the influence of synergetic coordination between translation and transcriptional regulatory machinery on the pathogenesis of filamentous fungi pathogens.

Monitoring and management of high-end tourism in protected areas based on 3D sensor image collection

The expansion of tourism demand and the rapid growth of tourism industry objectively promote the tourism development and utilization of nature reserves. At present, there are various difficulties in the practical application of tourism environmental capacity assessment technology in nature reserves. This article attempts to carry out tourism monitoring and management in protected areas by combining 3D sensor image acquisition and environmental capacity assessment technology. First of all, this paper proposes a dynamic monitoring plan for the ecological environment of the reserve using 3D sensor image acquisition technology, and realizes the monitoring of tourists in the reserve and the collection of natural environment data. Secondly, this article proposes a new natural reserve tourism environment capacity assessment and pricing plan, and takes the Changtang National Park high-end tourism project as an example, and discusses its application in the form of a case study. This program provides a new solution for balancing the economic and environmental benefits of the reserve. Through simulation tests and questionnaire surveys, we found that the program can effectively improve the nature protection and tourism inspection work in the reserve.

Market responses to cash dividends distributed from capital reserves

Companies were once only allowed to distribute cash dividends from retained earnings. How will markets respond if they are allowed to distribute cash dividends from capital reserves? In Taiwan, companies have recently been permitted to directly distribute cash dividends from capital reserves instead of retained earnings. This study provides a new approach to the utilization of capital reserves. The findings can be summarized as follows: (1) Just like traditional cash dividends distributed from retained earnings, variations in the dividend payout ratio are positively correlated with market responses if cash dividends are distributed from capital reserves; and (2) markets present a lower evaluation of cash dividends distributed from capital reserves than those distributed from retained earnings.

100% renewable energy: A multi-stage robust scheduling approach for cascade hydropower system with wind and photovoltaic power

This paper explores a new multi-stage robust scheduling method for cascade hydropower system considering nonanticipativity. In the existing scheduling methods, the nonanticipativity and robustness of solutions are not considered simultaneously, which may result in infeasibility in the actual operation of energy system. And, due to concerns about operation security, the available reserve of the hydropower system are not fully utilized. To this end, this paper proposes a novel multi-stage robust scheduling method for cascade hydropower system to guarantee the feasibility of scheduling solutions and increase the utilization of hydropower reserves. Specifically, first, an important proposition is presented to accurately describe the relationship between the hydropower output and the operation security of electricity system, indeed, the nonanticipativity and robustness are considered against the uncertainties of loads and renewable outputs. Second, based on this proposition, a pre-scheduling model of cascade hydropower is established to ensure the security of the whole energy system against the uncertainties of natural inflows. Last, within the safe ranges, a real-time economic dispatch model is solved to obtain final scheduling decisions that guarantee both operation security and economy of energy system. Numerical tests implemented on a real energy system verify the effectiveness of proposed method.

Leadership Styles and Labor Market Conditions

Why do some leaders use praise as a means to motivate workers, whereas other leaders use social punishment? This paper develops a simple economic model to examine how leadership styles depend on the prevailing labor market conditions for workers. We show that the existence of a binding wage floor for workers (e.g., due to trade union wage bargaining, minimum wage legislation, or limited-liability protection) can make it attractive for firms to hire a leader who makes use of social punishment. Although the use of social punishments generally is socially inefficient, it lessens the need for high bonus pay, which allows the firm to extract rents from the worker. In contrast, firms hire leaders who provide praise to workers only if it is socially efficient to do so. Credible use of leadership styles requires either repeated interaction or a leader with the right social preferences. In a single-period setting, only moderately altruistic leaders use praise as a motivation tool, whereas only moderately spiteful leaders use social punishment. Lastly, we show that when the leaders’ and workers’ reservation utilities give rise to a bigger income gap between leaders and workers, attracting spiteful leaders becomes relatively less costly and unfriendly leadership becomes more prevalent. This paper was accepted by Axel Ockenfels, behavioral economics and decision analysis.

Ffr-ct To Augment Screening For Allograft Vasculopathy In Pediatric Patients Post Heart Transplantation - Feasibility Study

Introduction: Detecting coronary allograft vasculopathy (CAV) in children involves invasive coronary angiography (CAG). Coronary computed tomography (CCT) imaging was shown to have excellent negative predictive value and good accuracy in detecting CAV compared to CAG. The feasibility and utility of CT-Derived Fractional Flow reserve (FFRCT) in patients at risk for CAV was never studied in the pediatric population. Our objective of this study was to assess the feasibility of applying FFRCT to pediatric patients with variant ages and BSA ranges.

