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1

Autrey, Romana L., e Francesco Bova. "Gray Markets and Multinational Transfer Pricing". Accounting Review 87, n.º 2 (1 de novembro de 2011): 393–421. http://dx.doi.org/10.2308/accr-10199.

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ABSTRACT Gray markets arise when a manufacturer's products are sold outside of its authorized channels, for instance when goods designated by a multinational firm for sale in a foreign market are resold domestically. One method multinationals use to combat gray markets is to increase transfer prices to foreign subsidiaries in order to increase the gray market's cost base. We illustrate that, when a gray market competitor exists, the optimal transfer price to a foreign subsidiary exceeds marginal cost and is decreasing in the competitiveness of the domestic market. However, a multinational's discretion in setting transfer prices may be limited by mandatory arm's length transfer pricing rules. Provided gray markets exist, we characterize when mandating arm's length transfer pricing lowers domestic social welfare relative to unrestricted transfer pricing. We also demonstrate that gray markets can lead to higher domestic tax revenues, even when gray market firms do not pay taxes domestically.
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Park, Hyunkyu, e Tim Minshall. "Not Market, Hierarchy or Hybrid: Inter-Firm Relationships between Gray Marketers and Firms". Academy of Management Proceedings 2017, n.º 1 (agosto de 2017): 14536. http://dx.doi.org/10.5465/ambpp.2017.14536abstract.

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Chen, Shi, Fu-Wei Huang e Jyh-Horng Lin. "Effects of Cap-and-Trade Mechanism and Financial Gray Rhino Threats on Insurer Performance". Energies 15, n.º 15 (29 de julho de 2022): 5506. http://dx.doi.org/10.3390/en15155506.

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This paper develops a capped barrier option model to examine how a cap-and-trade mechanism affects an insurer’s guaranteed rate-setting behavior and policyholder protection in a financial gray rhino environment. Toward sustainability, the insurer explicitly captures the credit risk from the borrowing firms, participating in the cap-and-trade scheme to reduce carbon emissions, an essential issue of carbon emission and environmental protection when facing gray rhino threats. In addition, the energy economics and policy analysis are from the fund-providing insurer’s perspective. Green lending policies and life insurance policy loans (i.e., disintermediation related to insurance stability) are crucial to managers and regulators, particularly bridging the borrowing-firm carbon transactions for carbon emission reductions toward sustainability. We show that the shrinking regulatory cap of the cap-and-trade scheme harms policyholder protection, adversely affecting insurance stability. The harm becomes more serious when the gray rhino threat on borrowing firms becomes significant. An increase in policy loans decreases the insurer’s interest margin and policyholder protection. However, increasing the gray rhino threat decreases life insurance policies at a reduced guaranteed rate but increases policyholder protection, contributing to insurance stability. Therefore, the government can use the cap-and-trade scheme to control carbon emissions and improve the environment, but it harms policyholder protection. We suggest that, for example, the government should subsidize the insurer for green lending, affecting insurance stability.
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SANTOS, GEORGE GARCIA, ELIELTON NASCIMENTO e ULISSES PINHEIRO. "Halichondriidae Gray, 1867 from the Northeastern Brazil with description of a new species". Zootaxa 4379, n.º 4 (15 de fevereiro de 2018): 556. http://dx.doi.org/10.11646/zootaxa.4379.4.7.

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In this paper we report and describe material of Halichondriidae sampled at 11 different stations in the Brazilian northeastern coast. Halichondria (Halichondria) marianae sp. nov. is a massively encrusting sponge, with firm texture, soft, fleshy, but compact and compressible. Color in vivo is dark green, becoming grayish or brown after fixation in ethanol; the spicules are smooth oxeas. Amorphinopsis atlantica from the Northeastern Brazil is thickly encrusting to massively, also with firm texture, color in vivo is usually yellow to dark green and both distributed in different regions, brownish after fixation in ethanol; the spicules are smooth oxeas and styles. A taxonomic study of these samples is given, including description and illustrations.
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Kamal, Bunyamin. "The Use of Fuzzy-Bayes Approach on the Causal Factors of Empty Container Repositioning". Marine Technology Society Journal 55, n.º 5 (1 de setembro de 2021): 20–38. http://dx.doi.org/10.4031/mtsj.55.5.3.

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Abstract Empty container repositioning (ECR) is one of the major bottlenecks of maritime container transportation that should be minimized. To achieve this, it is crucial to reveal the leading causal factors. From a container liner firm perspective, this paper constructs a novel model of the causal mechanism of ECR with its reflections and prevention measures holistically. For this aim, this study examines the probabilistic relationships among the ECR causal factors, which are revealed qualitatively and quantitatively utilizing a fuzzy Bayes network method. Sensitivity and validation analyses subsequently are carried out to enhance the accuracy of findings. Outcomes of the research point out that the industry-specific and operational causal factors have the largest effect equally to explain the occurrence of ECR. Among the root factors, structural trade imbalance has the largest effect on the occurrence of ECR, and it is followed by seasonal demand. It is also observed that factors leading to equipment inefficiency have the least effect on ECR occurrence. Furthermore, the gray box pooling solution appears as the most effective solution to mitigate the negative impacts of ECR on both firm costs and the environment. What follows the gray box pooling are foldable containers and information technology solutions/intermediaries in order. This paper provides insight into ECR as a way to enhance effectiveness in container operations, and container liner firms can utilize the outcomes of this paper to mitigate the accumulation of empty containers.
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Vuckovic, Nada, Dejan Vuckovic, Dragan Dankuc e Ljiljana Jovancevic. "Nasal glioma". Archive of Oncology 14, n.º 1-2 (2006): 57–59. http://dx.doi.org/10.2298/aoo0602057v.

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Congenital midline nasal masses are rather rare anomalies that occur in about one in 20 000- 40 000 live births. Nasal gliomas account for approximately 5% of all congenital nasal swellings. The most common are dermoid/epidermoid tumors, nasal cerebral heterotopias (nasal gliomas), and nasal encephaloceles, with clinical significance that some of them have an actual or potential central nervous system connection. We present a case of an 8-year-old boy who complained of slight hearing loss dating 2 month before. Anterior rhinoscopy showed an oval, elastic, smooth, uncompressible mass, at the upper third of the nasal septum, unchanged in size on the Valsalva test. The mass causes breathing difficulties on that left naris. Clinical diagnosis was hemangioma. In the histopathologic laboratory, on gross examination, the mass measured 1.0 x 0.7 x 0.5 cm, was well demarcated, smooth, elastic, homogeneous, firm and whitish-gray in color. On cut section, the mass was homogenous, firm whitish gray in color. It consisted of astrocytic neuroglial cells with fibrous connective tissue and covered by the normal respiratory mucosa. The diagnosis of a nasal glioma was made.
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7

Zhou, Mi (Jamie), Lijun (Gillian) Lei, Jianling Wang, Weiguo (Patrick) Fan e Alan G. Wang. "Social Media Adoption and Corporate Disclosure". Journal of Information Systems 29, n.º 2 (1 de outubro de 2014): 23–50. http://dx.doi.org/10.2308/isys-50961.

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ABSTRACT This study examines 9,861 public firms to investigate the current adoption status of two popular social media platforms (Facebook™ and Twitter™) and their application in corporate disclosure. The investigation is based on the framework defined by Meek, Roberts, and Gray (1995) and on variations in platform, industry, firm size, time, and intensity (i.e., accounts owned, messages released, and user interaction). The results show that 49 percent of the firms have adopted one platform, and 30 percent have adopted both platforms. However, the numbers of new adopters on both platforms have been decreasing continuously since 2010, even though more than half of the firms are yet to adopt either platform. The results also show that 7.06 percent and 3.45 percent of Facebook and Twitter messages, respectively, are related to corporate disclosures. On average, users respond more quickly to disclosures released on Twitter (13 minutes) than on Facebook (25 minutes), whereas disclosures on Facebook have longer user engagement (427 minutes) than those on Twitter (10 minutes).
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Belcredi, Massimo, e Stefano Bozzi. "Remuneration of independent directors: Determinants and policy implications". Corporate Ownership and Control 17, n.º 1 (2019): 278–91. http://dx.doi.org/10.22495/cocv17i1siart10.

