bluuebunny/crossref_metadata_2025 huggingface dataset:
Representation of complex vocalizations in the Lusitanian toadfish auditory system: evidence of fine temporal, frequency and amplitude discrimination
Authors: Vasconcelos Raquel O. , Fonseca Paulo J. , Amorim M. Clara P. , Ladich Friedrich
Published: September 2010

Many fishes rely on their auditory skills to interpret crucial information about predators and prey, and to communicate intraspecifically. Few studies, however, have examined how complex natural sounds are perceived in fishes. We investigated the representation of conspecific mating and agonistic calls in the auditory system of the Lusitanian toadfishHalobatrachus didactylus, and analysed auditory responses to heterospecific signals from ecologically relevant species: a sympatric vocal fish (meagreArgyrosomus regius) and a potential predator (dolphinTursiops truncatus). Using auditory evoked potential (AEP) recordings, we showed that both sexes can resolve fine features of conspecific calls. The toadfish auditory system was most sensitive to frequencies well represented in the conspecific vocalizations (namely the mating boatwhistle), and revealed a fine representation of duration and pulsed structure of agonistic and mating calls. Stimuli and corresponding AEP amplitudes were highly correlated, indicating an accurate encoding of amplitude modulation. Moreover, Lusitanian toadfish were able to detectT. truncatusforaging sounds andA. regiuscalls, although at higher amplitudes. We provide strong evidence that the auditory system of a vocal fish, lacking accessory hearing structures, is capable of resolving fine features of complex vocalizations that are probably important for intraspecific communication and other relevant stimuli from the auditory scene.
Tokens improve capuchin performance in the reverse–reward contingency task
Authors: Addessi Elsa , Rossi Sabrina
Published: September 2010

In humans and apes, one of the most adaptive functions of symbols is to inhibit strong behavioural predispositions. However, to our knowledge, no study has yet investigated whether using symbols provides some advantage to non-ape primates. We aimed to trace the evolutionary roots of symbolic competence by examining whether tokens improve performance in the reverse–reward contingency task in capuchin monkeys, which diverged from the human lineage approximately 35 Ma. Eight capuchins chose between: (i) two food quantities, (ii) two quantities of ‘low-symbolic distance tokens’ (each corresponding to one unit of food), and (iii) two ‘high-symbolic distance tokens’ (each corresponding to a different amount of food). In all conditions, subjects had to select the smaller quantity to obtain the larger reward. No procedural modifications were employed. Tokens did improve performance: five subjects succeeded with high-symbolic distance tokens, though only one succeeded with food, and none succeeded with low-symbolic distance tokens. Moreover, two of the five subjects transferred the rule to novel token combinations. Learning effects or preference reversals could not account for the successful performance with high-symbolic distance tokens. This is, to our knowledge, the first demonstration that tokens do allow monkeys to inhibit strong behavioural predispositions, as occurs in chimpanzees and children.
Imaging the reconstruction of true and false memories using sensory reactivation and the misinformation paradigms
Authors: Stark Craig E.L. , Okado Yoko , Loftus Elizabeth F.
Published: September 2010

Many current theories of false memories propose that, when we retrieve a memory, we are not reactivating a veridical, fixed representation of a past event, but are rather reactivating incomplete fragments that may be accurate or distorted and may have arisen from other events. By presenting the two phases of the misinformation paradigm in different modalities, we could observe sensory reactivation of the auditory and visual cortex during the retrieval phase. Overall, true and false memories showed similar brain activation, but could be distinguished by this reactivation. This was true only in the early regions of the sensory cortex.
Tissue-Adapted Invasion Strategies of the Rice Blast Fungus Magnaporthe oryzae
Authors: Marcel Sylvain , Sawers Ruairidh , Oakeley Edward , Angliker Herbert , Paszkowski Uta
Published: September 2010

Magnaporthe oryzae causes rice blast, the most serious foliar fungal disease of cultivated rice (Oryza sativa). During hemibiotrophic leaf infection, the pathogen simultaneously combines biotrophic and necrotrophic growth. Here, we provide cytological and molecular evidence that, in contrast to leaf tissue infection, the fungus adopts a uniquely biotrophic infection strategy in roots for a prolonged period and spreads without causing a loss of host cell viability. Consistent with a biotrophic lifestyle, intracellularly growing hyphae of M. oryzae are surrounded by a plant-derived membrane. Global, temporal gene expression analysis used to monitor rice responses to progressive root infection revealed a rapid but transient induction of basal defense-related gene transcripts, indicating perception of the pathogen by the rice root. Early defense gene induction was followed by suppression at the onset of intracellular fungal growth, consistent with the biotrophic nature of root invasion. By contrast, during foliar infection, the vast majority of these transcripts continued to accumulate or increased in abundance. Furthermore, induction of necrotrophy-associated genes during early tissue penetration, previously observed in infected leaves, was not seen in roots. Collectively, our results not only report a global characterization of transcriptional root responses to a biotrophic fungal pathogen but also provide initial evidence for tissue-adapted fungal infection strategies.
Revisiting the Notion of “Public” in Habermas's Theory—Toward a Theory of Politics of Public Credibility
Authors: Ku Agnes S.
Published: September 2010

