bluuebunny/crossref_metadata_2025 huggingface dataset:
The Interaction between Accounting Control Systems and Task Uncertainty affecting Budgetary Slack
Authors: Lau Chong M , RC Eggleton Ian
Published: June 2008

This research examines the interactive effect of accounting controls (Emphasis on meeting tight budget targets, External scanning, Results monitoring and Cost control) and task uncertainty on budgetary slack with a sample of 104 marketing and production managers. The results indicate that two accounting controls (Emphasis on meeting tight budget targets and External scanning) reduce the extent of budgetary slack creation in high task uncertainty situations, but not in low task uncertainty situations. Budgetary slack is lowest when the intensity of accounting controls and task uncertainty are both high. Whilst Emphasis on meeting tight budget targets has a significant effect on slack for both the production and marketing managers, External scanning has a significant effect only for the marketing managers.
An Examination of the Audit Expectations Gap in Singapore
Authors: De Martinis Michael , Aw Amy , Meng Kim Er
Published: June 2008

This study adds to the literature on the audit expectations gap (AEG) by examining the extent to which lower levels of user cognisance of the role, objectives, and limitations of an audit are associated with unreasonable audit expectations and perceptions. Cognisance is proxied by respondents' demographic characteristics including profession, work experience, university qualification, age, and gender. Respondents include 130 Singaporean auditors, prepares, and users of audited financial reports. Results indicate that the AEG prevails where respondents have relatively little business work experience, and no university qualifications. This supports the premise that lower levels of cognisance of the audit function are associated with the AEG The study also argues that in obtaining results consistent with prior AEG studies set in other countries, the AEG is not affected or constrained by political, legal, social, or economic factors. The study recommends that the accounting professions continue to address the AEG by further educating the public on the role and limitations of an audit, extending the auditor's current responsibilities to match users' expectations, and ensuring the existence and monitoring of audit quality.
The Economic Impact of Alternative Service Department Allocation Bases in Decentralised Settings
Authors: Dikolli Shane S
Published: June 2008

Prior work has focused on the impact of using alternative bases for allocating costs to products but there has been little work that evaluates the use of alternative allocation bases for allocating costs to departments. In particular, if different departments of a multi‐national firm are located in settings with different reporting requirements, exchange rate risks, and costs of capital, then the choice of cost allocation base can be important. This paper examines the economic impact of alternative service department allocation bases in a decentralised setting. A non‐linear programming (NLP) approach is used to model the problem. A review of prior literature identifies a method, based on the NLP approach, for determining the economic impact of alternative allocation bases in a multi‐product setting. The method is adapted in this paper for the multi‐divisional context. The study finds that centralised production volume decision‐making is superior to decentralised decision‐making using either revenue or volume‐based cost allocation bases. Under certain conditions, revenue‐based allocation bases are also found to be superior to volume bases. Under the assumptions of the model no distinction can be made between the centralised solution and a profit‐based allocation regime. A practical implication of this study is that designers of cost allocation systems need to consider not only the direct income‐shifting effect of different cost allocation bases but also the indirect economic effect of consequential changes in the operating decisions of the firm.
A Capital Gains Tax for New Zealand: A Comparative Study of the UK and Australian Models
Authors: Cheng Alvin , Hooper Keith , Davey Howard
Published: June 2008

This paper discusses the designing of a capital gains tax for New Zealand. The essential question is not why such a system is needed but what type of system should be implemented. The paper ignores the political discussion of whether such a tax is necessary and concentrates on design and implementation issues. Drawing from other tax jurisdictions, chiefly the United Kingdom and Australia, this article discusses the merits of tapering relief; indexation (now frozen in Australia); specific exemptions (e.g. owner occupied property); and of re‐defining capital assets into discrete categories which may be treated differently. The aim of the study is to open up the issue of capital gains for informed discussion: how such a tax should be administered, and the possibilities and likely difficulties involved in implementing such a tax.
Cultural Influences on the Development of Accounting Practices in Malaysia
Authors: Mohd Iskandar Takiah , Pourjalali Hamid
Published: June 2008

This study examines the effect of the substantial changes in economy and culture on Malaysian accounting practices during the economic growth of 1987 to 1997. This paper provides evidence that accounting practices changed in order to adapt to their new environment. This study provides further evidence that relationships between culture and accounting hold in a changing environment and that Gray's (1988) theory can explain this relationship within the Malaysian context.
The Use and Perceived Importance of Annual Reports by Accountants in the Service Industry in Malaysia
Authors: Abdul Rahman Azhar
Published: June 2008

This study examines the use and perceived importance of annual reports by accountants in Malaysia. Using a postal questionnaire survey, the study focuses on (i) the range of purposes for which respondents use financial reports; (ii) the relative position of annual reports as a source of information compared with other sources of information; and (iii) the relative importance of different parts or sections in a company's annual report. The results indicate that advising clients appears to be their main use of annual reports whereas the least cited reason is to negotiate labour contracts. In addition, advisory services, annual reports, and prospectuses are perceived to be the most important sources of information. The profit and loss statement is also perceived to be the most important part of an annual report, followed by the balance sheet and the notes to accounts. The research findings are, to some extent, consistent with the results of similar studies done in developed as well as developing countries.
Effects of Acquisition Characteristics on the Post‐acquisition Performance of Malaysian Companies
Authors: Abdul Rahman Rashidah
Published: June 2008

