bluuebunny/crossref_metadata_2025 huggingface dataset:
Site-directed mutagenesis of an extradiol dioxygenase involved in tetralin biodegradation identifies residues important for activity or substrate specificity
Authors: Andújar Eloísa , Santero Eduardo
Published: June 2003

The sequence of the extradiol dioxygenase ThnC, involved in tetralin biodegradation, was aligned with other extradiol dioxygenases involved in biodegradation of polycyclic compounds, and a three-dimensional model of ThnC, based on the structure of the previously crystallized 2,3-dihydroxybiphenyl dioxygenase fromBurkholderia fungorumLB400, was built. In order to assess the functional importance of some non-active-site residues whose relevance could not be established by structural information, a number of positions surrounding the substrate-binding site were mutated in ThnC. Ten mutant proteins were purified and their activity towards 1,2-dihydroxytetralin, 1,2-dihydroxynaphthalene and 2,3-dihydroxybiphenyl was characterized. N213H, Q198H, G206M, A282R and A282G mutants increasedkcat/Kmat least twofold using 1,2-dihydroxytetralin as the substrate, thus showing that activity of ThnC is not maximized for this substrate. N213H and Q198H mutants increasedkcat/Kmusing any of the substrates tested, thus showing the relevance for activity of these two histidines, which are highly conserved in dihydroxybiphenyl dioxygenases, but not present in dihydroxynaphthalene dioxygenases. Different substitutions in position 282 had different effects on general activity or substrate specificity, thus showing the functional importance of the most C-terminalβ-sheet of the protein. A251M and G206M mutants showed increased activity specifically for a particular substrate. N213H, G206M, A282R, A282G and Y177I substitutions resulted in enzymes more tolerant to acidic pH, the most striking effect being observed in mutant Y177I, which showed maximal activity at pH 5·5. In addition, Q198D and V175D mutants, which had alteredKm, also showed altered sensitivity to substrate inhibition, thus indicating that inhibition is exerted through the same binding site. This mutational analysis, therefore, identified conserved residues important for activity or substrate specificity, and also shed some light on the mechanism of substrate inhibition exhibited by extradiol dioxygenases.
The Edwardsiella ictaluri O polysaccharide biosynthesis gene cluster and the role of O polysaccharide in resistance to normal catfish serum and catfish neutrophils
Authors: Lawrence Mark L. , Banes Michelle M. , Azadi Parastoo , Reeks Brenda Y.
Published: June 2003

Edwardsiella ictaluri, the causative agent of enteric septicaemia of catfish (ESC), expresses long O polysaccharide (OPS) chains on its surface. The authors previously reported the construction of an isogenic Ed. ictaluri OPS mutant strain and demonstrated that this strain is avirulent in channel catfish. This paper reports the cloning of the Ed. ictaluri OPS biosynthesis gene cluster and identification of the mutated gene in the OPS-negative strain. The sequenced region contains eight complete ORFs and one incomplete ORF encoding LPS biosynthesis enzymes. The mutated gene (designated wbiT) was similar to other bacterial galactose-4-epimerases. Glycosyl composition analysis indicated that wild-type Ed. ictaluri OPS contains higher amounts of galactose and N-acetylgalactosamine than the OPS mutant strain, which correlated well with predicted functions of the genes identified in the OPS biosynthesis cluster. The OPS mutant had a relatively small, but significant, decrease in its ability to survive in normal catfish serum compared to wild-type Ed. ictaluri, but it retained the ability to resist killing by catfish neutrophils.
Response of a strict anaerobe to oxygen: survival strategies in Desulfovibrio gigas
Authors: Fareleira Paula , Santos Bruno S. , António Célia , Moradas-Ferreira Pedro , LeGall Jean , Xavier António V. , Santos Helena
Published: June 2003

The biochemical response to oxygen of the strictly anaerobic sulfate-reducing bacteriumDesulfovibrio gigaswas studied with the goal of elucidating survival strategies in oxic environments. Cultures ofD. gigason medium containing lactate and sulfate were exposed to oxygen (concentration 5–120 μM). Growth was fully inhibited by oxygen, but the cultures resumed growth as soon as they were shifted back to anoxic conditions. Following 24 h exposure to oxygen the growth rate was as high as 70 % of the growth rates observed before oxygenation. Catalase levels and activity were enhanced by exposure to oxygen whereas superoxide-scavenging and glutathione reductase activities were not affected. The general pattern of cellular proteins as analysed by two-dimensional electrophoresis was altered in the presence of oxygen, the levels of approximately 12 % of the detected proteins being markedly increased. Among the induced proteins, a homologue of a 60 kDa eukaryotic heat-shock protein (Hsp60) was identified by immunoassay analysis. In the absence of external substrates, the steady-state levels of nucleoside triphosphates detected byin vivo31P-NMR under saturating concentrations of oxygen were 20 % higher than under anoxic conditions. The higher energy levels developed under oxygen correlated with a lower rate of substrate (glycogen) mobilization, but no experimental evidence for a contribution from oxidative phosphorylation was found. The hypothesis that oxygen interferes with ATP dissipation processes is discussed.
Genetic and biochemical characterization of PrtA, an RTX-like metalloprotease from Photorhabdus
Authors: Bowen David J. , Rocheleau Thomas A. , Grutzmacher Cathy K. , Meslet Laurence , Valens Michelle , Marble Daniel , Dowling Andrea , ffrench-Constant Richard , Blight Mark A.
Published: June 2003

