bluuebunny/crossref_metadata_2025_split huggingface dataset:
Control of Black Vine Weevil larvae Otiorhynchus sulcatus (Fabricius) (Coleoptera:Curculionidae) in grow bags outdoors with nematodes
Authors: Lola‐Luz Theodora , Downes Martin , Dunne Richard 
Published: August 2010

Abstract  1 Outdoor trials were carried out during 2001–02 on strawberries grown in commercial growing bags naturally infested with black vine weevil larvae (BVW) Otiorhynchus sulcatus in Co. Wexford, Ireland.2 The two nematode isolates used in these trials were Heterorhabditis megidis (UK211) and Heterorhabditis downesi (K122), both laboratory cultured. Growing bags received nematodes either once (May 2001), twice (May and October 2001) or three times (May, October 2001 and May 2002). Ten days after each application date, nine blocks (of the total 27) were randomly selected, destructively assessed and discarded.3 The single application (May 2001) resulted in a mortality of black vine weevil larvae, of 93.4% with H. megidis and 51.3% with H. downesi, compared with the control treatment at that date. Respective figures after the double application (May 2001 and October 2001) were 78.9 and 77.6% and after the triple application (May 2001, October 2001 and May 2002) the figures were 93.7 and 88.1%.4 Results from these trials clearly indicate that entomopathogenic nematodes are good alternatives to chemical control of the black vine weevil on strawberries grown in growing bags in Ireland.
Effects of green tree retention, prescribed burning and soil treatment on pine weevil (Hylobius abietis and Hylobius pinastri) damage to planted Scots pine seedlings
Authors: Pitkänen A. , Törmänen K. , Kouki J. , Järvinen E. , Viiri H. 
Published: August 2010

Abstract1 Feeding damage and mortality caused to planted Scots pine seedlings by the pine weevils Hylobius abietis and Hylobius pinastri were studied on burned and unburned sites with 0, 10 and 50 m3 per hectare levels of green tree retention from the second to the fourth summer after logging and burning of the sites.2 The rate of severe feeding damage to pine seedlings caused by pine weevils was higher on burned clearcut sites than on unburned ones, whereas burning did not increase the feeding damage rate on sites with groups of retention trees. The damage rate in the fourth summer was approximately the same on burned and unburned sites.3 Pine weevil feeding was the major cause of mortality of freshly planted pine seedlings on unburned sites. On burned sites, mortality was higher than the rate of severe feeding damage, particularly in the second summer after burning, possibly owing to fungal attack and abiotic factors.4 At a retention tree level of 50 m3, feeding damage to the seedlings was lower than on clearcuts and at a 10 m3 retention tree level. Furthermore, on sites with 50 m3 of retention trees, scarification of the soil was found to decrease feeding damage more effectively than on clearcuts and 10 m3 sites. If the seedlings were situated in the centre of scarified patches, scarification alone was as effective as insecticide treatment on unscarified soil for decreasing feeding damage and mortality.5 The results suggest that when burning is applied as silvicultural treatment after clear‐cuts, retention of trees is recommended to reduce the damages caused by pine weevils on pine seedlings.
Insect‐screened cultivation to reduce the invasion of tomato crops by Bemisia tabaci: modelling the impact on virus disease and vector
Authors: Holt J. , Pavis C. , Marquier M. , Chancellor T. C. B. , Urbino C. , Boissot N. 
Published: August 2010

Abstract1 In two experiments carried out in Guadeloupe, barriers were used to reduce the entry of the virus vector Bemisia tabaci (Gennadius) (Hemiptera: Aleyrodidae) to tomato plots. The barriers erected around the crop were of insect‐proof cloth fences (<50 mesh), 1.5 m in height, in the first experiment with a deltamethrin‐treated, insect‐attracting strip facing inwards, and, in the second, with the barrier but no insecticide‐treated strip.2 A mathematical model of epidemic development was fitted to the symptom data from the treated and control (unprotected) tomato plots. There were two viruses present, tomato yellow leaf curl and potato yellow mosaic; specific detection confirmed that symptoms gave an accurate indication of infection and that the two virus diseases had similar progress curves.3 Parameter estimates obtained by model‐fitting suggested that the barriers reduced vector immigration by approximately 12‐fold but that B. tabaci retention within the plots was also increased slightly despite the mortality caused by the insecticide‐treated strips. Disease establishment was delayed by approximately 2 weeks. The results obtained in the second experiment involving barriers deployed without insecticide‐treated strips could be explained by a large increase in B. tabaci retention within the barriers resulting in more rapid virus disease progress than in controls. The results of mathematical modelling indicate that partial insect barriers can be worse than none because sufficient whiteflies can enter to establish a population and, at the same time, large numbers are retained in the barrier plot, with the net effect being a more rapid population increase than in the absence of barriers.
Stable isotopes analysis to assess the trophic role of ants in a Mediterranean agroecosystem
Authors: Ottonetti Lorenzo , Tucci Lorenzo , Chelazzi Guido , Santini Giacomo 
Published: August 2010