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Taking advantage of a unique database on Italian Corporate Governance, we study the determinants of remuneration paid to individual non-executive directors (NEDs) and, in particular, to independent directors (INEDs). Our results on a database covering around 16,000 positions/year for non-executive directors in Italian listed firms (over a 9-year period) show that: 1) Remuneration is strongly affected by firm characteristics, in particular by firm size. Independent directors are paid less than gray directors; the gap between the two categories is, however, gradually closing, due to lower additional compensation being paid to gray directors in subsidiaries. Contrary to what happens in other countries, NED remuneration remained quite stable: a small increase is observable only for independent directors; 2) NED remuneration is influenced by the functions performed by individual directors within the board. On the contrary, individual directors’ characteristics have little or no impact. We find evidence of a gender pay gap among independent directors in less recent years; however, this gap has gradually disappeared in conjunction with the increasing number and role of female directors, following the adoption of gender quotas; 3) The relationship between independent directors’ pay and some variables of interest has changed over time: this is true not only for gender but also for Tobin’s Q (a proxy for the benefits from monitoring) and for the number of positions held in other companies. The changes we observe are apparently consistent with the market for directors’ pay in Italy becoming more mature after the introduction of Say-on-Pay and other regulation favouring investor activism. This is also consistent with a positive role played by both institutional investors and their representatives sitting on the board of listed companies after the introduction of said legislation.
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Maysaroh, Watim, Saring Suhendro e Fajar Gustiawaty Dewi. "Pengaruh Kinerja Keuangan Terhadap Financial Distress Perusahaan Asuransi di Indonesia Sebelum dan Saat Pandemi Covid-19". E-Jurnal Akuntansi 32, n.º 3 (26 de março de 2022): 788. http://dx.doi.org/10.24843/eja.2022.v32.i03.p18.

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The purpose of the study was to determine the effect of profitability, liquidity, and leverage on financial distress and to determine the financial distress condition of insurance companies on the IDX before and during the pandemic. The sample used purposive sampling method on 15 insurance companies in Indonesia. The test was carried out using multiple linear regression with SPSS 25. The results showed that ROE and CR had no significant effect on financial distress. Meanwhile, DAR has a significant negative effect on firm value. The Z-Score shows that the Harta Aman Pratama Tbk (AHAP) Insurance company experienced financial distress before Covid-19 and was in the gray area category at the time of Covid-19. Meanwhile, Malaca Trust Wuwungan Insurance Tbk (MTWI) is in the gray area category during the Covid-19 period and during the Covid-19 period. Keywords: Financial Distress; Profitability; Liquidity; Leverage; Altman Z-Score.
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10

Bouncken, Ricarda B., Christian Lehmann e Martin Ratzmann. "Shades of gray: effect of external work arrangements on firm performance under operational and strategic contingencies". Journal of Business Economics 83, n.º 8 (9 de maio de 2013): 863–900. http://dx.doi.org/10.1007/s11573-013-0674-4.

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11

Leeper, P. W., e E. L. Cox. "‘Freshmarket 9’ Tomato". HortScience 21, n.º 1 (fevereiro de 1986): 156. http://dx.doi.org/10.21273/hortsci.21.1.156.

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Abstract ‘Freshmarket 9’ tomato (Lycopersicon esculentum Mill.) sets over a wide range of temperatures (16° to 36°C) and humidities (above 80%), a characteristic that extends its production periods in spring and fall. ‘Freshmarket 9’ is a firm, deep-round tomato with superior crack resistance and is suited to vine ripe harvest. It is resistant to race 1 of Fusarium oxysporum Schl. f. sp. lycopersici (Sacc.) Synder and Hansen (fusarium wilt) and Stemphylium solani Weber (gray leaf spot). ‘Freshmarket 9’ was released in 1982 by the Texas Agricultural Experiment Station.
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12

Song, Weihua, Ifeyinwa Asuzu e Jocelyn Villanueva. "Parasitic Leiomyoma After Laparoscopic Total Hysterectomy and Bilateral Salpingo-Oophorectomy, a Mimicker of Pelvic Neoplasm". American Journal of Clinical Pathology 152, Supplement_1 (11 de setembro de 2019): S53—S54. http://dx.doi.org/10.1093/ajcp/aqz113.041.

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Abstract Parasitic leiomyomas are rare occurrences that may mimic malignancy and thus present a diagnostic dilemma. They are thought to arise from a pedunculated subserosal leiomyoma that undergoes torsion and detaches from the uterus, surviving by revascularization from adjacent structures, or from iatrogenic implantation during surgery, more common with the clinical popularity of laparoscopic surgery and power morcellation. We report a case of parasitic leiomyoma with degenerative changes in a 57-year-old female who was initially found to have a 6.5-cm left adnexal mass and multiple submucosal and intramural masses consistent with leiomyoma by abdominal pelvic computerized tomography test (CT) 7 years prior to presentation. She experienced severe abdominal discomfort that persisted after total abdominal hysterectomy and a 7.8-cm mass was found in the left pelvic cavity on reevaluation. Grossly, the pelvic mass was a 6.5-cm tan-gray ovoid firm mass with a 4.0-cm cystic cavity. The cut surfaces of the solid areas/cyst wall were gray-white and firm with focal yellow streaks. Microscopically, there was central cystic degeneration, with cyst wall showing extensive granulation tissue. The solid portion also showed extensive hyaline degeneration, fibrosis, and perinodular hydropic degeneration. Smooth muscle differentiation was evident at the periphery of the mass, confirmed by strong staining with desmin and smooth muscle actin. This represents a parasitic leiomyoma left behind following the first procedure and it developed degenerative changes. In addition to the high index of suspicion for malignancy in assessing adnexal masses, degenerating parasitic leiomyomas should be included in the differential diagnosis of such mass lesions.
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13

Fernández-Ortuño, D., X. Li, W. Chai e G. Schnabel. "First Report of Gray Mold of Strawberry Caused by Botrytis cinerea in South Carolina". Plant Disease 95, n.º 11 (novembro de 2011): 1482. http://dx.doi.org/10.1094/pdis-06-11-0529.

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Gray mold caused by Botrytis spp. is one of the most economically important diseases of cultivated strawberry (Fragaria × ananassa) worldwide. From April to June 2011, strawberries with symptoms resembling gray mold disease were collected from different locations (Chesnee, Florence, Lexington, McBee, Monetta, and North Augusta) in South Carolina. Fruit infections began as small, firm, light brown lesions that enlarged quickly, becoming covered with a gray, fuzzy mass of spores followed by a soft rot. To isolate the causal agent, spores from symptomatic fruit were suspended in 1% Tween 20, streaked onto the surface of potato dextrose agar plates, and incubated at 22°C. Fungal colonies from single spores were at first colorless and later became gray to brown when the conidiphores and conidia developed. Conidia were identified by their morphological characteristics: an average size of 14 × 9 μm, ellipsoid to rounded without internal structure, and with a scar on the point of union to the conidiophore (1). Sclerotia produced in culture were hard, dark, irregular shaped, and formed after 2 weeks. The pathogen was identified as Botrytis cinerea Pers.: on the basis of morphology and confirmed by a restriction digest with ApoI of the 413-kb PCR amplification product obtained with BA2f/BA1r primers (2). Koch's postulates were conducted by inoculating 10 surface-sterilized strawberries with a conidial suspension (105 spores/ml) of a randomly chosen B. cinerea isolate previously characterized; 10 control fruit received sterile water without conidia. The inoculated fruit were incubated for 3 days at room temperature in air-tight plastic bags. Inoculated fruit developed typical gray mold symptoms with gray sporulating lesions. The developing spores on inoculated fruit were confirmed to be B. cinerea. All control fruit remained healthy. For many Botrytis spp., the internal transcribed spacer region does not reveal nucleotide variations and thus is useless for species identification. We used additional, more appropriate genetic markers for molecular-based species identification and verified that strawberries in South Carolina are affected by gray mold disease caused by B. cinerea. To our knowledge, this is the first scientific report of B. cinerea causing gray mold of strawberry in South Carolina. References: (1) W. R. Jarvis. Botryotinia and Botrytis Species: Taxonomy, Physiology and Pathogenicity. A Guide to the Literature. Monograph no. 15. Canada Department of Agriculture, Research Branch, Ottawa, 1977. (2) K. Nielsen et al. Plant Dis. 86:682, 2002.
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Oruç, E. "Meningoencephalitis Tuberculosa in a Holstein Cow". Veterinary Pathology 42, n.º 6 (novembro de 2005): 856–58. http://dx.doi.org/10.1354/vp.42-6-856.

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The gross and histopathologic lesions of meningoencephalitis tuberculosa in a 4-year-old Holstein cow showing clinical signs compatible with bovine spongiform encephalopathy are described in this report. Grossly, numerous gray to yellow, firm and caseous nodules were seen on the ventral surfaces of the brain and in the lateral and fourth ventricles. Histopathologically, foci of caseation and dystrophic mineralization were surrounded by multinucleated giant cells, epitheloid macrophages, plasma cells, lymphocytes and fibrous proliferation. Ziehl-Neelsen stains of the lesions revealed masses of slender acid-fast bacilli in the necrotic centers of lesions and within surrounding giant cells.
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15

Sharma, M. S., e K. C. Sharma. "Scanning Electron Microscopic Surface Study of Adhesive organ of Garra gotyla gotyla (Gray)". South Asian Journal of Experimental Biology 6, n.º 5 (21 de março de 2017): 178–85. http://dx.doi.org/10.38150/sajeb.6(5).p178-185.