This study focused on analysing the effect of acquisition characteristics on post‐acquisition operating performance for 83 bids consisting of 83 public listed bidders acquiring 80 private, 2 public listed and 1 non‐public listed targets in Malaysia during the period 1988–1992. The specific bid characteristics analysed are business relatedness, management turnover, the relative size of targets to bidders, the method of payment offered and board of directors' ownership structure. Since the specific feature of the current sample is that it consists mainly of privately owned targets, the characteristics of disciplinary bids found in acquisitions of public listed targets were not expected in agreed bids between the bidders and targets in this study. The results indicate that the target directors' turnover and the directors' share ownership do not have a significant effect on the post‐acquisition performance. Rather it appears that, if anything, retention of existing management is more likely to lead to performance improvement. Further analysis shows that replacement of target management has no impact on post‐acquisition performance regardless of the relatedness line of business. The latter findings reinforce the unique characteristics of the data set used in the current analysis of acquisitions of privately owned Malaysian companies in which unique skills of previous directors may often be retained post‐acquisition regardless of the business relatedness. The study also provides evidence that acquisitions of highly related business between target and acquiring firm, large relative size of target to bidders and payment for the acquisition by shares have a significant positive impact on post‐acquisition control‐adjusted performance. However, highly related business between target and bidder and payment by shares are the only significant acquisition characteristics that have a significant positive impact on the post‐acquisition control‐adjusted performance when multiple regression is used.
An Extension of Anile and Nallebuff's Conservatism and Auditor‐Client Negotiations: Implementation of Auditor's Asymmetric Loss Function
Authors: McCracken Susan
Published: June 2008

Auditors and accountants have an accepted reputation of being conservative. However, Antle and Nalebuff (1991) conclude in their analytical model on auditor‐client negotiations that auditors are not conservative and that a conservative audit report is never issued. This paper extends the Antle and Nalebuff (1991) results. By replacing the Antle and Nalebuff (1991) assumption that an auditor has a symmetric loss function (financial statement overstatements have the same impact as financial statement understatements) with the assumption that an auditor has an asymmetric loss function (losses to an auditor for financial statement overstatement are greater than the losses of an equal understatement), I find that auditors can be conservative and that conservative audit reports are issued to the users.
Testing a model of the motivational role of budgetary participation on job performance: a goal setting theory analysis
Authors: Chong Vincent K. , Leung Tak‐Wing Simon
Published: June 2008

This study adopts a goal setting theory as the theoretical framework for studying the motivational effect of budgetary participation on job performance. This study proposes that budgetary participation affects job performance via two intervening variables, namely budget goal difficulty and budget goal commitment. The results show that budgetary participation enhances job performance directly and indirectly via budget goal difficulty and budget goal commitment.
A comparative study of de jure and de facto disclosure between Australia and Singapore
Authors: Soewarso Endang , Tower Greg , Hancock Phil , Taplin Ross
Published: June 2008

The study analyses dejuredisclosure harmony between Australia and Singapore by examining selected disclosure requirements from the statutes, stock exchange listing rules and five accounting standards. Empirical evidence as to Australian and Singaporean companies'de factodisclosure is provided. Two disclosure indices, specifically the no‐violation‐for‐non‐disclosure (NVND) index and the violation‐for‐non‐disclosure (VND), were used to assess the extent of company's disclosure of the selected requirements contained within their respective country's rules.
Instruction style, student learning and performance spirals
Authors: Hartnett Neil , Römcke Jennifer , Yap Christine
Published: June 2008

This paper considers the association between instruction style and student academic performance, and draws from recent laboratory research where accounting student performance was found to be closely associated with the effect of instructor behaviour upon student task motivation and deep learning. Drawing upon emergent motivation theory, we discuss the proposition that appropriate instructor behaviours, through their positive effect upon student task motivation, anxiety and emergent confidence, can induce an upward performance shift, or interrupt a downward shift. Aperformance spiral modelis modelled whereby students carry with them the learning responses from repeated good (or poor) performance into subsequent task settings, with corresponding accentuated effects upon anxiety and motivation.
Use of controllable non‐operating items as a means to manage earnings in Korea
Authors: Suk Yoon Soon , Miller Gary
Published: June 2008

This study empirically examined how prevalent earnings management practices are among Korean firms during the period 1994 and 1997. Specifically, this study focuses on the use of controllable non‐operating items as tools of earnings management when they face unwanted operating performances caused by uncontrollable non‐operating items. We expect that firms with extreme operating and/or non‐operating performances will utilize controllable non‐operating real transaction accruals to offset or mitigate extreme performance.
Non‐response bias in the use of annual financial reports
Authors: Woan Tan Chyi , Taplin Ross , Hancock Phil , Tower Greg
Published: June 2008

