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Journal articles on the topic 'Lifou'

Author: Grafiati

Published: 4 June 2021

Last updated: 1 February 2022

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1

Nicolas, Hélène. "Le mariage à Lifou, une création missionnaire ?" Social Sciences and Missions 31, no. 1-2 (May 1, 2018): 69–98. http://dx.doi.org/10.1163/18748945-03101013.

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Résumé Cet article souhaite montrer à quel point les rituels de mariage dits « coutumiers » et les normes de la relation conjugale à Lifou, île de la Kanaky-Nouvelle-Calédonie, ont été modifiés voire instaurés par les missionnaires protestants et catholiques, arrivés respectivement en 1842 et 1858. La réforme du mariage, centrale dans l’ œuvre missionnaire en pays kanak, a été impulsée à Lifou par l’ évangéliste polynésien Fao, et poursuivie par les missionnaires de la London Missionary Society et de la Société de Marie. Ils ont ainsi contribué à changer radicalement les rituels matrimoniaux et la « vie de foyer », les bases du mariage actuel ayant été littéralement inventées au XIXème siècle.

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2

STÖHR, SABINE. "New records and new species of Ophiuroidea (Echinodermata) from Lifou, Loyalty Islands, New Caledonia." Zootaxa 3089, no. 1 (November 3, 2011): 1. http://dx.doi.org/10.11646/zootaxa.3089.1.1.

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New Caledonia is a species-rich region that has been the focus of biodiversity research for over 40 years. The expedition “Atelier Lifou 2000” collected benthic fauna at the island of Lifou, Loyalty Islands, New Caledonia, in November of 2000. This is a taxonomic account of the brittle stars found. 94 species were identified, 51 of them new for the region, and seven new to science, increasing the total number of species known from the New Caledonia region to 204. New species are described in the genera Squamophis, Astroceras, Astrogymnotes, Ophiochondrus, Ophiomoeris, Ophiozonella and Amphipholis. Three species and a subspecies are revised, one of them placed in a new genus. The taxonomic status of Euryale Lamarck, 1816, a junior homonym of Euryale Péron & Lesueur, 1810 (a medusa), is stabilized by formally establishing precedence over the senior name.

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3

Legeard, Luc. "Catholiques et protestants à Lifou : un conflit récurrent." Histoire monde et cultures religieuses 6, no. 2 (2008): 107. http://dx.doi.org/10.3917/hmc.006.0107.

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4

Nicolas, Hélène, and Camille Noûs. "Du sexage en contexte colonial. L’exemple de Lifou, Kanaky-Nouvelle-Calédonie." Cahiers du Genre 68, no. 1 (2020): 97. http://dx.doi.org/10.3917/cdge.068.0097.

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5

Sand, Christophe, Hélène Valladas, Hélène Cachier, Nadine Tisnérat-Laborde, Maurice Arnold, Jacques Bolé, and André Ouetcho. "Oceanic rock art: first direct dating of prehistoric stencils and paintings from New Caledonia (Southern Melanesia)." Antiquity 80, no. 309 (September 1, 2006): 523–29. http://dx.doi.org/10.1017/s0003598x0009400x.

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Rock art in an inland cave on the island of Lifou, New Caledonia, has been radiocarbon dated. A cluster of early paintings date to 2500 years ago, soon after the arrival of the first settlers, who must have quickly gone inland probably in pursuit of fresh water, available near the cave. They left their mark on the cave in the form of numerous hand stencils. During the first millennium AD, later generations of artists used the same cave, drawing birds and a circular sign for water still recognised by the present community.

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6

Losche, Diane. "Cultural Forests and their Objects in New Caledonia, the Forest on Lifou." Australian and New Zealand Journal of Art 4, no. 1 (January 2003): 77–91. http://dx.doi.org/10.1080/14434318.2003.11432726.

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7

Nicolini, Eric, Karyne Rogers, and Delphine Rakowski. "Baseline geochemical characterisation of a vulnerable tropical karstic aquifer; Lifou, New Caledonia." Journal of Hydrology: Regional Studies 5 (March 2016): 114–30. http://dx.doi.org/10.1016/j.ejrh.2015.11.014.

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8

KODADA, JÁN, MANFRED A. JÄCH, and ČIAMPOR FEDOR JR. "Review of the genus Drylichus Heller (Insecta: Coleoptera: Dryopidae)." Zootaxa 2157, no. 1 (July 14, 2009): 43–58. http://dx.doi.org/10.11646/zootaxa.2157.1.3.

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The genus Drylichus Heller, which has not been treated since the original description in 1916, is reviewed taxonomically. The type species, Drylichus hylesinoides Heller (New Caledonia), is redescribed. Two new species, D. fidelitas sp. nov. (Lifou Island) and D. monteithi sp. nov. (New Caledonia), are described. Drylichus is hypothesized to be closely related with Parnida Broun (New Zealand), with which it shares the following characters: (1) shape of mouthparts and gular region, (2) distribution and morphology of sensilla on mouthparts, (3) configuration of antennomeres, (4) correspondence of several types of antennal sensilla, (5) shape of ventral sclerites of thorax and abdomen.

