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Results Reveal (result + reveal)
Selected AbstractsDivergent roles of the DEAD-box protein BS-PL10, the urochordate homologue of human DDX3 and DDX3Y proteins, in colony astogeny and ontogenyDEVELOPMENTAL DYNAMICS, Issue 6 2006Amalia Rosner Abstract Proteins of the highly conserved PL-10 (Ded1P) subfamily of DEAD-box family, participate in a wide variety of biological functions. However, the entire spectrum of their functions in both vertebrates and invertebrates is still unknown. Here, we isolated the Botryllus schlosseri (Urochordata) homologue, BS-PL10, revealing its distributions and functions in ontogeny and colony astogeny. In botryllid ascidians, the colony grows by increasing the number of modular units (each called a zooid) through a whole colony synchronized and weekly cyclical astogenic budding process (blastogenesis). At the level of the colony, both BS-PL10 mRNA and its protein (78 kDa) fluctuate in a weekly pattern that corresponds with the animal's blastogenic cycle, increasing from blastogenic stage A to blastogenic stage D. At the organ/module level, a sharp decline is revealed. Primary and secondary developing buds express high levels of BS-PL10 mRNA and protein at all blastogeneic stages. These levels are reduced four to nine times in the new set of functional zooids. This portrait of colony astogeny differed from its ontogeny. Oocytes and sperm cells express high levels of BS-PL10 protein only at early stages of development. Young embryos reveal background levels with increased expressions in some organs at more developed stages. Results reveal that higher levels of BS-PL10 mRNA and protein are characteristic to multipotent soma and germ cells, but patterns deviate between two populations of differentiating stem cells, the stem cells involved in weekly blastogenesis and stem cells involved in embryogenesis. Two types of experimental manipulations, zooidectomy and siRNA assays, have confirmed the importance of BS-PL10 for cell differentiation and organogenesis. BS-PL10 (phylogenetically matching the animal's position in the evolutionary tree), is the only member of this subfamily in B. schlosseri, featuring a wide range of biological activities, some of which represent pivotal roles. The surprising weekly cyclical expression and the participation in cell differentiation posit this molecule as a model system for studying PL10 protein subfamily. Developmental Dynamics 235:1508,1521, 2006. © 2006 Wiley-Liss, Inc. [source] Process Cost Comparison for Conventional and Near-Net-Shape Cermet Fabrication,ADVANCED ENGINEERING MATERIALS, Issue 3 2010Yuhong Xiong Tungsten carbide,cobalt (WC,Co) is a widely used cermet that is generally fabricated into bulk parts via conventional powder metallurgy (P/M) methods. Because this material (and other cermets) is very hard and wear resistant, diamond grinding is generally required to fabricate complex parts. As an alternative, studies have shown the Laser Engineering Net Shaping (LENS) process to be a technically feasible method, allowing for fabrication of near-net-shape parts. The economic trade-offs, however, have not been previously characterized. In this work, technical cost modeling (TCM) is applied to compare the costs of fabricating WC,Co parts with the P/M process to those of the LENS process. Cost drivers are identified and sensitivity analysis is conducted. Results reveal that the uncertainty in functional unit has a significant effect on relative process costs, and the cost is sensitive to order size only if less than ten parts are produced. It is concluded that the LENS process is economically preferable if part size is small or part shape is complex. The P/M process is more suitable to produce large parts in simple shapes. [source] Maxillary obturators: The relationship between patient satisfaction and speech outcomeHEAD & NECK: JOURNAL FOR THE SCIENCES & SPECIALTIES OF THE HEAD AND NECK, Issue 11 2003Jana M. Rieger PhD Abstract Background. Patient satisfaction with a maxillary obturator has been studied in relation to extent of surgical defect, sociodemographic characteristics, scores on mental health inventories, and psychosocial adjustment to illness scales. However, review of the literature reveals limited study of the relationship between patient satisfaction with an obturator and clinical speech outcome measures. The purpose of this study is to relate patient satisfaction scores obtained by questionnaire with those obtained by means of clinical speech measurements. Methods. Acoustical, aeromechanical, and perceptual measurements of speech were collected for 20 patients after receiving a definitive obturator. Patient satisfaction with their obturator was later measured with the Obturator Functioning Scale (OFS). Results. Results reveal that poorer aeromechanical speech results were associated with patient-reported avoidance of social events, whereas lower speech intelligibility outcomes were related to overall poorer perception of speech function on the OFS. Several background patient characteristics were significantly related to several responses on the OFS and to the aeromechanical assessment outcomes. Conclusions. Results from instrumental assessments of speech seem to be informative regarding not only speech outcome but also a patient's satisfaction with the obturator. Consideration of background patient characteristics is important when interpreting both clinically obtained and patient-perceived outcomes. © 2003 