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An attempt to study the adhesive organ of Garra gotyla gotyla inhabiting hill streams of Aravalli region has been made using scanning electron micro-scope. The results were compared with that of scanning electron microscop-ic studies of the adhesive organ of G. gotyla gotyla of the Himalayan region. The SEM study reveals that the upper fringed lip (UFL)and the lower lip or the posterior free labial fold (PFLF) bears short stub shaped tubercles (ST). These tubercles in turn bear numerous spines (S). The tubercles are covered with squamous epithelium (SE) indicating that spines are modified squamous epithelial cells. The margins of stub-shaped tubercles bear smaller spines; their size increases from margin to the centre. The surface ultrastructure of the adhesive disc of G. gotyla gotyla revealed the presence of hexagonal epithelial cells with elevated cell boundaries. Each spine is attached to callous pad with a broad base. The spines are used for anchorage to the substratum so that fish can scrap food even in fast current of water. Tubercles are used by fish for protection against mechanical injuries. Further these may be taxo-nomically used for conspecific recognition. Cumulative action of tubercles and mucus enables the fish to make firm hold on the substratum.
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16

Bangari, D. S., M. A. Miller, G. W. Stevenson, H. L. Thacker, A. Sharma e S. K. Mittal. "Cutaneous and Systemic Poxviral Disease in Red (Tamiasciurus hudsonicus) and Gray (Sciurus carolinensis) Squirrels". Veterinary Pathology 46, n.º 4 (9 de março de 2009): 667–72. http://dx.doi.org/10.1354/vp.08-vp-0305-b-bc.

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From September 2005 through October 2006, fibromatosis was diagnosed in 2 red squirrels (Tamiasciurus hudsonicus) and 1 gray squirrel (Sciurus carolinensis). All 3 squirrels had multifocal to coalescing, tan, firm alopecic cutaneous nodules. Two squirrels also had pulmonary nodules. Histologically, the cutaneous nodules had marked epidermal hyperplasia, with ballooning degeneration of keratinocytes, spongiosis, and eosinophilic cytoplasmic inclusions. The dermis was expanded by proliferation of atypical mesenchymal cells with cytoplasmic inclusions. Additional findings included pulmonary adenomatous hyperplasia with cytoplasmic inclusions, renal tubular epithelial hyperplasia with cytoplasmic inclusions, atypical mesenchymal proliferation in the liver, and atypical mesenchymal proliferation with cytoplasmic inclusions in the seminal vesicles. Ultrastructurally, poxviral particles were observed in skin scrapings and sections of cutaneous and pulmonary nodules. Polymerase chain reaction targeting the highly conserved Leporipoxvirus DNA polymerase gene was positive using DNA extracted from the cutaneous lesions of all 3 squirrels. Nucleotide sequence of the 390 base PCR amplicons was closely related to that of other members of the genus Leporipoxvirus. To the authors' knowledge, this is the first report of cutaneous and systemic poxviral disease in American red squirrels with molecular characterization of the squirrel fibroma virus.
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Adhikari, R. C., G. Sayami, S. Dali e H. G. Shrestha. "A case of leiomyosarcoma of the kidney". Journal of Institute of Medicine Nepal 28, n.º 1 (18 de julho de 2024): 74–76. http://dx.doi.org/10.59779/jiomnepal.227.

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Introduction: Sarcomas of the kidney are rare.Among primary sarcomas, leiomyosarcoma is the most frequent. A case of primary renal leiomyosarcoma is presented. Case report: This report concerns a 48-year-old woman, who presented with slowly increasing right flank mass and dull aching pain. A well-defined, gray, firm mass measuring 12.5 x 10.5 cm was histologically composed of interlacing bundles of spindle cells with cellular atypia and nuclearhyperchromasia. Mitotic figures constituted 10-12/ 10 HPF. Tumor cells showed positivity for desmin. The differentiation from sarcomatoid renal cell carcinoma is discussed. Conclusion: The case is reported for its rarity and this is the first reported case of renal leiomyosarcomain Nepal.
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Virk, Renu K., e Ashraf Khan. "Pseudoangiomatous Stromal Hyperplasia: An Overview". Archives of Pathology & Laboratory Medicine 134, n.º 7 (1 de julho de 2010): 1070–74. http://dx.doi.org/10.5858/2008-0686-rs.1.

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Abstract Pseudoangiomatous stromal hyperplasia (PASH) of the breast is a benign, proliferative mesenchymal lesion with possible hormonal etiology. It typically affects women in the reproductive age group. Pseudoangiomatous stromal hyperplasia is frequently an incidental histologic finding in breast biopsies performed for other benign or malignant lesions. Rarely, it can present as a firm, painless breast mass, which has been referred to as nodular or tumorous PASH. Grossly, tumorous PASH is a well-circumscribed, firm, rubbery mass with solid, homogenous, gray-white cut surface. On histologic examination, it is characterized by the presence of open slitlike spaces in dense collagenous stroma. The spaces are lined by a discontinuous layer of flat, spindle-shaped myofibroblasts with bland nuclei. The spindle cells express progesterone receptors and are positive for vimentin, actin, and CD34. The most important differential diagnosis on histopathology is angiosarcoma. Pseudoangiomatous stromal hyperplasia discovered incidentally does not require any additional specific treatment. Tumorous PASH is treated by local surgical excision with clear margins and the prognosis is excellent, with minimal risk of recurrence after adequate surgical excision.
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Kim, Mi-Jung, Eunsil Yu e Jae Y. Ro. "Sarcomatoid Carcinoma of the Gallbladder With a Rhabdoid Tumor Component". Archives of Pathology & Laboratory Medicine 127, n.º 10 (1 de outubro de 2003): e406-e408. http://dx.doi.org/10.5858/2003-127-e406-scotgw.

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Abstract We report the case of a sarcomatoid carcinoma with a rhabdoid tumor component originating in the gallbladder, along with immunohistochemical and electron microscopic findings. A 61-year-old woman presented with a 5-month history of right upper quadrant pain. Ultrasonography and a computed tomographic scan indicated gallbladder cancer. She underwent a cholecystectomy and a common bile duct resection. A firm mass (4.5 cm in greatest dimension) was present in the neck portion of the gallbladder. The mass was firm, solid, yellowish gray, and granular with areas of necrosis. Microscopically, the tumor was a biphasic sarcomatoid carcinoma and consisted of diffusely arranged pleomorphic cells, focally showing rhabdoid features and neoplastic glands with focal mucin production. Heterologous components such as osteoid, chondroid, and rhabdomyoblastic elements were not identified. By immunohistochemical staining, we demonstrated that the rhabdoid cells coexpressed cytokeratin and vimentin. On electron microscopic examination, the rhabdoid tumor cells showed cytoplasmic whorls of intermediate filaments in the cytoplasm and eccentric nuclei. Two months postoperatively, the follow-up computed tomographic scan showed multiple intrahepatic metastases and omental seedings.
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Greenberger, Chaya. "The hierarchy of values in Jewish bioethics". Nursing Ethics 18, n.º 4 (julho de 2011): 537–47. http://dx.doi.org/10.1177/0969733011403558.

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This article describes how ethical issues in health are approached and resolved within the framework of Jewish bioethics. Its main purpose is to explore the range of sources and methodologies used to determine the appropriate hierarchy of values for various ethical scenarios. Its major thrust is to illustrate how a divinely based but humanly negotiated ethical code stands firm upon ‘red flag’ principles, while at the same time, allowing for ‘shades of gray’ flexibility informed by given contexts. It provides significant insights and practical tools that can be instrumental in decision making for nurses and other health providers of all faiths. The following ethical domains are addressed: respect for patient autonomy, truth-telling and allocation of resources.
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Mallick, Debjyoti, Saumitra Kumar, Rojan Ravi e Ankita Atin Mukherjee. "Isolated Infra-Orbital Nerve Schwannoma". Bengal Journal of Otolaryngology and Head Neck Surgery 31, n.º 3 (18 de maio de 2024): 175–78. http://dx.doi.org/10.47210/bjohns.2023.v31i3.85.

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Introduction- A schwannoma is a benign tumor that develops from Schwann cells. It’s known to occur more frequently in women than men, and about one third occur in the head & neck area. However, it is rarely associated with the trigeminal nerve, and especially, schwannomas related to the infraorbital nerve are rare. Case report- A 24-year-old male jute mill worker presented with painless swelling over left side of face for the last 12 years. On examination, localized, nontender, firm 3cm x 3cm swelling was found over left maxilla. Computed Tomography scan showed a well-defined heterogenous oval mass over the left maxilla extending over infraorbital foramen. Aspiration cytology of lesion showed good numbers of spindle cells in groups and dispersedly with fibrous strands. Diagnosis of schwannoma probably arising from terminal branch/trunk of infraorbital nerve was made. Surgical excision of lesion was done under general anesthesia. Histopathological examination of the excised lesion showed grossly firm and gray mass. Microscopically the lesion showed admixture of dense and loose areas referred to as Antoni A and Antoni B areas respectively. Discussion- Infraorbital nerve schwannoma is a possible diagnosis in case of a swelling over the maxilla.
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Koufteros, Xenophon A., T. C. Edwin Cheng e Kee-Hung Lai. "“Black-box” and “gray-box” supplier integration in product development: Antecedents, consequences and the moderating role of firm size". Journal of Operations Management 25, n.º 4 (20 de novembro de 2006): 847–70. http://dx.doi.org/10.1016/j.jom.2006.10.009.

