Allergic inflammation immediate allergic reaction or as a Type I allergic reaction. The reaction is caused by the release of histamine and mast cell granule proteins by a process called degranulation, as well as the production of leukotrienes, prostaglandins and cytokines, by mast cells following the cross-linking of allergen specific IgE molecules bound to mast cell FcεRI receptors. These mediators affect nerve cells causing itching, smooth muscle cells causing contraction (leading to the airway narrowing seen in allergic asthma), goblet cells causing mucus production, and endothelial cells causing vasodilatation and edema. The late phase of a Type 1 reaction (which develops 8–12
Substance over form Although the legal ownership has been transferred to the bank, the underlying economic reality for the company remain the same. Under the substance-over-form principle, the sale and subsequent leaseback are considered one transaction. Similarly, if two companies swap their inventories, this event is not accounted as a sale because the "substance" is a mere in-kind exchange, despite the possible "form" of valid enforceable contracts for two sales and deliveries. Likewise, a firm withdrawing inventory for internal use accounts this event in a separate account, classified as such, and not on the sale account. The principle thus maintains the sales account