There exist around the notion of the public three different yet overlapping dichotomies posed on different levels of analysis: public (sphere) versus private (sphere), public versus mass, and publicness versus privacy/secrecy. Habermas's book ([1962]1989) incorporates all the three sets of dichotomy without resolving the contradictory meanings and bridging the gaps among them. As a result, his conception of the public sphere becomes paradoxical in terms, and it undertheorizes the cultural property of publicness. This article proposes an alternative conception of the public that may encompass the structural, institutional, and cultural levels of theorization in a more precise and coherent way. It is argued that the public is an imagined category about citizen membership that is attached to both institutions of state and civil society. In political practices, a symbolic “public” is institutionalized through an open communicative space where it is called upon, constructed, and contested as the central source of cultural references. In this connection, a notion of public credibility is introduced as an attempt to bring forth a richer and more dynamic conception about the role of culture in democratic struggles than that of critical rationality by Habermas.
Personality and Close Relationships: Embedding People in Important Social Contexts
Authors: Cooper M. Lynne
Published: September 2010

ABSTRACT This special issue of the Journal of Personality is predicated on the assumption that close relationships provide the central stage for the drama of human experience. This all‐important context both shapes and conditions the expression of personality, and thus must play an integral role in any truly adequate account of human behavior. The importance of this agenda is perhaps overshadowed only by its difficulty. Contributions to the present issue, therefore, take stock of past research, highlight current state‐of‐the‐art research, and offer a vision of the next generation of research on personality and close relationships. The conceptual and methodological approaches highlighted in this issue remain faithful to the dynamic, interdependent, and multilayered nature of the processes linking personality and close relationships.
A Population Approach to Analysis of Variance Models
Authors: Helland Inge S.
Published: September 2010

Several authors have contributed to what can now be considered a rather complete theory for analysis of variance in cases with orthogonal factors. By using this theory on an assumed basic reference population, the orthogonality concept gives a natural definition of independence between factors in the population. By looking upon the treated units in designed experiments as a formal sample from a future population about which we want to make inference, a natural parametrization of expectations and variances connected to such experiments arises. This approach seems to throw light upon several controversial questions in the theory of mixed models. Also, it gives a framework for discussing the choice of conditioning in models
Multiple Identities and Representations: Experiences in the Study of People's Life‐worlds in Rural Malawi
Authors: Tembo Fletcher
Published: September 2010

This paper argues that in generating perceptual meanings of social actors as data, researchers need to deal with multiple representations, identities and categorisations of their own and those of their informants. The need to also consider power dynamics that develop in the communication process between the “researcher” and the "researched" in the process of generating data is also emphasised. The paper suggests that an analysis of image‐conflicts can be used to reveal the “hidden meanings” during these research encounters and improve the quality of research findings.
Brainstorming, Modified Logframes and the Conversion of Research Hypotheses into Field Questions: Reflections from Team‐based Fieldwork in Eastern India
Authors: Corbridge Stuart , Williams Glyn , Srivastava Manoj , Véron René
Published: September 2010

This paper considers some practical problems associated with organising large‐scale comparative field research in eastern India. The focus of the paper is on the use of brainstorming and “modified logframes” as two means by which hypotheses about the working of the local state from the point of view of the rural poor could be turned into concrete field questions. The paper is less concerned with ethical and positional issues relating to team‐based research in “the tropics” (on this, see Williams et al., 2003a) than with the equally important if apparently more prosaic issues relating to the flawed but necessary search for objectivity and rigour in comparative field studies.
Adaptive estimation with soft thresholding penalties
Authors: Loubes Jean–Michel , Van De Geer Sara
Published: September 2010

We show that various robust nonparametric regression estimators, such as the least absolute deviations estimator, can be made adaptive (up to logarithmic factors), by adding a soft thresholding type penalty to the loss function. As an example, we consider the situation where the roughness of the regression function is described by a single parameter p. The theory is complemented with a simulation study.
Acquiring Languages with Movement
Authors: Stabler Edward P.
Published: September 2010

A simple kind of “minimalist” transformational grammar is defined to study the problem of learning a language in which pronounced constituents may have moved arbitrarily far from their original sites. In these grammars, all linguistic variation is lexical: constituent order is determined by lexical functional elements, and structure building operations are universal. Given universal constraints on the category system, these grammars can be identified in the limit from a positive text of derived structures, where these structures contain no features except the pronounced, phonetic elements. Identification from pronounced strings alone is shown to be impossible. In the light of this last negative result and related problems, rather than assuming that the learner somehow determines constituent structure from prosodic and semantic cues, an alternative approach to the learning problem is proposed.
Different routes, common directions? Activation policies for young people in Denmark and the UK
Authors: Lindsay Colin , Mailand Mikkel
Published: September 2010