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9

MAPES, R. H., D. I. HEMBREE, B. A. RASOR, A. STIGALL, C. GOIRAND, and B. R. DE FORGES. "MODERN NAUTILUS (CEPHALOPODA) TAPHONOMY IN A SUBTIDAL TO BACKSHORE ENVIRONMENT, LIFOU (LOYALTY ISLANDS)." PALAIOS 25, no. 10 (October 1, 2010): 656–70. http://dx.doi.org/10.2110/palo.2010.p10-010r.

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10

Paini, Anna. "Rhabiller les symboles : les femmes kanak et larobe mission à Lifou (Nouvelle-Calédonie)." Journal de la société des océanistes, no. 117 (December 1, 2003): 233–53. http://dx.doi.org/10.4000/jso.1297.

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11

Paini, Anna. "‘On a nos mots à dire’: Kanak Women's Experience of Bridewealth in Lifou." Oceania 90, no. 3 (October 28, 2020): 309–29. http://dx.doi.org/10.1002/ocea.5256.

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12

HEMBREE, D. I., R. H. MAPES, and C. GOIRAN. "THE IMPACT OF HIGH-ENERGY STORMS ON SHALLOW-WATER NAUTILUS (CEPHALOPODA) TAPHONOMY, LIFOU (LOYALTY ISLANDS)." PALAIOS 29, no. 7 (October 21, 2014): 348–62. http://dx.doi.org/10.2110/palo.2013.113.

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13

Seuss, Barbara, Max Wisshak, Royal H. Mapes, Daniel I. Hembree, Neil Landman, and Vincent Lignier. "Microbial Bioerosion of Erratic Sub-FossilNautilusShells in a Karstic Cenote (Lifou, Loyalty Islands, New Caledonia)." Ichnos 23, no. 1-2 (January 2, 2016): 108–15. http://dx.doi.org/10.1080/10420940.2015.1030074.

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14

Liu, Jia-Duo, and Pierre Cotillon. "Present and recent sedimentation in the Loyalty Basin along the Thio-Lifou profile (New Caledonia, Southwest Pacific)." Marine Geology 87, no. 2-4 (June 1989): 207–26. http://dx.doi.org/10.1016/0025-3227(89)90062-5.

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15

Anonymous. "Peer review report 1 On “Baseline geochemical characterisation of a vulnerable tropical karstic aquifer; Lifou, New Caledonia”." Journal of Hydrology: Regional Studies 5 (December 2016): 61. http://dx.doi.org/10.1016/j.ejrh.2016.01.039.

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16

Anonymous. "Peer review report 2 On “Baseline geochemical characterisation of a vulnerable tropical karstic aquifer; Lifou, New Caledonia”." Journal of Hydrology: Regional Studies 5 (December 2016): 55–56. http://dx.doi.org/10.1016/j.ejrh.2016.01.040.

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17

Carpenter, Brian W., Douglas M. Boyle, and Yi Ren. "The Impending Demise Of LIFO: History, Threats, Implications, And Potential Remedies." Journal of Applied Business Research (JABR) 28, no. 4 (June 27, 2012): 645. http://dx.doi.org/10.19030/jabr.v28i4.7047.

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Since its approval by congress in 1939, the last-in-last-out (LIFO) inventory cost flow assumption has historically been utilized by a significant portion of U.S. companies for both tax and financial reporting purposes. However, despite its extensive use and wide acceptance in practice, the LIFO inventory method is currently endangered by two powerful movements that make its future existence far from certain. The first of these movements is the ongoing convergence of U.S. and international accounting standards. Whether future global harmonization of accounting practice come from continued convergence or outright adoption of international accounting standards, this harmonization poses a threat to the continued use of LIFO since LIFO is prohibited under international accounting rules. The second movement is grounded in governmental attempts to lessen the current federal budget deficit. The elimination of LIFO has been targeted as a way of reducing the deficit within the Obama administrations deficit reduction efforts. The momentum of these two threats to LIFO makes the topic of LIFOs future ripe for discussion. This study discusses the history of LIFO, illuminates the current threats the method faces, and outlines the most common remedies that have been proposed to mitigate the financial impact faced by companies that will be negatively affected by any such elimination of the method.

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18

Paini, Anna. "‘The Kite is Tied to You’: Custom, Christianity, and Organization among Kanak Women of Drueulu, Lifou, New Caledonia." Oceania 74, no. 1-2 (September 2003): 81–97. http://dx.doi.org/10.1002/j.1834-4461.2003.tb02837.x.

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19

Genthon, Pierre, Denis Wirrmann, Thierry Hoibian, and Michel Allenbach. "Steady water level and temperature in a karstic system: The case of the coral Lifou Island (SW Pacific)." Comptes Rendus Geoscience 340, no. 8 (August 2008): 513–22. http://dx.doi.org/10.1016/j.crte.2008.06.002.

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20

Robinet, O., J. L. Craig, and L. Chardonnet. "Impact of rat species in Ouvea and Lifou (Loyalty Islands) and their consequences for conserving the endangered Ouvea Parakeet." Biological Conservation 86, no. 2 (November 1998): 223–32. http://dx.doi.org/10.1016/s0006-3207(97)00181-x.

