bluuebunny/crossref_metadata_2025 huggingface dataset:
Who is the Hardest One of All? NP-Completeness
Authors: Moore Cristopher , Mertens Stephan
Published: December 2013

There are problems that cannot be solved, including 3-SAT, graph coloring, and Hamiltonian path. Each of these problems has the remarkable ability to express all the others, or any other problem in NP. This remarkable property is known as NP-completeness. This chapter examines the concept of NP-completeness and considers examples of NP-complete problems, from coloring maps to evaluating integrals. First, it translates the witness-checking programs of WITNESS EXISTENCE into simpler mathematical objects: Boolean circuits and formulas. It then reduces WITNESS EXISTENCE to 3-SAT, one of the most basic constraint satisfaction problems. It also demonstrates that reductions work by thinking about maps from solutions to solutions, explores some additional problems whose NP-completeness is somewhat surprising, and shows that NP-completeness exists even in mathematics. The chapter concludes by proving that Hamiltonian path is NP-complete.
Optimization and Approximation
Authors: Moore Cristopher , Mertens Stephan
Published: December 2013

This chapter focuses on the relationships between decision problems and their optimisation versions. It shows that, for most problems, the optimal solution can be realised in polynomial time if and only if we can tell whether a solution with a given quality exists. It then explores approximation algorithms for the traveling salesman problem and considers some large families of optimisation problems that can be solved in polynomial time, including linear programming and semidefinite programming. It demonstrates that the duality between MAX FLOW and MIN CUT is no accident — that linear programming problems come in pairs. In addition, the chapter looks at integer linear programming, which can be solved in polynomial time before concluding with a discussion of optimisation problems from a practical point of view.
Randomized Algorithms
Authors: Moore Cristopher , Mertens Stephan
Published: December 2013

Certain situations require a random rather than a deterministic strategy. With a random strategy, the choices are unpredictable and the adversary may be kept off balance. This chapter focuses on the variety and power of randomised algorithms. More specifically, it considers algorithms that find the smallest cut in a graph by combining random vertices until only two remain, or play games by searching the tree of possible moves in random order. It also explains how to check whether the software on a space probe is uncorrupted, how to turn a puzzle with many solutions into one with a unique solution, and how to determine whether two functions are equal. It describes tools such as random hash functions and polynomial identity testing, analyzes the nature of the primes, and looks at a series of randomised algorithms for primality based on different number-theoretic ideas. The chapter concludes by discussing several complexity classes consisting of problems that can be solved using various kinds of randomized algorithms in polynomial time.
Quantum Computation
Authors: Moore Cristopher , Mertens Stephan
Published: December 2013

According to the Church-Turing Thesis, a Turing machine, and thus the programming languages and computers in existence, can simulate any reasonable computing device. However, there are physical devices that are exponentially more efficient than a Turing machine, and hence would prove exponentially difficult to simulate using such a machine. This chapter explores the concept of quantum computers and their potential not only to simulate quantum physics exponentially faster than classical computers but also to solve other problems exponentially faster. It considers algorithms that break cryptosystems, find needles in haystacks, and predict who can win a game. It first describes particles, waves, and amplitudes in quantum computation before turning to states and operators. It then examines how interference lets a quantum computer learn some things about a function, how quantum computers can solve factoring in polynomial time, the link between factoring and modern cryptography, graph isomorphism and the hidden subgroup problem, and quantum walks and scattering.
Introduction
Authors: Kirchman David L.
Published: December 2013

This chapter introduces the field of microbial ecology and some terms used in the rest of the book. Microbial ecology, which is the study of microbes in natural environments, is important for several reasons. Although most are beneficial, some microbes cause diseases of higher plants and animals in aquatic environments and on land. Microbes are also important because they are directly or indirectly responsible for the food we eat. They degrade pesticides and other pollutants contaminating natural environments. Finally, microbes are important in another ‘pollution’ problem: the increase in greenhouse gases such as carbon dioxide and methane in the atmosphere. Because microbes are crucial for many biogeochemical processes, the field of microbial ecology is crucial for understanding the effect of greenhouse gases on the biosphere and for predicting the impact of climate change on aquatic and terrestrial ecosystems. Even if the problem of climate change was solved, microbes would be fascinating to study because of the weird and wonderful things they do. The chapter ends by pointing out the difficulties in isolating and cultivating microbes in the lab. In many environments, 〈 1 per cent of all bacteria and probably other microbes can be grown in the lab. The cultivation problem has many ramifications for identifying especially viruses, bacteria, and archaea in natural environments and for connecting up taxonomic information with biogeochemical processes.
Processes in anoxic environments
Authors: Kirchman David L.
Published: December 2013

