Home About us Contact
|
Home About us Contact | ||
|
|
||
Various Facets (various + facet)
Selected AbstractsBoard Characteristics and Audit Fees,CONTEMPORARY ACCOUNTING RESEARCH, Issue 3 2002Joseph V. Carcello Abstract This paper examines the relations between three board characteristics (independence, diligence, and expertise) and Big 6 audit fees for Fortune 1000 companies. To protect its reputation capital, avoid legal liability, and promote shareholder interests, a more independent, diligent, and expert board may demand differentially higher audit quality (greater assurance, which requires more audit work) than the Big 6 audit firms normally provide. The audit fee increases as the auditor's additional costs are passed on to the client, such that we expect positive relations between audit fees and the board characteristics examined. We find significant positive relations between audit fees and board independence, diligence, and expertise. The results persist when similar measures of audit committee "quality" are included in the model. The results add to the growing body of literature documenting relations between corporate governance mechanisms and various facets of the financial reporting and audit processes, as well as to our understanding of the determinants of audit fees. [source] Archaeozoological evidence for pastoral systems and herd mobility: the remains from Sos Höyük and Büyüktepe HöyükINTERNATIONAL JOURNAL OF OSTEOARCHAEOLOGY, Issue 5 2001Sarah Howell-Meurs Abstract Characterization of pastoral economics in the archaeological record is recognized as being particularly difficult. While architectural evidence may provide ambiguous indicators of nomadism, animal remains afford greater clarity concerning assessment of herd and thus economic mobility. To highlight archaeozoological applications towards the analysis of herd movement as it may relate to the analysis and definition of economic systems, the mobility of the pastoral systems practised at Sos Höyük and Büyüktepe Höyük during the Early Bronze and Iron Age periods was investigated in terms of various facets of archaeozoological evidence. Sedentary occupation of these sites was suggested by the faunal remains on the basis of evidence, including use of seasonally available resources, relative abundance and representation of the main domesticates and dental data. These results suggest that analysis based upon multiple lines of archaeozoological evidence provides the most fruitful means of investigating pastoral mobility. Copyright © 2001 John Wiley & Sons, Ltd. [source] The effects of Panax ginseng on quality of lifeJOURNAL OF CLINICAL PHARMACY & THERAPEUTICS, Issue 1 2003C. I. Coleman Pharm D SummaryPanax ginseng is marketed and used to maintain natural energy, increase mental and physical abilities, improve mood and promote general health and well-being. Panax ginseng has been studied in a number of randomized clinical trials investigating its effect on physical and psychomotor performance, cognitive function, immunomodulation, diabetes mellitus and herpes simples type-II infections. Equivocal results have been demonstrated for many of these indications. P. ginseng is also commonly used to promote quality of life (QoL). As a result, ginseng's effect on QoL has become an increasingly important endpoint in clinical trials. We reviewed all studies (n = 9) that determined the effect of P. ginseng on QoL. P. ginseng's has been evaluated at dosages of 80,400 mg. Study duration has spanned from 2 to 9 months. Several QoL measures have been used, ranging from widely accepted core instruments to unpublished investigator-derived questionnaires. In addition, many of the investigators utilized ginseng extracts that were supplemented with vitamins and minerals while others used only standardized ginseng extract. Populations evaluated also differed in terms of underlying morbidity. Nearly every study evaluated (n = 8) demonstrated some degree of QoL improvement. Beneficial effects were evident within instrument summary component scores but improvement in overall composite scores of QoL was rarely seen. However, findings were equivocal. While populations evaluated varied in terms of underlying morbidity, there did not appear to be a substantial difference in their response to ginseng with respect to QoL. Despite some positive results, improvement in overall health-related quality of life cannot, given the current research, be attributed to P. ginseng. However, the possibility that various facets of QoL may have improved and the potential of early transient effects cannot be discounted. [source] Evolutionary biology of starvation resistance: what we have learned from DrosophilaJOURNAL OF EVOLUTIONARY BIOLOGY, Issue 5 2007S. RION Abstract Most animals face periods of food