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21

Maurizot, P., J. Collot, D. Cluzel, and M. Patriat. "Chapter 6 The Loyalty Islands and Ridge, New Caledonia." Geological Society, London, Memoirs 51, no. 1 (2020): 131–45. http://dx.doi.org/10.1144/m51-2017-24.

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AbstractThe Loyalty Ridge lies to the east and NE of the Norfolk Ridge. The three main Loyalty Islands (Maré, Lifou and Ouvéa) emerge from the ridge at the same latitude as Grande Terre. The islands are uniformly composed of carbonate deposits, except for Maré, where Middle Miocene intra-plate basalts and associated volcaniclastic rocks form restricted outcrops. Miocene rhodolith limestones constitute the bulk of the carbonate cover of the three islands. On Maré, these platform accumulations are locally topped by a dolomitic hardground, which, in turn, is covered by Pliocene–Pleistocene coral-bearing formations. These coral reef constructions are preserved as elevated rims over all three islands and define an atoll stage in their development. The Pleistocene–Holocene palaeoshoreline indicators include fringing bioconstructions and marine notches and record both eustatic sea-level changes and tectonic deformation. The ridge has been in the forebulge region in front of the active Vanuatu subduction zone since the Pliocene and each of the three islands has been uplifted and tilted to varying degrees. Offshore, the Loyalty Ridge continues northwards to the d'Entrecasteaux Zone and southwards to the Three Kings Ridge. Although typically volcanic, the nature of the deep Loyalty Ridge remains unknown.

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22

Clua, Eric, and Bernard Séret. "Unprovoked Fatal Shark Attack in Lifou Island (Loyalty Islands, New Caledonia, South Pacific) by a Great White Shark, Carcharodon carcharias." American Journal of Forensic Medicine and Pathology 31, no. 3 (September 2010): 281–86. http://dx.doi.org/10.1097/paf.0b013e3181ec7cb8.

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23

Dickinson, William R. "Control of paleoshorelines by trench forebulge uplift, Loyalty Islands." Quaternary Research 80, no. 1 (July 2013): 125–37. http://dx.doi.org/10.1016/j.yqres.2013.04.007.

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Unlike most tropical Pacific islands, which lie along island arcs or hotspot chains, the Loyalty Islands between New Caledonia and Vanuatu owe their existence and morphology to the uplift of pre-existing atolls on the flexural forebulge of the New Hebrides Trench. The configuration and topography of each island is a function of distance from the crest of the uplifted forebulge. Both Maré and Lifou are fully emergent paleoatolls upon which ancient barrier reefs form highstanding annular ridges that enclose interior plateaus representing paleolagoon floors, whereas the partially emergent Ouveapaleoatoll rim flanks a drowned remnant lagoon. Emergent paleoshoreline features exposed by island uplift include paleoreef flats constructed as ancient fringing reefs built to past low tide levels and emergent tidal notches incised at past high tide levels. Present paleoshoreline elevations record uplift rates of the islands since last-interglacial and mid-Holocene highstands in global and regional sea levels, respectively, and paleoreef stratigraphy reflects net Quaternary island emergence. The empirical uplift rates vary in harmony with theoretical uplift rates inferred from the different positions of the islands in transit across the trench forebulge at the trench subduction rate. The Loyalty Islands provide a case study of island environments controlled primarily by neotectonics.

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24

Clua, Eric, and Bernard Séret. "Species identification of the shark involved in the 2007 Lifou fatal attack on a swimmer: A reply to Tirard et al. (2015)." Journal of Forensic and Legal Medicine 40 (May 2016): 58–60. http://dx.doi.org/10.1016/j.jflm.2016.03.004.

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25

Zimmermann, K. "Lebou/Libou." Encyclopédie berbère, no. 28-29 (January 1, 2008): 4361–63. http://dx.doi.org/10.4000/encyclopedieberbere.319.

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26

Tinkelman, Daniel P., and Christine E. L. Tan. "Estimating the Potential Revenue Impact of Taxing LIFO Reserves in the Current Low Commodity Price Environment." Journal of the American Taxation Association 40, no. 2 (January 1, 2018): 45–61. http://dx.doi.org/10.2308/atax-51992.

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ABSTRACT Public company LIFO reserves fell from 2012 to 2015, a time when commodity prices generally fell, and LIFO reserves and commodity prices both rose moderately in 2016. Using a combination of Internal Revenue Service (IRS) and public company data, we estimate overall U.S. LIFO reserves from 2012 to 2016, and the potential tax revenue impact of LIFO repeal. At a 35 percent (20 percent) rate, taxing the 2016 LIFO reserves would yield between $19 ($11) and $24 ($14) billion. Although less than 1 percent of 2013 corporate and partnership tax returns with inventory used LIFO, LIFO inventories comprised about 14 percent of the dollar value of U.S. company inventories. The findings on LIFO usage and the magnitude of LIFO reserves are relevant to deciding whether LIFO should be retained as an acceptable inventory method for taxes and U.S. GAAP, and also provide context for instructors teaching about inventory methods.