During organic material degradation in oxic environments, electrons from organic material (the electron donor) are transferred to oxygen (the electron acceptor) in the process of aerobic respiration. Other compounds, such as nitrate, iron, sulphate, and carbon dioxide, take the place of oxygen during anaerobic respiration in anoxic environments. The order in which these compounds are used by bacteria and archaea is set by thermodynamics. However, concentrations and chemical state also determine the relative importance of electron acceptors in organic carbon oxidation. Oxygen is most important in the biosphere, while sulphate dominates in marine systems, and carbon dioxide in environments with low sulphate concentrations. Nitrate respiration is important in the nitrogen cycle but not in organic material degradation, because of low nitrate concentrations. Organic material is degraded and oxidized by a complex consortium of organisms – the anaerobic food chain – in which the byproducts from physiological type of organisms becomes the starting material of another. The consortium consists of biopolymer hydrolysis, fermentation, hydrogen gas production, and the reduction of either sulphate or carbon dioxide. The byproduct of sulphate reduction – sulphide and other reduced sulphur compounds – is oxidized back eventually to sulphate by either non-phototrophic, chemolithotrophic organisms or by phototrophic microbes. The byproduct of another main form of anaerobic respiration – carbon dioxide reduction – is methane, which is produced only by specific archaea. Methane is degraded aerobically by bacteria and anaerobically by some archaea, sometimes in a consortium with sulphate-reducing bacteria.
The nitrogen cycle
Authors: Kirchman David L.
Published: December 2013

Nitrogen is required for the biosynthesis of many compounds occurring in organisms and, unlike phosphorus – another element often limiting growth in many environments – can take on many oxidation states, ranging from -3 to +5. Consequently, nitrogen compounds can act as either electron donors (chemolithotrophy) or electron acceptors (anaerobic respiration). The nitrogen cycle starts with nitrogen fixation, the reduction of nitrogen gas to ammonium. Nitrogen fixation is carried out only by prokaryotes, mainly some cyanobacteria and heterotrophic bacteria. The ammonium resulting from nitrogen fixation is quickly used by many organisms for biosynthesis, being preferred over nitrate as a nitrogen source. It is also oxidized aerobically by chemolithoautotrophic bacteria and archaea during the first step of nitrification. The second step, nitrite oxidation, is carried out by other microbes not involved in ammonia oxidation, resulting in the formation of nitrate, which can then be reduced to nitrogen gas or nitrous oxide during denitrification, or to ammonium. Nitrogen gas is also released by anaerobic oxidation of ammonium, which is carried out by bacteria in the Planctomycetes phylum. The anaerobic ammonium oxidation pathway seems most important in producing nitrogen gas in deep oceanic sediments receiving low fluxes of organic material. Another gas in the nitrogen cycle – nitrous oxide – is a greenhouse gas produced by ammonia-oxidizing microbes. Most models indicate that the global nitrogen cycle is in balance, with losses from nitrogen gas production equalling gains via nitrogen fixation.
Health assessment and epidemiology
Authors: Muehlenbein Michael P. , Lewis Cari M.
Published: December 2013

This chapter outlines the major methods of collecting and analyzing samples taken invasively and noninvasively from primates. It outlines the utility of health assessment in wild primates, suggests how this information may be used for important research and conservation purposes, and identifies some considerations for choosing appropriate research methods. These include finding an expert for collaboration; involving local colleagues beyond sample collection; choosing the research questions before the research methods; collecting multiple samples from each animal across time; trying to sample across seasons; being conservative in interpretations; realizing that not all infections are virulent in primates; and measuring immune function.
Habitat assessment and species niche modeling
Authors: Rode E. Johanna , Stengel Carrie J. , Nekaris K. Anne-Isola
Published: December 2013

This chapter presents an overview of classic habitat assessment techniques, how such studies can be carried out on various budgets, and with a range of equipment from traditional to modern. It also addresses the important issue of how to decide where to look for these elusive species, and whether it is always worth going to the field at all through a discussion of the merits of species niche modelling (SNM) — computer-based models that predict potential species distributions, futures, and fates from existing distribution and habitat data. These models hold considerable promise and how they can be used with field data to enhance species research and conservation is discussed.
5 The Langevin approach to modelling Brownian motion
Authors: Richmond Peter , Mimkes Jürgen , Hutzler Stefan
Published: December 2013

This chapter expands on the essential points of the theory of Brownian motion. It follows Langevin's approach, developed in 1908, and described by him as ‘infinitely more simple’ than Einstein's derivation from 1905. Most physicists know that Einstein put forward the explanation that the motion of the particles in the small grains of pollen in water was due to impact with the individual molecules of water whose velocities followed the Maxwell-Boltzmann distribution. It is not so commonly known within the physics community that the French researcher Bachelier independently developed the same statistical analysis and applied it to fluctuations of stocks five years earlier in 1900. Bachelier spent most of his career in a small provincial French college, and his work, published only in his PhD thesis, remained largely obscure for half a century, despite Bachelier having had the eminent mathematician and physicist Poincare as an examiner.
17 A simple model of trade
Authors: Richmond Peter , Mimkes Jürgen , Hutzler Stefan
Published: December 2013