shortage and are thus expected to evolve adaptations enhancing starvation resistance (SR). Most of our knowledge of the genetic and physiological bases of those adaptations, their evolutionary correlates and trade-offs, and patterns of within- and among-population variation, comes from studies on Drosophila. In this review, we attempt to synthesize the various facets of evolutionary biology of SR emerging from those studies. Heritable variation for SR is ubiquitous in Drosophila populations, allowing for large responses to experimental selection. Individual flies can also inducibly increase their SR in response to mild nutritional stress (dietary restriction). Both the evolutionary change and the physiological plasticity involve increased accumulation of lipids, changes in carbohydrate and lipid metabolism and reduction in reproduction. They are also typically associated with greater resistance to desiccation and oxidative stress, and with prolonged development and lifespan. These responses are increasingly seen as facets of a shift of the physiology towards a ,survival mode', which helps the animal to survive hard times. The last decade has seen a great progress in revealing the molecular bases of induced responses to starvation, and the first genes contributing to genetic variation in SR have been identified. In contrast, little progress has been made in understanding the ecological significance of SR in Drosophila; in particular it remains unclear to what extent geographical variation in SR reflect differences in natural selection acting on this trait rather than correlated responses to selection on other traits. Drosophila offers a unique opportunity for an integrated study of the manifold aspects of adaptation to nutritional stress. Given that at least some major molecular mechanisms of response to nutritional stress seem common to animals, the insights from Drosophila are likely to apply more generally than just to dipterans or insects. [source] Heat shock proteins (chaperones) in fish and shellfish and their potential role in relation to fish health: a reviewJOURNAL OF FISH DISEASES, Issue 10 2010R J Roberts Abstract Heat shock proteins (HSPs), also known as stress proteins and extrinsic chaperones, are a suite of highly conserved proteins of varying molecular weight (c. 16,100 kDa) produced in all cellular organisms when they are exposed to stress. They develop following up-regulation of specific genes, whose transcription is mediated by the interaction of heat shock factors with heat shock elements in gene promoter regions. HSPs function as helper molecules or chaperones for all protein and lipid metabolic activities of the cell, and it is now recognized that the up-regulation in response to stress is universal to all cells and not restricted to heat stress. Thus, other stressors such as anoxia, ischaemia, toxins, protein degradation, hypoxia, acidosis and microbial damage will also lead to their up-regulation. They play a fundamental role in the regulation of normal protein synthesis within the cell. HSP families, such as HSP90 and HSP70, are critical to the folding and assembly of other cellular proteins and are also involved in regulation of kinetic partitioning between folding, translocation and aggregation within the cell. HSPs also have a wider role in relation to the function of the immune system, apoptosis and various facets of the inflammatory process. In aquatic animals, they have been shown to play an important role in health, in relation to the host response to environmental pollutants, to food toxins and in particular in the development of inflammation and the specific and non-specific immune responses to bacterial and viral infections in both finfish and shrimp. With the recent development of non-traumatic methods for enhancing HSP levels in fish and shrimp populations via heat, via provision of exogenous HSPs or by oral or water administration of HSP stimulants, they have also, in addition to the health effects, been demonstrated to be valuable in contributing to reducing trauma and physical stress in relation to husbandry events such as transportation and vaccination. [source] The Language of Multiple Identities among Dominican AmericansJOURNAL OF LINGUISTIC ANTHROPOLOGY, Issue 2 2000Benjamin Bailey As a group whose members are Hispanic, American, and largely of African descent, Dominican Americans must negotiate distinctive issues of identity in the United States. Language is central to these negotiations, both as a symbol of identity and as a medium through which to construct and display local social meanings. Dominican Americans use linguistic forms from multiple varieties of two codes, Spanish and English, to situationally activate various facets of their multiple identities. This multivariety linguistic and interactional construction of identities undermines implicit assumptions of uniformity and essentialism in U.S. linguistic and ethnic/racial categories, particularly in the construction of the category "African American." [source] A new approach for detecting scientific specialties from raw cocitation networksJOURNAL OF THE AMERICAN SOCIETY FOR INFORMATION SCIENCE AND TECHNOLOGY, Issue 2 2009Matthew L. Wallace We use a technique recently developed by V. Blondel, J.