Non‐response bias is rarely explored in business research utilising annual reports. Such studies may reach incorrect conclusions in instances where there are systematic differences between companies who respond and those who do not. A global study into airline accounting practices by Tan, Tower, Hancock and Taplin (2002) enabled examination of this important research issue because a database provided an independent source of annual reports. The results indicate minimal response bias in a sample of annual reports obtained from a mail request. Publically listed airline companies that did not respond to a request for their annual report tended to use accounting methods that are considered least favourable by the industry. Therefore, caution needs to be exercised and the assumption that non‐respondents' accounting policy choices are aligned with those of respondents should be tested. Increased availability of annual reports on the internet also raises questions of possible database bias.
Performance evaluation of Australia's major banks
Authors: Ho Chien‐Ta (Bruce)
Published: June 2008

The aim of this paper is to use a new approach of performance evaluation, grey relation analysis (GRA), which is a concept borrowed from the study of industry and is increasingly applied to commerce. GRA is used to evaluate the relative performance of three of Australia's major banks The result of the study indicates that although the sample size is small and the distribution of data is unknown, GRA can still be successfully used in evaluating bank performance. In addition, this paper compares the GRA results with the financial statement analysis and shows that the same result can be obtained.
Audit fee premiums from brand name, industry specialization and industry leadership: A study of the post Big 6 merger in Malaysia
Authors: Mohid Rahmat Mohd , Mohd Iskandar Takiah
Published: June 2008

This study examines audit fee premiums from brand name, industry specialization, and industry leadership after the merger of two Big 6 audit firms, creating the Big 5 in 1998 in the Malaysian audit market. A sample of 679 companies listed at the main and second boards of Kuala Lumpur Stock Exchange (KLSE) are investigated for audit fee premiums. Industry specialization is determined on the basis of 20 per cent share of audit market calculated by the number of audited companies in the industry. Audit fee premiums are calculated based on the Simunic (1980) model of audit fees. Results show: that Big 5 audit firms obtain 65.4 per cent audit market share for all KLSE listed companies; that Big 5 audit firms earn higher audit fees than non‐Big 5; and that industry specialization does not generate audit fee premiums. The study finds evidence for audit fee premiums derived from industry market leadership. Results also reflect the competitiveness among Big 5 audit firms in the audit market especially following the merger of Big 6 audit firms.
Cricket and the capital market: Winning does not matter but losing hurts
Authors: Srinivasan R.
Published: June 2008

There is increasing evidence of the inadequacy of ‘rational’ explanations of asset pricing. It has been established empirically that mood, induced by such natural phenomena as lunar phases or sunshine, affects asset prices. This paper provides evidence from one‐day cricket international (ODI) matches played by India that there is a significant negative impact on the daily stock market returns when the national team loses. Empirically, losing in India matters somewhat more than losing outside. The mood induced by losing a match appears conditioned by history, in that losing to nations that represent the ‘colonizers’ matters but losing to nations that share India's experience of being ‘colonized’ does not.
Optimal asset allocation and risk management
Authors: Camilleri David , Iqbal Tahir Mohammad , Wang Samuel
Published: June 2008

The purpose of this study is to provide further evidence on the importance of international diversification, and to determine the optimal allocation of assets in a portfolio comprising domestic (Australian) and international assets. The study focuses on stock index futures contracts in five countries ‐ Australia, USA, UK, Hong Kong and Japan. Daily data for the five selected contracts over the period from 1 January 1990 to 31 December 2000 is employed in the study. Consistent with previous studies, the results confirm the importance of international diversification and indicate that the portfolio risk is reduced considerably when more international assets are added sequentially to the portfolio. Empirical analysis also shows that the optimal asset allocation results in higher risk reduction and better returns when compared with an equally weighted portfolio.
Asia Pacific banks' derivative and risk management disclosures
Authors: Hwa Au Yong Hue , Chalmers Keryn , Faff Robert
Published: June 2008

This study investigates Asia Pacific banks' annual report disclosures on derivatives using the Basel Committee and IOSCO joint recommendations as the derivative and risk management disclosure benchmark. Based on our constructed disclosure index, the mean score is 35%, suggesting that many of the disclosure recommendations are not being adopted by the banks in our sample. Cross‐country and regional variation exists in the disclosure practices, with the variation associated with the extent to which accounting regulations for derivative instruments are operational. Hong Kong banks have the highest mean disclosure scores while the Philippines banks have the lowest mean disclosure scores. Australasian banks generally provide more disclosures than East Asian and South East Asian banks, and banks in developed countries generally have a higher level of disclosure relative to developing countries. The transparency of derivative activities by the banks is expected to improve as Asia Pacific countries promulgate accounting regulations congruent with international accounting standards.
Life cycle costing: Incorporating some non‐traditional variables
Authors: Woodward David
Published: June 2008

Previous applications of the life cycle costing concept have approached the task as a mere extension of ‘conventional’ discounted cash flow. So while attempts have been made to identify all relevant variables over the entire lifespan of proposed capital investments, and subsequently attribute estimates to them, analyses have nevertheless stayed very much within the quantitative domain. This paper suggests it is possible to adopt a more sophisticated approach whereby qualitative elements of the decision are also incorporated into the analysis. Taking the example of a European commercial vehicle manufacturer operating in a developing country, it demonstrates the initial calculation of the crucial measure of cost per tonne/kilometre. It then goes on to indicate how, even in those cases where such a figure initially appears unattractive versus the offering of a competitor, the result can be ‘turned round’ to become the favoured alternative when other, less‐quantifiable, factors are incorporated into the analysis.
Le tourisme social dans la Communauté européenne
Authors: Thiercelin Michel
Published: June 2008