This article analyses and compares the development of activation policies for young people in Denmark and the UK from the mid‐1990s. Despite their diverse welfare traditions and important differences in the organisation and delivery of benefits and services for the unemployed, both countries have recently introduced large‐scale compulsory activation programmes for young people. These programmes share a number of common features, especially a combination of strong compulsion and an apparently contradictory emphasis on client‐centred training and support for participants. The suggested transition from the ‘Keynesian welfare state’ to the ‘Schumpeterian workfare regime’ is used as a framework to discuss the two countries’ recent moves towards activation. It is argued that while this framework is useful in explaining the general shift towards active labour‐market policies in Europe, it alone cannot account for the particular convergence of the Danish and British policies in the specific area of youth activation. Rather, a number of specific political factors explaining the development of policies in the mid‐1990s are suggested. The article concludes that concerns about mass youth unemployment, the influence of the ‘dependency culture’ debate in various forms, cross‐national policy diffusion and, crucially, the progressive re‐engineering of compulsory activation by strong centre‐left governments have all contributed to the emergence of policies that mix compulsion and a commitment to the centrality of work with a ‘client‐centred approach’ that seeks to balance more effective job seeking with human resource development. However, attempts to combine the apparently contradictory concepts of ‘client‐centredness’ and compulsion are likely to prove politically fragile, and both countries risk lurching towards an increasingly workfarist approach.
The Hong Kong Currency Board During the 1997–8 Crisis: Problems and Solutions
Authors: Chen Nai‐fu
Published: September 2010

The note‐based Hong Kong currency board was ineffective in dealing with currency speculations at the start of the Asian financial crisis in 1997. The makeshift modification implemented by the Hong Kong Monetary Authority imposed implicit controls on the capital outflow and produced high and volatile interest rates. There are simple solutions. We examine the merits and evidence related to the issuance of currency put options by the monetary authority as a commitment against devaluation. Furthermore, a simple mechanism linking the domestic credit demand to the reserve currency base will induce proper interest‐rate dynamics for a currency board to function properly.
Visual span of detection and recognition of a kanji character embedded in a horizontal row of random hiragana characters
Authors: Matsuda Masayuki
Published: September 2010

Two experiments were conducted to determine the visual span of detection and recognition of the kanji character embedded in a horizontal row of random hiragana characters. An independent variable was the visual complexity of the kanji characters: simple and complex. In Experiment 1, visual spans of detection were determined by a staircase method. Values of visual spans were more than 15 character spaces for the complex kanji characters, and ranged from 4 to 10 character spaces (mean 7.6) for the simple kanji characters. In Experiment 2, visual spans of recognition were determined by an ascending series of limits method. Values of visual spans ranged from 0 to 4 character spaces (mean 2.3) for the complex kanji characters and from 3 to 7 character spaces (mean 4.8) for the simple kanji characters. These results are discussed in relation to reading of Japanese kanji‐kana mixed texts.
The structure of and changes to the life values of Japanese consumers
Authors: Nemoto Noriaki
Published: September 2010

As the standard of living improves and the number of choices expands, consumer behavior shifts from meeting needs to realizing the specific life values of each consumer. A structural analysis of life values was performed to increase understanding of consumer behavior as a whole, so that effective marketing strategies can be prepared. The structural analysis of life values was conducted by plotting daily activities in an evaluation space, which was defined by “necessity,”“attractiveness,” and “ease of achievement,” and also by factor analysis of these daily activities. Using this method, we measured the structure of the daily activities of Japanese consumers, and then examined the value structure of time‐consuming activities, which our research suggests will be considered highly attractive in the future. Based on the results of the surveys, we discuss the development of the market for highly attractive activities and products. However, an improvement in life infrastructure is a prerequisite to realizing a market for highly attractive activities and products.
The structure of yutori and its functions
Authors: Yamashita Miyako , Yagi Ryuichiro , Furukawa Hideo
Published: September 2010

A scale for measuring yutori was developed, and then used to examine the effectiveness of efforts made by companies to promote yutori among their employees. Exploratory factor analysis revealed the following eight factors in the structure of yutori: economic wealth, free time, environmental amenities, competence, contentment, enjoyment, challenge, and behavioral freedom. Covariance structure analysis suggested that yutori was not only related to objective, material measures, such as time and economic sufficiency, but also included very subjective psychological concepts. An examination of the systems and measures provided by Japanese companies to promote yutori found a low correlation between ratings of the effectiveness of such systems and measures, and employees' scores on the eight yutori factors, even between systems and measures for reducing working hours and the free time factor, for example. No effective systems and measures for the promotion of yutori were observed. There is a need for a psychological perspective in studies of the promotion of yutori.
Two modes of conﬁdence rating: An effect of episodic information of participant's own past responses in a repeated‐question paradigm
Authors: Saito Masahiko
Published: September 2010