This chapter introduces a simple model of trade, together with a theory of supply and demand. It presents a simple two-island world as the basis of the study: on one island, coconut island, people harvest 100 coconuts per day; on the other, banana island, people collect 100 bananas per day. The people on both islands live off their crops. One islander, a trader, owns a boat. This trader sails between the two islands and makes a living exchanging bananas and coconuts. The trader makes a profit on each trade by buying at low prices and selling at high prices. The exchange rate, however, drops continuously until bananas and coconuts are nearly evenly distributed on both islands. At this point, no further profitable trading is possible. This is the solution to the old problem of trade: the people on both islands are not robbed. Nature is being ‘robbed’ as the environment provides nutrients and energy for the growing of the food and the traders and islanders share the spoils.
Genetic Diversity and Aggressiveness of Fusarium spp. Isolated from Canola in Alberta, Canada
Authors: Chen Yongyan , Zhou Qixing , Strelkov Stephen E. , Hwang Sheau-Fang
Published: December 2013

Canola (Brassica napus) is one of the most economically important oilseed crops in Canada. Fusarium seedling blight is a root disease with the potential to cause severe yield reductions in canola. Fusarium spp. are commonly isolated root pathogens from fields in Alberta. Fusarium infection can also cause root rot in adult plants. In this study, 128 isolates identified as Fusarium spp. were recovered from field soils in central Alberta and from the roots of diseased canola plants with typical Fusarium seedling blight symptoms. Six species of Fusarium were identified, with Fusarium acuminatum as the predominant species (57 of 128 isolates, 44.5%). Phylogenetic analyses based on the translation elongation factor 1-α and the internal transcribed spacer sequence data were used for evaluation of genetic variations, and also used for Fusarium spp. identification in combination with morphological characteristics and polymerase chain reaction-based analyses. Based on disease ratings in pathogenicity tests, six isolates of F. avenaceum showed high aggressiveness on canola. Also, the aggressiveness varied within all Fusarium spp. No correlation was observed between aggressiveness and the geographic origin of the isolates.
Philosophy of voltage-gated proton channels
Authors: DeCoursey Thomas E. , Hosler Jonathan
Published: December 2013

In this review, voltage-gated proton channels are considered from a mainly teleological perspective. Why do proton channels exist? What good are they? Why did they go to such lengths to develop several unique hallmark properties such as extreme selectivity andΔpH-dependent gating? Why is their current so minuscule? How do they manage to be so selective? What is the basis for our belief that they conduct H+and not OH–? Why do they exist in many species as dimers when the monomeric form seems to work quite well? It is hoped that pondering these questions will provide an introduction to these channels and a way to logically organize their peculiar properties as well as to understand how they are able to carry out some of their better-established biological functions.
Vergence eye movements are not essential for stereoscopic depth
Authors: Lugtigheid Arthur J. , Wilcox Laurie M. , Allison Robert S. , Howard Ian P.
Published: December 2013

The brain receives disparate retinal input owing to the separation of the eyes, yet we usually perceive a single fused world. This is because of complex interactions between sensory and oculomotor processes that quickly act to reduce excessive retinal disparity. This implies a strong link between depth perception and fusion, but it is well established that stereoscopic depth percepts are also obtained from stimuli that produce double images. Surprisingly, the nature of depth percepts from such diplopic stimuli remains poorly understood. Specifically, despite long-standing debate it is unclear whether depth under diplopia is owing to the retinal disparity (directly), or whether the brain interprets signals from fusional vergence responses to large disparities (indirectly). Here, we addressed this question using stereoscopic afterimages, for which fusional vergence cannot provide retinal feedback about depth. We showed that observers could reliably recover depth sign and magnitude from diplopic afterimages. In addition, measuring vergence responses to large disparity stimuli revealed that that the sign and magnitude of vergence responses are not systematically related to the target disparity, thus ruling out an indirect explanation of our results. Taken together, our research provides the first conclusive evidence that stereopsis is a direct process, even for diplopic targets.
Correlates of depression in bipolar disorder
Authors: Moore Paul J. , Little Max A. , McSharry Patrick E. , Goodwin Guy M. , Geddes John R.
Published: December 2013

We analyse time series from 100 patients with bipolar disorder for correlates of depression symptoms. As the sampling interval is non-uniform, we quantify the extent of missing and irregular data using new measures ofcomplianceandcontinuity. We find that uniformity of response is negatively correlated with the standard deviation of sleep ratings (ρ= –0.26,p= 0.01). To investigate the correlation structure of the time series themselves, we apply the Edelson–Krolik method for correlation estimation. We examine the correlation between depression symptoms for a subset of patients and find that self-reported measures ofsleepandappetite/weightshow a lower average correlation than other symptoms. Using surrogate time series as a reference dataset, we find no evidence that depression is correlated between patients, though we note a possible loss of information from sparse sampling.
Repeated functional convergent effects of Na
V
1.7 on acid insensitivity in hibernating mammals
Authors: Liu Zhen , Wang Wei , Zhang Tong-Zuo , Li Gong-Hua , He Kai , Huang Jing-Fei , Jiang Xue-Long , Murphy Robert W. , Shi Peng
Published: December 2013