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Mahabub, Md Shakil, e Mohammad Rafikul Islam. "The Subsoil Characterization of Matarbari Ultra Super Critical Coal-Fired Power Project, Bangladesh". Volume 5 - 2020, Issue 9 - September 5, n.º 9 (4 de outubro de 2020): 931–45. http://dx.doi.org/10.38124/ijisrt20sep699.

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In this research, the subsoil characteristics and geotechnical issues have been evaluated for ground improvement, land development and design facilitation of Matarbari Ultra Super Critical Coal-Fired Power Project, Bangladesh. The subsoil conditions and geotechnical issues are addressed by determining the geotechnical parameters of soil. The soil characteristics are obtained from soil investigation and executed under land development for the procurement of power plant facilities. The American Society for Testing and Materials (ASTM International) standard is used to estimate all the soil parameters in field and laboratory tests. The measured soil properties establish the area consists mainly of two types of soils, i.e., Cohesive Clayey and non-cohesive Sandy soils. The cohesive soils are mostly composed of gray to dark gray CLAY, CLAY with Sand, SILT with Sand, and Sandy CLAY with fine to mediumgrained Sand. The upper cohesive soil layer (Ac-1) is very soft to soft, normal to slightly consolidated with low undrained cohesion. This layer is expected to have a high potential for differential settlement because of the proposed design load. The lower cohesive soils (Ac-2 and Ac-3) are firm to very stiff and moderately over consolidated. These soils have moderate to high shear strengths with low compressibility relating to the expected range of the design loads. The non-cohesive Sandy soils consist of dark gray to gray SAND, SAND with Silt, Silty SAND, and Clayey SAND. The Sandy soils are poorly graded and loose to very loose at the upper part (As-1) and medium dense to dense in lower parts (As-2 & As-3) that expect less immediate settlement when a load placed on that. Geotechnical site conditions are challenging and deplorable. The soft soil layer Ac-1 (with As-1) complicates the design, especially in terms of foundation soil instability and settlement for certain structure types. Ground improvement techniques such as prefabricated vertical drain (PVD) and deep mixing method (DMM) can be applied to mitigate these challenges and for the improvement of the soft ground of the project area.
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Anggara, Okka Bekti Dwi, e Kautsar Riza Salman. "The Influence Chief Financial Officer, Profitabiltas, Leverage and Audit Committe on Tax Avoidance With Firm Size as a Control Variable". JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) 7, n.º 1 (29 de abril de 2023): 183–89. http://dx.doi.org/10.36555/jasa.v7i1.2102.

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The state gets its money from taxes, although taxes are a burden that reduces the income of businesses. To minimize tax costs, businesses use tax avoidance strategies. Tax evasion is a deliberate attempt by a company to reduce its tax liability through legal means or through strategies and activities that occupy a gray area. The purpose of this research is to collect empirical evidence regarding the effect of Chief Financial Officer, profitability, leverage, and audit committee on tax evasion with firm size as a control variable. The approach used in this research is a quantitative approach. The research sample was 30 mining companies listed on the IDX in the 2019-2021 period, so 90 observations were used. The data analysis technique used is multiple linear regression. This study finds that tax avoidance is not affected by Chief Financial Officer. Likewise, the results are the same using the control variable, namely firm size, Chief Financial Officer also does not have a significant effect on tax avoidance. Conversely, profitability with or without control variables has a positive and significant effect on tax evasion. Different results on leverage, where leverage with or without a control variable has no effect on tax evasion. The audit committee also found no effect on tax evasion with or without control variables.
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Itoh, Kazunori, Takuo Nobori, Katsunori Fukuda, Shigeru Furuta e Masaru Ohyama. "Chondrosarcoma of the hyoid bone". Journal of Laryngology & Otology 107, n.º 7 (julho de 1993): 642–46. http://dx.doi.org/10.1017/s0022215100123977.

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Chondrosarcoma of the head and neck is relatively rare. We report the sixth case known to us in which the chondrosarcoma had originated in the hyoid bone. The patient, a 66-year-old man, underwent surgery. The resected tumour was a 5 cm encapsulated lesion composed of lobulated, firm, gray-white tissue. Histologically it showed mature chondrocytes without capsular invasion. There was high cellularity and a few binucleated chondrocytes. Although the tumour grade was prognostic significance, our literature review of the five other cases suggests that the location of the primary lesion and the adequacy of its resection to be more important. Our patient continues to do well 15 months post-operatively. However, long-term follow-up is essential as recurrences have been reported even after eight or 10 years.
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Lekatompessy, Vanela Chatrin, Agung Pramana Warih Marhendra e Nia Kurniawan. "Accumulation of Microplastics in the Digestive Tract and Gonads and its Effects on Gonad Quality of Sea urchins Tripnesutes gratilla". Biotropika: Journal of Tropical Biology 11, n.º 1 (23 de maio de 2023): 53–63. http://dx.doi.org/10.21776/ub.biotropika.2023.011.01.07.

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Marine plastic debris that is transported will move with the flow of water and float and then be degraded into smaller particles, namely microplastics, sink and settle on the substrate. Sea urchins as deposit feeders have the potential to ingest microplastic particles, where these particles can influence changes in behavior, growth, enzyme production, reproduction, and tissue structure. This study used a purposive sampling method with descriptive analysis for data related to the recording of morphometrics and gonadal quality as well as follow-up tests of the Tukey test and Pearson test. This study aims to analyze how the accumulation of microplastics in organs (digestive tract and gonads) affects the gonadal quality of sea urchins Tripneustes gratilla. The results showed that the number of microplastic particles found in the digestive tract of sea urchins was 233 particles/individual and in the gonads were 205 particles/individual with the color variants transparent, multicolor, blue, yellow, red, green, and purple. Gonadal quality assessment indicators are color, firmness, and gonadal index. Gonads with good quality were shown by sea urchins from Laha beach (site 1) with a composition of 40% bright orange, 40% yellow/pale yellow, 20% bright orange, very firm 80% and not firm20%, and a gonadal index value of 7.57 %. In contrast, gonads with poor quality were shown by sea urchins from Erie beach (site 4) with a composition of 80% brown and 20% gray, a very firm of 60% and 40% firm, and a gonadal index value of 3.08%. This difference in quality is thought to be the result of microplastic accumulation in the sea urchin organs which causes the satiated delusion.
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Grandi, Fabrizio, Marcia M. Colodel, Rafael M. Rocha e Julio L. Sequeira. "Sebaceous metaplasia in a canine mammary gland non-infiltrative carcinoma with myoepithelial component". Journal of Veterinary Diagnostic Investigation 23, n.º 6 (20 de outubro de 2011): 1230–33. http://dx.doi.org/10.1177/1040638711425569.

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Sebaceous metaplasia in canine mammary tumors is a rare condition with only 1 case documented. The current study describes a case of sebaceous metaplasia in a mammary gland carcinoma of an 8-year-old intact, nulliparous female Poodle dog with a subcutaneous tumor located in the left fifth mammary gland. The lesion measured 0.7 cm × 0.5 cm × 0.6 cm in diameter, was firm, circumscribed, painless, non-haired, and non-ulcerated, and did not adhere to deep tissues. The cut surface was non-lobulated, non-encapsulated, whitish to gray, and opaque. Histological evaluation revealed 3 different populations of cells: the first was composed of columnar to cuboidal malignant epithelial cells arranged in intraductal papillary projections, the second of myoepithelial cells associated with a myxoid stroma, and the third presenting sebaceous metaplasia similar to those previously described in both human and veterinary medicine.
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Catherin, Melia, e Budi Purwanto. "Analisis Kemungkinan Kebangrutan Berbasis Pendekatan Model Z-Score Altman dan Metode EVA pada PT X di Provinsi Kepulauan Bangka Belitung". Jurnal Manajemen dan Organisasi 7, n.º 3 (5 de junho de 2017): 169–83. http://dx.doi.org/10.29244/jmo.v7i3.16680.

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PT X has a regional office in Bangka Belitung Island Province which has been decrease in sales, increase in credit and inventory which may lead to insolvency. The purposes of this research was (1) to analyze the financial performance of PT X to learn factors affecting insolvency possibilities; (2) to analyze company condition that indicate insolvency possibilities; (3) to analyze the added values which could be given by the company in an insolvency possibility; (4) to analyze the relation of added values that had been given by the company with insolvent condition possibility. The primary data were gathered by interview. Secondary data consisted of financial reports, journal literatures, thesis, and related books. The data were processed through descriptive analysis, financial ratio, Z-score Altman model, and EVA method. Based on the descriptive analysis result, PT X was suffering a possibility of bankruptcy that may affect firm value which was also decrease. The financial ratio showed that cash ratio, operational profit margin, inventory cycle, credit cycle ratio, assets cycle ratio were decrease, DER and DAR were decreasing from 2010 until 2012, but it roused significantly in 2013 and turned back to decrease significantly on 2014. The result form Z-Score model showed that the company was in gray area in 2011, the company condition went better in 2012, but it went back to gray area in 2013-2014. The EVA result showed that PT X produced positive and decreased in EVA value from 2010 until 2014.
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Fernández-Ortuño, D., A. Grabke, P. K. Bryson, R. J. Rouse, P. Rollins e G. Schnabel. "First Report of Fludioxonil Resistance in Botrytis cinerea, the Causal Agent of Gray Mold, from Strawberry Fields in Maryland and South Carolina". Plant Disease 98, n.º 5 (maio de 2014): 692. http://dx.doi.org/10.1094/pdis-08-13-0875-pdn.