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27

Varner, Jex T. "LIFO." Critical Perspectives on Accounting 18, no. 7 (November 2007): 873–74. http://dx.doi.org/10.1016/j.cpa.2006.07.002.

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28

Chandra, Uday, Bradley D. Childs, and Byung T. Ro. "The Association between LIFO Reserve and Equity Risk: An Empirical Assessment." Journal of Accounting, Auditing & Finance 17, no. 3 (July 2002): 185–208. http://dx.doi.org/10.1177/0148558x0201700301.

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This study examines the association between a firm's LIFO reserve and its equity risk. We hypothesize that LIFO reserve has favorable implications for equity risk as it confers tax benefits and represents unbooked profits, which prompt firms to lower their borrowings and effectively increase equity. Consistent with this hypothesis, we document a negative association between LIFO reserve and two measures of risk: standard deviation of stock returns and beta. We document a negative association between LIFO reserve and debt, consistent with the proposition that UFO reserve and debt are tax shield substitutes. However, the negative association between LIFO reserve and equity risk remains even when the level of debt of firms is controlled. Further tests show that adjusting the denominator of the debt-equity ratio for LIFO reserve improves its explanatory power with regard to risk, consistent with the notion that LIFO reserve is viewed as a component of equity in assessing risk. Additional tests indicate that LIFO reserve has explanatory power with regard to future risk. Also, variability of LIFO reserve is positively associated with equity risk, suggesting that firms with high temporal variability in their LIFO reserve may be unable to fully avail of the future benefits of LIFO accounting. Collectively, these results indicate that LIFO reserve is negatively associated with equity risk and conveys information that is potentially useful in assessing equity risk.

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29

Li, June, and Megan Y. Sun. "LIFO Distortion in the Oil Industry – Revisited." Accounting and Finance Research 6, no. 3 (August 1, 2017): 56. http://dx.doi.org/10.5430/afr.v6n3p56.

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LIFO (Last in First out) inventory method has been widely used by US publicly traded companies for its tax advantages in many years. However, LIFO is expected to be repealed with the impending acceptance ofIFRS(the International Financial Reporting Standards) by theSEC. The repeal of LIFO will significantly increase the tax liabilities of those companies previously using LIFO. One hardest hit industry by repeal of LIFO is oil industry. Our study investigates the use of LIFO inventory method in oil industry from 2008 through 2015. The primary focus of this study is the accounting information distortion as a result of using LIFO. We document severe accounting information distortion in the areas of working capital and inventory turnover. Though not as severe, we also observe very significant distortions in the areas of gross profit and current ratio. The accounting information gets increasingly distorted from 2008 to 2011. However the trend reverses from 2012 to 2015. Each of the Obama administration’s budgets proposals proposed the elimination of LIFO for inventories. We believe the findings of our research have significant implications for the policy makers. In addition, a full adoption ofIFRS, which prohibits LIFO, is unlikely in the near future. Non-public companies who are not under the jurisdiction of theSECmay still continue to use LIFO after the adoption of IFRS.

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30

Kostolansky, John, and Ethan Polnaszek. "New Perspectives On The Use Of LIFO And Firm Size." Journal of Applied Business Research (JABR) 29, no. 5 (August 28, 2013): 1501. http://dx.doi.org/10.19030/jabr.v29i5.8031.

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<p>Recent calls to repeal the use of LIFO raise questions about the number of firms that will be impacted, the extent of that impact, as well as the demographics of the impacted firms. The present study assesses the population of publicly-traded companies to determine the frequency of usage of LIFO, the dollar impact of using LIFO, and the connection between firm size and the use of LIFO. This study finds that the tax impact of repealing LIFO may be more manageable than has been reported in the financial press. In addition, this study documents the connection between absolute and relative firm size and the use of LIFO.</p>

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31

Pincus, Morton, and Charles E. Wasley. "Stock Price Behavior Associated with Post-1974–75 LIFO Adoptions Announced at Alternative Disclosure Times." Journal of Accounting, Auditing & Finance 11, no. 4 (October 1996): 535–64. http://dx.doi.org/10.1177/0148558x9601100402.

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We examine the behavior of stock prices at the time of post-1974–75 LIFO adoption announcements. We exploit recent theoretical and empirical developments in the LIFO adoption literature in an attempt to resolve some of the mixed findings in Hand (1993). We study LIFO adoptions announced prior to as well as at the time of annual earnings announcements. Previous research has mostly centered on 1974–75 adoptions made at the time of annual earnings announcements. Our study of LIFO adoptions announced prior to annual earnings announcement dates enables us to provide evidence on whether the early announcement of a LIFO adoption is used by firms to signal positive information about earnings growth. Collectively, our results suggest that in explaining the market response to LIFO adoption announcements, extant models of the LIFO adoption decision do not fully capture the richness of differing inflationary environments or of alternative disclosure times.

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32

Hemwall, Gustav. "Barre-Lieou Syndrome." Journal of Orthopaedic Medicine 29, no. 3 (January 2007): 95–97. http://dx.doi.org/10.1080/1355297x.2007.11736332.

