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Human Resources: Assets That Should Be Capitalized
This article proposes that human resource costs incurred by organizations be capitalized. The authors analyze the current accounting treatment of such costs under U. S. Generally Accepted Accounting Principles and reflect the impact of the Balanced Scorecard and recent literature on the valuation of human capital. Also considered are alternative capitalization methods.


Inequality in Skill Development on College Campuses
While patterns of inequality in access and attainment in higher education are well documented, sociologists have left largely unexplored the question of disparities in skill development during college. Following a cohort of students across 23 four-year institutions from entry into college through their senior year, we examine inequalities in development of general collegiate skills. Findings in...
Getting more unequal: Rising labor market inequalities among low-skilled men in West Germany
During recent decades, earnings differentials between educational groups have risen in most advanced economies. While these trends are well-documented, much less is known about inequality trends within educational groups. To address this issue, we study changes in labor market inequalities among low-skilled men in West Germany. Using data from the German Socio-economic Panel, we show that both ...


GRACE storage-streamflow hystereses reveal the dynamics of regional watersheds
We characterize how regional watersheds function as simple, dynamic systems through a series of hysteresis loops. These loops illustrate the temporal relationship between runoff and terrestrial water storage using measurements from NASA's Gravity Recovery and Climate Experiment (GRACE) satellites in three regional-scale watersheds (>150 000 km2) of the Columbia River Basin, USA and Canada. The ...
Improving inflow forecasting into hydropower reservoirs through a complementary modelling framework
Accuracy of reservoir inflow forecasts is instrumental for maximizing the value of water resources and benefits gained through hydropower generation. Improving hourly reservoir inflow forecasts over a 24 h lead-time is considered within the day-ahead (Elspot) market of the Nordic exchange market. We present here a new approach for issuing hourly reservoir inflow forecasts that aims to improve o...


Differential regulation of the glutamate transporters GLT-1 and GLAST by GSK3β
The glutamate transporters GLAST and GLT-1 are mainly expressed in glial cells and regulate glutamate levels in the synapses. GLAST and GLT-1 are the targets of several signaling pathways. In this study we explore the possible functional interaction between these transporters and GSK3β. This kinase is involved in multiple cellular processes including neuronal development and synaptic plasticit...
Vitis labrusca extract effects on cellular dynamics and redox modulations in a SH-SY5Y neuronal cell model: A similar role to lithium
Oxidative stress and calcium imbalance are consistently reported in bipolar disorder (BD). Polymorphism of voltage-dependent calcium channel, L type, alpha 1C subunit (CACNA1c), which is responsible for the regulation of calcium influx, was also shown to have a strong association with BD. These alterations can lead to a number of different consequences in the cell including production of reacti...

Astroglial NMDA receptors inhibit expression of Kir4.1 channels in glutamate-overexposed astrocytes in vitro and in the brain of rats with acute liver failure
Astroglial inward rectifying Kir4.1 potassium channels are fundamental for the maintenance of ion and water homeostasis in the central nervous system (CNS). Down-regulation of Kir4.1 expression is observed in CNS disorders associated with excessive extracellular glutamate (Glu) accumulation, including hepatic encephalopathy related to acute liver failure (ALF). Here we demonstrate that prolonge...
Di-O-demethylcurcumin protects SK-N-SH cells against mitochondrial and endoplasmic reticulum-mediated apoptotic cell death induced by Aβ25-35
Alzheimer's disease (AD) is a neurodegenerative and progressive disorder. The hallmark of pathological AD is amyloid plaque which is the accumulation of amyloid β (Aβ) in extracellular neuronal cells and neurofibrillary tangles (NFT) in neuronal cells, which lead to neurotoxicity via reactive oxygen species (ROS) generation related apoptosis. Loss of synapses and synaptic damage are the best ...

Arbeit „in“ der Übertragung
Die vor mehr als 25 Jahren eingeführte Unterscheidung zwischen der Arbeit an der Übertragung und in der Übertragung stand zunächst in einem fachpolitischen Kontext. An ihr entzündete sich ein Richtungsstreit innerhalb der Deutschen Psychoanalytischen Gesellschaft um die zukünftige fachliche Ausrichtung zwischen „neoanalytischer“ Tradition und moderner internationaler Ausrichtung der ...
Manualorientierte psychodynamische Therapie
Therapiemanuale stammen aus der Forschung. Nachdem sich herausgestellt hatte, dass die Varianz in der Anwendungspraxis eines bestimmten Therapieverfahrens überraschend hoch war, wuchs das Anliegen, zumindest im Rahmen der Forschung von einer besseren Vergleichbarkeit auszugehen. So entstanden so genannte Manuale, in denen festgehalten wurde, was der Behandler tut oder tun soll, will er die The...

Biometals and Their Therapeutic Implications in Alzheimer’s Disease
No disease modifying therapy exists for Alzheimer’s disease (AD). The growing burden of this disease to our society necessitates continued investment in drug development. Over the last decade, multiple phase 3 clinical trials testing drugs that were designed to target established disease mechanisms of AD have all failed to benefit patients. There is, therefore, a need for new treatment strate...
Effects of the herbicides butachlor and bensulfuron-methyl on N 2 O emissions from a dry-seeded rice field
Independent field and laboratory incubation experiments were conducted to investigate the effects of two commonly used herbicides butachlor and bensulfuron-methyl on N2O emissions from a dry-seeded rice field. Three treatments were applied in field experiments: a fertilized control without herbicide, fertilized plots amended with butachlor equivalent to 2.55 L ha−1 of 60 % by weight active...
A System-Wide Analysis Using a Senior-Friendly Hospital Framework Identifies Current Practices and Opportunities for Improvement in the Care of Hospitalized Older Adults
Older adults are vulnerable to hospital-associated complications such as falls, pressure ulcers, functional decline, and delirium, which can contribute to prolonged hospital stay, readmission, and nursing home placement. These vulnerabilities are exacerbated when the hospital's practices, services, and physical environment are not sufficiently mindful of the complex, multidimensional needs of f...
Insomnia in Long-Term Care Facilities: A Comparison of Seven European Countries and Israel: The Services and Health for Elderly in Long TERm care Study
To assess insomnia and its correlates as part of the Services and Health for Elderly in Long TERm care (SHELTER) study, funded by the 7th Framework Programme of the European Union. Cross-cultural investigation. Long-term care facilities (LTCFs) in eight European countries (Czech Republic, France, Finland, Germany, England, the Netherlands, Italy) and one non-European country (Israel). Elderly r...