-L. Guillaume, R. Lambiotte, and E. Lefebvre (2008) to detect scientific specialties from author cocitation networks. This algorithm has distinct advantages over most previous methods used to obtain cocitation "clusters" since it avoids the use of similarity measures, relies entirely on the topology of the weighted network, and can be applied to relatively large networks. Most importantly, it requires no subjective interpretation of the cocitation data or of the communities found. Using two examples, we show that the resulting specialties are the smallest coherent "groups" of researchers (within a hierarchy of cluster sizes) and can thus be identified unambiguously. Furthermore, we confirm that these communities are indeed representative of what we know about the structure of a given scientific discipline and that as specialties, they can be accurately characterized by a few keywords (from the publication titles). We argue that this robust and efficient algorithm is particularly well-suited to cocitation networks and that the results generated can be of great use to researchers studying various facets of the structure and evolution of science. [source] Field primatology of today: current ethical issuesAMERICAN JOURNAL OF PRIMATOLOGY, Issue 9 2010K.C. MacKinnon Abstract As members of professional organizations such as American Society of Primatologists (ASP) and the International Primatological Society (IPS), primatologists must adhere to a set of nonhuman primate-focused principles outlined in resolutions and policy statements on, for example, the ethical treatment of nonhuman primates. Those of us that work in the field must also address issues such as the protection of primate health in the wild and the conservation of wild primate populations. Moreover, we increasingly find ourselves in complex situations where we must balance human and nonhuman primate needs and interests. The selection of commentary pieces in this edition of the American Journal of Primatology originated from presentations given in the symposium, Field Primatology of Today: Navigating the Ethical Landscape, held at the 32nd Annual Meeting of the American Society of Primatologists (ASP) in September 2009. The goals of that symposium and these resulting commentary pieces are threefold: (1) to revive a discussion of key contemporary ethical issues faced by field primatologists, (2) to highlight the need for centrally placed ethical considerations in various facets of our professional lives, particularly research and teaching, and (3) to consider what a comprehensive ethical code that addresses all of these issues might look like. Am. J. Primatol. 72:749,753, 2010. © 2010 Wiley-Liss, Inc. [source] Facets of the therapeutic alliance and perceived progress in psychotherapy: relationship between patient and therapist perspectivesCLINICAL PSYCHOLOGY AND PSYCHOTHERAPY (AN INTERNATIONAL JOURNAL OF THEORY & PRACTICE), Issue 6 2005A. Jill Clemence This study investigates the facets of the alliance and their relationship with estimated effectiveness of psychotherapy using a measure called the Combined Alliance Short Form (CASF; Hatcher, 1999; Hatcher & Barends, 1996; Hatcher, Barends, Hansell, & Gutfreund, 1995). Because the CASF has both patient and therapist versions, it was possible to compare ratings of various facets of the alliance from each perspective. Data were collected from 125 patient,therapist dyads, and all participants completed the CASF as well as measures of perceived progress during therapy. Convergence was examined for each alliance subscale for the patient,therapist dyads. Both the patient and therapist Confident Collaboration factors were found to be primary predictors of perceived improvement in psychotherapy. Number of psychotherapy sessions was related to patient estimates of improvement and therapist ratings of the amount of help received by their patients as well. Confident Collaboration, a factor that reflects the level of confidence and commitment a patient experiences regarding the therapy as well as the degree to which the therapy is experienced as worthwhile, is discussed in relation to previous research. Implications regarding the presence of this factor during psychotherapy are considered in detail.,Copyright © 2005 John Wiley & Sons, Ltd. [source] | |||||||||||||