Previous studies suggested that tetrodotoxin, a poison from the puffer fish, blocks conduction of nerve and muscle through its rather selective inhibition of the sodium-carrying mechanism. In order to verify this hypothesis, observations have been made of sodium and potassium currents in the lobster giant axons treated with tetrodotoxin by means of the sucrose-gap voltageclamp technique. Tetrodotoxin at concentrations of 1 X I0 -~ to 5 X 10 -9 gm/ml blocked the action potential but had no effect on the resting potential. Partial or complete recovery might have occurred on washing with normal medium. The increase in sodium conductance normally occurring upon depolarization was very effectively suppressed when the action potential was blocked after tetrodotoxin, while the delayed increase in potassium conductance underwent no change. It is concluded that tetrodotoxin, at very low concentrations, blocks the action potential production through its selective inhibition of the sodium-carrying mechanism while keeping the potassium-carrying mechanism intact.Tetrodotoxin is the active principle of the puffer poison which has long been a matter of interest because the puffer fish is one of the major sea foods in Japan. It blocks peripheral nerve and muscle conduction as well as the central nervous system at very low concentrations (Fleisher, Killos, and
Abstract. The purpose of this paper is to model the legal expostire of auditors and to study the extent to which limitations on this exposure affect auditors' chosen audit intensity and collusion with management.Resume. L'article qui suit a pour but de mod61iser les dsques auxquels sont expos6s les vdrificateurs de par la loi et de voir dans quelle mesure les limites de ce risque influent sur l'intensite de la verification dont ddcident les verificateurs et sur la collusion avec la direction.
Abstract. Auditing is modeled as a monitonng device to moderate information asymmetry between a firm manager and a consumer-investor in a contingent claims, general equilibrium model of a production economy. The firm manager may bias his report of state realization and returns to security holders. The role of the audit is to probabilistically discover and correct any such bias. Managers, who share in firm value, choose audit intensity in response to market forces. The market solution is characterized by a lack of unanimity between managers and consumer-investors with respect to audit intensity. This creates a demand by consumer-investors for Central Authority intervention. Standard setting is, thus, modeled as a response to public demands to remedy perceived shortcomings of a market solution. Some of the consequences of such intervention are examined.Resume. La verification represente un mecanisme de surveillance servant a reduire l'asymetrie d'information entre le gestionnaire et I'investisseur-consommateur, dans le cadre d'un modele d'economie de production fonde sur les reclamations eventuelles et Tequilibre general. Le gestionnaire peut "biaiser" le compte rendu des resultats et rendements pr^sente aux detenteurs de titres. Le role de la verification consiste a decouvdr (de fagon probabiliste) et corriger toute forme de ce type de biais. Les gestionnaires, partageant dans la valeur de l'entreprise, choisissent l'intensite de la verification en reaction aux pressions du marche. L'absence de consensus entre les gestionnaires et les consommateursinvestisseurs quant a l'intensite de la verification caracterise la solution du marche. Cet 6tat de fait suscite chez les consommateurs-investisseurs une demande d'intervention de la part d'une "autorite centrale". La normalisation est des lors assimilee a une reaction face aux demandes du public pour corriger les carences visibles de la solution du marche. Quelques consequences d'une telle intervention sont etudiees ici.
Standard setters in several jurisdictions have adopted statements of financial accounting concepts. Given that concepts statements influence accounting standards, similarities and differences of concepts across jurisdictions will affect the ability of the International Accounting Standards Board (IASB) and other accounting bodies to secure standards convergence.
This paper analyzes the concepts statements of Australia, Canada, New Zealand, the United Kingdom, the United States, and the IASB. Although these statements seem similar at a “broad brush” level, a closer look reveals substantial differences. The main purpose of this paper is to evaluate these differences and the extent to which they may impair standards convergence. The paper also proposes broadening the scope of the concepts structure to include normative agency‐theoretic considerations, which would bring the legitimate interests of management into the concepts structure, with the potential to move some of the trade‐offs necessary to secure managers' acceptance of accounting standards into the structure itself.
The cusp writer is a teaching aid used to facilitate understanding of the correlation between cusp angulation and the various occlusal determinants. Cusp writings represent an on-edge view of mandibular movement occurring in translation and rotation. Cusp writings demonstrate that: (1) the influence of incisal guidance on cusp angulation is almost 60 per cent greater in molars and 100 per cent greater in pre-molars than the influence of the condylar guidance; (2) steepening or flattening by wear, grinding, or reconstructing the lingual contour of the upper canine or other incisal guide teeth by as little as 1 mm. can change the incisal guide angulation from 15 to 25 degrees depending upon the vertical overlap; (3) these changes can create interceptive or deflective occlusal contacts with trauma and pain on the balancing side in the molar and temporomandibular joint areas; and (4) the incisal guidance of denture teeth is inevitably altered when teeth are tilted, uprighted, or turned for esthetics or phonetics. Such changes alter the occlusal function, harmony, and stability of the dentures.
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