Abstract1 Stable isotopes signatures (δ13C and δ15N) of the most important tree‐dwelling ants in an olive orchard were examined, together with the signatures of the most common herbivores, predators and sap‐sucking insects. The olive orchard consists of separate subunits (trees) surrounded by a matrix of grasses or bare ground, and the role of ants in such a system is not fully understood.2 None of the selected ant species was exclusive to the olive trees because they were also observed foraging on vegetation (mainly thistle) under the tree crowns. Hence, the relative contributions of these two sources of energy (olive trees versus herbs/grasses) were assessed by comparing the δ13C of ants with the signatures of plants and those of other arthropods collected on the trees and on nearby thistles. Next, the trophic level occupied by the ants and their ecological role within the olive food web were determined by examining the δ15N values and their relationship with indices of ecological performance measuring the potential pressure exerted by each species on the ecosystem.3 The analysis of13C signatures revealed a different contribution of the two energy sources, olive trees versus herbs and grasses, with the former being more important for ants. The analysis of15N signatures suggested separate roles for different ant species: some (Crematogaster scutellaris,Lasius lasioides) occupied a higher trophic level, mostly involved in predation, whereas others (Camponotus piceus,Camponotus lateralis) occupied a lower level, probably involved more in homopteran tending. A fifth species (Camponotus aethiops) was in an intermediate position. Finally, the δ15N levels of the species were significantly correlated with indices of ecological performance.
Mutual benefit interactions between banded pine weevilPissodes castaneusand blue‐stain fungusLeptographium serpensin maritime pine
Authors: Pestaña Montserrat , Santolamazza‐Carbone Serena 
Published: August 2010

Ecological interactions between banded pine weevilPissodes castaneusand blue‐stain fungusLeptographium serpens, when simultaneously sharing the same host plant (maritime pinePinus pinaster) in winter and spring, were investigated. Temporal components of the interaction were taken into account by either introducing the weevils and the pathogen simultaneously or sequentially, with the weevils being introduced 1 month after the fungal inoculation.We measured larval mortality, development time, offspring number, sex ratio and body size ofP. castaneus. Phloem phosphorus and nitrogen concentrations were also assessed. Furthermore, we tested whether: (i) emerging offspring transported propagules of the fungus; (ii) artificially‐contaminated weevils may transmit the disease to healthy trees; and (iii) field collectedP. castaneuscarry the fungus.The fungus enhanced weevil colonization and brood production in both seasons. During winter and spring, adults from trees where the pathogen was inoculated prior to weevil introduction emerged earlier than weevils from trees where they had been introduced simultaneously with the fungus. During winter, weevils from pre‐inoculated trees were also larger. Sex ratio and larval mortality were not affected.Leptographium serpensdid not affect phloem nitrogen content but phosphorus content was greater in plants inoculated with the pathogen, which may explain the findings on weevil growth.Sixty‐five percent of the weevils that emerged from inoculated trees carried spores ofL. serpens, although no successful isolation was made from field collected weevils. The fungus was recovered from 25% of the trees infested with artificially‐contaminated weevils.These results suggest thatP. castaneusbenefits from the presence ofL. serpensand may contribute to its spread.
Limitations of metformin use in patients with kidney disease: are they warranted?
Authors: Vasisht K. P. , Chen S.‐C. , Peng Y. , Bakris G. L. 
Published: August 2010