Numerical simulation study on the volcanic gas reservoirs in block C of Xushen Gasfield

Block C of Xushen Field is one kind of the volcanic reservoirs with the bottom water. Since the development, the dynamic characteristics of the block are characterized by large differences in gas well productivity, formation water production, and low effective utilization of reserves. Using the dual-medium numerical model, through historical simulation and combination with gas well dynamic, the block pressure and, water body changes and remaining reserves distribution characteristics are clarified. The research shows that the remaining reserves of the block are mainly concentrated in the vicinity of xs901, xs903-p1 and the northwest periphery of xs902. With the increase of production allocation, the water production of six old wells such as XS9-7 increased rapidly and significantly, while the bottom water coning was obvious. Through six sets of gas production rate development plans with different magnification, consider whether the gas distribution can stabilize the output, water production, bottom hole flow pressure, and fluid accumulation. The optimal development plan of the old well in the block is determined comprehensively.

Cold plasma treatment improves seed germination and accelerates the establishment of centipedegrass

AbstractCold plasma seed treatment has the potential for improving seed germination and seedling growth. However, the effects of cold plasma on seed germination and plant growth of perennial plants are unknown. Centipedegrass [Eremochloa ophiuroides (Munro) Hack.] was used to study the effect of cold plasma on seed germination, plant growth, and plant physiological mechanisms. Seeds were treated with different doses (0, 30, 60, 90, 120, 150, 180, and 210 W) of cold plasma. After cold plasma treatment, germination and biophysical characteristics of seeds, turf quality parameters, and physiological responses were investigated. Results showed that 120 W of cold plasma treatment significantly improved germination and turf quality of centipedegrass, and germination rate, germination speed, and uniformity of emergence were improved. Adventitious root numbers and dry weights of shoots and roots of seedlings increased. In addition, water uptake increased because of the increased conductivity and decreased apparent contact angle. Seed reserve utilization parameters, including α‐amylase and protease activities, soluble sugar and protein contents, and seed reserve utilization efficiency, all increased. Mean percentage of turfgrass coverage, stem diameter, leaf thickness, and dry weights of shoots and roots increased. Chlorophyll content, net photosynthetic rate, root activity, and microelements contents also increased. Overall, cold plasma treatment improved the seed germination and turf quality by increasing the water uptake of seeds, seed reserve utilization, photosynthetic efficiency, and nutrient uptake capacity.

Fairness and efficiency for allocations with participation constraints

We propose a notion of fairness for allocation problems in which different agents may have different reservation utilities, stemming from different outside options, or property rights. Fairness is usually understood as the absence of envy, but this can be incompatible with reservation utilities. It is possible that Alice's envy of Bob's assignment cannot be remedied without violating Bob's participation constraint. Instead, we seek to rule out justified envy, defined as envy for which a remedy would not violate any agent's participation constraint. We show that fairness, meaning the absence of justified envy, can be achieved together with efficiency and individual rationality. We introduce a competitive equilibrium approach with price-dependent incomes obtaining the desired properties.

Price Delegation or Not? The Effect of Heterogeneous Sales Agents

In this study, we examine the effect of the differences in both sales ability and reservation utility on the design of the pricing scheme and compensation contract under asymmetric information. Heterogeneity with ability‐dependent reservation utility generates conflicted screening and pooling effects that preclude separating and pooling equilibria, respectively; with which agents may work harder under either centralized or delegated pricing scheme than if they were homogeneous and, in certain scenarios, no premiums (information rents) are paid. These findings are driven by the dynamics between the differences in agents’ reservation utilities and in their effort costs or rewards that arise when their true types are concealed. We show that optimal separating contracts generate the same profit under centralized and delegated pricing because separating contracts under centralization retain the pricing flexibility of delegation. However, a certain form of pooling contract under delegated pricing can outperform the optimal pooling contract under centralization because the upside of pricing flexibility under delegation dominates the downside caused by reduced effort incentives. Under the optimal contracts, delegated pricing is as profitable to the firm as centralized pricing when the difference of reservation utilities is small or when the difference is large but the ability gap is small, and delegation is preferred when the difference of reservation utilities is moderate or when both the difference and the ability gap are large.