Proteases play a key role in the interaction between pathogens and their hosts. The bacterial entomopathogenPhotorhabduslives in symbiosis with nematodes that invade insects. Following entry into the insect, the bacteria are released from the nematode gut into the open blood system of the insect. Here they secrete factors which kill the host and also convert the host tissues into food for the replicating bacteria and nematodes. One of the secreted proteins is PrtA, which is shown here to be a repeats-in-toxin (RTX) alkaline zinc metalloprotease. PrtA has high affinity for artificial substrates such as casein and gelatin and can be inhibited by zinc metalloprotease inhibitors. The metalloprotease also shows a calcium- and temperature-dependent autolysis. TheprtAgene carries the characteristic RTX repeated motifs and predicts high similarity to proteases fromErwinia chrysanthemi,Pseudomonas aeruginosaandSerratia marcescens. TheprtAgene resides in a locus encoding both the protease ABC transporter (prtBCD) and an intervening ORF encoding a protease inhibitor (inh). PrtA activity is detectable 24 h after artificial bacterial infection of an insect, suggesting that the protease may play a key role in degrading insect tissues rather than in overcoming the insect immune system. Purified PrtA also shows cytotoxicity to mammalian cell cultures, supporting its proposed role in bioconversion of the insect cadaver into food for bacterial and nematode development.
The Candida albicans CTR1 gene encodes a functional copper transporter
Authors: Marvin Marcus E. , Williams Peter H. , Cashmore Annette M.
Published: June 2003

Copper and iron uptake inSaccharomyces cerevisiaeare linked through a high-affinity ferric/cupric-reductive uptake system. Evidence suggests that a similar system operates inCandida albicans. The authors have identified aC. albicansgene that is able to rescue aS. cerevisiaectr1/ctr3-null mutant defective in high-affinity copper uptake. The 756 bp ORF, designatedCaCTR1, encodes a 251 amino acid protein with a molecular mass of 27·8 kDa. Comparisons between the deduced amino acid sequence of theC. albicansCtr1p andS. cerevisiaeCtr1p indicated that they share 39·6 % similarity and 33·0 % identity over their entire length. Within the predicted protein product ofCaCTR1there are putative transmembrane regions and sequences that resemble copper-binding motifs. The promoter region ofCaCTR1contains four sequences with significant identity toS. cerevisiaecopper response elements.CaCTR1is transcriptionally regulated inS. cerevisiaein response to copper availability by the copper-sensing transactivator Mac1p. Transcription ofCaCTR1inC. albicansis also regulated in a copper-responsive manner. This raises the possibility thatCaCTR1may be regulated inC. albicansby a Mac1p-like transactivator. AC. albicansctr1-null mutant displays phenotypes consistent with the lack of copper uptake including growth defects in low-copper and low-iron conditions, a respiratory deficiency and sensitivity to oxidative stress. Furthermore, changes in morphology were observed in theC. albicansctr1-null mutant. It is proposed thatCaCTR1facilitates transport of copper into the cell.
The essential role of fumarate reductase in haem-dependent growth stimulation of Bacteroides fragilis
Authors: Baughn Anthony D. , Malamy Michael H.
Published: June 2003

Haem is required for optimal growth of the bacterial anaerobe Bacteroides fragilis. Previous studies have shown that growth in the presence of haem is coincident with increased yields of ATP from glucose, expression of b-type cytochromes and expression of fumarate reductase activity. This paper describes the identification of the genes that encode the cytochrome, iron–sulfur cluster protein and flavoprotein of the B. fragilis fumarate reductase. These genes, frdC, frdA and frdB, respectively, are organized in an operon. Nonpolar, in-frame deletions of frdC and frdB were constructed in the B. fragilis chromosome. These mutant strains had no detectable fumarate reductase or succinate dehydrogenase activity. In addition, the frd mutant strains showed a threefold increase in generation time, relative to the wild-type strain. Growth of these mutant strains was fully restored to the wild-type rate by the introduction of a B. fragilis replicon containing the entire frd operon. Growth of the frd mutant strains was partially restored by supplementing the growth medium with succinate, indicating that the frd gene products function as a fumarate reductase. During growth on glucose, the frd mutant strains showed a threefold decrease in cell mass yield, relative to the wild-type strain. These data indicate that fumarate reductase is important for both energy metabolism and succinate biosynthesis in B. fragilis.
The Pix pilus adhesin of the uropathogenic Escherichia coli strain X2194 (O2 : K− : H6) is related to Pap pili but exhibits a truncated regulatory region
Authors: Lügering Andreas , Benz Inga , Knochenhauer Sabine , Ruffing Michael , Schmidt M. Alexander
Published: June 2003