Hibernating mammals need to be insensitive to acid in order to cope with conditions of high CO
2
; however, the molecular basis of acid tolerance remains largely unknown. The African naked mole-rat (
Heterocephalus glaber
) and hibernating mammals share similar environments and physiological features. In the naked mole-rat, acid insensitivity has been shown to be conferred by the functional motif of the sodium ion channel Na
V
1.7. There is now an opportunity to evaluate acid insensitivity in other taxa. In this study, we tested for functional convergence of Na
V
1.7 in 71 species of mammals, including 22 species that hibernate. Our analyses revealed a functional convergence of amino acid sequences, which occurred at least six times independently in mammals that hibernate. Evolutionary analyses determined that the convergence results from both parallel and divergent evolution of residues in the functional motif. Our findings not only identify the functional molecules responsible for acid insensitivity in hibernating mammals, but also open new avenues to elucidate the molecular underpinnings of acid insensitivity in mammals.
Spatial memory: behavioral determinants of persistence in the watermaze delayed matching-to-place task
Authors: da Silva Bruno M. , Bast Tobias , Morris Richard G.M.
Published: December 2013

The watermaze delayed matching-to-place (DMP) task was modified to include probe trials, to quantify search preference for the correct place. Using a zone analysis of search preference, a gradual decay of one-trial memory in rats was observed over 24 h with weak memory consistently detected at a retention interval of 6 h, but unreliably at 24 h. This forgetting function in the watermaze was similar to that found using a search-preference measure in a food-reinforced dry-land DMP task in a previous study. In a search for strong and weak encoding conditions, essential for a later behavioral tagging study, three encoding trials gave strong 6-h and 24-h memory when trials were separated by 10 min (spaced training) but not 15 sec (massed training). The use of six encoding trials gave good 6-h memory with both spaced and massed training. With respect to weak encoding, placement on the escape platform, instead of the rat swimming to it, resulted in detectable memory at 30 min but this had faded to chance within 24 h. In contrast to the search-preference measure, latencies to cross the correct place revealed neither the gradual forgetting of place memory nor the benefit of spaced training.
Negative affect impairs associative memory but not item memory
Authors: Bisby James A. , Burgess Neil
Published: December 2013

The formation of associations between items and their context has been proposed to rely on mechanisms distinct from those supporting memory for a single item. Although emotional experiences can profoundly affect memory, our understanding of how it interacts with different aspects of memory remains unclear. We performed three experiments to examine the effects of emotion on memory for items and their associations. By presenting neutral and negative items with background contexts, Experiment 1 demonstrated that item memory was facilitated by emotional affect, whereas memory for an associated context was reduced. In Experiment 2, arousal was manipulated independently of the memoranda, by a threat of shock, whereby encoding trials occurred under conditions of threat or safety. Memory for context was equally impaired by the presence of negative affect, whether induced by threat of shock or a negative item, relative to retrieval of the context of a neutral item in safety. In Experiment 3, participants were presented with neutral and negative items as paired associates, including all combinations of neutral and negative items. The results showed both above effects: compared to a neutral item, memory for the associate of a negative item (a second item here, context in Experiments 1 and 2) is impaired, whereas retrieval of the item itself is enhanced. Our findings suggest that negative affect impairs associative memory while recognition of a negative item is enhanced. They support dual-processing models in which negative affect or stress impairs hippocampal-dependent associative memory while the storage of negative sensory/perceptual representations is spared or even strengthened.
Asking questions, analysing answers: relative importance revisited
Authors: Holt Gary D.
Published: December 2013

Purpose

– Construction management research (CMR) surveys frequently use questionnaires that employ “Likert-type” items, Likert-items, and Likert scales to capture respondents
'
self-reported attitudes. This Editorial builds substantially on earlier observations by Holt regarding the significance of appropriate questionnaire response scale design and, use of the relative importance index (RII) method to analyse those data such scales yield. The paper aims to discuss these issues.

Design/methodology/approach

– Several RII models are examined by their application to a data set. Objectives include to contrast their practicality in use, compare outputs, highlight limitations of some models and discuss methods of RII data analysis, interrogation and interpretation.

Findings

– Principal messages are: all components of response scales should be carefully designed; alternative RII models can produce similar results of analysis; “simple percentage” RII models may not yield “real” percentages; the minimum rating scale integer should accurately reflect its descriptor; only rating scales offering a “0” response, or an “adjusted percentage” RII model can achieve unity; and RII outputs should be interpreted cautiously.

Research limitations/implications

– Uncertain application of the RII has been observed within CMR literature, so implications of the Editorial will be of direct relevance to this research community (and beyond).