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33

Liou, Eric. "Eric Liou." Revista Dental Press de Ortodontia e Ortopedia Facial 14, no. 5 (October 2009): 27–37. http://dx.doi.org/10.1590/s1415-54192009000500005.

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34

Johnson, W. Bruce, and Dan S. Dhaliwal. "LIFO Abandonment." Journal of Accounting Research 26, no. 2 (1988): 236. http://dx.doi.org/10.2307/2491103.

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35

Tse, Senyo. "LIFO Liquidations." Journal of Accounting Research 28, no. 1 (1990): 229. http://dx.doi.org/10.2307/2491227.

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36

Diehl, Kevin. "Lower taxes or higher executive bonuses: How inventory valuation choices best exhibit us corporate governance failings." Journal of Governance and Regulation 1, no. 2 (2012): 126–29. http://dx.doi.org/10.22495/jgr_v1_i2_p7.

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This research seeks to update and finally determine for the Fortune 500 whether the market values the inventory valuation choice of last-in, first-out (LIFO) over first-in, first-out (FIFO) as some signal of reporting and management quality. The market can adjust LIFO earnings to FIFO earnings. Thus, the only issue then is that companies choosing FIFO pay higher taxes, which shareowners should disfavor. Indeed, only 20 percent of the Fortune 500 utilize LIFO to value any inventory. However, after Spearman correlations and logistic regression, the research statistically significantly shows that investors are willing to give premiums on the price of stock for the choice of LIFO. Thus, companies should choose LIFO to reduce taxes and increase their stock prices.

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37

Liao, Ye-Hui, Bin Wang, Mo-Xian Chen, Yao Liu, and Li-Juan Ao. "LIFU Alleviates Neuropathic Pain by Improving the KCC2 Expression and Inhibiting the CaMKIV–KCC2 Pathway in the L4–L5 Section of the Spinal Cord." Neural Plasticity 2021 (April 13, 2021): 1–10. http://dx.doi.org/10.1155/2021/6659668.

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Effective treatment remains lacking for neuropathic pain (NP), a type of intractable pain. Low-intensity focused ultrasound (LIFU), a noninvasive, cutting-edge neuromodulation technique, can effectively enhance inhibition of the central nervous system (CNS) and reduce neuronal excitability. We investigated the effect of LIFU on NP and on the expression of potassium chloride cotransporter 2 (KCC2) in the spinal cords of rats with peripheral nerve injury (PNI) in the lumbar 4–lumbar 5 (L4–L5) section. In this study, rats received PNI surgery on their right lower legs followed by LIFU stimulation of the L4–L5 section of the spinal cord for 4 weeks, starting 3 days after surgery. We used the 50% paw withdraw threshold (PWT50) to evaluate mechanical allodynia. Western blotting (WB) and immunofluorescence (IF) were used to calculate the expression of phosphorylated extracellular signal–regulated kinase 1/2 (p-ERK1/2), calcium/calmodulin-dependent protein kinase type IV (CaMKIV), phosphorylated cyclic adenosine monophosphate response element-binding protein (p-CREB), and KCC2 in the L4–L5 portion of the spinal cord after the last behavioral tests. We found that PWT50 decreased ( P < 0.05 ) 3 days post-PNI surgery in the LIFU− and LIFU+ groups and increased ( P < 0.05 ) after 4 weeks of LIFU stimulation. The expression of p-CREB and CaMKIV decreased ( P < 0.05 ) and that of KCC2 increased ( P < 0.05 ) after 4 weeks of LIFU stimulation, but that of p-ERK1/2 ( P > 0.05 ) was unaffected. Our study showed that LIFU could effectively alleviate NP behavior in rats with PNI by increasing the expression of KCC2 on spinal dorsal corner neurons. A possible explanation is that LIFU could inhibit the activation of the CaMKIV–KCC2 pathway.

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38

Stowe, David F., Amadou K. S. Camara, James S. Heisner, Mohammed Aldakkak, and David R. Harder. "Ten-hour preservation of guinea pig isolated hearts perfused at low flow with air-saturated Lifor solution at 26°C: comparison to ViaSpan solution." American Journal of Physiology-Heart and Circulatory Physiology 293, no. 1 (July 2007): H895—H901. http://dx.doi.org/10.1152/ajpheart.00149.2007.

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There is no suitable solution to preserve hearts for longer than 5 h between donor explant and recipient implant. Lifor is a fully artificial preservation medium containing both a nonprotein oxygen and nutrient carrier (nanoparticles) and cellular nutrients, including amino acids and sugars. We proposed that recirculated Lifor solution would satisfactorily preserve guinea pig isolated hearts perfused at low flow with no added O2at room temperature for 10 h. Hearts were isolated from 21 guinea pigs and perfused with Krebs-Ringer (KR) solution (97% O2and 3% CO2) at 37°C. Heart rate, inflow and outflow O2tension, coronary flow, left ventricular pressure (LVP), and maximal and minimal rate of change in LVP (dLVP/d t) were measured. After baseline measurements, hearts were perfused with recirculated Lifor or ViaSpan equilibrated with room air at 15% of control flow at 26°C for 10 h. Hearts were then perfused at 100% flow with KR for 2 h at 37°C. A time control (untreated) group was perfused only with KR solution for 15 h. Lifor arrested and protected hearts against diastolic contracture and maintained a low O2extraction. Compared with time controls, Lifor led to a higher developed LVP and coronary flow; %O2extraction and cardiac efficiency were similar between these two groups. Hearts similarly treated with ViaSpan exhibited diastolic contracture and lower %O2extraction during treatment and, upon reperfusion with KR, exhibited continued diastolic contracture, no return of heart rate or contractility, low coronary flow, low %O2extraction, and marked infarction. For long-term cardiac protection, a suitable preservation solution recirculated at low flow and room temperature without supplemental O2would reduce the support apparatus required for transport. Lifor was far superior to ViaSpan in meeting these requirements.