Adhesins provide a major advantage for uropathogenic Escherichia coli in establishing urinary tract infections (UTIs). A novel gene cluster responsible for the expression of a filamentous adhesin of the pyelonephritogenic E. coli strain X2194 has been identified, molecularly cloned, and characterized. The ‘pix operon’ contains eight open reading frames which exhibit significant sequence homology to corresponding genes in the pap operon encoding P pili, the prevalent E. coli adhesins in non-obstructive acute pyelonephritis in humans. Although a pixB gene corresponding to the PapB regulator was identified, a papI homologue could not be found in the pix operon. Instead, a fragment of the R6 gene of the highly uropathogenic E. coli strain CFT073 was identified upstream of pixB. The R6 gene is located in a pathogenicity island containing several pilus-encoding sequences and shows homology to a transposase of Chelatobacter heintzii. In a pixA–lacZ fusion system it was demonstrated that the expression of Pix pili is regulated at the transcriptional level by the R6 gene sequence. A significantly reduced transcription was observed by deleting this fragment and by lowering the growth temperature from 37 to 26 °C. In contrast to other filamentous adhesin systems, Pix pili are mainly expressed in the steady state growth phase and were not repressed by the addition of glucose.
Cloning and characterization of the groE heat-shock operon of the marine bacterium Vibrio harveyi
Authors: Kuchanny-Ardigò Dorota , Lipińska Barbara
Published: June 2003

The DNA region of theVibrio harveyichromosome containing the heat-shock genesgroESandgroELwas cloned, and the genes were sequenced. These genes are arranged in the chromosome in the ordergroES–groEL. Northern hybridization experiments with RNA fromV. harveyiand a DNA probe carrying bothgroESandgroELgenes showed a single, heat-inducible transcript of approximately 2200 nt, indicating that these genes form an operon. Primer extension analysis revealed a strong, heat-inducible transcription start site 59 nt upstream ofgroES, preceded by a sequence typical for theEscherichia coliheat-shock promoters recognized by theσ32factor, and a weak transcription start site 25 nt upstream thegroESgene, preceded by a sequence typical forσ70promoters. Transcription from the latter promoter occurred only at low temperatures. TheV. harveyigroEoperon cloned in a plasmid inE. colicells was transcribed in aσ32-dependent manner; the transcript size and theσ32-dependent transcription start site were as inV. harveyicells. Comparison ofV. harveyi groEtranscription regulation with the other well-characterizedgroEoperons of theγsubdivision of proteobacteria (those ofE. coliandPseudomonas aeruginosa) indicates a high conservation of the transcriptional regulatory elements among these bacteria, with two promoters,σ32andσ70, involved in the regulation. The ability of the clonedgroESLgenes to complementE. coligroEmutants was tested:V. harveyigroESrestored a thermoresistant phenotype togroESbacteria and enabledλphage to grow in the mutant cells.V. harveyigroELdid not abolish thermosensitivity ofgroELbacteria but it complemented thegroELmutant with respect to growth ofλphage. The results suggest that the GroEL chaperone may be more species-specific than the GroES co-chaperone.
Characterization of the expression and activity of the periplasmic nitrate reductase of Paracoccus pantotrophus in chemostat cultures
Authors: Ellington M. J. K. , Sawers G. , Sears H. J. , Spiro S. , Richardson D. J. , Ferguson S. J.
Published: June 2003

The periplasmic nitrate reductase (Nap) fromParacoccus pantotrophushas a role in cellular redox balancing. Previously, transcription from thenappromoter inP. pantotrophuswas shown to be responsive to the oxidation state of the carbon substrate. During batch culture, expression was higher during growth on reduced substrates such as butyrate compared to more oxidized substrates such as succinate. In the present study the effect of growth rate onnapexpression in succinate-, acetate- and butyrate-limited chemostat cultures was investigated. In all three cases transcription from thenappromoter and Nap enzyme activity showed a strong correlation. At the fastest growth rates tested for the three substratesnapexpression and Nap activity were highest when growth occurred on the most reduced substrate (butyrate > acetate > succinate). However, in all three cases a bell-shaped pattern of expression was observed as a function of growth rate, with the highest levels ofnapexpression and Nap activity being observed at intermediate growth rates. This effect was most pronounced on succinate, where an approximately fivefold variation was observed, and at intermediate dilution ratesnapexpression and Nap activity were comparable on all three carbon substrates. Analysis of mRNA prepared from the succinate-grown cultures revealed that different transcription initiation start sites for thenapoperon were utilized as the growth rate changed. This study establishes a new regulatory feature ofnapexpression inP. pantotrophusthat occurs at the level of transcription in response to growth rate in carbon-limited cultures.
phospholipase C gamma-1is required downstream ofvascular endothelial growth factorduring arterial development
Authors: Lawson Nathan D. , Mugford Joshua W. , Diamond Brigid A. , Weinstein Brant M.
Published: June 2003