Bien que très ancien, puisque les premiers Organismes de TOURISME COOPERATIF, MUTUALISTE et ASSOCIATIF avaient été créés en 1860, le développement du Tourisme Social est étroitement lié à l'institution des congés payés à partir de 1935, qui a entraîné une très forte expansion du phénomène des vacances et du Tourisme, générateurs d'importants investissements spécifiques publics et privés.
Deamidation destabilizes and triggers aggregation of a lens protein, βA3‐crystallin
Authors: Takata Takumi , Oxford Julie T. , Demeler Borries , Lampi Kirsten J.
Published: June 2008

Protein aggregation is a hallmark of several neurodegenerative diseases and also of cataracts. The major proteins in the lens of the eye are crystallins, which accumulate throughout life and are extensively modified. Deamidation is the major modification in the lens during aging and cataracts. Among the crystallins, the βA3‐subunit has been found to have multiple sites of deamidation associated with the insoluble proteins in vivo. Several sites were predicted to be exposed on the surface of βA3 and were investigated in this study. Deamidation was mimicked by site‐directed mutagenesis at Q42 and N54 on the N‐terminal domain, N133 and N155 on the C‐terminal domain, and N120 in the peptide connecting the domains. Deamidation altered the tertiary structure without disrupting the secondary structure or the dimer formation of βA3. Deamidations in the C‐terminal domain and in the connecting peptide decreased stability to a greater extent than deamidations in the N‐terminal domain. Deamidation at N54 and N155 also disrupted the association with the βB1‐subunit. Sedimentation velocity experiments integrated with high‐resolution analysis detected soluble aggregates at 15%–20% in all deamidated proteins, but not in wild‐type βA3. These aggregates had elevated frictional ratios, suggesting that they were elongated. The detection of aggregates in vitro strongly suggests that deamidation may contribute to protein aggregation in the lens. A potential mechanism may include decreased stability and/or altered interactions with other β‐subunits. Understanding the role of deamidation in the long‐lived crystallins has important implications in other aggregation diseases.
Roscoea ngainoi (Zingiberaceae) sp. nov. from Manipur, India
Authors: Mao A. A. , Bhaumik M.
Published: June 2008

Roscoea ngainoi A. A. Mao & M. Bhaumik sp. nov. is described and illustrated from Ngaino peak, Ukhrul district, Manipur, India.
An empirically grounded framework to guide blogging in higher education
Authors: Kerawalla L. , Minocha S. , Kirkup G. , Conole G.
Published: June 2008

Abstract We report on a study involving Masters‐level students who blogged as a part of a distance‐learning course at the Open University, UK. We present an empirically‐grounded framework that can be used to guide educators when they are considering blogging as part of their courses, and can be used by students' whose courses include blogging activities. In our analysis of semi‐structured interviews with students, we identified six factors that influenced their blogging: perceptions of, and need for, an audience; perceptions of, and need for, community; the utility of, and need for comments; presentational style of the blog content; overarching factors related to the technological context; and the pedagogical context of the course. The students' blogging behaviours were varied and depended upon the way in which they addressed each of the six factors. These factors, along with the associated questions in the proposed framework, provide insights about the activity of blogging from a student's perspective. Therefore, the framework can guide the design of blogging activities in courses.
Specific Expression of Optically Active Reporter Gene in Arginine Vasopressin‐Secreting Neurosecretory Cells in the Hypothalamic‐Neurohypophyseal System
Authors: Ueta Y. , Fujihara H. , Dayanithi G. , Kawata M. , Murphy D.
Published: June 2008

The anti‐diuretic hormone arginine vasopressin (AVP) is synthesised in the magnocellular neurosecretory cells (MNCs) in the paraventricular nucleus (PVN) and the supraoptic nucleus (SON) of the hypothalamus. AVP‐containing MNCs that project their axon terminals to the posterior pituitary can be identified using immunohistochemical techniques with specific antibodies recognising AVP and neurophysin II, and by virtue of their electrophysiological properties. Recently, we generated transgenic rats expressing an AVP‐enhanced green fluorescent protein (eGFP) fusion gene in AVP‐containing MNCs. In this transgenic rat, eGFP mRNA was observed in the PVN and the SON, and eGFP fluorescence was seen in the PVN and the SON, and also in the posterior pituitary, indicating transport of transgene protein down MNC axons to storage in nerve terminals. The expression of the AVP‐eGFP transgene and eGFP fluorescence in the PVN and the SON was markedly increased after dehydration and chronic salt‐loading. On the other hand, AVP‐containing parvocellular neurosecretory cells in the PVN that are involved in the activation of the hypothalamic‐pituitary adrenal axis exhibit robust AVP‐eGFP fluorescence after bilateral adrenalectomy and intraperitoneal administration of lipopolysaccharide. In the median eminence, the internal and external layer showed strong fluorescence for eGFP after osmotic stimuli and stressful conditions, respectively, again indicating appropriate transport of transgene traslation products. Brain slices and acutely‐dissociated MNCs and axon terminals also exhibited strong fluorescence, as observed under fluorescence microscopy. The AVP‐eGFP transgenic animals are thus unique and provide a useful tool to study AVP‐secreting cells in vivo for electrophysiology, imaging analysis such as intracellular Ca2+ imaging, organ culture and in vivo monitoring of dynamic change in AVP secretion.
Mechanisms Mediating Oestradiol Modulation of the Developing Brain
Authors: McCarthy M. M. , Schwarz J. M. , Wright C. L. , Dean S. L.
Published: June 2008