Aim: To show that metformin, one of the most widely used agents, is contraindicated in patients with diabetes having chronic kidney disease (CKD) (i.e. serum creatinine >1.5 mg/dl) secondary to fear of lactic acidosis. The overall incidence of lactic acidosis is estimated at an upper limit of eight cases per 100 000 patient‐years. We evaluated metformin use in two cohorts, one from the University of Chicago Diabetes Center and the other from National Health and Nutrition Examination Survey (NHANES) 1999–2006. Methods: Estimated glomerular filtration rate (eGFR) was calculated using the re‐expressed Modification of Diet in Renal Disease (MDRD) Study equation and compared to serum creatinine. We hypothesized that metformin is used in patients with undetected advanced CKD (i.e. serum creatinine is ≥1.5 mg/dl). A chi‐squared test was used to compare per cent differences of metformin use across demographic variables and eGFR in the NHANES cohort. Results: At the University of Chicago Diabetes Center, 36 of 234 (15.3%) patients with an eGFR of <60 ml/min/1.73 m2 were receiving metformin. Data from NHANES, age >18 years and eGFR <60 ml/min/1.73 m2 showed that Blacks with advanced nephropathy were three times more likely to receive metformin. Conclusions: We conclude that metformin utilization occurs with a higher frequency than predicted by serum creatinine in people with eGFR <60 ml/min/1.73 m2. Given the very low incidence of lactic acidosis, the recommendation should be changed to reflect eGFR cut‐off values rather than serum creatinine.
ACCOUNTING FOR INVESTMENTS IN UNINCORPORATED JOINT VENTURES
Authors: Eddey P. H. , Sullivan G. G. 
Published: August 2010

AbstractA consideration of the pertinent legal and commercial features of unincorporated joint ventures reveals some accounting and disclosure issues that are not adequately dealt with by existing accounting standards or disclosure rules. In addition, a review of current practice reveals major deficiencies in reporting the financial results of investments in joint ventures. Some deficiencies, especially the disclosure of contingent liabilities, may be in breach of the requirements of the Companies Act, 1961. Our conclusion on accounting methods is that the equity method is to be preferred to the more popular proportionate consolidation method.
ANNUAL REPORT RESOURCE COMMITMENT AND DISTRIBUTION PATTERNS IN AUSTRALASIA
Authors: Courtis John K. 
Published: August 2010

Abstract:In April 1978 a mail questionnaire was administered to 1230 Australian and 215 New Zealand public companies to solicit annual report resource commitment and distribution patterns. Summarized responses indicate that Australian annual reports for year ended 1977 cost A$2.98 per copy on average to produce and mail, while New Zealand reports for the same period cost NZ$2.50. More than half of these costs is attributable to the printing component. Australian companies employed 99 manhours on average in the preparation and distribution of their reports, while New Zealand companies employed 130 manhours. Eighty percent of all reports distributed by Australian companies were sent to shareholders, while 70 percent of all reports distributed by New Zealand companies were sent to this group.
STUDENT ATTITUDES TOWARD ALTERNATIVE INSTRUCTIONAL APPROACHES IN INTRODUCTORY ACCOUNTING
Authors: Mahoney Darrell J. , Clarke Anne 
Published: August 2010

Abstract:This paper reports the results of a survey of student attitudes towards a first year accounting program at the tertiary level. The program incorporates innovatory features including syllabi defined in terms of behavioural objectives, content broken into modules, a range of learning resources for each module and flexible assessment at the student's option. Analysis of responses from two groups of students is presented, those studying in the program and those who had completed the program the previous year. Strong support for the program is apparent from the response analysis. Conclusions indicate that students generally view the program as providing a sound foundation for later accounting studies. In addition, many students consider the program's features would be beneficial in other subject areas.
THE MEASUREMENT OF A FIRM'S COST OF CAPITAL
Authors: Officer R. R. 
Published: August 2010

AbstractThe relevance of a firm's cost of capital in its investment decisions is widely recognised. The concept and associated issues have been and are likely to be increasingly important in the regulatory activities of government and semi‐government bodies, e.g. prices regulation, profit regulation for semi‐government enterprises, antitrust and takeover regulation. This paper outlines the principles involved in estimating a firm's before‐tax and after‐tax cost of capital. The paper also suggests practical approaches that may be taken when difficulties arise in estimating parameters to the problem.
TRANSFER PRICING IN A DEPOSIROTY FINANCIAL INTERMEDIARY: PROOF OF A CONJECTURE FOR THE CASE OF NORMALLY‐DISTRIBUTED CASH WITHDRAWALS*
Authors: Schnabel J. A. 
Published: August 2010