In this study, we utilize transgenic zebrafish with fluorescently labeled blood vessels to identify and characterize a mutant (y10) that displays specific defects in the formation of arteries, but not veins. We find thaty10encodesphospholipase C gamma-1(plcg1), a known effector of receptor tyrosine kinase signaling. We further show thatplcg1y10mutant embryos fail to respond to exogenous Vegf. Our results indicate that Plcg1 functions specifically downstream of the Vegf receptor during embryonic development to govern formation of the arterial system.
The application of Gabor transformation in the harmonic analysis of corrosion processes
Authors: Darowicki K. , Krakowiak A.
Published: June 2003

A new method of spectral analysis has been proposed for non‐stationary harmonic analysis of corrosion processes. The current of a model circuit has been considered which would simulate a first‐order electrode reaction proceeding in conditions of a linearly changing electrode potential with a superimposed sinusoid signal. It has been shown that the Fourier transformation approach does not reflect the amplitude changes of harmonic components as a function of constant potential. In addition, it has been shown mathematically that application of Gabor transformation in spectral analysis is a means of obtaining the correct frequency components. The Gabor transform correctly reflects amplitude changes of harmonic components as a function of potential. Digital analysis of current changes by Gabor transformation unequivocally confirmed the usability of this method for harmonic analysis of corrosion processes.
Soluble salts and the durability of paint coatings: a new laboratory method for dosing chlorides and sulphates over steel surfaces
Authors: de la Fuente D. , Chico B. , Morcillo M.
Published: June 2003

The presence of soluble salts, especially chlorides and sulphates, at the metal/paint interface usually causes premature deterioration of the paint system. In practice, soluble salts are found heterogeneously distributed in the steel corrosion products layer and are frequently located at the base steel/rust layer interface. However, in most of the research studies carried out with the aim of establishing critical concentration levels for different paint systems, panels have been prepared by dosing the saline contaminant in an uniform way across flat and unrusted steel surfaces. In order to resolve this problem, an attempt has been made to reproduce the atmospheric corrosion process of steel in environments contaminated with SO2 and Cl−, using a salt fog cabinet for the case of chlorides, and a Kesternich type cabinet for sulphates.
Subcultures and employment modes: translating HR strategy into practice
Authors: Palthe Jennifer , Ernst Kossek Ellen
Published: June 2003

Past research suggests that most culture change efforts proceed with limited attention to the pluralistic nature of contemporary organizations. We argue that the relationship between organization subcultures and the implementation of new HR strategies into HR practice has not been adequately explored because of the lack of a comprehensive framework for defining and integrating culture change and the strategic HR literature. We review the organization culture and strategic HR literature and present a heuristic that serves as a step toward exemplifying the role of changing employment modes and organizational subcultures in enabling or constraining the implementation of HR strategy.
Web‐shoppers and non‐shoppers: compatibility, relative advantage and demographics
Authors: Karayanni Despina A.
Published: June 2003

This study investigated differences between Web‐shoppers and non‐shoppers, in terms of compatibility, relative advantage and demographics. Stepwise discriminant analysis was applied on a sample of 165 personally interviewed consumers, which showed that compatibility and relative advantage were overall successful, whereas, demographics were unsuccessful, in distinguishing Web‐shoppers from non‐shoppers. Significant variables included three factors of compatibility (use of direct shopping; use of Web browsing activities at home; and use of Web browsing activities at the office), and two factors of relative advantage (motives; and impediments). Managerial implications for targeting prospective Web‐shoppers and designing better‐grounded consumer Web‐marketing strategies are also discussed, together with study limitations and directions for future research.
On the reliability (or otherwise) of SIC codes
Authors: Jacobs Gabriel , O’Neill Cliona
Published: June 2003

Researchers often make use of SIC (Standard Industrial Classification) codes when gathering and analysing data about the activities of companies. The use of these codes is, however, fraught with potential difficulties, errors easily creeping in and consequently distorting results. This paper outlines the major SIC code systems in use on both sides of the Atlantic – which, despite efforts to standardise them (and thus to make them worthy of their name), still present levels of inconsistency and unreliability both internally and comparatively – and discusses various problems associated with using the codes as data sources.
Structuration theory: its potential impact on logistics research
Authors: Lewis Ira , Suchan Jim
Published: June 2003

While the physical paths that goods traverse are being simplified, the capture, storage, processing and dissemination of information associated with logistics has become considerably more complex. Logistics researchers need to better understand the behavioral and managerial issues created by information technology implementation. The paper suggests that structuration theory, a research approach derived from sociology that has become well established in the study of information systems, can contribute to that understanding. This paper introduces logistics researchers to structuration theory as a useful theoretical framework that can help understand the relationship between technologies, the people who interpret them, and the patterns of use that stem from that interpretation.
Continuous improvement and learning in the supply chain
Authors: Hyland Paul W. , Soosay Claudine , Sloan Terrence R.
Published: June 2003