The role of energy reserves in common carp performance inferred from phenotypic and genetic parameters

In temperate zones, energy reserves of fish are closely related to survival during the first winter of their life. In this study, the genetic and phenotypic background of the accumulation, mobilization and utilization of energy reserves was investigated in Amur mirror carp. To achieve this, the role of traits related to energy reserves on fish performance during the first winter and further periods of rearing was investigated. The experimental stock was established by four full-factorial matings of 5 dams and 10 sires to generate up to 200 full-sibling families. The offspring were sampled before and after the first winter rearing period. Seasonal variation in direct and indirect measures of energy status was examined using Fulton's condition factor (FC), hepato-somatic index (HSI), visceral index (VSI_NO), glycogen, fat and protein in hepatopancreas (HP) and muscle fat content. Other performance traits were also recorded (weight, resistance to koi herpesvirus disease). All traits related to energy reserves, except HP protein, were significantly lower after the first winter. Overall, HP glycogen and fat from muscle, HP and viscera were mobilized during winter. However, genetic correlations between same traits recorded in autumn and spring were lower than 0.8 for most of the traits, implying that not all families responded to overwintering in a similar manner. Heritability also differed before and after the first winter. Before the first winter, all traits had low to medium heritability (0.05–0.35), but after the winter the same traits were moderately or highly heritable (0.22–0.58). Interestingly, HP glycogen traits, unlike HP fat and HP protein, and HSI recorded in yearlings were positively genetically correlated with survival during the third growing season (rg = 0.49–0.72). This study provides the first evidence of a genetically based strategy for energy mobilization related to overwintering of common carp. Measuring of FC and HSI could be used to monitor the energy status of common carp and to provide a supplementary tool for management of carp stocks.

Data-driven distributionally robust transmission expansion planning considering contingency-constrained generation reserve optimization

Releasing quick-response spinning-reserves yields a critical corrective implementation to deal with emergency conditions. Since the reserve capacity allocation is always omitted in transmission expansion planning problems, the robustness to uncertainty factors cannot be strictly guaranteed. In this context, a two-stage data-driven distributionally robust transmission expansion planning model is proposed to incorporate the pre- and post-contingency generation reserve optimization. For the sake of robustness enhancement, the bundled uncertainty of renewable output power, renewable probability distribution, and N-K security is simultaneously guarded against in the planning procedure. Specifically, the first-stage problem decides on transmission expansions and allocates the preventive reserve capacity. Afterwards, limited by the planning schemes and available reserves, the post-contingency operation schedules under bundled uncertainty are produced with optimal reserve utilization in the second-stage problem. Moreover, without any assumption of renewable probability distribution, a data-driven methodology based on the mixed confidence uncertainty set is employed to describe the probability fluctuations, which enables to improve the model conservativeness by inserting more historical data. Furthermore, a parallel column-and-constraint generation (C&CG) algorithm is presented to accelerate the solution process. At last, the proposed method is applied in both IEEE 24-bus and 118-bus test systems to derive the planning schemes, which strongly demonstrates the robustness and economic efficiency under bundled uncertainty.

Utilization of spare substances of Zea mays L. seeds during germination under the combined effect of growth regulators and presence or absence of light

Functional changes in the source-sink system of maize sprouts under combination of external (light/dark) and hormonal (gibberellic acid/retardant) factors during germination were studied. It was found that the phytohormone action significantly increased the coleoptile, root and seedling length, dry matter mass of organs, both in light and in dark. Tebuconazole caused the opposite effect due to its retardant action. The inactivation of endogenous phytohormone was confirmed by less intensive use of seed substances, the minimum dry matter of root and coleoptile and lower reserve utilization rates under tebuconazole influence, in particular under photomorphogenesis condition. The non-maximum mass of cotyledons may indicate a kind of optimization of use of reserves under tebuconazole treatment. Gibberellin stimulated starch breakdown in both light and dark, but starch usage was higher in dark. The lower content of sugar in the seeds of skotomorphic plants in control and under gibberellin action was explained by intense outflow for the organogenesis needs. Gibberellin stimulated the hydrolysis of reserve protein after intensive starch hydrolysis in dark. Specific gibberellin regulation of phosphorus outflow for the organogenesis processes under the photo- and skotomorphogenesis conditions and no regulation for potassium under photomorphogenesis conditions were found.