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Botrytis cinerea Pers. is the causal agent of gray mold and one of the most economically important plant-pathogenic fungi affecting strawberry (Fragaria × ananassa). Control of gray mold mainly depends on the use of site-specific fungicides, including the phenylpyrrole fludioxonil. This fungicide is currently registered in combination with cyprodinil in form of Switch 62.5WG (Syngenta Crop Protection, Greensboro, NC) for gray mold control of small fruits in the United States. In June 2013, strawberries affected with symptoms resembling gray mold were observed despite the application of Switch in one field located in Federalsburg, MD, and one located near Chesnee, SC. Ten single-spore isolates, each from a different fruit, were obtained from each location and confirmed to be B. cinerea using cultural and molecular tools as described previously (3). In vitro sensitivity to fludioxonil (Scholar SC, 20.4% [v/v] active ingredient, Syngenta Crop Protection, Greensboro, NC) was determined using a conidial germination assay as previously described (4). Eight of the 20 isolates (six from Maryland and two from South Carolina) were moderately resistant to fludioxonil, i.e., they grew on medium amended with 0.1 μg/ml fludixonil and showed residual growth at 10 μg/ml (4). The in vitro assay was repeated obtaining the same results. To assess in vivo sensitivity on fungicide-treated fruit, commercially grown strawberries were rinsed with water, dried, and sprayed 4 h prior to inoculation with either water or 2.5 ml/liter of Scholar SC to runoff using a hand mister. Fruit was stab-wounded with a sterile syringe and inoculated with a 30-μl droplet of conidia suspension (106 spores/ml) of either two sensitive or four resistant isolates (two isolates from Maryland and two isolates from South Carolina). Each isolate/treatment combination consisted of 24 mature but still firm strawberry fruit with three 8-fruit replicates. The fruit were kept at 22°C and lesion diameters were measured after 4 days of inoculation. The sensitive isolates developed gray mold symptoms on nontreated (2.5 cm lesion diameter) but not on Scholar SC-treated fruit. The resistant isolates developed gray mold on both, the water-treated control (2.3 cm lesion diameter), and the fungicide-treated fruit (1.8 cm lesion diameter). The experiment was performed twice. To our knowledge this is the first report of fludioxonil resistance in B. cinerea from strawberry fields in Maryland and South Carolina. Resistance to fludioxonil is still rare in the United States and has only been reported in B. cinerea isolates from a Virginia strawberry field (1). The increase in occurrence of resistance to fludioxonil may be a result of increased use of Switch following reports of resistance to other chemical classes in this pathogen in southern strawberry fields (2). References: (1) D. Fernández-Ortuño et al. Plant Dis. 97:848, 2013. (2) D. Fernández-Ortuño et al. Plant Dis. 96:1198, 2012. (3) D. Fernández-Ortuño et al. Plant Dis. 95:1482, 2011. (4) R. W. S. Weber and M. Hahn. J. Plant Dis. Prot. 118:17, 2011.
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Bringsøe, Henrik, Maneerat Suthanthangjai, Winai Suthanthangjai, Jo Lodder e Navapol Komanasin. "Gruesome twosome kukri rippers: Oligodon formosanus (Günther, 1872) and O. fasciolatus (Günther, 1864) eat Kaloula pulchra Gray, 1831 either by eviscerating or swallowing whole". Herpetozoa 34 (15 de fevereiro de 2021): 49–55. http://dx.doi.org/10.3897/herpetozoa.34.e62688.

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Predation on adult microhylid frogs Kaloula pulchra by two closely-related colubrid snakes is described, based on two observations of Oligodon formosanus in Hong Kong and one observation of O. fasciolatus in Thailand. In two instances, O. formosanus was observed cutting open the abdomen of this anuran species. In one case, it performed repeated rotations about its own longitudinal body axis (“death roll”) while its head was inserted into the frog’s abdomen. The purpose of this behaviour was probably to tear off organs and swallow them. Once O. fasciolatus was observed catching and swallowing K. pulchra whole. In that case, the snake also made a series of rotations while it maintained its firm grip in the frog’s belly. It is concluded that, for these two closely-related kukri snakes, prey size is crucial for determining whether the gape width allows large preys to be swallowed entire.
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31

Laurena, Justina, e I. Wayan Ramantha. "FIRM SIZE MODERATES THE EFFECT OF INSTITUTIONAL OWNERSHIP, AND FINANCIAL INDICATORS ON FINANCIAL DISTRESS". International Journal of Business Management and Economic Review 05, n.º 04 (2022): 118–30. http://dx.doi.org/10.35409/ijbmer.2022.3416.

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This study aims to examine and analyze the effect of good corporate governance with one of the indicators consisting of institutional ownership, financial indicator with one of the indicators the liquidity ratio and leverage ratio on financial distress in manufacturing companies listed on the Indonesia Stock Exchange and also to test and analyze whether firm size can moderate the relationship between institutional ownership variables, liquidity ratios, leverage ratios in manufacturing companies listed on the Indonesia Stock Exchange. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange. Of the 175 companies registered as a population, a sample of 77 companies was taken, with 2 data outliers determined using the purposive sampling method. Based on the analysis results obtained as many as 73 companies are in financial distress, 3 companies are in gray area conditions, and 1 company is in non-financial distress conditions. The analytical technique used in this study is multinomial logistic regression. The results of testing the first hypothesis to the third hypothesis partially show that institutional ownership, liquidity ratios, and leverage ratios have no significant effect on financial distress. Testing the fourth hypothesis shows that firm size is not able to moderate the relationship between institutional ownership variables and financial distress. that the size of the company is able to moderate the relationship between the liquidity ratio and financial distress, and testing the sixth hypothesis that the size of the company is not able to moderate the relationship between the variable leverage ratio and financial distress in manufacturing companies listed on the Indonesia Stock Exchange.
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32

Kollias, Spyros S., Kerry R. Crone, William S. Ball, Erin C. Prenger e Edgar T. Ballard. "Meningioangiomatosis of the brain stem". Journal of Neurosurgery 80, n.º 4 (abril de 1994): 732–35. http://dx.doi.org/10.3171/jns.1994.80.4.0732.

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✓ The case is reported of meningioangiomatosis of the brain stem in a 3½-year-old girl who suffered from vomiting, left facial weakness, difficulty in swallowing, and ataxia. This is believed to be the first reported case of meningioangiomatosis in the brain stem. Computerized tomography showed an intensely enhancing hyperdense mass in the left restiform body. Magnetic resonance imaging revealed that the lesion was isointense to gray matter on the T1-weighted image and hypointense on the T2-weighted image, with a surrounding zone of high T2 signal and intense enhancement. Angiography was normal. Surgical exploration demonstrated an intramedullary firm mass that was partially resected. Histologically, the mass consisted of a low-grade lesion of meningeal origin with spindle cells in a whorling pattern that were occasionally focused around small vessels. On 2-year follow-up imaging, the lesion remains unchanged in size. Certain particularities of this lesion are discussed in the context of the literature.
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33

Oliveira, R., A. Matsui, J. O. Ribeiro, G. Simionato, A. C. Simamura, J. Canola, A. Camplesi, R. O. Vasconcelos e P. C. Moraes. "Clinical and pathological aspects of gossypiboma in a dog: case report". Arquivo Brasileiro de Medicina Veterinária e Zootecnia 71, n.º 1 (fevereiro de 2019): 102–8. http://dx.doi.org/10.1590/1678-4162-10320.

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ABSTRACT A female dog was treated at the Veterinary Hospital Governador Laudo Natel for symptomscaused by an intra-abdominal gossypiboma (gossypium: cotton; boma: place of hiding). Showing high morbidity and mortality, the gossypiboma is a granulomatous reaction that is formed in response to exposure to a textile matrix. The objective of this report is to describe the clinical and pathological findings of an intra-abdominal gossypiboma in a female dog. This patient arrived at urgent care showing increased abdominal volume, pain, and cachexia. Ultrasonography showed a regular contour formation that could not be completely delimited. The patient underwent exploratory laparotomy and died in the postoperative period. The gossypiboma had a smooth, firm, and purple-gray exterior surface. Microscopy revealed a severe reaction of desmoplasia around the necrotic region, residual textile material, and adipose tissue. Negligence by veterinarians leading to this condition can result in patients’ death as well as causing psychological damage to owners.
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Palo, Seetu, e Vinita Agrawal. "Giant Myoid mammary hamartoma: A case report". Journal of Cancer Research and Therapeutics 20, n.º 3 (4 de abril de 2023): 1103–5. http://dx.doi.org/10.4103/jcrt.jcrt_2154_22.