The brain has been known to be a sensitive target organ for the permanent organisational effects of gonadal steroids for close to 50 years. Recent advances have revealed a variety of unexpected cellular mechanisms by which steroids impact on the synaptic profile of hypothalamic nuclei critical to the control of reproduction. This review focuses on three in particular: 1) prostaglandins in the masculinisation of the preoptic area and control of male sexual behaviour; 2) GABA in the arcuate nucleus and potential control of the anterior pituitary; and 3) non‐genomic activation of phosphotydolinositol 3 (PI3) kinase and glutamate in the ventromedial nucleus, which is relevant to the control of female reproductive behaviour. The importance of cell‐to‐cell communication, be it between neurones or between neurones and astrocytes, is highlighted as an essential principle for expanding the impact of steroids beyond those cells that express nuclear receptors.
Photoperiodic Signalling Through the Melatonin Receptor Turns Full Circle
Authors: Morgan P. J. , Hazlerigg D. G.
Published: June 2008

Photoperiod exerts profound influence on the physiology of mammals through the action of melatonin on the neuroendocrine system. Over the last 20 years, studies have moved away from a melatonin receptor‐focused approach to understanding how photoperiod regulates neuroendocrine activity through studies of downstream effects on gene expression. This paper reviews the recent progress made in our understanding of the effects of photoperiod on gene expression in the hypothalamus, and considers how this new information can be reconciled with the species‐specific location of melatonin receptors.
Gut Hormones: A Weight Off Your Mind
Authors: Gardiner J. V. , Jayasena C. N. , Bloom S. R.
Published: June 2008

The increasing prevalence of obesity and the associated morbidity and mortality has resulted in a major research effort to identify mechanisms that regulate appetite. It is well established that the hypothalamus and brain stem are major sites in the central nervous system (CNS) that regulate appetite. Until recently the missing element has been how information regarding food intake and energy stores is communicated to the CNS. Gut hormones have recently been found to be an important element in this regulation, communicating information regarding food intake to the CNS. Several gut hormones have been found to exert anorectic effects. These include members of the Pancreatic Polypeptide (PP)‐fold family, namely PP itself and also peptide tyrosine‐tyrosine (PYY), the first gut hormone shown to have appetite‐inhibiting properties. The other main class of anorectic gut hormones are those derived by proteolytic processing from proglucagon, most importantly glucagon‐like peptide‐1 (GLP‐1) and oxyntomodulin. All of these are currently being investigated as the basis of treatments to prevent the development of obesity. So far the only gastrointestinal hormone demonstrated to stimulate appetite is ghrelin. Potential sites and mechanisms of action and therapeutic use of these gastrointestinal hormones are discussed.
The Discovery of Growth Hormone‐Releasing Hormone1
Authors: Thorner M. O.
Published: June 2008

This article has been reproduced with permission from the Journal of Clinical Endocrinology & Metabolism.
Adipose Tissue Hormones and the Regulation of Food Intake
Authors: Henry B. A. , Clarke I. J.
Published: June 2008

Over the past decade, adipose tissue has been shown to produce numerous factors that act as hormones. Many of these act on the brain to regulate energy balance via dual effects on food intake and energy expenditure. These include well‐characterised hormones such as leptin, oestrogen and glucocorticoids and novel factors such as adiponectin and resistin. This review provides a perspective on the role of these factors as lipostats.
A single night of sleep deprivation increases ghrelin levels and feelings of hunger in normal‐weight healthy men
Authors: SCHMID SEBASTIAN M. , HALLSCHMID MANFRED , JAUCH‐CHARA KAMILA , BORN JAN , SCHULTES BERND
Published: June 2008