Cardiovascular magnetic resonance assessment of coronary flow reserve improves risk stratification in heart failure with preserved ejection fraction

BackgroundCoronary microvascular dysfunction (CMD) has been proposed as a novel mechanism for the pathophysiology of heart failure (HF) with preserved ejection fraction (HFpEF). Recent studies have suggested the potential utility of coronary flow reserve (CFR) as a marker of CMD in patients with HFpEF. Phase contrast (PC) cine cardiovascular magnetic resonance (CMR) of the coronary sinus has emerged as a non-invasive method to quantify CFR. We aimed to investigate the prognostic value of CMR-derived CFR in patients with HFpEF.MethodsData from 163 HFpEF patients (73 ± 9 years; 86 [53%] female) were retrospectively analyzed. Coronary sinus blood flow was measured in all patients, and myocardial blood flow was calculated as coronary sinus blood flow divided by left ventricular mass. CFR was calculated as the myocardial blood flow during adenosine triphosphate infusion divided by that at rest. Adverse events were defined as all-cause death and hospitalization due to HF exacerbation. Event-free survival stratified according to CFR < 2.0 was estimated with Kaplan–Meier survival methods and Log-rank test.ResultsDuring a median follow-up of 4.1 years, 26 patients (16%) experienced adverse events. CMR-derived CFR was significantly lower in HFpEF with adverse events compared with those without (1.93 ± 0.38 vs. 2.67 ± 0.52, p < 0.001). On a Kaplan Meier curve, the rates of adverse events were significantly higher in HFpEF patients with CFR < 2.0 compared with HFpEF with CFR ≥ 2.0 (p < 0.001). The area under the curve of CFR for predicting adverse events was significantly higher than that of LGE (0.881 vs. 0.768, p = 0.037) and GLS (0.881 vs. 0.747, p = 0.036).ConclusionsCFR assessed using coronary sinus PC cine CMR may be useful as a non-invasive prognostic marker for HFpEF patients.

Serial coronary CT angiography-derived fractional flow reserve and plaque progression can predict long-term outcomes of coronary artery disease.

To investigate the utility of coronary CT angiography-derived fractional flow reserve (FFRCT) and plaque progression in patients undergoing serial coronary CT angiography for predicting major adverse cardiovascular events (MACE). This retrospective study evaluated patients suspected or known coronary artery disease who underwent serial coronary CT angiography examinations between January 2006 and December 2017 and followed up until June 2019. The primary endpoint was MACE, defined as acute coronary syndrome, rehospitalization due to progressive angina, percutaneous coronary intervention, or cardiac death. FFRCT and plaque parameters were analyzed on a per-vessel and per-patient basis. Univariable and multivariable COX regression analysis determined predictors of MACE. The prognostic value of FFRCT and plaque progression were assessed in nested models. Two hundred eighty-four patients (median age, 61 years (interquartile range, 54-70); 202 males) were evaluated. MACE was observed in 45 patients (15.8%, 45/284). By Cox multivariable regression modeling, vessel-specific FFRCT ≤ 0.80 was associated with a 2.4-fold increased risk of MACE (HR (95% CI): 2.4 (1.3-4.4); p = 0.005) and plaque progression was associated with a 9-fold increased risk of MACE (HR (95% CI): 9 (3.5-23); p < 0.001) after adjusting for clinical and imaging risk factors. FFRCT and plaque progression improved the prediction of events over coronary artery calcium (CAC) score and high-risk plaques (HRP) in the receiver operating characteristics analysis (area under the curve: 0.70 to 0.86; p = 0.002). Fractional flow reserve and plaque progression assessed by serial coronary CT angiography predicted the risk of future MACE. • Vessel-specific CT angiography-derived fractional flow reserve (FFRCT) ≤ 0.80 and plaque progression improved the prediction of events over current risk factors. • Major adverse cardiovascular events (MACE) significantly increased with the presence of plaque progression at follow-up stratified by the FFRCT change group.

Nursing‐homes' competition and distributional implications when the market is two‐sided

AbstractWe investigate the effect of competition in the nursing‐homes sector with a two‐sided market approach. Using a Hotelling model, our key findings are that (i) the two‐sidedness of the market leads to higher wages for nurses, (ii) this is then passed to residents in the form of higher prices, and (iii) nursing‐homes profits are instead unaffected. In contrast, when nurses wages are regulated, the two‐sidedness of the market implies a transfer between residents and nursing homes. When residents' price is regulated, it implies a transfer between nurses and nursing homes. These key results are generally robust to institutional settings which employ pay‐for‐performance schemes, the presence of altruistic motives of nursing homes and the heterogeneity in residents reservation utility.