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39

Guo, Mingxiao, Chunlei Lu, Ying Gao, Haifeng Zhang, Dongfeng Chen, and Yousheng Li. "Lifor Solution: An Alternative Preservation Solution in Small Bowel Transplantation." Gastroenterology Research and Practice 2016 (2016): 1–6. http://dx.doi.org/10.1155/2016/3925751.

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Background and Objectives. The intestinal mucosa is extremely sensitive to ischemia. Better intestinal preservation is the first step to improve the results of intestinal transplantation. The aim of the study is to investigate the effect of cold Lifor solution on preservation of swine small bowel.Methods. Swine ileum segments (200 cm) were allotransplanted heterotopically after 9-hour cold storage with UW solution (group 1,n=6), with Lifor solution (group 2,n=6), or without storage (group 3,n=6), respectively. After cold storage, mucosal adenosine triphosphate (ATP) concentrations and histopathologic analysis after preservation were performed. At day 7 after the transplantation, intestinal absorptive function was also observed.Results. After 9 h cold preservation, pathological changes, the content of ATP in the intestinal mucosa, and the intestinal absorptive function after transplantation in group 2 were similar to those of group 1.Conclusion. The effect of cold storage of swine small bowel with Lifor solution is similar to that of UW solution. It may provide additional rationale for further exploration of Lifor as an alternative preservation solution in small bowel transplantation.

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Rameau, Laurence. "Lilou et les crayons." Métiers de la Petite Enfance 27, no. 292 (April 2021): 7–8. http://dx.doi.org/10.1016/j.melaen.2021.02.003.

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Pincus, Morton. "LEGISLATIVE HISTORY OF THE ALLOWANCE OF LIFO FOR TAX PURPOSES." Accounting Historians Journal 16, no. 1 (June 1, 1989): 23–55. http://dx.doi.org/10.2308/0148-4184.16.1.23.

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The legislative history of the allowance of LIFO for tax purposes is documented. The legislative process was structured around veto points of the law and yielded an examination of the political environment out of which the LIFO tax provisions emerged. LIFO provisions were analyzed relative to alternative tax options available to firms, administrative and judicial activities, overall tax legislation including tax rates, and general economic conditions. Production processes of firms lobbying for LIFO were examined and the views of academics and practitioners were incorporated. In addition to providing the basis for a regulatory event study by identifying the critical dates in the legsilative process, insight into the timing and choice of inventory accounting methods for financial reporting as well as for tax is gained.

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Patel, Ankur A., Max Zhukosvky, Shawn Sidharthan, Rohan Jotwani, Neal Rakesh, and Amitabh Gulati. "Preliminary effects of low-intensity focused ultrasound treatment program for cancer-related neuropathic pain." Pain Management 11, no. 5 (September 2021): 613–21. http://dx.doi.org/10.2217/pmt-2020-0099.

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Aim: To evaluate the effectiveness of low-intensity focused ultrasound (LIFU) therapy in the management of cancer-related neuropathic pain (CNP). Methods: A retrospective review with 22 patients with CNP treated with LIFU therapy (frequency 3 Hz, 3 W/cm2, pulse mode duty cycle 50%) was conducted. Results: Out of the 22 patients, 15 had CNP secondary to chemotherapy-induced peripheral neuropathy. Compared with baseline, there was a significant reduction in numeric pain rating scale (p < 0.001). Additionally, 76.5% of patients (n = 13) were considered to be responders to LIFU therapy. Conclusion: LIFU therapy may be a viable treatment modality in the management of CNP, specifically chemotherapy-induced peripheral neuropathy, with a minimal side effect profile. Larger, prospective studies with a structured protocol are necessary.

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Othman, Shah Farez, Nizam Tamchek, Farah Diana Muhammad, and Mohd Hafidz Ithnin. "Modulation Transfer Function Analysis in Myopic Model Eye." ASM Science Journal 16 (July 15, 2021): 1–8. http://dx.doi.org/10.32802/asmscj.2021.688.