Sleep loss is currently proposed to disturb endocrine regulation of energy homeostasis leading to weight gain and obesity. Supporting this view, a reduction of sleep duration to 4 h for two consecutive nights has recently been shown to decrease circulating leptin levels and to increase ghrelin levels, as well as self‐reported hunger. We hypothesized that similar endocrine alterations occur even after a single night of sleep restriction. In a balanced order, nine healthy normal‐weight men spent three nights in our sleep laboratory separated by at least 2 weeks: one night with a total sleep time of 7 h, one night with a total sleep time of 4.5 h and one night with total sleep deprivation (SD). On a standard symptom‐rating scale, subjects rated markedly stronger feelings of hunger after total SD than after 7 h sleep (3.9 ± 0.7 versus 1.7 ± 0.3; P = 0.020) or 4.5 h sleep (2.2 ± 0.5; P = 0.041). Plasma ghrelin levels were 22 ± 10% higher after total SD than after 7 h sleep (0.85 ± 0.06 versus 0.72 ± 0.04 ng mL−1; P = 0.048) with intermediate levels of the hormone after 4.5 h sleep (0.77 ± 0.04 ng mL−1). Serum leptin levels did not differ between conditions. Feelings of hunger as well as plasma ghrelin levels are already elevated after one night of SD, whereas morning serum leptin concentrations remain unaffected. Thus, our results provide further evidence for a disturbing influence of sleep loss on endocrine regulation of energy homeostasis, which on the long run may result in weight gain and obesity.
Inflammation and structural changes of splenic lymphoid tissue in visceral leishmaniasis: A study on naturally infected dogs
Authors: SANTANA C. C. , VASSALLO J. , DE FREITAS L. A. R. , OLIVEIRA G. G. S. , PONTES‐DE‐CARVALHO L. C. , DOS‐SANTOS W. L. C.
Published: June 2008

The aim of this study was to identify splenic immuno‐inflammatory patterns associated with natural infection by Leishmania chagasi. Spleen samples were obtained from 72 stray dogs from an endemic area of visceral leishmaniasis. The animals were grouped into four categories as follows: (i) potentially resistant to visceral leishmaniasis, with a positive leishmanin skin test result, and negative splenic culture for Leishmania parasites (ii) potentially susceptible to visceral leishmaniasis, with a negative leishmanin skin test and positive splenic culture for Leishmania (iii) infected with undefined susceptibility status, with a positive leishmanin skin test and positive splenic culture for Leishmania, and (iv) noninfected, with a negative leishmanin skin test, negative splenic culture for Leishmania, and negative serology for anti‐Leishmania antibodies. Histopathological analyses showed that there was a higher frequency of perisplenitis (18/25, P < 0·0001), granuloma (7/25, P = 0·0102), structural disorganization (14/25, P < 0·0001), and atrophy of the lymphoid follicles (20/25, P = 0·0036) and of the marginal zone (15/25, P = 0·0025) in the potentially susceptible group than in the other groups. The data presented here show changes in the white pulp of the spleen that are associated with naturally acquired visceral leishmaniasis.
Infection of potato by Rhizoctonia solani: effect of anastomosis group
Authors: Woodhall J. W. , Lees A. K. , Edwards S. G. , Jenkinson P.
Published: June 2008

Glasshouse and field experiments showed that the pathogenicity and disease type on potato varied between different anastomosis groups (AGs) of Rhizoctonia solani. For example, severe stem and stolon disease developed in plants inoculated with a single isolate of AG3PT and AG5. Severe root disease was observed with single isolates of AG8 and to a lesser extent AG3PT, but rarely with single isolates of the other AGs tested. In both field and glasshouse experiments the AG2‐1 isolate (X81) produced only small lesions (<5 mm). However, this was not representative of two other AG2‐1 isolates. When AG2‐1 isolates of the three different rDNA IGS1 types were tested in a glasshouse trial, one caused more severe stem and stolon infection than AG3PT. In the field experiment, the yield of tubers, by weight, was significantly less (P < 0·05) in all inoculated plants than for uninoculated (control) plants. Yield losses were greatest and tuber numbers smallest in plots inoculated with an AG8 isolate, suggesting that root infection is important in determining quantitative yield loss. The incidence of black scurf was greatest in the progeny tubers in plots inoculated with AG3PT (83·9%), whereas only very small amounts of black scurf developed on tubers from plants infected with AG2‐1 (510 bp) or AG5 isolates. This is supported by laboratory tests, where isolates of AG3PT produced significantly more sclerotia on potato dextrose agar than isolates of AGs 2‐1, 4, 5 and 8.
A method of inoculating barley seedlings with Ramularia collo‐cygni
Authors: Makepeace J. C. , Havis N. D. , Burke J. I. , Oxley S. J. P. , Brown J. K. M.
Published: June 2008

A method of inoculating seedlings with the fungus Ramularia collo‐cygni, the causal agent of ramularia leaf spot (RLS), an increasingly important problem in barley in Europe and elsewhere, is described. Symptoms of RLS similar to those found in the field were reproduced on seedlings and the fungus was re‐isolated from them, fulfilling the third and fourth of Koch's postulates. The method was similar to one used for the related fungus, Mycosphaerella graminicola (anamorph Septoria tritici), a pathogen of wheat. Briefly, plants were sprayed with a suspension of R. collo‐cygni mycelium fragments, incubated at 15°C, first in darkness for 48 h then in a 16‐h‐light/8‐h‐dark cycle. Disease levels reached saturation when plants were sprayed to runoff with a suspension of 480 cm2 of mycelium, scraped from the entire surface of 7·5 Petri dishes (9 cm diameter) and sieved, in 50 mL water. Growth of seedlings in high light intensity (900 µmol m−2 s−1, 16‐h daylength) before inoculation increased disease symptoms, but reduced disease when applied after inoculation. In contrast to M. graminicola, near‐ultraviolet light after inoculation reduced symptom development. It is proposed that for the full development of RLS, plants should be grown in a stressful environment before inoculation. Nine barley lines were assessed for their resistance to RLS as seedlings and a subset were tested in field trials with natural infection by R. collo‐cygni. There was cultivar‐by‐isolate interaction in the amount of RLS symptoms on seedlings. RLS levels on adult plants in field plots were correlated with RLS scores on seedlings formed by one isolate but not the other.
Phytophthora pinifolia sp. nov. associated with a serious needle disease of Pinus radiata in Chile
Authors: Durán A. , Gryzenhout M. , Slippers B. , Ahumada R. , Rotella A. , Flores F. , Wingfield B. D. , Wingfield M. J.
Published: June 2008