Abstract: General knowledge questions with two answer alternatives were employed in experimental session 1; in session 2, the same questions were presented together with participants’ own session‐1 responses. In order to examine whether or not the episodic information of participant's own responses would suppress standard conﬁdence‐rating mode in session 2, rates of answer‐ and conﬁdence‐changes between sessions were analyzed. In session 2, participants were able to change the conﬁdence value to another, if they thought the initial value inadequate. They then had a chance to change the answer to the other and rated their conﬁdence in the new answer. The major results were as follows: (a) Between‐session answer change rate was very low; (b) Between‐session answer change rate was not a monotonic decreasing function of conﬁdence; (c) However, the rate depended on conﬁdence change from session 1 to before‐answer‐change rating. These results clearly contrasted with a previous study (Saito, 1998) in which episodic information of participant's own session 1 answers and conﬁdence values was not presented. It was argued that the episodic information triggered another mode of conﬁdence rating or a decision inertia effect.
The cognitive processing of Japanese loanwords in katakana
Authors: Tamaoka Katsuo , Miyaoka Yayoi
Published: September 2010

Abstract: The present study examined two questions concerning the cognitive processing of Japanese loanwords borrowed from English and written in katakana. The ﬁrst question was whether “interlexical activation” occurs between Japanese and English. Results from a lexical decision task showed that loanwords phonetically similar to the original English words were judged with the same speed and accuracy as those being phonetically dissimilar to their original English words. The study further examined the cognitive processing of unadopted loanwords (i.e., words unlisted in a Japanese loanword dictionary). Reaction times displayed the shortest mean for non‐words, followed by pseudo‐loanwords, and ﬁnally unadopted loanwords. Thus, the only time the lexical representation of an original English word was possibly activated was when native Japanese speakers had seldom seen the word in katakana. The second question was what creates the “lexical mental boundary” between adopted and unadopted loanwords. A questionnaire showed that native Japanese speakers are likely to use decision‐making strategies for determining lexicality of loanwords in Japanese based on their daily experience of exposure to katakana words in print.
A psychophysiological study on the function of the response‐stop in the Eriksen task1,2
Authors: Iwaki Nobuyoshi , Miyatani Makoto , Toshima Tamotsu
Published: September 2010

Abstract: In the Eriksen task, we examined the hypothesis (Iwaki, 1998) that a negative event‐related potential, which was enlarged at the frontal site synchronized with the presentation of an erroneous response causing stimulus, is related to the response‐stop function. Fourteen subjects responded selectively with their hands to the stimuli that consisted of a central target letter and surrounding compatible noise letters (e.g., HHHHH) or incompatible noise (e.g., SHHHS for small‐conflict condition or SSHSS for large‐conflict). The results showed that the increased negativity for the incompatible stimuli was synchronized with the stimulus onset but not with the response. Based on the hypothesis above, it is predicted that greater enhancement of an erroneous response by a stimulus causes the response‐stop to work harder in order to avoid an error, and this results in the larger negativity. This was supported by the evidence showing that the negativity was largest for the large‐conflict incompatible stimulus, followed by the small‐conflict, and then the compatible. We also discuss the possibility that the negativity is the NO‐GO potential concerned with the response‐stop function.
Adolescents’ Perceived Parenting Styles and Their Substance Use: Concurrent and Longitudinal Analyses
Authors: Adalbjarnardottir Sigrun , Hafsteinsson Leifur G.
Published: September 2010

The relation between parenting style and adolescent substance use (tobacco, alcohol, hashish, and amphetamines) was examined concurrently (at age 14) for licit drug use and longitudinally (from age 14 to 17) for both licit and illicit drug use in a sample of 347 youth from compulsory schools in Reykjavik, Iceland. After controlling for adolescent perceptions of parental and peer use, own previous use, and gender, results indicated that adolescents who characterized their parents as authoritative were more protected against substance use than adolescents who perceived their parents as neglectful, both concurrently and longitudinally. Compared with adolescents who characterized their parents as authoritative and neglectful, those from authoritarian and indulgent families each showed a different pattern of substance use both with regard to the type of substance and over time in a longer term perspective.
The Personal is Personal (Review Essay)
Authors: Hart Darryl
Published: September 2010

Book reviewed in this article:

John B. Boles (ed.), Autobiographical Reflections on Southern Religious History
Is the Asymptotic Speed of Convergence a Good Proxy for the Transitional Growth Path?
Authors: PAPAGEORGIOU CHRIS , PEREZ‐SEBASTIAN FIDEL
Published: September 2010

This paper compares transitional dynamics in two alternative R&D non‐scale growth models, one with endogenous human capital and the other without. We show that focusing only on the asymptotic speed of convergence to discriminate between the two models' performance can be misleading. Our analysis suggests that a careful study of the entire adjustment paths predicted by alternative growth models starting far away from the balanced‐growth path is required in order to successfully discriminate among them.
Market Size, Service Quality, and Competition in Banking
Authors: DICK ASTRID A.
Published: September 2010