Originality/value

– Aside from that cited above, no additional literature has been identified that specifically links RII usage to CMR.
Product innovation processes and the trade-off between product innovation performance and business performance
Authors: Löfsten Hans
Published: December 2013

Purpose

– This paper is concerned with the management and organization of product innovation processes, and how innovation performance relates to business performance. The underlying rationale is that encouraging firms to innovate will lead to a better business performance.

Design/methodology/approach

– This study leverages a data set of 99 medium-sized technology firms in Sweden. The first part of the analysis in this study aims at finding determinants of product innovation processes, and the second part is the analysis and trade-off between innovation performance and business performance. First, a research framework is developed in which the link between strategic dimensions, process dimensions and organizational dimensions of product innovation activity and product innovation performance is tested. Second, the research framework tests the relationship between innovation performance and business performance (sales and profitability).

Findings

– Product innovation performance (patent) is affected by seven variables of the 14 variables that represent product innovation processes. Product innovation performance is not affected by firm size, firm age, branch and product life cycles and, in the regression model, all three innovation performance variables (patents, copyrights and licenses) have a positive effect on the firm's sales, but there were no connections to the firm's profitability.

Originality/value

– The main implication of the study is the idea supporting a multi-aspects approach to the product innovation processes and performance since product innovation process dimensions (variables used in the study) have only partial influence on innovation-/business performance.
The FSA, “credible deterrence”, and criminal enforcement – a “haphazard pursuit”?
Authors: Wilson Gary , Wilson Sarah
Published: December 2013

Purpose

– Located within growing scholarly interest in linking the global financial crisis with revelations of financial crime, this piece utilises Roman Tomasic's suggestion that the financial crisis has marked something of a turning point in regulatory responses to financial crime worldwide. Tomasic attributes this to changing attitudes towards light-touch regulation and risk assessment, and the demand for existing agencies to be replaced with new tougher authorities. In the UK, this can be illustrated by the imminent replacement of the FSA with the Financial Conduct Authority (FCA). The paper aims to discuss these issues.

Design/methodology/approach

– Discussion of the FSA's financial crime fighting activity is an important forecast for the likely directional focus of the FCA in this regard. A focus only on “market abuse” enforcement within this arises on account of the effects for financial systems widely attributed to this activity, with threats to systemic stability being a hallmark of the 2007-2008 financial crisis. This methodology also encourages coherence in focus and management of sources within the article. Market abuse enforcement provides a lens for exploring the FSA's adoption of the philosophy and ethos of “credible deterrence”, and FCA commitment to retain it, and ultimately for applying the hypothesis of the “haphazard pursuit of financial crime” to pre-crisis criminal enforcement relating to financial crime undertaken by the FSA.

Findings

– The FSA and FCA appear acutely aware that the financial crisis has marked something of a turning point for the enforcement of financial crime, and for signalling changes in approach, for the reasons explored by Tomasic. Tomasic correctly identifies factors encouraging a range of undesirable practices pre-crisis, and ones signalling tougher and more sustained attention being paid to financial crime henceforth. It is noted that, pre-crisis, the FSA's pursuit of criminal enforcement of market abuse was conscious, comprehensively resourced, well publicised, and actually extensive.

Originality/value

– This exploration of the FSA's criminal enforcement of market abuse given the Authority's own perceptions that it was not, and could never be, a “mainstream” criminal prosecutor considers the likely lasting legacy of this determined pursuit, when domestic politics and pan-European policies suggested against this. This is likely to be enormously valuable as the FCA undertakes this task in a domestic arena which is markedly in contrast from this, and where European agendas are pushing in favour of criminal enforcement, with the “more Europe, or less” debate providing a further dimension of interest.
SMEs and the business reality of criminality (the case of Estonia)
Authors: Gordon Dickinson Paul
Published: December 2013

Purpose

– The aim of the paper is to identify key areas of criminality that affects SMEs and assess and link academic literature on criminality in relation to those areas with the empirical research. In effect to explore the business reality of the criminality environment and its significant aspects that have an impact on SME organisations and their managers and assist their decision making. Additionally, to consider the impact of Estonia's Soviet historical background and her EU membership criminal law obligations within such an evaluation.

Design/methodology/approach

– This exploratory paper makes use of World, European and domestic surveys and primary criminal and business law sources as well as interviews from a business within the country assessed and a former Estonian police inspector. Together this gives an academic and grass-roots perspective for an assessment of the criminality reality for SMEs.

Findings

– The investigation reaffirms the importance of SMEs within former economies from a Soviet background such as Estonia. It also emphasises the correlation between economic growth, business regulation and criminality and identifies the significance and “key” aspects of criminality for an SME. Furthermore, that Estonia's criminal law that affects SMEs is generally as it is written and that Estonia has a positive compliance with EU directives and regulations. It emphasises that overall a very positive progression has been made by Estonia within its criminal law environment which is considered stable and encouraging for SME activity. The recording of crime is relatively low by EU standards and has an effect, albeit small, on the reality for SMEs.