During the course of the past three years, a new disease of Pinus radiata, referred to as ‘Daño Foliar del Pino’ (DFP) has appeared in the Arauco province of Chile and subsequently spread to other areas. The disease is typified by needle infections, exudation of resin at the bases of the needle brachyblasts and, in younger trees, necrotic lesions in the cambium, which eventually girdle the branches. The disease causes the death of young seedlings and mature trees can also succumb after a few years of successive infection, probably hastened by opportunistic fungi such as Diplodia pinea. Isolations on selective medium for Phytophthora spp. led to the consistent isolation of a Phytophthora sp. from needle tissue. DNA sequence comparisons for the ITS rDNA and cox II gene regions, and morphological observation showed that this oomycete represents a previously undescribed species for which the name Phytophthora pinifolia sp. nov. is provided. This new species is characterized by unbranched sporangiophores, and non‐papillate, sub‐globose to ovoid sporangia that are occasionally free from the sporangiophore with medium length pedicels. Despite using a number of oospore inducing techniques, oogonia/antheridia were not observed in isolates of P. pinifolia. Pathogenicity trials with P. pinifolia showed that it is pathogenic to P. radiata and causes rapid death of the succulent apical parts of young plants. Phytophthora pinifolia is the first Phytophthora known to be associated with needles and shoots of a Pinus sp. and its aerial habit is well matched with the occurrence and symptoms of DFP in Chile.
Evolutionary scenarios for unusual attachment devices of Phasmatodea and Mantophasmatodea (Insecta)
Authors: BEUTEL ROLF G. , GORB STANISLAV N.
Published: June 2008

Abstract The distal parts of the legs of representatives of Phasmatodea and Mantophasmatodea were examined. The condition found in Mantophasma zephyra and Timema nevadense is described in detail. In both species the arolium is highly modified, i.e. strongly enlarged and pan‐shaped and densely covered with acanthae. The presence of acanthae on the euplantulae is another very unusual feature shared by the two taxa. A cladistic analysis based mainly on a data matrix from an earlier study of the authors was carried out, with the inclusion of three new characters derived from attachment devices. The results suggest three possible evolutionary scenarios for the features in question. If Phasmatodea are the sister group of Mantophasmatodea, the apomorphic features of the attachment devices may be synapomorphies of both groups, with different degrees of reversal within the suborder Euphasmatodea. A branching pattern Phasmatodea + (Mantophasmatodea + Grylloblattodea) is consistent with the presence of an enlarged pan‐shaped arolium and euplantulae with acanthae in the common ancestor of this lineage, with reversal in Grylloblattodea and within Euphasmatodea. The acanthae on the surface of the arolium may or may not have evolved independently in Timema. A placement of Phasmatodea as sister taxon of Orthoptera, Dictyoptera, or a clade comprising both groups implies that the features in question have evolved independently in phasmids and Mantophasmatodea.
Mass‐wasting of ancient aeolian dunes and sand fluidization during a period of global warming and inferred brief high precipitation: the Hopeman Sandstone (late Permian), Scotland
Authors: Hurst Andrew , Glennie Kenneth W.
Published: June 2008

Large‐scale deformation structures in late Permian aeolian dune sands are associated with sand fluidization and injection. Exceptional precipitation and flooding of the desert margin are believed to have caused mass‐wasting by gravitational collapse and sliding of water‐saturated dunes, which loaded down‐dip strata, thus generating overpressure and triggering sand injection. This short‐lived but heavy precipitation seems to have been associated with a climatic change from arid Rotliegend dune deposition to widespread Zechstein marine conditions within the greater North Sea area, probably just before or coinciding with deposition of the rapidly expanding marine Kupferschiefer.
Characterization of the Arabidopsis Brittle1 transport protein and impact of reduced activity on plant metabolism
Authors: Kirchberger Simon , Tjaden Joachim , Ekkehard Neuhaus H.
Published: June 2008