Wiley Periodicals, Inc. Head and Neck 25: 000,000, 2003 [source] HRM as a predictor of innovationHUMAN RESOURCE MANAGEMENT JOURNAL, Issue 1 2006Helen Shipton There is growing evidence available to suggest that HR practice is an important predictor of organisational performance. In this article, we argue that HR practices also have the potential to promote organisational innovation. We describe a longitudinal study of 22 UK manufacturing companies and examine the relationship between such practices and product and technological innovation. Results reveal that training, induction, team working, appraisal and exploratory learning focus are all predictors of innovation. Contingent reward, applied in conjunction with an exploratory learning focus, is positively associated with innovation in technical systems. Furthermore, training, appraisal and induction, combined with exploratory learning focus, explain variation between companies in product and technological innovation above and beyond the main effects observed. [source] The removal of colour, carotene and acidity from crude olive oil by using sepioliteINTERNATIONAL JOURNAL OF FOOD SCIENCE & TECHNOLOGY, Issue 3 2007Mehmet U, urlu Summary The capacity of sepiolite to adsorb colouring matters in olive oil was studied. The effects of adsorption time, temperature and solid:liquid ratio were selected as parameters. The effect of bleaching of olive oil was evaluated for determining the % free fatty acid (FFA), % bleachability and residual carotene by using both thermally activated sepiolite (AS) and acid-activated sepiolite (AAS). Results reveal that thermally acid-activated sepiolite was more efficient than thermally activated sepiolite. The adsorption equilibriums of carotene and FFA on AS and AAS were described by the Freundlich models. A higher adsorption coefficient (K) was observed for AAS (Kcarotene = 2.73 × 10,3mgg,1, KFFA = 0.98mgg,1) compared to AS (Kcarotene = 2.63 × 10,7mgg,1, KFFA = 0.21mgg,1). Moreover, the rate constants obtained for carotene and colour by using AAS (kcolor = 0.0241 min,1, kcarotene = 0.0217min,1) were higher than that of AS (kcolor = 0.01min,1, kcarotene = 0.0165min,1). [source] Investigation of multi-layered-gate electrode workfunction engineered recessed channel (MLGEWE-RC) sub-50,nm MOSFET: A novel designINTERNATIONAL JOURNAL OF NUMERICAL MODELLING: ELECTRONIC NETWORKS, DEVICES AND FIELDS, Issue 3 2009Rishu Chaujar Abstract In this paper, a two-dimensional (2D) analytical sub-threshold model for a novel sub-50,nm multi-layered-gate electrode workfunction engineered recessed channel (MLGEWE-RC) MOSFET is presented and investigated using ATLAS device simulator to counteract the large gate leakage current and increased standby power consumption that arise due to continued scaling of SiO2 -based gate dielectrics. The model includes the evaluation of surface potential, electric field along the channel, threshold voltage, drain-induced barrier lowering, sub-threshold drain current and sub-threshold swing. Results reveal that MLGEWE-RC MOSFET design exhibits significant enhancement in terms of improved hot carrier effect immunity, carrier transport efficiency and reduced short channel effects proving its efficacy for high-speed integration circuits and analog design. Copyright © 2008 John Wiley & Sons, Ltd. [source] Size-related shifts in dietary composition of Centropomus parallelus (Perciformes: Centropomidae) in an estuarine ecosystem of the southeastern coast of BrazilJOURNAL OF APPLIED ICHTHYOLOGY, Issue 3 2009R. Feltrin Contente Summary Size-related and seasonal evaluation of the dietary composition of fat snook (Centropomus parallelus Poey 1860) in the upper sector of an estuary of the southeastern coast of Brazil were carried out based on stomach analyses of specimens ranging from 40 to 170 mm standard length. Results reveal that C. parallelus is a carnivorous species feeding mainly on benthic crustaceans. Relatively high stomach replenishment suggests that this environment is an important feeding ground for fat snook juveniles. Multivariate analyses indicated that predator size effect is significantly more important than seasonal variation in determining dietary composition. Predator length was associated with increased consumption of palaemonid shrimps (Macrobrachium spp.) and grapsid crabs, and decreased foraging on tanaids (Kalliapseudes schubarti), thus showing a preference shift from smaller to larger prey. Predator length was also positively associated with an increase in the stomach repletion index. Additionally, allometric growth of both gape and head were consistently correlated with this ontogenetic dietary transition, suggesting that such changes might be related to an individual's ability to capture and consume larger, more elusive prey. The digestive tube is short and grows isometrically, which is in accordance with the carnivorous habit of this estuarine fish and its maintenance through ontogeny. [source] Participatory land-use planning and conservation in northern Tanzania rangelandsAFRICAN JOURNAL OF ECOLOGY, Issue 2009Abiud L. Kaswamila Abstract In developing countries, participatory land-use planning is seen as a panacea to mitigate land-use conflicts and enhance land productivity. This assumption has not been thoroughly tested in wildlife corridors. Three villages were selected for this study. Several methods were used to provide indication of the performance of the plans against their stated objectives of mitigating conflicts and conserving