Elective Percutaneous Coronary Intervention in Ambulatory Surgery Centers.

The aim of this study was to explore characteristics and outcomes of patients undergoing elective percutaneous coronary intervention (PCI) in ambulatory surgery centers (ASCs). Little is known about patients who underwent ASC PCI before Medicare reimbursement was instituted in2020. Using commercial insurance claims from MarketScan, adults who underwent hospital outpatient department (HOPD) or ASC PCI for stable ischemic heart disease from 2007 to 2016 were studied. Propensity score analysis was used to measure the association between treatment setting and the primary composite outcome of 30-day myocardial infarction, bleeding complications, and hospital admission. The unmatched sample consisted of 95,492 HOPD and 849 ASC PCIs. Patients who underwent ASC PCI were more likely to be younger than 65 years, to live in the southern United States, and to have managed or consumer-driven health insurance. ASC PCI was also associated with decreased fractional flow reserve utilization (odds ratio [OR]: 0.31; 95% confidence interval [CI]: 0.20 to 0.48; p<0.001). In unmatched, multivariate analysis, ASC PCI was associated with increased odds of the primary outcome (OR: 1.25; 95%CI: 1.01 to 1.56; p=0.039) and bleeding complications (OR: 1.80; 95%CI: 1.11 to 2.90; p=0.016). In propensity-matched analysis, ASC PCI was not associated with the primary outcome (OR: 1.23; 95%CI: 0.94 to 1.60; p=0.124) but was significantly associated with increased bleeding complications (OR: 2.49; 95%CI: 1.25 to 4.95; p=0.009). Commercially insured patients undergoing ASC PCI were less likely to undergo fractional flow reserve testing and had higher odds of bleeding complications than HOPD-treated patients. Further study is warranted as Medicare ASC PCI volume increases.

Does criminalizing discriminatory cultural practices improve women’s welfare? A simple model of Levirate marriage in Africa

Whether cultural practices that discriminate against women should be criminalized is an important consideration for policymakers. In this study, I show that, theoretically, legal prohibition may decrease women’s welfare, by analyzing one cultural practice called “levirate marriage,” which is widely observed in sub-Saharan Africa. According to this practice, because a widow is inherited by the brother or other male relative of her deceased husband, levirate marriage is often seen as a form of forced marriage. However, this practice is also anecdotally believed to provide social protection for widows, as they usually have limited property rights. According to the developed game-theoretic analysis, this practice is selected as an equilibrium when a widow’s other livelihood means are limited and her husband’s clan wishes to continue a family line through generations by keeping sons of the deceased within his extended family. In this equilibrium, the woman obtains her reservation utility plus the net information rent, which is given by the clan to encourage her to produce more sons during marriage. Legally prohibiting this practice makes it costly for the clan to provide this information rent or even offer the levirate marriage. Because this information rent disappears, her welfare may decline. The present investigation serves as an important caution for those who propose an outright ban on an anti-social practice that is seen as violating women’s human rights.

Mobilisation and dynamics of energy reserves in different tissues of Donax trunculus (Bivalvia: Donacidae) in the Gulf of Tunis (eastern Mediterranean Sea, Tunisia)

Seasonal changes in condition index and the biochemical components (proteins, lipids and glycogen) of the gonad/digestive gland, foot, labial palp, mantle, gills and adductor muscles of Donax trunculus Linnaeus, 1758 from the Gulf of Tunis were monitored seasonally, from November 2006 to October 2007, in relation to environmental conditions and reproductive events. The condition index increased during late gametogenesis and the ripe stage, coinciding with enrichment of the water by phytoplankton, and decreased during late summer and autumn (i.e. the spawning and rest periods). Glycogen increased during early gametogenesis and peaked during winter, pointing to its mobilisation in the formation of active ripe gametes. The foot, gonad/digestive gland, and adductor muscle were the three major glycogen-reserve tissues. Protein content was high during the end of summer in the whole individual and during autumn in the gonad/digestive gland. Lipid content started to increase as gametogenesis began, reached its peak at gonad ripeness and during the early spawning stage (summer) and sharply declined due to the shedding of gametes (autumn). A transformation of glycogen for de novo synthesis of lipids, in the gonad/ digestive gland, was suggested during the later stages of the gonadic cycle, in support of gametogenesis. Temporal fluctuations in environmental factors, particularly temperature and food supply, drive the cycle of storage and utilisation of metabolic energy reserves which in turn govern gametogenesis in Donax trunculus.