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ABSTRACT Mammary hamartoma are rare neoplasms of the breast. Myoid mammary hamartoma are a subtype comprising of prominent smooth muscle component along with normal breast tissue components including fibrous, adipose, and glandular tissue. We report the case of a 38-year-old lady who presented with a large 21 × 15 cm, firm, mobile lump in right breast, clinically mimicking as phyllodes tumor. The lesion was reported as BIRADS 4a on mammography. Fine needle aspiration cytology suggested benign breast disease. Wide local excision was performed. The excised lump was solid, gray-white with fatty yellowish areas. Histological features were of myoid mammary hamartoma. To the best of our knowledge, this is the largest myoid hamartoma reported till date. Fine needle aspiration, needle biopsy, and immunohistochemistry are of limited value as diagnostic modalities in these lesions. Complete surgical excision, proper identification, and follow-up is essential, as these lesions, more commonly those which are incompletely excised, can recur.
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Consalter, Angélica, Juliana M. Guerra, Juliana S. Leite, Rodrigo A. Réssio, João Marcos S. Barbosa, Ana Maria R. Ferreira e Mario Felipe A. Balaro. "Non jaagsiekte retrovirus associated adenosquamous lung carcinoma in a goat". Brazilian Journal of Veterinary Pathology 15, n.º 1 (31 de março de 2022): 44–49. http://dx.doi.org/10.24070/bjvp.1983-0246.v15i1p44-49.

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An 11-year-old pet goat presented a clinical history of acute respiratory distress with ultrasound diagnosis of wide lung injury. The animal was euthanized due to welfare reasons. At necropsy, it was found pleural effusion and adhesion on the right cranioventral thoracic region. The right cranial and middle lung lobes were firm and light gray with a neocavity containing purulent exudate. From the middle lobe, there was a nodular proliferation occupying alveolar spaces, densely cellular and composed by cuboid-columnar epithelial cells arranged in papillae and acini (60%), as well as polygonal cells arranged in nests with squamous differentiation (40%). Marked pleomorphism, anisocytosis and anisocariosis were also noted. A total of 39 mitosis figures for ten fields at 400x magnification were counted. Lung samples were negative for jaagsiekte retrovirus (JSRV) by PCR. Immunostaining for TTF1 and P53 occurred in zones of adenomatous and squamous differentiation, respectively. In MIB-1, 14% (82/594) of immunolabeled cells were observed in the squamous component. In conclusion, the histopathological and immunohistochemical characteristics confirmed the diagnosis of a pulmonary adenosquamous carcinoma, without JSRV involvement, in goat species.
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Yamaura, Akira, Yoshiro Watanabe e Naokatsu Saeki. "Dissecting aneurysms of the intracranial vertebral artery". Journal of Neurosurgery 72, n.º 2 (fevereiro de 1990): 183–88. http://dx.doi.org/10.3171/jns.1990.72.2.0183.

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✓ Among 86 patients with aneurysms arising from the vertebral artery or its branches, 24 had dissecting aneurysms. The patients with dissecting aneurysms were characteristically relatively young males. Twenty-one patients presented with subarachnoid hemorrhage (SAH) and three with ischemia. Severe headache or neck pain occurred in all three patients with ischemia. Five of the 21 patients with SAH and all three patients with ischemia experienced recurrent episodes. Angiography typically showed fusiform dilatation and proximal and/or distal narrowing of the affected artery. The difficulty of diagnosing this disorder is pointed out. Surgery was performed in 19 patients, the most common technique being clip-occlusion of the proximal vertebral artery. There were no postoperative deaths or rebleeding; a lateral medullary syndrome developed in three patients. The observation at surgery of intramural clot with characteristic discoloration was limited to the cases operated on within 36 days after the ictus. After this period, the aneurysm was whitish gray in color and had become firm. Of 36 other cases of vertebral dissecting aneurysm reported in the literature, 20 were operated on. The indications for surgery are discussed.
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Longquan, Xiang, e Henry Mwakyoma. "SCLEROSING EPITHELIOID FIBROSARCOMA". Professional Medical Journal 22, n.º 03 (10 de março de 2015): 370–73. http://dx.doi.org/10.29309/tpmj/2015.22.03.1359.

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Sclerosing epithelioid fibrosarcoma (SEF) is a rare subtype of Fibrosarcomaand was first reported in 1995. This tumour is rarely encountered and can easily be mistaken byclinicians for other diagnoses. This paper reports one case of SEF and review related literature.Objectives: To determine the clinical pathologic characteristics and discuss differentialdiagnosis of sclerosing epithelioid fibrosarcoma (SEF). Methods: One case of SEF was studiedby clinical analysis, light microscopy and the review of the literature. Results: The patient wasan adult and had a tumor located in the subcutaneous tissue of the left leg, which waspainless and grew slowly. Macroscopically, it was described as nodular and non-encapsulated.The cut section was gray-white, firm to elastic in consistency. The microscopic examinationshowed that the round to ovoid epithelioid cells with clear or eosinophilic cytoplasm arrangedin cords, nests, sheets or alveolar pattern. The stroma showed a dense hyalinized collagenousbackground. Conclusions: Sclerosing epithelioid fibrosarcoma is a low-grade variant offibrosarcoma, histologically, it should be differentiated from a variety of tumors which have theepithelioid appearance and sclerosing stroma.
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Yadav, Rahul, C. Balaji e S. P. Venkateshan. "Implementation of SLW model in the radiative heat transfer problems with particles and high temperature gradients". International Journal of Numerical Methods for Heat & Fluid Flow 27, n.º 5 (2 de maio de 2017): 1128–41. http://dx.doi.org/10.1108/hff-03-2016-0095.

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Purpose The paper aims to test the spectral line-based weighted sum of gray gases (SLW) method in axisymmetric geometries with particles and high temperature gradients. Design/methodology/approach An SLW model is coupled with Trivic’s mean wavelength approach to estimate the radiative heat fluxes at the wall of an enclosure and to the base wall of the rocket exhaust, thereby subsequently studying the effect of concentration variation of the gases and particles in these cases. Radiative transfer equation is solved using modified discrete ordinates method. Anisotropic scattering is modeled using transport approximation. Findings Two cases considered show the importance of particle emission and scattering in the rocket plume base heating problems. In cases involving only gases, the concentration of H2O tends to have more impact on the flux values than any other gas. Originality/value A full model of gases with particles in an axially varying temperature field is reported. Such cases are very common in practical applications. The present methodology gives more insight and a firm handle on the problem vis-a-vis other traditional techniques.
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Raymond MOUAH, Jean paul N’goran YAO, Eric N’guessan YAO, Alexandre AKOMIAN, Ednard Yvonne Ama EBY, Stephanie BOMISSO, Maxime Assa ABBEY, Michel Crépin MOBIO, Ange Didier KOUTOUAN e Bruno Zéli DIGBEHI. "Lithostratigraphic characterization of the Turonian in the San-Pedro Margin (Côte D’ivoire)". World Journal of Advanced Research and Reviews 20, n.º 3 (30 de dezembro de 2023): 606–17. http://dx.doi.org/10.30574/wjarr.2023.20.3.2136.

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The lithostratigraphic characterization consisted to highlighting, the lithologic, the thickness, mineralogical and petrographic nature of the different formations encountered during drilling in the Turonian stage of the wells in the study area. The data used consist of geological reports of five boreholes and LAS (Log Ascii Standard). This characterization reveals that the Turonian range consists of three major formations, namely claystones, of siltstones and sandstones interbedded with calcareous, dolomitic and silty formations. The clays are gray to black, tender to firm, subfissile and moderately hard to hard. Sandstones are very fine to very coarse, subangular to subarronded, well to poorly sorted, with silty, calcareous and often dolomitic matrix. Note the presence of pyrite, glauconite and carbonaceous debris. A lithostratigraphic correlation shows an increase in thickness of the sediments from east to west and from north to south. In the northeast clayey and silty sediments are dominant interbedded with rare limestone and scarce sandstone , while further west and south we notice a strong presence of sandstone, loose sand interbedded with claystone, siltstone and limestone. These characteristics are typical of deep and turbiditic environments.
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Wittayapoom, Kanyamon, e Teeraporn Leemanonwarachai. "The Audit Firm Performance: A Study of Non-Big 4 Firms in Thailand". Global Review of Accounting and Finance 7, n.º 1 (março de 2016): 82–91. http://dx.doi.org/10.21102/graf.2016.03.71.06.

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de los Santos G de Paredes, B., e F. Romero Muñoz. "Occurrence of Colletotrichum acutatum, Causal Organism of Strawberry Anthracnose in Southwestern Spain". Plant Disease 83, n.º 3 (março de 1999): 301. http://dx.doi.org/10.1094/pdis.1999.83.3.301c.