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Hitherto, the eye modelling is based on the emmetropic eye taken its ocular optical components value from the population-based studies. However, no studies have been done to study the effect of aberration of myopic refractive error by modelling the eye using the parameters from ocular biometrics and ray tracing method. This study aimed to determine the modulation transfer function (MTF) of myopic refractive error using eye modelling and ray tracing technique. Three eye models had been successfully modelled in Zemax software, namely, emmetropic Liou and Brennan, myopic Liou and Brennan, corrected myopic Liou and Brennan. The optical performance of the eye models were tested using the MTF. From the MTF analysis at 100 cycles/mm, the MTF value of both tangential and sagittal rays for myopic Liou and Brennan eye was the lowest compared to its emmetropic model. Also, the MTF value of the corrected myopic Liou and Brennan model was higher compared to the uncorrected myopic model. However, the corrected myopic model produced lower MTF values for both tangential and sagittal MTF compared with the emmetropic model of Liou and Brennan. In this study, the accuracy of the MTF for myopia correction and emmetropia were calculated. It was found that the accuracy of the MTF value for corrected myopia at tangential and sagittal rays was lower.

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Yan, K., Y. Yu, and L. Liao. "A noninvasive multimodal sono-contrast NIR spectroscopy system for breast cancer diagnosis: Clinical trial." Journal of Clinical Oncology 29, no. 27_suppl (September 20, 2011): 68. http://dx.doi.org/10.1200/jco.2011.29.27_suppl.68.

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68 Background: A noninvasive multimodal sono-constrast spectroscopy system was developed to detect breast cancer from benign mass. An IRB approved clinical study has been carried out to evaluate its diagnostic power. Fourteen patients with histologically-proven cancer and 26 with benign mass were enrolled with informed consent. Methods: This system combines three modules: diffuse reflectance spectroscopy, ultrasonography and low intensity focused ultrasound (LIFU). It reports the optical functional difference in cancer and benign mass after transient LIFU interaction with vascular flow. The optical intensity and LIFU signals were collected during each study. The ratio of optical intensities at wavelengths 685 nm and 830 nm was decomposed into low frequency and high frequency components using wavelet analysis. Results: Comparison of the high frequency component showed that LIFU stimulated transitory fluctuation in benign mass, but not in malignant tissue, as quantified by mean absolute deviation (MAD). The ratios of MAD during LIFU vs. baseline in cancer and benign mass are [mean (max/min/std)] 2.04 (3.27/1.41/0.43) and 3.00 (4.29/1.86/0.62). This suggests that high frequency fluctuation was amplified in benign mass during LIFU stimulation. There are a few outliers due to poor patient setup or patient movement during procedure. The MAD ratios are significantly different in cancer vs. benign mass (p<<0.01). An ROC curve was generated by varying threshold MAD values. The area under ROC curve (AUC) was calculated to be 0.91. With threshold 2.3, sensitivity of 92.8% and specificity of 80.8% can be achieved. Backward stepwise regression study reveals that system performance is not affected by patient age (hormone status), tumor depth and tumor size. Conclusions: Current results demonstrate the effectiveness of the multimodal system in characterizing breast cancer vs. benign mass. LIFU appears to exert more pronounced influence on blood flow in benign mass than in tumor. This lack of response to LIFU in breast cancer is possibly due to its abnormal blood vasculature. The analysis is ongoing to incorporate ultrasound imaging parameters with spectroscopy to further improve the diagnostic power.

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Gray, Dahli. "IFRS And US GAAP Convergence Progressing: As Taxpayers Voluntarily Stop Using LIFO." International Business & Economics Research Journal (IBER) 12, no. 4 (March 27, 2013): 451. http://dx.doi.org/10.19030/iber.v12i4.7743.

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This paper presents the potential benefits of the last in, first out (LIFO) inventory valuation method being eliminated as a requirement in financial statements prepared under United States Generally Accepted Accounting Principles when also used for United Stated federal income tax reporting. Research results show that corporations have been voluntarily switching from LIFO to another method since inflation declined well below double digits. Of the corporations still using LIFO, the potential billions of federal tax revenue is presented that might help keep the United States federal budget from going over the fiscal cliff.

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Harris, Peter, and William Stahlin. "The Theoretical Defenses Of The Last In First Out Inventory Methods." Journal of Business & Economics Research (JBER) 12, no. 1 (December 31, 2013): 43. http://dx.doi.org/10.19030/jber.v12i1.8376.

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The Last in First out Method (LIFO) is presently under severe scrutiny from the financial community which may soon culminate in its repeal as an acceptable accounting method. There are pressures from the SEC in conjunction with the International Financial Accounting Standards Board (IFRS) to standardize accounting standards worldwide. In addition, there is political pressure imposed by the U.S. administration to raise additional revenues. Both groups strongly oppose LIFO, raising a strong possibility of its complete elimination. This paper addresses the reasons defending LIFO as an acceptable accounting method strictly from a financial reporting perspective.

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LI, MENG, YONG-FU LI, YI-FAN DUAN, SUN-YUAN ZHENG, WEI-HONG LI, CHENG ZHANG, TU MA, and XIAN-RONG WANG. "Lectotypification of 13 names in Apiaceae, Malvaceae, and Rosaceae based on material housed at the herbaria NAS and NF." Phytotaxa 311, no. 1 (June 23, 2017): 93. http://dx.doi.org/10.11646/phytotaxa.311.1.9.