Local banking markets depict enormous variation in population size. Yet this paper finds that the nature of bank competition across markets is strikingly similar. First, markets remain similarly concentrated regardless of size. Second, the number of dominant banks is roughly constant across markets of different size; it is the number of fringe banks that increases with market size. Third, service quality increases in larger markets and is higher for dominant banks. The findings suggest that banks use fixed‐cost quality investments to capture the additional demand when market size grows, thereby raising barriers to entry.
Inflation Taxation and Welfare with Externalities and Leisure
Authors: HO WAI‐MING , ZENG JINLI , ZHANG JIE
Published: September 2010

This paper examines how inflation taxation affects resource allocation and welfare in a neoclassical growth model with leisure, a production externality and money in the utility function. Switching from consumption taxation to inflation taxation to finance government spending reduces real money balances relative to income, but increases consumption, labor, capital, and output. The net welfare effect of this switch depends crucially on the strength of the externality and on the elasticity of intertemporal substitution. While it is always negative without the externality, it is likely to be positive with a strong externality and elastic intertemporal substitution.
The Dynamic Relationship between Permanent and Transitory Components of U.S. Business Cycles
Authors: KIM CHANG‐JIN , PIGER JEREMY M. , STARTZ RICHARD
Published: September 2010

This paper investigates the dynamic relationship between permanent and transitory components of post‐war U.S. business cycles. We specify a time‐series model for real GNP and consumption in which the two share a common stochastic trend and transitory component, and Markov‐regime switching is used to model business cycle phases in these components. The timing of switches between business cycle phases is allowed to differ across the permanent and transitory components. We find strong evidence of a lead‐lag relationship between the switches in the two components. Specifically, switches in the permanent component leads switches in the transitory component when entering recessions.
Are Unsolicited Credit Ratings Lower? International Evidence From Bank Ratings
Authors: Poon Winnie P. H. , Firth Michael
Published: September 2010

Abstract:  In recent years credit rating agencies have started rating firms who have not asked for a rating. Recipients of unsolicited ratings argue that the assigned ratings are too low and reflect a lack of comprehensive knowledge of the rated firms. We set out to examine these claims using a comprehensive and international sample of 1,060 bank ratings. Our results show that there is a significant difference in the distributions of ratings, and the shadow group has lower ratings. The results also indicate that banks that received shadow ratings are smaller and have weaker financial profiles than banks that have other ratings. This explains, in part, the lower ratings. In addition, we develop a model to explain bank ratings. The two‐step treatment effects model shows that bank size, profitability, asset quality, liquidity, and sovereign credit risk are important factors in determining bank ratings.
Relationship Between Analyst Forecast Properties and Equity Bid‐Ask Spreads and Depths Around Quarterly Earnings Announcements
Authors: Kanagaretnam Kiridaran , Lobo Gerald J. , Whalen Dennis J.
Published: September 2010

Abstract:  We study the relationships between three variables which proxy for the ex‐ante level of information asymmetry – forecast dispersion, forecast revision volatility, and the level of analyst coverage, and equity bid‐ask spread and depth changes around quarterly earnings releases. Kim and Verrecchia (1994) suggest that earnings releases increase the level of information asymmetry and lower the level of liquidity in the security market. Using both an OLS regression framework and a simultaneous equations model, we examine whether equity bid‐ask spreads increase and depths decrease as the level of information asymmetry increases. Our results indicate that spreads are higher (relative to a non‐event period) around earnings announcements when information asymmetry is more pronounced; however, depths are lower only on the day following the announcement when there is greater information asymmetry. Relative spreads have a significant positive relation with both forecast dispersion and revision volatility and a significant negative relation with analyst coverage. Relative depths have a significant negative relation with forecast dispersion and a significant positive relation with analyst coverage. Our findings indicate that the equity specialist adjusts both spreads and depths when confronting informed traders around earnings releases and that these adjustments are more pronounced when the level of information asymmetry is greater.
A New Application of Sustainable Growth: A Multi‐Dimensional Framework for Evaluating the Long Run Performance of Bank Mergers
Authors: Olson Gerard T. , Pagano Michael S.
Published: September 2010

Abstract:  We study the mergers of US publicly traded bank holding companies during 1987–2000 and find that the acquiring firm's sustainable growth rate is an important determinant of the cross‐sectional variation in the merged entity's long‐term operating and stock performance. The most economically significant determinants of the merged bank's abnormal stock return performance are the acquiring bank's estimated sustainable growth rate prior to the acquisition, as well as post‐acquisition changes in this growth rate, and the bank's dividend payout ratio. Our findings are robust even after controlling for several potentially confounding factors.
The Effects of Fraud and Going‐concern Risk on Auditors' Assessments of the Risk of Material Misstatement and Resulting Audit Procedures
Authors: Blay Allen D. , Sneathen L. Dwight , Kizirian Tim
Published: September 2010