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A wilting disease of strawberry (Fragaria × ananassa Duchesne ‘Oso Grande’) was observed in production fields in Huelva, southwestern Andalucía, Spain. Crowns of wilted plants developed a reddish brown, firm rot. Longitudinal sections of roots of diseased plants showed a black coloration of the cortex. Symptons also included blighting of flowers due to floral infection and rotting of green and ripening fruits. On the fruit, the round, firm sunken lesions were covered with masses of salmon-colored spores. Lesions on the leaves were round, ranged in diameter from 5 to 10 mm, and were light brown with purple edges. Infected tissues were surface disinfected in 20% sodium hypoclorite, blotted dry, and plated on water agar. Dishes were incubated at 25°C; hyphal tips made of fungi growing from lesions were transferred to potato dextrose agar (PDA) and incubated under cool-white fluorescent light at 25°C. One fungus was isolated consistently from lesions on different tissues. It was identified as Colletotrichum acutatum by morphological characteristics (2) and enzyme-linked immunosorbent assay (1). On PDA, the mycelium of the fungus was white to gray and covered with salmon spore masses. Colony diameters on PDA averaged 45 mm after 7 days at 25°C. Hyaline, aseptate conidia were cylindrical, fusiform, and intermediate in shape and averaged 12.8 × 4.2 μm in size. The fungus produced setae on infected fruit. Inoculations of strawberry cvs. Oso Grande and Chandler with conidial suspensions (106 conidia per ml) of C. acutatum produced lesions on the fruit, petioles, and crowns, and caused wilt. The pathogen was reisolated from lesions on the inoculated plants. This is the first report of C. acutatum causing strawberry anthracnose in Huelva. References: (1) T. A. Cooke et al. EPPO Bulletin 25:57, 1995. (2) B. C. Sutton. The Coelomycetes. CMI, Kew, England, 1980.
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Yau, Wilson, e Daniel R. Rissi. "Cholecystic adenocarcinoma and pancreatic insulinomas in a goat". Journal of Veterinary Diagnostic Investigation 26, n.º 6 (1 de outubro de 2014): 827–31. http://dx.doi.org/10.1177/1040638714553294.

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A 13-year-old female Boer goat with a history of chronic arthritis and recurrent episodes of recumbency, increased serum gamma-glutamyl transferase, and complete inability to stand was submitted for necropsy. Gross changes included the presence of a white, firm, smooth, 6 cm × 4 cm × 3 cm mass that diffusely expanded and partially effaced the gall bladder and infiltrated the adjacent hepatic parenchyma. On cut surface, the mass was pale yellow and had small, irregular, dark yellow areas. Scattered through the pancreas were 2 gray, well-demarcated, soft, homogeneous, 1 cm in diameter nodules that bulged out from the capsular surface. The right femoral head had a locally extensive area of cartilage erosion. Histological and immunohistochemical evaluation of the gall bladder and pancreatic nodules revealed a primary cholecystic adenocarcinoma and multifocal insulinomas, respectively. A metastatic focus from the gall bladder neoplasm was observed infiltrating the right adrenal gland medulla. The goat also had mild pulmonary infestation by Muellerius capillaris. Primary hepatobiliary and pancreatic neoplasia is rare in goats, and to the authors’ knowledge, neither cholecystic adenocarcinoma nor pancreatic insulinomas have been previously reported in this species.
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43

Xu, Zhen, Xin Zhong e Zhongyan Zhang. "Does the Sino–US Trade Friction Promote Firm Innovation? The Role of the Export Grab Effect". Sustainability 14, n.º 5 (25 de fevereiro de 2022): 2709. http://dx.doi.org/10.3390/su14052709.

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We examine and explain changes of firm innovation following the Sino–US trade frictions. Specifically, we use the unique microdata of Chinese technology and innovation firms from 2016 to 2019 to identify the response of firm innovation to the shock of the Sino–US trade friction and investigate the changes in firm innovation before and after the outbreak of the Sino–US trade friction. We found that, on average, export firms significantly increased innovation after the Sino–US trade friction. In particular, firms in the advanced manufacturing industry perform significantly better than firms in other technical fields. To explain this phenomenon, we compare firms’ export performance in different technical fields and conduct a detailed mechanism test. It is found that the Sino–US trade friction has led to the export grab phenomenon in some technical fields, and the export grab effect is the reason for the significant increase in the innovation of export firms. The direct effect of export grab promotes the innovation of sustainable export firms, and the indirect effect of export grab leads to an increase in innovation by reducing the threshold of the export market. We verified the direct and indirect effects of export grab on firm innovation following the Sino–US trade frictions.
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44

Raj, Swati. "Congenital umbilical epidermal inclusion cyst masquerading as raspberry tumor– A common cyst in rare site". IP Journal of Diagnostic Pathology and Oncology 8, n.º 1 (15 de março de 2023): 42–44. http://dx.doi.org/10.18231/j.jdpo.2023.008.

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Umbilical tumours or lesions are rare; therefore, it is of outmost importance to navigate every umbilical nodule or growth cautiously. Only 10 cases have been reported to date. The present case has been diagnosed as congenital EIC in the umbilicus, the first time this has been reported in the archives.A 5 year old female child with umbilical nodular swelling since birth presented to the surgery OPD.A clinical diagnosis of "umbilical adenoma" was made. An excisional biopsy with abdominoplasty was done under general anaesthesia, and the specimen was submitted for HPE. On gross examination, we received an umbilical stump measuring 1 x 1 x 0.4 cm. A raised, firm nodular swelling was noted on the umbilical knot along with keratin debris. On cut, it showed a well-circumscribed, tiny gray-white nodule measuring 0.5 x 0.4 cm. On microscopic examination, a diagnosis of “Umbilical Epidermal Inclusion Cyst”was given.: Umbilical EIC is a rare entity that may present as an umbilical nodule and is detected in every age group with a female preponderance. Underlying etiopathogenesis can be congenital, idiopathic, or post-iatrogenic. Over 80% of the umbilical EIC is located above the fascia. The histopathological examination is the only modality that leads to an exact diagnosis and is considered the “gold standard” for detection of commonest cyst occurring in the rare site.
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45

Bhansali, Pratik Jayaprakash. "Intratesticular Simple Cyst - Ultrasound and Elastography Appearance". Journal of Evolution of Medical and Dental Sciences 10, n.º 20 (17 de maio de 2021): 1561–62. http://dx.doi.org/10.14260/jemds/2021/326.

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Simple intratesticular cysts are unusual lesions. They are mostly non-palpable and diagnosed incidentally. A fifty year old patient was presented for scrotal sonography due to vague scrotal pain. On examination, a 6.8 x 5.4 mm intratesticular hypoechoic lesion was seen with imperceptible walls and posterior acoustic enhancement which is an indication of cystic lesion. This cyst contained echogenic mobile material indicating benign nature of the lesion (Figure 1). Strain elastography revealed typical blue green red (BGR) sign confirming cystic nature of lesion. (Figure 2) Benign intra testicular lesions are uncommon, but proper diagnosis is important so that unnecessary surgical intervention is prevented. Benign lesions involve tubular ectasia, abscess, intra testicular varicocele, intratesticular simple cysts, epidermoid cyst, tunica albuginea cyst and hemorrhage.1 Gray-scale ultrasonography (USG) along with Color-Doppler ultrasound wherever possible mostly gives accurate diagnosis leading to appropriate treatment.2 Features of simple cyst on USG include an imperceptible wall, an anechoic center and through transmission. Simple cysts are incidental finding most commonly in males of age 40 years and above. Variable in size having diameter of two mili meters to two centimeters. These are commonly single, in some cases multiple cysts have also been found. Simple cysts are commonly found near the mediastinum of testis but can also be found in other parts of testis. Also, these are linked with extra testicular spermatoceles. On local examination, even large simple testicular cysts are generally not palpable as they are not firm. Tunica albuginea cysts are very firm. So, we can easily differentiate between tunica albuginea cyst and simple testicular cyst.3 Sometimes testicular cysts contain echoic material which is mobile with change in position (Figure 2). The mobility of material suggests whether the cyst is benign or if fixed, it can be a cyst of neoplastic etiology. 4 The 3 - layer pattern (blue / green / red layers) visible in smaller cystic areas is known as the BGR sign and is visible in a few elastography systems. This pattern is taken into consideration as beneficial because it highlights the cystic nature of the lesion and has been proven to be true even in cases of cystic lesions with inner echogenic material.
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46

Kumar Muthusamy, Senthil. "Role of context and contest in the structuring of alliance governance". Journal of Strategy and Management 7, n.º 2 (13 de maio de 2014): 172–92. http://dx.doi.org/10.1108/jsma-04-2013-0022.