This paper reports on research into continuous improvement and learning in logistics. It is generally acknowledged that in today's dynamic and turbulent environment, firms have to develop capabilities that allow them to be very flexible and agile, and at the same time, be able to incorporate new (product and process) technologies that enable them to develop and exploit better practices in supply chains. This flexibility and agility calls for companies to increase their effectiveness, exploit synergies, and learn throughout all areas of their operations. This research extends a model developed by Australian and European researchers who examined learning in the product innovation process. The research developed a model of continuous innovation in the product development process and a methodology for mapping learning behaviours (termed the CIMA methodology) that was the starting point for this project. This paper focuses on ten case studies of Australian and Singaporean companies operating distribution centres.
Upgrading to full‐package apparel manufacturing for small businesses in Mexico
Authors: Lewis Tasha L. , Dickson Marsha A.
Published: June 2003

Case studies were conducted with two small apparel businesses in Mexico to determine the physical and human resources critically influencing full‐package apparel manufacturing and export. Data analysis deductively focused on the use of local resources, the role of technology, understanding of the export market and the ability to develop a product suitable for that market, business skills needed for production and delivery, and availability of capital. Based on the results, a study guide was developed for use by individuals, small business owners, cooperatives, and communities as they promote development and job creation in Mexico through apparel production and export under NAFTA.
The women’s wear industry in the UK 1993‐2001: a statistical review
Authors: Morris Jones Richard
Published: June 2003

The paper charts the evolution of the UK women’s wear industry between 1993 and 2001 in terms of domestic production and trade. UK domestic production fell by 41 per cent in value terms and 52 per cent in volume terms while import penetration rose to 67 per cent in value terms or 96 per cent in volume terms.
A review of action learning literature 1994‐2000: Part 2 – signposts into the literature
Authors: Smith Peter A.C. , O’Neil Judy
Published: June 2003

Many organizations now utilize action learning, and it is applied increasingly throughout the world. Action learning appears in numerous variants, but generically it is a form of learning through experience, “by doing”, where the task environment is the classroom, and the task the vehicle. Two previous reviews of the action learning literature by Alan Mumford respectively covered the field prior to 1985 and the period 1985‐1994. Both reviews included books as well as journal articles. This current review covers the period 1994‐2000 and is limited to publicly available journal articles. Part 1 of the Review was published in an earlier issue of the Journal of Workplace Learning (Vol. 15 No. 2) and included a bibliography and comments. Part 2 extends that introduction with a schema for categorizing action learning articles and with comments on representative articles from the bibliography.
Workplace learning and learning theory
Authors: Illeris Knud
Published: June 2003

Recent years have seen significantly increased interest in learning at the workplace as partial or full compensation for vocationally‐oriented education and training in schools and educational institutions. In this general enthusiasm, former scepticism about workplace learning would seem to be buried deep under layers of modern management slogans. However, the well‐known limitations inherent in this learning framework cannot be talked out of existence, and there is an urgent need for insight and tools capable of distinguishing between the genuine possibilities in the area and how to establish fruitful interaction between workplace learning and educational learning. It is, first and foremost, a matter of viewing learning from the perspective of the learner, because adults are not very inclined to learn something of which they cannot see the point on the basis of their own life situation. As a grounding for this, a contemporary and comprehensive learning theory is needed. The outline of such a theory and an example of how it can be used are presented.
Monitoring High Volume On‐line Transaction Processing Systems Using a Continuous Sampling Approach
Authors: Groomer S. Michael , Murthy Uday S.
Published: June 2003

The purpose of this article is to describe how continuous sampling plans can be used in conjunction with embedded audit modules (EAMs) to monitor transaction processing in on‐line database‐driven environments. The objectives of this article are (1) to describe the elements and methodology of continuous sampling plans and discuss their applicability for monitoring on‐line transaction processing systems, (2) to discuss how continuous sampling plans could be employed in conjunction with EAMs in on‐line transaction processing environments, and (3) to illustrate how a continuous sampling plan would work with EAMs in a relational database environment. The contribution of this research lies in the exposition of an appropriate methodology (i.e., continuous sampling) to be used in conjunction with a concurrent monitoring technique for effective monitoring of on‐line transaction processing systems. Additionally, the article shows how continuous sampling overcomes some of the drawbacks associated with continuous monitoring techniques that are computationally intensive in on‐line transaction processing environments.
Modelling Audit Risk Assessments: Exploration of an Alternative to the Use of Knowledge‐based Systems
Authors: Lloyd Paul , Goldschmidt Peter
Published: June 2003

