Asset revaluation and cost basis: Capital revaluation in corporate financial reports

The paper is a historical study of the asset revaluation movement and the subsequent establishment of the cost basis in the United States. A survey of the corporate report leads to a generalization that the asset revaluations were fundamentally the adjustments of equity capital triggered by corporate financial policies. The concept of quasi-reorganization then was developed to ensure that the capital revaluation was undertaken for the right reasons. This newly developed concept made the revaluation of equity and assets less useful from the standpoint of corporate financial management. Asset revaluation was thus replaced by the cost principle

Clinical significance of lymphatic invasion in the esophageal region in patients with adenocarcinoma of the esophagogastric junction

doctoral thesi

Basic Concept of General Education: Continual Consideration of Liberal Arts and Pedagogy

General higher education converts and combines conflicts Alternatives and Universal matches them through cultural integration that promotes mutual adaptation among new and existing cultural elements. General higher education attempts such mutual adaptation among new and existing cultural elements between liberal arts and pedagogy in a crosssectional manner. However, pedagogy is classified academically into professional education while general education is considered liberal arts provided within the curriculum. The theory of curriculum is associated with a range of social reforms because the arrangement and range are considered as foundations. This suggests that comprehensive adaptation among new and existing cultural elements, which are the subjects of general education, are required over broad ranges or fields. However, this suggestion also forms the proposition that pedagogy applies to the subject range of mutual adaptation among new and existing cultural elements. In this study, we seek to identify keys to draw a contrast between the range of social reforms with the theory of curriculum, sociology, and educational sociology, and discuss the basic concepts of general education.本論文は、二〇一七年六月一〇日、広島大学大学院綜合科学研究科において開催された一般社団法人大学教育学会第三十九回大会テーブル６『一般教育の知的遺産を活かす（その９）』における当日配布資料に大幅な再検討を行ったものである

Niboshi for Slate Devices: A Japanese Input Method Using Multi-touch for Slate Devices

Abstract. We present Niboshi for slate devices, an input system that utilizes a multi-touch interface. Users hold the device with both hands and use both thumbs to input a character in this system. Niboshi for slate devices has four features that improve the performance of inputting text to slate devices: it has a multi-touch input, enables the device to be firmly held with both hands while text is input, can be used without visual confirmation of the input buttons, and has a large text display area with a small interface. The Niboshi system will enable users to type faster and requires less user attention to typing than existing methods

Utilization of Already Learned to Develop the Ability to Make Outlook in Mathematics

http://purl.org/coar/resource_type/c_18w

Epigenetic Regulation of CXC Chemokine Expression by Environmental Electrophiles Through DNA Methyltransferase Inhibition

Ubiquitously distributed environmental electrophiles covalently modify DNA and proteins, potentially leading to adverse health effects. However, the impacts of specific electrophiles on target proteins and their physiological roles remain largely unknown. In the present study, we focused on DNA methylation, which regulates gene expression and physiological responses. A total of 45 environmental electrophiles were screened for inhibitory effects on the activity of DNA methyltransferase 3B (DNMT3B), a key enzyme in DNA methylation, and four compounds were identified. We focused on 1,2-naphthoquinone (1,2-NQ), an air pollutant whose toxicity has been reported previously. Interestingly, we found that 1,2-NQ modified multiple lysine and histidine residues in DNMT3B, one of which was near the active site in DNMT3B. It was found that 1,2-NQ altered gene expression and evoked inflammatory responses in lung adenocarcinoma cell lines. Furthermore, we found that 1,2-NQ upregulated CXCL8 expression through DNA demethylation of the distal enhancer and promoted cancer cell growth. Our study reveals novel mechanisms of epigenetic regulation by environmental electrophiles through the inhibition of DNMT3B activity and suggests their physiological impact

退職にあたって

Articledepartmental bulletin pape

Replication for Web Hosting Systems

Replication is a well-known technique to improve the accessibility of Web sites. It generally offers reduced client latencies and increases a site’s availability. However, applying replication techniques is not trivial, and various Content Delivery Networks (CDNs) have been created to facilitate replication for digital content providers. Th

Oridonin Suppresses Mast Cell Degranulation and Alleviates Ovalbumin-Induced Allergic Rhinitis

Kidawara S., Kimura S., Takano H., et al. Oridonin Suppresses Mast Cell Degranulation and Alleviates Ovalbumin-Induced Allergic Rhinitis. Biological and Pharmaceutical Bulletin 47, 1920 (2024); https://doi.org/10.1248/bpb.b24-00594.Incidence of type I allergies, such as hay fever, is continuously increasing in developed countries, including Japan. Type I allergies are triggered by chemical mediators, such as histamine, which are released via immunoglobulin E (IgE)-mediated mast cell degranulation. Therefore, medications inhibiting the synthesis, release, and receptor binding of these mediators are commonly used to manage type I allergy symptoms. As self-care disease prevention practices are gaining attention worldwide, regular consumption of food and supplements containing safe components inhibiting mast cell degranulation is a potential strategy to prevent allergic attacks. Here, we aimed to assess the ability of phytochemicals derived from edible plants to inhibit mast cell degranulation using the β-hexosaminidase release assay and investigate their cytotoxicity and efficiency in alleviating allergic symptoms. We found that oridonin, a diterpenoid isolated from Isodon japonicus Hara, strongly inhibited β-hexosaminidase release from both the RBL-2H3 rat cell line and mouse bone marrow-derived mast cells stimulated with dinitrophenyl (DNP)-conjugated human serum albumin after sensitization with DNP-IgE. Oridonin also inhibited β-hexosaminidase release induced by the calcium ionophore, A23187, in both cell types. Notably, oridonin did not adversely affect cell survival at concentrations necessary to inhibit β-hexosaminidase release. In a mouse model of ovalbumin (OVA)-induced allergic rhinitis, intraperitoneal administration of oridonin significantly reduced the nasal rubbing caused by intranasal OVA administration without affecting the serum levels of OVA-specific IgE. Therefore, oridonin could be an effective daily intake component to alleviate allergic diseases by inhibiting mast cell degranulation

Protocol of a phase II study investigating the efficacy and safety of trifluridine/tipiracil plus ramucirumab as a third-line or later treatment for advanced gastric cancer

In Japan, systemic chemotherapy is the standard treatment for unresectable, advanced, or recurrent gastric cancer. However, numerous patients with gastric cancer do not receive late-line treatment because of the rapid progression of gastric cancer. Additionally, late-line treatments, such as nivolumab, trifluridine tipiracil (FTD/TPI), or irinotecan, have limited effects on improving clinical symptoms and delaying the onset of symptoms associated with cancer progression. Recently, a combination of FTD/TPI and ramucirumab was reported to have a high response rate in late-line treatment; however, owing to patient selection bias and a high rate of hematologic toxicity in that previous study, this regimen may not be feasible in real-world clinical applications. Our objective is to conduct a single-arm phase II study to assess the safety and efficacy of FTD/TPI plus ramucirumab combination therapy for gastric cancer after third-line treatment under real-world clinical conditions. This study will recruit 32 patients according to eligibility criteria and administer FTD/TPI (35 mg/m^2) and intravenous ramucirumab (8 mg/kg). The primary endpoint will be the time to treatment failure. The secondary endpoints will include the overall survival time, progression-free survival time, overall response rate, disease control rate, relative dose intensity, and incidence of adverse events. The results will add new insights for improving the late-line treatment of advanced gastric cancer.departmental bulletin pape