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Thirteen names in three families based on material at the herbaria NAS and NF are lectotypified. These names include: Acronema chienii Shan & Liou, A. chienii Shan & Liou var. dissectum Shan & Liou, Angelica omeiensis Yuan & Shan, A. tianmuensis Pan & Zhuang, Arcuatopterus filipedicellus Sheh & Shan, A. linearifolius Sheh & Shan, A. thalictrioideus Sheh & Shan, Ostericum maximowiczii Kitagawa var. alpinum Yuan & Shan, Peucedanum rubricaule Shan & Sheh, P. wulongense Shan & Sheh, Photinia dabeishanensis Deng & Yao, Pternopetalum caespitosum Shan, and Tilia hupehensis Cheng ex H.T.Chang.

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Houmes, Robert, and Inga Chira. "The valuation effect of LIFO’s repeal on high pricing power firms." Review of Accounting and Finance 14, no. 3 (August 10, 2015): 306–23. http://dx.doi.org/10.1108/raf-06-2014-0062.

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Purpose – The aim of the study is to provides a timely examination of the valuation effect of current initiatives to repeal LIFO by analyzing the valuation impact of the potential repeal of LIFO conditional on the pricing power of the firm. Design/methodology/approach – Using the methodology from prior research for all LIFO companies, we use price levels regressions to empirically test the potential tax effect of LIFO’s repeal on the value of the firm. To evaluate the robustness of these results, we also use event study methodology to estimate abnormal returns around the House Bill H. R. 3970. Findings – Results show a favorable (unfavorable) valuation effect for high (low) pricing power firms that are able (unable) to recover tax payments by reducing costs and/or charging higher prices. These findings are robust to alternative measures of valuation (price and returns), as well as long and short event windows and suggest that certain firms may be able to offset post-LIFO repeal increased tax payments by increasing sales-output prices and or decreasing cost-input prices. Originality/value – The primary contribution of this paper is to provide relevant and new empirical evidence regarding the potential valuation effects of the currently proposed political and regulatory initiatives to abolish LIFO.

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Murdoch, Brock, Bruce Dehning, and Paul Krause. "Further Evidence On The Ability Of FIFO And LIFO Earnings To Predict Operating Cash Flows: An Industry Specific Analysis." Journal of Applied Business Research (JABR) 29, no. 4 (June 28, 2013): 1231. http://dx.doi.org/10.19030/jabr.v29i4.7929.

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The continuingconvergence of U.S. GAAP with International Accounting Standards has broughtinto question the future use of the LIFO inventory method in the U.S. Since theFinancial Accounting Standards Board (2010) has stipulated that earnings shouldaid investors and creditors in their quest to forecast future cash flows to theenterprise, this research examines whether FIFO earnings or LIFO earnings ispreferable, for this purpose, as an aid to ex ante operating cash flow itself,over a three-year forecast horizon. We conclude that ex ante operating cashflows are quite useful in forecasting operating cash flows across industries forup to three years-ahead.We find differingresults with respect to the incremental predictive content of LIFO versus FIFO earnings,depending on industry and the forecast horizon. For the Manufacturing industry andthe Services industry, LIFO earnings is superior to FIFO earnings forforecasting operating cash flows across the entire three year forecast horizon.In contrast, for the Retail Trade industry and the Finance, Insurance, and RealEstate industry, FIFO earnings is preferable for all three forecasts ofoperating cash flows.For firms in the Transportation,Communications, Electric, Gas, and Sanitary Services industry and in the WholesaleTrade industry, mixed results are observed. Insufficient LIFO data areavailable for evaluations of the Agriculture, Forestry, and Fishing industry,the Mining industry, the Construction industry, and the Public Administrationindustry.

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Zhang, Minjian, Bo Li, Xiaodong Lv, Sican Liu, Yafei Liu, Rongyu Tang, Yiran Lang, Qiang Huang, and Jiping He. "Low-Intensity Focused Ultrasound-Mediated Attenuation of Acute Seizure Activity Based on EEG Brain Functional Connectivity." Brain Sciences 11, no. 6 (May 27, 2021): 711. http://dx.doi.org/10.3390/brainsci11060711.

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(1) Background: Ultrasound has been used for noninvasive stimulation and is a promising technique for treating neurological diseases. Epilepsy is a common neurological disorder, that is attributed to uncontrollable abnormal neuronal hyperexcitability. Abnormal synchronized activities can be observed across multiple brain regions during a seizure. (2) Methods: we used low-intensity focused ultrasound (LIFU) to sonicate the brains of epileptic rats, analyzed the EEG functional brain network to explore the effect of LIFU on the epileptic brain network, and continued to explore the mechanism of ultrasound neuromodulation. LIFU was used in the hippocampus of epileptic rats in which a seizure was induced by kainic acid. (3) Results: By comparing the brain network characteristics before and after sonication, we found that LIFU significantly impacted the functional brain network, especially in the low-frequency band. The brain network connection strength across multiple brain regions significantly decreased after sonication compared to the connection strength in the control group. The brain network indicators (the path length, clustering coefficient, small-worldness, local efficiency and global efficiency) all changed significantly in the low-frequency. (4) Conclusions: These results revealed that LIFU could reduce the network connections of epilepsy circuits and change the structure of the brain network at the whole-brain level.

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