Practical implications

– This research demonstrates the reality of the extent of criminality in Estonia and its positive progression in dealing with it. Corruption, a legacy from the Soviet period, is relatively small within the Estonian system as well as protection costs for an SME. There is, however, an acceptance of the existence of organized crime in Estonia although it is an under researched area. Some of the gaps within the World, European and domestic surveys are filled by the interviews although further evaluation is needed from other academics.

Originality/value

– The research highlights the importance of the criminal law environment for SMEs within a relatively new EU member state. It provides an original grass-roots perspective on top of an academic assessment providing fuller information on the reality for SME activity. This is helpful for SME's operating or thinking of doing business in Estonia as well as providing indicators for countries from similar Soviet backgrounds as to their criminality reality.
Earnings management practices in India: a study of auditor's perception
Authors: Verma Gakhar Divya
Published: December 2013

Purpose

– Earnings management are euphemisms referring to accounting practices that may follow the letter of the rules of standard accounting practices, but certainly deviate from the spirit of those rules. Companies across the world follow earning management practices in a way so as to show a favourable position to their stakeholders. Satyam scam in India was a similar type of case. The present study has been carried out with the aim of examining the perception of auditors on earnings management in Indian perspective.

Design/methodology/approach

– A questionnaire was administered on 65 auditors and was analysed using descriptive statistics and factor analysis methods.

Findings

– The analysis shows that most of the firms indulge into such practices even in the presence of regulatory framework available to keep a check on these practices. The management tries to interpret and modify the law provisions as per their will and do manipulations in the financial results.

Practical implications

– The research findings would guide regulators and management to curb such malpractices. The auditors, top management and government have to become more aware, socially responsible, have ethical behaviour, become more transparent to protect the interests of stakeholders associated with the organizations.

Originality/value

– The paper provides an insight into auditor's perception on earnings management during a time when financial scams like Satyam in India have taken place and auditor's integrity is questioned.
Personal welfare and intellectual capital: the case of football coaches
Authors: Tomé Eduardo , Naidenova Iuliia , Oskolkova Marina
Published: December 2013

Purpose

– The purpose of this paper is to present a framework that helps to analyze the dependence between personal welfare and individual (personal) intellectual capital (IIC). The authors also introduce the system of proxy indicator for personal intellectual capital (IC) of football coaches.

Design/methodology/approach

– This paper employs the idea that personal welfare depends on personal IC, particularly, talent. That is why initially the literature analysis of welfare phenomenon was provided. Then the system of available proxy indicators of football coaches’ IC was designed. To achieve the purpose a linear function is estimated with the help of ordinary least squares method.

Findings

– The chosen set of IC proxy indicators explain the significant part of coaches’ salary. Such proxies as improvement in the championship table and coach's image in media have a significant and positive influence on coach's salary. Whereas, lowering the position of the club does not considerably affect the coach's wealth. A clubs’ financial capacities and budget also influences coaches’ salaries.

Research limitations/implications

– Traditional limitation of proxy indicators-based studies is connected with their eligibility and complexity.

Practical implications

– The possibility to codify IC of a person enables to analyze core competencies necessary in a particular activity or profession for success achievement. Moreover a policy of inequality reduction should take into account that intangible assets are at the base of those persons wealth.

Originality/value

– This is the first paper that employs IC concept to people wealth while previous literature is dedicated to companies’ or countries’ IC.
Transient process and optimal design of receiver coil for small‐loop transient electromagnetics
Authors: Yu Cigong , Fu Zhihong , Zhang Huaiqing , Tai Heng‐Ming , Zhu Xuegui
Published: December 2013

Distributed parameters of the receiver coils greatly affect transient electromagnetic signals over short time periods, causing a delay in the signal's effective sampling time and the loss of shallow exploration information. This paper investigates the influence of transient process on apparent resistivity calculation and analyses the relations between the error of apparent resistivity and receiver coil design. We find that, under the same effective area, different radii of the receiver coils lead to different levels of impact on the estimation of the apparent resistivity. An optimization model is proposed to determine the optimal receiver coil size that gives rise to the smallest estimation error of the apparent resistivity. The relationship between the optimal radius and the effective areas is developed, which serves as a guideline for the optimal receiver coil design. The results may provide a useful means for improving the accuracy of the small loop transient electromagnetic instrumentation for shallow‐depth mapping.
Big‐leaf mahogany Swietenia macrophylla population dynamics and implications for sustainable management
Authors: Grogan James , Landis R. Matthew , Free Christopher M. , Schulze Mark D. , Lentini Marco , Ashton Mark S.
Published: December 2013

The impacts of selective harvesting in tropical forests on population recovery and future timber yields by high‐value species remain largely unknown for lack of demographic data spanning all phases of life history, from seed to senescence. In this study, we use an individual‐based model parameterized using 15 years of annual census data to simulate population dynamics of big‐leaf mahogany Swietenia macrophylla King in southeast Amazonia in response to multiple harvests and in the absence of harvesting.