Abstract:In an earlier paper, a source of gains from the centralization of a financial intermediary's management of its cash reserves was conjectured. This note presents a mathematical proof of the conjecture for the special case of normally‐distributed cash withdrawals.
THE EFFECTS OF ALTERNATIVE REIMBURSEMENT SYSTEMS ON THE OPERATING BEHAVIOUR OF NURSING HOMES
Authors: Abernethy Margaret A. 
Published: August 2010

Abstract:Nursing home care in Australia is provided by both for‐profit and not‐for‐profit nursing homes. Operating expenditure in nursing homes is funded by the Commonwealth Government. The reimbursement system currently in operation is linked to ownership structure. This paper examines differences in operating behaviour as a result of a reimbursement system based on ownership structure. The results of this study indicate that differences in behaviour occur as a result of ownership differences, ineffective controls and the lack of incentives in the reimbursement system to operate efficiently. These differences have important implications for policy change affecting the funding of nursing home care.
Accounting Information and Joint Arrangements
Authors: Whittred Greg , Zimmer Ian 
Published: August 2010

Abstract:The accounting profession has recently issued a standard (AAS19) on production sharing agreements and has signalled impending regulation of accounting for other types of joint arrangements. Here we discuss the nature of joint arrangements and the role that accounting information plays in causing such arrangements to exist, determining their legal form, safeguarding the interests of the contracting parties, and protecting other interested parties likely to be disaffected by the arrangement.
The Non‐Stationarity of Share Price Volatility
Authors: Hathaway Neville 
Published: August 2010

Abstract:This article examines first the changes over time in the variance of the market return on the Sydney Stock Exchange. It concludes that variance changes at a frequency greater than previously accounted for. Some of these changes coincide with political and economic events. Next the market returns are demonstrated to have a normal distribution. This result follows once the frequency of standardization is matched to the frequency of changes in variance.
The Duration of a Mixed Stream Comprising Positive and Negative Flows
Authors: Ma Ronald , van Ziji Tony 
Published: August 2010

Abstract:This paper shows how the duration measure of a mixed stream comprising positive and negative flows can be derived, and its property as an index of interest elasticity is illustrated. It is shown that Durand's [1974] measure of the duration of a mixed stream is incorrect. Blocher and Stickney [1979], following Durand, used duration measures, some of which relate to mixed streams, in assessing illiquidity risk in capital budgeting. This aspect of their analysis is suspect.
The Development of Meaning in Accounting: An Intertemporal Study
Authors: Houghton Keith A. 
Published: August 2010

Abstract:The measurement of meaning is an important aspect of research in both psychology and education. Using a semantic differential based instrument, the present study examines the development of connotative meanings for certain accounting concepts. Specifically, it measures the change in (1) the meaning of those concepts, and (2) the cognitive structure within which those meanings are held, observed between two points in time (the commencement and conclusion of a MBA accounting course).
A MODEL OF SPECIFIC COGNATE ABILITY IN AN ACCOUNTING COURSE
Authors: Keef Stephen P. 
Published: August 2010

Abstract:This study proposes and tests a causal model to explain variations in performance in the New Zealand University Bursaries Accounting examination. The model was based on specific abilities in cognate subjects. The influence of the specific ability was characterised by the semipartial correlation coefficient of performance in the cognate subject examination with performance in the accounting examination. Performance in the examination and the semipartial correlation coefficients were independent of gender, the year of the examination and the combination of courses taken. The effects of specific ability in statistics and calculus were greater than those for the subjects of economics and English.
TOWARDS A CONCEPTUAL FRAMEWORK FOR GOVERNMENT AUDITING
Authors: Hardman D.J. 
Published: August 2010