This paper compares decision‐modelling approaches. The decision modelled is the assessment of inherent and control risk in the purchases, accounts payable and inventory cycle. It is modelled using two different approaches. Firstly, knowledge‐based models are constructed using established development shells. Secondly, a model is constructed using a conventional procedural programming language. Both modelling approaches are tested against the output of human practitioners and compared to each other to determine if the more restrictive, assumption‐laden approach offered by the procedural model is adequate to deal with the decision problem under examination, or if the greater flexibility offered by the knowledge‐based approach is required. This comparison yields positive results. The procedural model is able to reproduce satisfactorily the output of the human decision makers and the knowledge‐based models for the chosen decision problem. This result emphasises the importance of devoting time to the selection of the most appropriate modelling approach for a given decision problem.
Do Spanish Firms Change Auditor to Avoid a Qualified Audit Report?
Authors: Gómez‐Aguilar Nieves , Ruiz‐Barbadillo Emiliano
Published: June 2003

In this paper we investigate whether Spanish firms employ deliberate strategies in the choice of auditor to avoid audit qualification. For a sample of 735 during the period 1991–96 we found no increase in the probability of changing auditor following an audit qualification. We concluded that this would be too obvious and detrimental to the firm's interests. However, 135 firms do change auditor during the period examined. We found that firms that have been qualified are significantly less likely to move to higher quality auditors than are unqualified firms, when that quality is measured by the specialisation of the auditor, auditor brand name, auditor size and auditor conservatism. For the 92 qualified firms changing auditor the likelihood of a subsequent qualification is significantly related to the quality of the auditor selected.
Fraud Risk and Audit Planning
Authors: Graham Lynford , Bedard Jean C.
Published: June 2003

This paper describes fraud risk factors identified by practicing auditors relative to their own clients, and the relationship of those factors to fraud risk assessments and audit planning decisions. When the U.S. Auditing Standards Board (ASB) developed SAS No. 82, a major concern was whether and how to incorporate specific fraud risk factors into the standard. This issue remains important, as the ASB and the International Auditing and Assurance Standards Board (IAASB) continue to examine auditor's responsibilities for fraud detection. This paper contributes to the literature by providing evidence on the prevalence of certain types of fraud risk factors in audit practice and their impact on audit planning. To address these issues, we asked practicing Big 5 auditors to identify specific fraud risk factors of an actual client, assess the client's level of fraud risk, and plan audit tests to address fraud. We find that a high proportion of clients exhibit one or more fraud risk factors, most frequently related to industry/competitive position, management integrity, internal control system quality, financial condition, and pressure to meet financial targets. While fraud risk factors are often documented, fraud risk assessments are not well related to the number of those factors, overall or by individual type. All types of fraud risk factors are statistically associated with some form of audit testing response, but the nature of the audit test planned varies by risk factor type. Results of the study also show that the effect of fraud risk assessments on audit test planning varies according to the nature of the audit test planned.
Research Note: The Influence of Attestation on Users’ Perceptions of Assertion Credibility in the Asset Management Industry
Authors: Fargher Neil , Gramling Audrey A.
Published: June 2003

This study investigates whether attestation of asserted compliance with specified standards influences users’ perceptions of assertion credibility. We find that, when an investment manager reports above average performance, users perceive the investment manager's assertion to be somewhat more credible when an independent third party has attested to the assertion. When performance results have been attested by an accounting firm, pension fund sponsors perceive that Big Six firms provide a higher level of credibility than do non‐Big Six firms. We do not, however, find a difference in perceptions between attestations provided by Big Six firms and attestations provided by financial services firms.
Analysing the Performance of Firms Using a Decomposable Ideal Index Number to Link Profit, Prices and Productivity
Authors: Salerian John
Published: June 2003

This article reviews an index number framework that links changes in aggregate performance measures (such as profit, revenue, cost and total factor productivity) to changes in both the prices and quantities of key outputs and inputs. The framework provides a way of linking the aggregate performance measures to outcomes for individual customer groups, employees and owners of businesses. This information is useful to policy makers in evaluating the outcomes of economic reform, including the distributional consequences. It is also useful to regulators who need to understand and monitor both the consequences of their regulation and the response to their decisions by those being regulated. The article demonstrates that the logarithmic version of Fisher's Ideal index offers a useful way of integrating changes in profit, productivity and prices into a single analysis. The usefulness of the framework is illustrated by applying it to a data set for Australian National.
Protecting Employee Entitlements
Authors: Davis Kevin , Burrows Geoff
Published: June 2003

Corporate failure exposes employees to the possible loss of sums due as deferred benefits such as arise from annual leave entitlements. Through such deferred benefits, employees are significant, often involuntary, providers of working capital to their employer. They are not necessarily adequately compensated for the risk involved, nor able to influence corporate governance in the ways available to other creditors. These issues have been largely neglected in the debate to date, and they provide the focus for an evaluation of alternative policies which have been proposed (or implemented) for protecting employee entitlements.
Unemployment Hysteresis in Australian States and Territories: Evidence from Panel Data Unit Root Tests
Authors: Smyth Russell
Published: June 2003