The model is based on regression equations of stem diameter growth, mortality, and fruit production estimated as a function of stem diameter and prior growth; it includes functions for germinating seeds, growing trees from seedling to adult senescence, producing seeds, and creating disturbances at specified spatial scales and return intervals, including logging. We simulate six harvest scenarios by varying the minimum diameter cutting limit (60 cm, 80 cm) and the retention rate requirement (20%, 40% and 60% commercial population retained).

Without logging, simulated populations grew over 100 years by 182% from observed densities, indicating that one or more parameters in the model may overestimate long‐term demographic rates on this landscape. However, 100‐year densities did not far exceed values reported from forests across this region, and other modelled demographic parameters resembled observed behaviours.

Under current harvest regulations for mahogany in Brazil (60 cm minimum diameter cutting limit, 20% commercial‐sized tree retention rate, minimum 5 commercial‐sized trees 100 ha−1 retained after harvest, 30‐year cutting cycle), commercial densities at the study site would decline from 39·7 to 11·3 trees 100 ha−1 before the fourth harvest in year 90, yielding an estimated 16·4% of the initial harvest volume during the fourth harvest. Increasing retention rates caused first‐cut harvest volumes to decline but improved population recovery rates between harvests. Under both minimum diameter cutting limit scenarios, increasing retention rates led to more robust population recovery compared with the current 20% rate, and higher subsequent harvest yields relative to initial (first‐cut) values.

Synthesis and applications. These results indicate that current harvest regulations in Brazil for mahogany and other high‐value timber species with similar life histories will lead to commercial depletion after 2–3 cutting cycles. Increasing commercial‐sized tree retention rates improved population recovery at the cost of reduced initial harvest volume yields. Sustainable harvests will require, in combination, a moderate increase in the retention rate, investment in artificial regeneration to boost population recovery, and implementation of silvicultural practices designed to increase growth rates by future crop trees.
Empowering Leadership, Psychological Empowerment and Employee Outcomes: Testing a Multi‐level Mediating Model
Authors: Fong Kai Hung , Snape Ed
Published: December 2013

This study examined the effects of empowering leadership on employees in a customer service organization, using data from 266 employees and their supervisors from 41 work teams in a division of a large Hong Kong telecommunications corporation. Empowering leadership had acceptable levels of within‐group agreement and between‐group variability, providing support for its analysis as a group‐level construct. Testing a multi‐level model in which psychological empowerment was hypothesized to mediate the relationship between both within‐group and between‐group empowering leadership and individual outcomes, empowering leadership was associated with psychological empowerment at both levels. There was evidence of significant mediation effects at both the individual and group levels. These findings underline the importance of analysing both within‐group and between‐group differences in empowering leadership and their effects on individual attitudes and behaviours.
FROGG high‐risk prostate cancer workshop: Patterns of practice and literature review. Part II post‐radical prostatectomy
Authors: Lehman Margot , Sidhom Mark , Kneebone Andrew B , Hayden Amy J , Martin Jarad M , Christie David , Skala Marketa , Tai Keen‐Hun
Published: December 2013

Australian and New Zealand radiation oncologists with an interest in uro‐oncology were invited to undertake a pattern of practice survey dealing with issues encountered in the management of high‐risk prostate cancer in the post‐prostatectomy setting. Responses from practitioners revealed a lack of consensus regarding the optimal timing of radiation therapy, the use of whole pelvic radiation therapy and the use of androgen deprivation therapy. A review of the literature outlining the current body of knowledge and the clinical studies that will inform future practice is presented.
Acute Exposure to Low Lead Levels and its Implications on the Activity and Expression of Cytosolic Thioredoxin Reductase in the Kidney
Authors: Conterato Greicy M. M. , Quatrin Andréia , Somacal Sabrina , Ruviaro Amanda R. , Vicentini Juliana , Augusti Paula R. , Sobieski Rocheli , Figueiredo Cassieli , dos Santos Clarissa M. M. , Pereira Talita C. B. , Bogo Maurício R. , Flores Erico M. M. , Emanuelli Tatiana
Published: December 2013