This study uses audit file data to analyze the association between the auditors' preliminary assessments of going‐concern and fraud risk and the planning and performance of the financial statement audit. We analyze the association between the above risks and the auditor's assessment of the risk of material misstatement (RMM) within the revenue cycle, and examine whether going‐concern and fraud risk assessments have an effect on the persuasiveness, timing and extent of audit evidence gathered. Our results indicate that both fraud risk and going‐concern risk are significantly related to RMM. Our results also indicate that although the effect of fraud risk is fully mediated by the RMM, moderate going‐concern risk remains significantly related to our proxies for the persuasiveness and timing of audit evidence, even after controlling for RMM.
Propensity to Switch Auditors and Strictness of Legal Liability Environment: The Role of Audit Mispricing
Authors: Kallunki Juha‐Pekka , Sahlström Petri , Zerni Mikko
Published: September 2010

This article investigates whether firms paying relatively high audit fees are more likely to switch auditors. Moreover, we investigate whether the legal liability environment affects the propensity to switch auditors owing to audit fee under‐ and/or over‐pricing. Our empirical results from analysing the Compustat Global Vantage data from ten countries show that the over‐pricing of auditing services increases the likelihood of auditor switches. We also find that a greater degree of under‐pricing of auditing services in the initial audit engagement year is required to cause an auditor switch in countries with a stringent legal environment as opposed to countries with a lax legal environment. All the results remain unchanged after controlling for numerous firm and country differences.
Evaluating the Effectiveness of Auditing in Local Municipalities using Analytic Hierarchy Process (AHP): A General Model and the Israeli Example
Authors: Mizrahi Shlomo , Ness‐Weisman Idit
Published: September 2010

This paper suggests a method for evaluating the effectiveness of auditing, and more specifically, develops measurement tools for evaluating the effectiveness of auditing in local municipalities. Auditing effectiveness is defined basically as the number and scope of deficiencies corrected following the auditing process. Given the relatively scant literature about the measurement of auditing effectiveness in the public sector, this study attempts to bring the issue to the forefront and provide systematic tools for such a measurement. The method suggested in this paper is based on the Analytic Hierarchy Process (AHP) methodology, which is usually used for grading multi‐criteria alternatives where a subjective (expert) comparison between alternatives is required. In our context, this methodology helps rank the relative importance of each deficiency in the auditing report by assigning weights to each deficiency. Applying this method to auditing in local municipalities, the paper develops measurement tools for evaluating their effectiveness based on questionnaires distributed among experts and illustrates their applicability in three local municipalities in Israel.
Do Different Audit Report Formats Affect Shareholders' and Auditors' Perceptions?
Authors: Chong Kar‐Ming , Pflugrath Gary
Published: September 2010

This study investigates the impact of three different audit report formats on shareholders' and auditors' perceptions. The formats are derived from the Guidance Note Report to Australian Standard AUS702 which aims to improve communications between auditors and shareholders. Formats include an expanded report, a ‘plain language’ expanded report with the audit opinion at the end, and a ‘plain language’ expanded report with the audit opinion at the start. A questionnaire research instrument was mailed to shareholders and auditors. In general, the audit report formats did not reduce the expectations gap between shareholders and auditors. A greater number of significant differences between shareholders' and auditors' perceptions were evident for the expanded format (vis‐à‐vis the AUS 702 short format), while fewer significant differences existed for the ‘plain language’ expanded report with the audit opinion at the start.
Are Industry Specialists More Efficient and Effective in Performing Analytical Procedures? A Multi‐stage Analysis
Authors: Green Wendy
Published: September 2010

A substantial body of audit research has shown that auditor specialisation through training and experience in one main industry improves auditor judgements. However, because this research examines only one or two audit processes in isolation, it has not been possible to identify whether these improvements lead to gains over an entire task. Further, the comparison of auditors with very different industry specialisations has not allowed these studies to identify incremental gains of specialisation over task and domain experience within a specific industry. The purpose of this study is to examine incremental gains in auditor performance by specialist auditors over auditors with some industry experience (non‐specialists) when both groups complete all stages of an analytical procedures task within the same industry. The results of a controlled experiment where both specialists and non‐specialists had equivalent general and task‐specific experience reveal that, while specialists do not exhibit superior performance in the initial hypothesis generation stage, differences do manifest in later stages. Compared to non‐specialists, specialists had a more focused and efficient information search, were more able to generate the correct cause during the task, and identified the correct cause more often.
Risk factors for NSAID‐associated upper GI clinical events in a long‐term prospective study of 34 701 arthritis patients
Authors: Laine L. , Curtis S. P. , Cryer B. , Kaur A. , Cannon C. P.
Published: September 2010

Aliment Pharmacol Ther 2010; 32: 1240–1248

Background  Nonsteroidal anti‐inflammatory drugs (NSAID)‐related GI effects vary based on patient characteristics.