This article tests for hysteresis by applying panel data unit root tests to quarterly unemployment rates for Australian states and territories between 1982:2 and 2002:1. Panel tests proposed by Levin and Lin (1992) using ordinary least squares and O'Connell (1998) using feasible generalised least squares (which assume that under the alternative hypothesis of stationarity, all labour markets revert to the natural rate at the same speed) provide evidence in support of the natural rate hypothesis. However, the panel test proposed by Im, Pesaran and Shin (1997), which does not assume that all cross‐sectional units converge towards the equilibrium value at the same speed under the alternative and is therefore less restrictive than the other two panel tests, finds evidence of hysteresis. Given the advantages of the Im et al. (1997) test over the other two panel tests the results can be interpreted as being consistent with the existence of hysteresis in unemployment
Reflections on Recent Cognitive Behavioural Research with an Emphasis on Research in the United States of America
Authors: Golledge Reginald G.
Published: June 2003

In this paper, I reflect on some of the more recent trends in cognitive behavioural research that includes work by geographers. In particular, I examine recent work on spatial decision‐making in the context of Intelligent Transportation Systems and Smart Environments, spatial cognition and human wayfinding behaviour, contributions to Geographic Information Science, and embellishing activity approaches that focus on episodic human behaviours. The paper emphasises that much of this research is multidisciplinary and that much of it is published in non‐geography journals. The paper concludes with some thoughts about future research directions, together with comments on how this research may influence the teaching and use of geographic concepts.

ACRONYMS

ATISAdvanced Traveller Information Systems

CPMComputational Process Models

CRTCathode Ray Tube

DLDigital Library

GISGeographic Information System

GIScGeographic Information Science

GPSGlobal Positioning Systems

ITSIntelligent Transportation Systems

UCSBUniversity of California Santa Barbara

VEVirtual Environments
Consumption, Environmental Sustainability and Human Geography in Australia: a Missing Research Agenda?
Authors: Hobson Kersty
Published: June 2003

‘Consumption’ is a central concept in the global environmental sustainability agenda. However, one important argument from Agenda 21 — that all social actors must now practise ‘sustainable consumption’— has been publicly and politically marginalised in high‐income countries such as Australia. Geographers potentially have a role in bringing consumption back onto the agenda by constructing a critical geography of consumption. Such research can help understand how the contextual use of natural resources is perceived and practised, and how consumption helps to shape contemporary social relations. This body of knowledge is vital for building sustainable development into everyday lives. Yet a focus on urban consumption perceptions and practices appears somewhat lacking in Australian geography. Ways forward can be drawn from international geography, such as in the United Kingdom where a substantial body of work has drawn a complex picture of contemporary consumption and environmental understanding. It has also challenged prevailing ‘ecological modernisation’ policy approaches, which ignore consumption's cultural facets. In sum, considering consumption in Australia can offer insights into cultural practices expressed through consumption; can challenge and add to European geographical literatures, and can also contribute to sustainability debates by offering alternatives to currently ineffective policy discourses.
Agricultural Adaptation to Real Regulation on the Urban Fringe: The Chicken Meat Industry's Response to Land‐use Conflict in the Western Port Region of Victoria, Australia
Authors: Henderson Steven R.
Published: June 2003

Research theorising the rural‐urban fringe has not focussed in detail on the regulatory system managing land‐use conflict, including disputes arising between agricultural enterprises and residential property owners. To explore local forms of regulation the need to identify relevant actors, their interrelationships and the way that they compete to influence decision‐makers is widely recognised in the literature. Moran et al.'s (1996) conceptualisation of ‘real regulation’, with its emphasis on lobbying by social actors and the (re)formulation of legislation, is identified as a theoretical perspective that can help to explain local forms of regulation. The understanding of patterns of regulation on the urban fringe requires a more detailed conceptualisation of non‐legislative forms of policy, and a greater appreciation of the different strategies adopted by farmers to influence government. This paper investigates how urban fringe agricultural industries have attempted to influence decision‐making within the development approval process. Evidence is presented from the Western Port region in the urban fringe of Melbourne, Victoria, where refusal for the construction of broiler sheds by the Administrative Appeals Tribunal has resulted in the chicken meat industry adopting a more scientific siting strategy. It is concluded that, whilst this provides an example of agricultural adaptation and reinforces the importance of adopting a temporal dimension to investigate the land development process, the possibility that government will assess environmental harm differently in the future leaves urban fringe broiler farming in a precarious position.
Lost in the Mail: the Inherent Errors of Mapping Australia Post Postcodes to ABS Derived Postal Areas
Authors: Jones S.D. , Eagleson S. , Escobar F.J. , Hunter G.J.
Published: June 2003