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Purpose – The alliance governance – whether equity or non-equity based – through which an alliance is governed serves as a mechanism to protect a firm from partner's opportunistic behavior, manage resource dependence and facilitate knowledge sharing. Alliance governance structure also reflects the risk, reward and control that partners perceive in a relationship. In light of the conflicts and instabilities reported in strategic alliances, the purpose of this paper is to examine the interorganizational domain that affects the endurance and continuity of collaboration and explain how the alliance interface contexts determines the structuring of alliance governance. Design/methodology/approach – An empirical examination of 179 strategic alliances, using survey and archival data conducted to test the hypothesized relationship between the choice of governance structure and the complexity of alliance task, balance of power and competitive scope between partners. Findings – A multinomial logistic regression of the hypothesized variables revealed that the complexity of alliance task, balance of power, and competitive scope between partners are significantly related to the mode of alliance governance – whether non-equity, minority-equity, or joint venture. Originality/value – This study makes a significant contribution to the understanding of the relationships between the contextual factors such as the alliance task, power dynamics, and competitive scope that shape the collaboration and structuring of appropriate alliance governance mode. Results of the study provide strong evidence for the hypotheses that the greater the task complexity, and greater the balance of power and scope of competition between partners, the alliance governance tends to be equity or joint venture based. Consistent with recommendations of several organizational scholars that the theory of alliance governance and performance must shift from individual partner firm to interaction domain and interface contexts (Luo, 2002; Gray and Wood, 1991; Oxley and Sampson, 2004), this study integrally examined the dyadic issues such as balance of power, task complexity, and the competitive scope and the dynamic role they play in decisions pertaining to alliance governance. While many extant studies on the choice of alliance governance structure have employed secondary data sources, the study employed data from survey measures (Gulati, 1995; Teng and Das, 2008; Oxley and Sampson, 2004) enhancing the validity of the results.
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47

Mura, Alessandro, e Gianluigi Roberto. "Nature and duration of the accounting differences between Italian and US GAAP". Journal of Applied Accounting Research 15, n.º 1 (6 de maio de 2014): 2–21. http://dx.doi.org/10.1108/jaar-04-2012-0027.

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Purpose – The purpose of this paper is to focus on alternative accounting treatments over time to assess their impact on the level of conservatism in a comparison between Italian local accounting standards and USA generally accepted accounting principles. Design/methodology/approach – A case study approach is adopted to investigate the accounting adjustments applied to net income and shareholders’ equity as included in the Form 20-F reconciliations reported by all Italian firms that were listed on a US market over the period 1999-2008. The methodology first introduced by Gray (1980) and frequently applied over 30 years to several international accounting comparisons is adapted to recognise a multi-period dimension of the accounting choice. In particular, the paper focuses on the temporal dimension of such adjustments in order to capture their attitude to reverse or become permanent over time. Findings – The results show that the level of conservatism is visible in the measurement of net assets and is shaped by the prevailing directional effect of accounting adjustments that become permanent as their cumulative reversal is persistently delayed. Such a phenomenon arises and intensifies when the accounting differences relate to recurring operations and/or to long-term assets and liabilities. Amongst them those violating the clean surplus relation are the most controversial as they not only generate a permanent effect in the measurement of net assets, but also an opposite permanent effect in the measurement of earnings. Research limitations/implications – Future empirical research confirming the finding in different contexts might overcome the limitations of a relatively poor number of observations in the case study. Practical implications – Identifying the duration of alternative accounting treatments is relevant to assess their potential influence on stakeholders decision-making process as this may steadily influence the future of a firm. Originality/value – The propositions express a sequence of the timing effects of alternative accounting treatments that highlight the primary role of permanent differences in persistently shaping the value of net assets and help to provide a less erratic interpretation of the level of conservatism.
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48

Sanyal, Dr Kaninika, Dr Preeti Diwaker, Dr Neha Garg e Dr Priyanka Gogoi. "Warthin like Variant of Papillary Thyroid Carcinoma: A Rare Variant". Saudi Journal of Pathology and Microbiology 7, n.º 2 (11 de fevereiro de 2022): 54–58. http://dx.doi.org/10.36348/sjpm.2022.v07i02.003.

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Introduction: Warthin like papillary thyroid carcinoma is a rare variant that bears features similar to Warthin tumour of salivary gland. It shows papillary or follicular structures lined by oncocytic cells having typical nuclear features of papillary thyroid carcinoma and marked lymphoplasmacytic infiltrate in the stroma. Case Report: A 60 year old lady presented in the ENT OPD with right sided neck swelling since 2 years. On examination the swelling was firm, non-tender, moving with deglutition and measured 4x3 cm. FNA smears of the swelling were highly cellular and comprised of cells arranged in papillary clusters. The cells were predominantly oncocytic and showed nuclear grooving and intranuclear inclusions. Cytological diagnosis of papillary thyroid carcinoma (Bethesda Category VI) was offered. Thyroidectomy specimen measured 6.5x5x3 cm and right lobe revealed gray tan tumor with numerous papillae and few cystic areas. Microscopy revealed a well circumscribed tumour, with tumour cells arranged in papillary architecture with presence of dense lymphoplasmacytic infiltrate in the stalks of papillae. The cells lining the papillae had abundant granular eosinophilic cytoplasm and many of the cells showed nuclear grooving and intranuclear inclusions. Occasional psammoma bodies were also seen. The surrounding thyroid showed features of hashimoto’s thyroiditis. A final diagnosis of Warthin like variant of papillary thyroid carcinoma was given. Conclusion: Warthin like variant of papillary thyroid carcinoma is a distinct rare variant. It is associated with good prognosis when compared with other variants of papillary thyroid carcinoma, warranting a proper identification.
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49

Fuke, Naoyuki, Go Kitahara, Soma Ito, Nguyen Van Diep, Angeline Ping Ping Teh, Uda Zahli Izzati, Ohnmar Myint et al. "Severe Degenerative Changes in Cryptorchid Testes in Japanese Black Cattle". Veterinary Pathology 57, n.º 3 (25 de fevereiro de 2020): 418–26. http://dx.doi.org/10.1177/0300985820906891.

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This is a histopathologic and endocrinologic study of 6 calves diagnosed with cryptorchidism. Cases 1–3 were diagnosed as resembling testicular regression syndrome. In cases 1 and 2, the extracted tissue was a small, firm, gray-white mass, and there was lack of obvious testicular tissue in case 3. Histopathologically, the excised tissue in cases 1–3 was a fibrotic testicular remnant with inflammation, mineralization, hemosiderin-laden macrophages or lipofuscin-laden macrophages, and lack of germ cells and interstitial endocrine cells. These findings were compared with cases 4–6, which were diagnosed as testicular hypoplasia due to cryptorchidism. These cases had small but otherwise grossly unremarkable intra-abdominal testicular tissue and histologically had a few germ cells and sustentacular cells with arrested spermatogenesis and an increase in interstitial endocrine cells. Cases 1–3 had more severe degenerative changes compared with cases 4–6. In case 2, the average diameter of the seminiferous tubules was much smaller than in cases 4–6, and there were few tubule cross sections. Anti-Müllerian hormone (214 pg/ml) was detected in the plasma of case 2. Based on the macroscopic and histopathologic findings as well as endocrinologic profiles, the testicular degeneration in cases 1–3 was considered similar to that of testicular regression syndrome. In this condition, it is thought that a normally developing intra-abdominal testis undergoes degeneration due to heat or a vascular disorder such as torsion.
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50

Saha, Rachita, Manjil Gupta, Rima Majumdar, Subrata Saha e Pradip Kumar Kar. "Anthelmintic efficacy of Holarrhena pubescens against Raillietina spp. of domestic fowl through ultrastructural, histochemical, biochemical and GLCM analysis". PLOS ONE 18, n.º 9 (14 de setembro de 2023): e0282033. http://dx.doi.org/10.1371/journal.pone.0282033.

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Globally, traditional knowledge systems are a powerhouse of information which can revolutionise the world, if decoded accurately and logically. Plant-based ethno-traditional and folklore curatives/medicines has a firm basis in the psyche of the common masses of West Bengal and Holarrhena pubescens is a representative example of it. This article communication on depicting the anthelmintic efficacy of ethanolic extract and Ethyl acetate fraction of the stem bark of Holarrhena pubescens against the cestode Raillietina spp. through efficacy studies, ultra-structural observations, histochemical and biochemical analysis on some tegumental enzymes i.e., Acid Phosphatase (AcPase), Alkaline Phosphatase (AlkPase), Adenosine Triphosphatase (ATPase) and 5ˈ-Nucleotidase (5ˈ-Nu) along with Gray Level Co-occurrence Matrix (GLCM) analysis of histochemical study. Praziquantel was used as the reference drug. Investigations revealed 10mg/ml dosage of crude extract was the most efficacious dose and amongst the fractions the ethyl acetate fraction showed the most anthelmintic property. Ultrastructural studies through Scanning Electron Microscope (SEM) and Transmission Electron Microscope (TEM) clearly depicted the damage in head, sucker, proglottids, proximal and distal cytoplasm (DC), microtriches (MT), basal lamina (BL), nuclear membrane (NM), and, nucleolus (NL) in the treated worms. Histochemical studies revealed decrease in staining intensity for all the tegumental enzymes in the treated worms compared to control. The GLCM analysis strongly supported the result of histochemical studies. Biochemical studies revealed marked reduction in enzyme activity in the treated worms with maximum reduction in the activity of 5ˈ- Nu (77.8%) followed by ATPase (63.17%).
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