Aims  To assess risk factors for NSAID‐associated upper GI clinical events and dyspepsia.

Methods  Patients ≥50 years with osteoarthritis or rheumatoid arthritis were randomized to etoricoxib or diclofenac in a prespecified intent‐to‐treat analysis of three double‐blind randomized trials. Potential risk factors for upper GI clinical events (bleeding, perforation, obstruction, or ulcer), complicated events (perforation, obstruction, bleeding) and discontinuations due to dyspepsia were assessed with Cox proportional hazard models.

Results  Significant predictors of clinical events and complicated events included age ≥65 years [hazards ratios (HRs) = 2.25 (1.84–2.76), 4.09 (2.82–5.92)], prior event [HRs = 2.57 (1.94–3.39), 3.23 (2.09–5.00)], low‐dose aspirin [HRs = 2.34 (1.87–2.92), 3.41 (2.33–5.00)] and corticosteroid [HRs = 1.85 (1.41–2.43), 2.09 (1.29–3.38)]. Predictors of discontinuation due to dyspepsia included prior dyspepsia [HR = 1.78 (1.44–2.00)], prior event [HR = 1.78 (1.40–2.27)] and age ≥65 years [HR = 1.35 (1.16–1.57)].

Conclusions  Assessment for age ≥65 years, prior upper GI clinical events and low‐dose aspirin use are key in identifying patients who should either avoid NSAIDs or employ management strategies to reduce NSAID‐associated upper GI events. Prior dyspepsia or upper GI clinical events and age ≥65 years also predict an increased risk of developing dyspepsia severe enough to necessitate discontinuation of NSAIDs.
Meta‐analysis: the association of oesophageal adenocarcinoma with symptoms of gastro‐oesophageal reflux
Authors: Rubenstein J. H. , Taylor J. B.
Published: September 2010

Aliment Pharmacol Ther 2010; 32: 1222–1227

Background  Endoscopic screening has been proposed for patients with symptoms of gastro‐oesophageal reflux disease (GERD) in the hope of reducing mortality from oesophageal adenocarcinoma. Assessing the net benefits of such a strategy requires a precise understanding of the cancer risk in the screened population.

Aim  To estimate precisely the association between symptoms of GERD and oesophageal adenocarcinoma.

Methods  Systematic review and meta‐analysis of population‐based studies with strict ascertainment of exposure and outcomes.

Results  Five eligible studies were identified. At least weekly symptoms of GERD increased the odds of oesophageal adenocarcinoma fivefold (odds ratio = 4.92; 95% confidence interval = 3.90, 6.22), and daily symptoms increased the odds sevenfold (random effects summary odds ratio = 7.40, 95% confidence interval = 4.94, 11.1), each compared with individuals without symptoms or less frequent symptoms. Duration of symptoms was also associated with oesophageal adenocarcinoma, but with very heterogeneous results, and unclear thresholds.

Conclusions  Frequent GERD symptoms are strongly associated with oesophageal adenocarcinoma. These results should be useful in developing epidemiological models of the development of oesophageal adenocarcinoma, and in models of interventions aimed at reducing mortality from this cancer.
Relationship between target antigens and major histocompatibility complex (MHC) class II genes in producing two pathogenic antibodies simultaneously
Authors: Zakka L R , Keskin D B , Reche P , Ahmed A R
Published: September 2010

In this report, we present 15 patients with histological and immunopathologically proven pemphigus vulgaris (PV). After a mean of 80 months since the onset of disease, when evaluated serologically, they had antibodies typical of PV and pemphigoid (Pg). Similarly, 18 patients with bullous pemphigoid (BP) and mucous membrane pemphigoid (MMP) were diagnosed on the basis of histology and immunopathology. After a mean of 60 months since the onset of disease, when their sera were evaluated they were found to have Pg and PV autoantibodies. In both groups of patients the diseases were characterized by a chronic course, which included several relapses and recurrences and were non-responsive to conventional therapy. The major histocompatibility complex class II (MHC II) genes were studied in both groups of patients and phenotypes associated typically with them were observed. Hence, in 33 patients, two different pathogenic autoantibodies were detected simultaneously. The authors provide a computer model to show that each MHC II gene has relevant epitopes that recognize the antigens associated with both diseases. Using the databases in these computer models, the authors present the hypothesis that these two autoantibodies are produced simultaneously due to the phenomena of epitope spreading.
Desktop video conferencing in virtual workgroups: anticipation, system evaluation and performance
Authors: Townsend Anthony M. , Demarie Samuel M. , Hendrickson Anthony R.
Published: September 2010