Renal thioredoxin reductase‐1 (TrxR‐1) activity is stimulated at lead doses lower than that necessary to inhibit δ‐aminolevulinate dehydratase activity (δ‐ALA‐D), which is a classical early biomarker of lead effects. Thus, we hypothesized that the activity of TrxR‐1 could be a more sensitive early indicator of lead effects than is δ‐ALA‐D. To evaluate this hypothesis, we assessed the blood and renal TrxR‐1 activity and its gene expression along with biomarkers of oxidative damage, antioxidant enzyme activities and biomarkers of lead exposure in rats acutely exposed to lead. A histopathological analysis was performed to verify renal damage. The increase in renal TrxR‐1 activity paralleled the increase in the blood and renal lead levels at 6, 24 and 48 hr after the exposure to 25 mg/kg lead acetate (p < 0.05), whereas its expression was increased 24 and 48 hr after exposure. These effects were not accompanied by oxidative or tissue damage in the kidneys. Blood TrxR‐1 activity was not affected by lead exposure (up to 25 mg/kg). Erythrocyte δ‐ALA‐D activity was inhibited 6 hr after the exposure to 25 mg/kg lead acetate (p < 0.05) but recovered thereafter. Renal δ‐ALA‐D activity decreased 24 and 48 hr after the exposure to 25 mg/kg lead acetate. There were no changes in any parameters at lead acetate doses <25 mg/kg. Our results indicate that blood TrxR‐1 activity is not a suitable indicator of lead effects. In contrast, the increase in renal TrxR‐1 expression and activity is implicated in the early events of lead exposure, most likely as a protective cellular mechanism against lead toxicity.
KYP‐2047 Penetrates Mouse Brain and Effectively Inhibits Mouse Prolyl Oligopeptidase
Authors: Jalkanen Aaro J. , Leikas Juuso V. , Forsberg Markus M.
Published: December 2013

Recent studies have indicated that specific prolyl oligopeptidase (PREP) inhibitors can modulate inflammation, angiogenesis and neurodegeneration. As most diseases that may be potential targets for PREP inhibitors are being modelled in mice, it is essential to evaluate the pharmacological properties of investigative PREP inhibitors in mice. This study characterizes the single‐dose brain pharmacokinetics and PREP inhibitory action of a potent PREP inhibitor, KYP‐2047, in wild‐type C57 mice. KYP‐2047 penetrated into the mouse brain rapidly (tmax≤10 min.) and achieved pharmacologically active concentrations after a single dose of 15 or 50 μmol/kg i.p. The brain/blood AUC ratio was 0.050 and 0.039 after 15 and 50 μmol/kg i.p., respectively. KYP‐2047 produced efficient brain PREP inhibition at both doses; 15 μmol/kg blocked PREP activity fully for 30 min., and it took 12 hr for the activity to recover, whereas 50 μmol/kg inhibited brain PREP activity fully for 1 hr, and most, 84%, of the activity had been restored by 12 hr. Both doses completely blocked PREP activity in liver for at least 1 hr, and only about 25% the activity was recovered within 12 hr. The pharmacokinetics and inhibition kinetics of KYP‐2047 in mice were found to be similar as those previously reported in rats and indicate that KYP‐2047 would need to be administered twice per day to achieve continuous brain PREP inhibition in mice. In conclusion, KYP‐2047 is a suitable pharmacological tool with which to assess the effects of PREP inhibition in mice.
Estimation of time‐dependent association for bivariate failure times in the presence of a competing risk
Authors: Ning Jing , Bandeen‐Roche Karen
Published: December 2013

This article targets the estimation of a time‐dependent association measure for bivariate failure times, the conditional cause‐specific hazards ratio (CCSHR), which is a generalization of the conditional hazards ratio (CHR) to accommodate competing risks data. We model the CCSHR as a parametric regression function of time and event causes and leave all other aspects of the joint distribution of the failure times unspecified. We develop a pseudo‐likelihood estimation procedure for model fitting and inference and establish the asymptotic properties of the estimators. We assess the finite‐sample properties of the proposed estimators against the estimators obtained from a moment‐based estimating equation approach. Data from the Cache County study on dementia are used to illustrate the proposed methodology.
An evaluation of independent component analyses with an application to resting‐state fMRI
Authors: Risk Benjamin B. , Matteson David S. , Ruppert David , Eloyan Ani , Caffo Brian S.
Published: December 2013

We examine differences between independent component analyses (ICAs) arising from different assumptions, measures of dependence, and starting points of the algorithms. ICA is a popular method with diverse applications including artifact removal in electrophysiology data, feature extraction in microarray data, and identifying brain networks in functional magnetic resonance imaging (fMRI). ICA can be viewed as a generalization of principal component analysis (PCA) that takes into account higher‐order cross‐correlations. Whereas the PCA solution is unique, there are many ICA methods–whose solutions may differ. Infomax, FastICA, and JADE are commonly applied to fMRI studies, with FastICA being arguably the most popular. Hastie and Tibshirani (2003) demonstrated that ProDenICA outperformed FastICA in simulations with two components. We introduce the application of ProDenICA to simulations with more components and to fMRI data. ProDenICA was more accurate in simulations, and we identified differences between biologically meaningful ICs from ProDenICA versus other methods in the fMRI analysis. ICA methods require nonconvex optimization, yet current practices do not recognize the importance of, nor adequately address sensitivity to, initial values. We found that local optima led to dramatically different estimates in both simulations and group ICA of fMRI, and we provide evidence that the global optimum from ProDenICA is the best estimate. We applied a modification of the Hungarian (Kuhn‐Munkres) algorithm to match ICs from multiple estimates, thereby gaining novel insights into how brain networks vary in their sensitivity to initial values and ICA method.