The Arabidopsis genome contains a gene (Atbt1) encoding a highly hydrophobic membrane protein of the mitochondrial carrier family, with six predicted transmembrane domains, and showing substantial structural similarity to Brittle1 proteins from maize and potato. We demonstrate that AtBT1 transports AMP, ADP and ATP (but not ADP‐glucose), shows a unidirectional mode of transport, and locates to the plastidial membrane and not to the ER as previously proposed. Analysis using an Atbt1 promoter–GUS construct revealed substantial gene expression in rapidly growing root tips and maturating or germinating pollen. Survival of homozygous Atbt1::T‐DNA mutants is very limited, and those that do survive produce non‐fertile seeds. These observations indicate that no other carrier protein or metabolic mechanism can compensate for the loss of this transporter. Atbt1 RNAi dosage mutants show substantially retarded growth, adenylate levels similar to those of wild‐type plants, increased glutamine contents and unchanged starch levels. Interestingly, the growth retardation of Atbt1 RNAi mutant plants was circumvented by adenosine feeding, and was accompanied by increased adenylate levels. Further observations showed the presence of a functional nucleotide salvage pathway in Atbt1 RNAi mutants. In summary, our data indicate that AtBT1 is a plastidial nucleotide uniport carrier protein that is strictly required to export newly synthesized adenylates into the cytosol.
‘Senescence‐associated vacuoles’ are involved in the degradation of chloroplast proteins in tobacco leaves
Authors: Martínez Dana E. , Costa María L. , Gomez Facundo M. , Otegui Marisa S. , Guiamet Juan J.
Published: June 2008

Massive degradation of photosynthetic proteins is the hallmark of leaf senescence; however the mechanism involved in chloroplast protein breakdown is not completely understood. As small ‘senescence‐associated vacuoles’ (SAVs) with intense proteolytic activity accumulate in senescing leaves of soybean and Arabidopsis, the main goal of this work was to determine whether SAVs are involved in the degradation of chloroplastic components. SAVs with protease activity were readily detected through confocal microscopy of naturally senescing leaves of tobacco (Nicotiana tabacum L.). In detached leaves incubated in darkness, acceleration of the chloroplast degradation rate by ethylene treatment correlated with a twofold increase in the number of SAVs per cell, compared to untreated leaves. In a tobacco line expressing GFP targeted to plastids, GFP was re‐located to SAVs in senescing leaves. SAVs were isolated by sucrose density gradient centrifugation. Isolated SAVs contained chloroplast‐targeted GFP and the chloroplast stromal proteins Rubisco (ribulose‐1,5‐bisphosphate carboxylase/oxygenase) and glutamine synthetase, but lacked the thylakoid proteins D1 and light‐harvesting complex II of the photosystem II reaction center and photosystem II antenna, respectively. In SAVs incubated at 30°C, there was a steady decrease in Rubisco levels, which was completely abolished by addition of protease inhibitors. These results indicate that SAVs are involved in degradation of the soluble photosynthetic proteins of the chloroplast stroma during senescence of leaves.
OsRecQ1, a QDE‐3 homologue in rice, is required for RNA silencing induced by particle bombardment for inverted repeat DNA, but not for double‐stranded RNA
Authors: Chen Hui , Samadder Partha P. , Tanaka Yoshikazu , Ohira Tatsuya , Okuizumi Hisato , Yamaoka Naoto , Miyao Akio , Hirochika Hirohiko , Ohira Takayuki , Tsuchimoto Suguru , Ohtsubo Hisako , Nishiguchi Masamichi
Published: June 2008

Based on the nucleotide sequence of QDE‐3 in Neurospora crassa, which is involved in RNA silencing, rice (Oryza sativa) mutant lines disrupted by the insertion of the rice retrotransposonTos17 were selected. Homozygous individuals from the M1 and M2 generations were screened and used for further analyses. The expression of the gene was not detected in leaves or calli of the mutant lines, in contrast to the wild type (WT). Induction of RNA silencing by particle bombardment was performed to investigate any effects of the OsRecQ1 gene on RNA silencing with silencing inducers of the GFP (green fluorescence protein)/GUS (β‐glucuronidase) gene in the mutant lines. The results showed that OsRecQ1 is required for RNA silencing induced by particle bombardment for inverted‐repeat DNA, but not for double‐stranded RNA (dsRNA). The levels of transcripts from inverted‐repeat DNA were much lower in the mutant lines than those in the WT. Furthermore, no effects were observed in the accumulation of endogenous microRNAs (miR171 and miR156) and the production of the short interspersed nuclear element retroelement by small interfering RNA. On the basis of these results, we propose that OsRecQ1 may participate in the process that allows inverted repeat DNA to be transcribed into dsRNA, which can trigger RNA silencing.
Reprogramming a maize plant: transcriptional and metabolic changes induced by the fungal biotroph Ustilago maydis
Authors: Doehlemann Gunther , Wahl Ramon , Horst Robin J. , Voll Lars M. , Usadel Björn , Poree Fabien , Stitt Mark , Pons‐Kühnemann Jörn , Sonnewald Uwe , Kahmann Regine , Kämper Jörg
Published: June 2008

The fungal pathogen Ustilago maydis establishes a biotrophic relationship with its host plant maize (Zea mays). Hallmarks of the disease are large plant tumours in which fungal proliferation occurs. Previous studies suggested that classical defence pathways are not activated. Confocal microscopy, global expression profiling and metabolic profiling now shows that U. maydis is recognized early and triggers defence responses. Many of these early response genes are downregulated at later time points, whereas several genes associated with suppression of cell death are induced. The interplay between fungus and host involves changes in hormone signalling, induction of antioxidant and secondary metabolism, as well as the prevention of source leaf establishment. Our data provide novel insights into the complexity of a biotrophic interaction.