Abstract:This article attempts to contribute to a conceptual framework for government auditing by using agency concepts in government and public finance for the examination of underlying theoretical and practical issues. Three models of government auditing are formulated: sole monitoring, dual monitoring and commercial monitoring. The main assumptions of these constructs are examined and their operations assessed in the context of international co‐operation and dialogue among government auditing institutions. Problems relating to auditing accountability, audit mandate and auditor independence are identified and discussed. Despite some differences in these areas, there is a global tendency for the government auditing function to transcend the traditional parameters of financial attestation and legislative compliance in order to espouse broader notions implicit in the various gradations of comprehensive auditing.
FOREIGN‐CURRENCY ACCOUNTING METHODS: REPORTING THE EXCHANGE RATE RISK EXPOSURE OF EQUITY
Authors: Godfrey Jayne M. 
Published: August 2010

Abstract:This study tests whether Australian firms' unregulated foreign‐currency accounting policies indicated the extent to which equity claims against the firm were exposed to exchange rate risk. Evidence supports the hypothesis that the methods of accounting for foreign‐currency gains and losses on long‐term monetary‐items were associated with the exposure. Methods of disposing of the gains and losses arising from translation of the accounts of overseas subsidiaries were also associated with the exposure, but not in the manner predicted. The results indicate that foreign‐currency accounting policies were established in an interactive (portfolio) decision‐making process, and that managers reported equity claim exposures relative to the returns to equity claims against other firms. Overall, the study provides evidence that at least some unregulated choices of foreign‐currency accounting methods were made to minimise the agency costs associated with contracts between shareholders and management.
THE FOREIGN EXCHANGE OPERATING EXPOSURE OF AUSTRALIAN STOCKS
Authors: Loudon Geoffrey 
Published: August 2010

Abstract:This paper provides empirical evidence on the stock return sensitivity of a sample of Australian companies, to changes in the trade weighted index value of the Australian dollar during the post float period January, 1984 ‐ December, 1989. Exposure is estimated using time series regression methods. While the evidence of exposure is generally weak, there is evidence that resource stocks and industrial stocks respond differentially to fluctuations in the Australian dollar.
USING A PROPORTIONAL ODDS MODEL TO ANALYSE THE FACTORS THAT INFLUENCE ACCOUNTING STANDARD SETTING LOBBYING IN AUSTRALIA
Authors: Sims Michele A. , Cullis Kerrie L. 
Published: August 2010

AbstractThe primary aim of this study was to test the hypothesis that, when making written submissions to the accounting standard setting bodies, lobbyists place the same level of importance, on: 1) the ASRB Release 100 accounting standard evaluative criteria, 2) differential reporting, 3) the ‘relevance’ of the proposed financial reporting disclosures, and 4) the ‘reliability’ of those disclosures to general purpose financial statement users. The secondary aim was to determine if these qualitative factors are afforded different levels of importance by different lobbying groups, viz., public practitioners, corporate accountants, government accountants, and academics/individuals. The responses to a survey of formal lobbyists were examined using a proportional odds model which utilises the ordinal nature of the responses and employs an analysis of deviance between responses. The results showed that the sampled lobbyists, as a whole, considered the four qualitative factors of ‘evaluative criteria’, ‘differential reporting’, ‘relevance’, and ‘reliability’ of financial information, to be of equal importance to their lobbying position. In addition, the ranking in importance was not consistent across the different lobbying groups. That is, company and government accountants rated the ‘reliability’ of the proposed reporting disclosures as the most important factor influencing the nature of their lobbying submissions, while the public practitioner and academic groups perceived the ‘relevance’ of the proposed disclosures as the most important. Testing the effects of the financial reporting issues underlying each of these four factors on the relative importance of those factors, revealed 1) a concern by all lobbyists that the thrust of an Exposure Draft matches the lobbyists' views on the ‘relevance’ of the disclosures proposed, and 2) a desire by all lobbyists that the proposed financial reports faithfully represent the underlying transactions of the entity.
Effect of credit rating changes on Australian stock returns
Authors: Choy Elisa , Gray Stephen , Ragunathan Vanitha 
Published: August 2010

AbstractWe study the impact credit rating revisions have on stock returns of Australian firms rated by Standard & Poor's and Moody's. Our evidence is consistent with that documented in the USA showing that only downgrades contain price‐relevant information. The reaction is most significant when the downgrade: (i) is unanticipated; (ii) is for an unregulated firm; and (iii) reduces the firm's rating by more than one category.