Abstract. This study investigates the applicability of the technology acceptance model (TAM) to the process of adoption of desktop video conferencing (DTVC). In this study, we create virtual office environments using DTVC and then examine how our participants interact with each other using the DTVC medium. Specifically, we examine the effect of users' anticipated system utility on actual system satisfaction, and in turn, system satisfaction on their workgroup performance. As in other applications of the TAM model, we find that those participants that anticipated DTVC in a positive manner were more likely to evaluate it positively after using it and were more likely to perform well during their use of the system.
Q: a new retrotransposon from the mosquito Anopheles gambiae
Authors: Besansky N. J. , Bedell J. A. , Mukabayire O.
Published: September 2010

A new family of retrotransposons (RTPs) without long terminal repeats (LTRs), designated Q, has been isolated from the malaria vector Anopheles gambiae. The nucleotide sequence of a complete element G‐22, was determined and analysed. Approximately 4.5 kb long, 0–22 contains two long overlapping open reading frames (ORFs) that potentially encode proteins with nucleic acid binding and reverse transcriptase domains similar to those of non‐LTR RTPs previously described. The 3 end is characterized by variable numbers of the triplet repeat TAA, immediately following a polyadenylation signal. In situ hybridization of nurse cell polytene chromosomes revealed about twenty labelled sites distributed over all arms and diffuse hybridization to the chromocentre. Cross‐hybridizing sequences with the same internal structure occur in all members of the A. gambiae complex. Genomic Southerns of wild A. gambiae specimens probed with Q suggest that Q is or recently was capable of retrotransposition.
Identification and molecular characterization of a novel protein Saglin as a target of monoclonal antibodies affecting salivary gland infectivity of Plasmodium sporozoites
Authors: Okulate M. A. , Kalume D. E. , Reddy R. , Kristiansen T. , Bhattacharyya M. , Chaerkady R. , Pandey A. , Kumar N.
Published: September 2010

Molecular mechanisms underlying the interaction between malarial sporozoites and putative receptor(s) on the salivary glands of Anopheles gambiae remain largely unknown. In previous studies, a salivary gland protein of ~100 kDa was identified as a putative target based on recognition of the protein by a monoclonal antibody (mAb) 2A3 that caused a ≥ 70% reduction in the average number of sporozoites per infected salivary gland when fed to mosquitoes. Using affinity purification we purified the target of this mAb from extracts of female A. gambiae salivary glands and it was found to be a novel protein by tandem mass spectrometric analysis. Biochemical and molecular characterization of the 100 kDa protein showed that this molecule, designated Saglin, exists as a disulphide‐bonded homodimer of 50 kDa subunits. The ability to form homodimers was retained even in the recombinant Saglin expressed in mammalian cells (HEK293). The amino acid sequence of Saglin contains a signal peptide suggesting that Saglin is a secreted protein. If Saglin is indeed involved in the process of invasion of A. gambiae salivary glands by sporozoites of Plasmodium, it could provide a novel target for future investigations aimed at interruption of malaria transmission.
Characterization of two novel cytochrome P450 genes in insecticide‐resistant house‐flies
Authors: Zhu F. , Feng J.‐N. , Zhang L. , Liu N.
Published: September 2010

Two novel P450 cDNAs, CYP6A36 and CYP6A37, were isolated from house‐flies. Putative protein sequences deduced from the cDNA sequences shared 58% identity. Predicted protein sequences of CYP6A36 and CYP6A37 from pyrethroid‐resistant ALHF house‐flies were identical to their corresponding orthologues in susceptible aabys flies. Expression of CYP6A36 was developmentally regulated with significant overexpression in ALHF compared with susceptible CS flies. Overexpression of CYP6A36 was detected in ALHF abdomen, where the primary detoxification organs of the midgut and fat body are located. CYP6A37, however, was expressed in all tested life stages, with no significant difference in expression between ALHF and CS. Genetic linkage analysis located CYP6A36 on autosome 5; overexpression of CYP6A36 was linked to the factors on autosomes 1 and 2, corresponding to the linkage of P450‐mediated resistance in ALHF. This evidence suggests the importance of CYP6A36 in detoxification of insecticides and evolution of insecticide resistance in ALHF.
Anatomical ontologies of mosquitoes and ticks, and their web browsers in VectorBase
Authors: Topalis P. , Tzavlaki C. , Vestaki K. , Dialynas E. , Sonenshine D. E. , Butler R. , Bruggner R. V. , Stinson E. O. , Collins F. H. , Louis C.
Published: September 2010

VectorBase, an integrated, relational database that manages genomic and other genetic/biological data pertaining to arthropod vectors of disease, has recently embarked on the construction of ontologies and controlled vocabularies (CVs). It aims, thus, at providing all necessary tools for the complete annotation of vector genomes and, in particular, the annotation of functional genomic data. This task was initiated with the development of anatomical ontologies of mosquitoes and ticks, both of which were made compliant to CARO, the common anatomy reference ontology. The ontologies are complemented by the development of novel web‐based browsers that can show figures for anatomical terms, something that is especially helpful for fully illustrating the controlled vocabularies of anatomy.