It is now common practice, by users of geographic information, to link data held at the postcode level to that obtained from the national census. This paper examines the relationship between Australia Post (AP) postcodes and Australian Bureau of Statistics (ABS) derived postal areas — which are an approximation of the former based on aggregated census collection districts (CDs). A group of adjacent ABS postal areas in northwest Melbourne was compared with the true AP postcode areas they purported to represent and the discrepancies were investigated. Firstly, shape mismatches were studied and their potential impacts upon resource allocation decisions were assessed. Next, comparisons of areas were undertaken. It was found that, in established inner city urban areas, the two sets of boundaries were highly correlated. However, outer suburban neighborhoods were identified as being particularly prone to major areal discrepancies. The implications of mismatches between these two key boundary data sources may be severe, given that management decisions and the allocation of public and private resources are often based on spatial statistical analyses which use these data sets. The authors acknowledge ABS efforts in providing information at the levels of aggregation that society demands. The introduction of ABS postal areas data has undoubtedly facilitated the use of demographic data in many sectors; it has, however, also caused some problems, for instance, when users assume that ABS postal areas are identical to AP postcodes. These issues could easily be avoided with the inclusion of more comprehensive metadata documentation accompanying ABS data. Research is continuing to develop a method by which agencies may derive common boundaries for their administrative units, yet still meet their own individual data and sampling requirements.
Assessment of Relationships Between Precipitation and Satellite Derived Vegetation Condition Within South Australia
Authors: Nightingale Joanne M. , Phinn Stuart R.
Published: June 2003

The normalised difference vegetation index (NDVI) has evolved as a primary tool for monitoring continental‐scale vegetation changes and interpreting the impact of short to long‐term climatic events on the biosphere. The objective of this research was to assess the nature of relationships between precipitation and vegetation condition, as measured by the satellite‐derived NDVI within South Australia. The correlation, timing and magnitude of the NDVI response to precipitation were examined for different vegetation formations within the State (forest, scrubland, shrubland, woodland and grassland). Results from this study indicate that there are strong relationships between precipitation and NDVI both spatially and temporally within South Australia. Differences in the timing of the NDVI response to precipitation were evident among the five vegetation formations. The most significant relationship between rainfall and NDVI was within the forest formation. Negative correlations between NDVI and precipitation events indicated that vegetation green‐up is a result of seasonal patterns in precipitation. Spatial patterns in the average NDVI over the study period closely resembled the boundaries of the five classified vegetation formations within South Australia. Spatial variability within the NDVI data set over the study period differed greatly between and within the vegetation formations examined depending on the location within the state.

ACRONYMS

AVHRR Advanced Very High Resolution Radiometer

ENVSAEnvironments of South Australia

EOS Terra‐Earth Observing System

EVIEnhanced Vegetation Index

MODIS Moderate Resolution Imaging Spectro‐radiometer

MVC Maximum Value Composite

NDVINormalised Difference Vegetation Index

NIRNear Infra‐Red

NOAANational Oceanic and Atmospheric Administration

SPOT Systeme Pour l’Observation de la Terre
Constitutional Rights, Balancing, and Rationality
Authors: Alexy Robert
Published: June 2003

Abstract The article begins with an outline of the balancing construction as developed by the German Federal Constitutional court since the Lüth decision in 1958. It then takes up two objections to this approach raised by Jürgen Habermas. The first maintains that balancing is both irrational and a danger for rights, depriving them of their normative power. The second is that balancing takes one out of the realm of right and wrong, correctness and incorrectness, and justification, and, thus, out of the realm of the law. The article attempts to counter these objections by showing that there exists a rational structure of balancing that can be made explicit by a “Law of Balancing” and a “Disproportionality Rule.” These rules show, first, that balancing is not a danger for rights but, on the contrary, a necessary means of lending them protection, and second, that balancing is not an alternative to argumentation but an indispensable form of rational practical discourse.
The Beginnings of Germany's Federal Constitutional Court
Authors: Borowski Martin
Published: June 2003

Abstract In this paper I take up aspects of the origins of the Constitutional Court of the Federal Republic of Germany, with special attention to the reasons for the aggregation of power and to the question of how far constitutional court models from abroad played a role in the development of the Court. Where the beginnings of the Federal Constitutional Court are concerned, the German tradition and the experience with the lawless regime of the national socialists played a fundamental role. To a certain degree the Austrian model and to a lesser degree that of the United States figured in the deliberations of Germany's post‐War constitutional framers, too.
On Law and Disagreement. Some Comments on “Interpretative Pluralism”
Authors: Habermas Jürgen
Published: June 2003

Abstract This paper focuses on the question: Do persisting disagreements in constitutional interpretation affect the legitimacy of “the democratic system as a whole”? According to both Michelman and Waldron, the epistemic indeterminacy of interpretation—that is, the fact that principles do not possess stable meanings beyond, and independent of, their application to concrete cases—puts its finger on a point of the contractualist and prevailing political theory. But, if neither the legitimacy of any democratic order nor the standard of internal criticism can be founded on a broad background consensus on constitutional essentials, “what else makes a deliberative process of legislation and adjudication a generator of legitimacy so that citizens are induced to accept controversial results as ‘worthy of respect’?” The route pursued goes beyond all views that require legitimacy to be based on sharing a set of “thick” ethical beliefs. In this perspective, the author argues that the performative meaning of constitution‐making “provides a thin yet sufficiently strong base,” which corresponds to the minimal requirements inherent in the very practice of framing a constitution.