wildlife corridors. Three hundred and fifty-eight households and eight park and extension workers were interviewed. In addition, focus group discussion with the nomadic Barabeig, field assessment and review of land-use plan/general management plan reports were carried out. Results reveal that land-use plans failed to achieve their set objectives. For example, 75% of the households held this view. Major causes of failure were insufficient participation by stakeholders in the planning process, lack of robust, transparent and accountable implementation strategies, inadequacy of qualified staff and lack of ,holistic approach' to the planning process. Taking these findings into account, an improved buffer zone land-use planning framework is suggested. For the framework to enhance both conservation and development and to enable policies and legislation, equitable benefit sharing and conservation education, initiation of compensation schemes for depredation caused by wild animals and intensification of patrols are required. [source] Body shape vs. colour associated initial divergence in the Telmatherina radiation in Lake Matano, Sulawesi, IndonesiaJOURNAL OF EVOLUTIONARY BIOLOGY, Issue 3 2007D. ROY Abstract Highly polymorphic colouration patterns are often associated with sexual selection in fish and can be the initial cause of divergence among closely related taxa. Here we use genetic, body colour and geometric morphometric data collected on 118 fish from Lake Matano, Sulawesi, Indonesia to test if colouration is the initial cause of divergence in the radiating Telmatherina genus. Results reveal that all Telmatherina previously described in this system can be categorized into three mitochondrial lineages and that colouration is only weakly associated with early divergence. Clade-specific body shapes, however, likely adapted to microenvironments are key to the initial divergence in this system. Data also show that although colourations were not likely instrumental in seeding divergence in these fish, they appear to have developed in parallel within each clade. Our results are consistent with an emerging pattern repeated in many vertebrate radiations, whereby divergence by colouration or other display traits is preceded by specialization to environmental adaptive peaks. [source] Reconstructing the Sequence of Events Surrounding Body Disposition Based on Color Staining of Bone,JOURNAL OF FORENSIC SCIENCES, Issue 5 2009Meaghan A. Huculak H.B.Sc. Abstract:, Literature regarding bone color is limited to determining location of primary and secondary dispositions. This research is the first to use bone color to interpret the sequence of events surrounding body disposition. Two scenarios were compared,bones buried and then exposed on the ground surface and bones exposed then buried. Forty juvenile pig humeri with minimal tissue were used in each scenario with an additional 20 controls to determine if decomposing tissue affects bone color. Munsell Color Charts were used to record bone color of surface and 2.5 cm cross-sections. Results reveal five main surface colors attributed to soil, sun, hemolysis, decomposition, and fungi. Fungi on buried bones suggests prior surface exposure. Cross-sections of strictly buried bones are identical to buried then exposed bone, stressing the importance of bone surface analysis. Cross-sectioning may help verify remains have been exposed then buried. Decomposition of excess tissue creates minimal color staining. [source] The impact of farm credit in PakistanAGRICULTURAL ECONOMICS, Issue 3 2003Shahidur R. Khandker Agricultural credit; Rural financial institutions; Impact of credit on income and productivity; Cost-effectiveness of credit delivery system Abstract Both informal and formal loans matter in agriculture. However, formal lenders provide many more production loans than informal lenders, often at a cost (mostly loan default cost) higher than what they can recover. For example, the Agricultural Development Bank of Pakistan (ADBP), providing about 90% of formal loans in rural areas, incurs high loan default costs. Yet, like other governments, the Government of Pakistan supports the formal scheme on the grounds that lending to agriculture is a high risk activity because of covariate risk. Hence, such policies are often based on a market failure argument. As farm credit schemes are subsidised, policy makers must know if these schemes are worth supporting. Using a recent large household survey data from rural Pakistan (Rural Financial Market Studies or RFMS), we have attempted to estimate the effectiveness of the ADBP as a credit delivery institution. A two-stage method that takes the endogeneity of borrowing into account is used to estimate credit impact. Results reveal that ADBP contributes to household welfare and that its impact is higher for smallholders than for large holders. Nevertheless, large holders receive the bulk of ADBP finance. The ADBP is, thus, not a cost-effective institution in delivering rural finance. Its cost-effectiveness can be improved by reducing its loan default cost and partially by targeting smallholders in agriculture where credit yields better results. [source] Sorption dynamics in fixed-beds of inert core spherical adsorbents including axial dispersion and Langmuir isothermAICHE JOURNAL, Issue 7 2009M. Khosravi Koocheksarayi Abstract The effects of axial dispersion and Langmuir isotherm on transient behavior of sorption and intraparticle diffusion in fixed-beds packed with monodisperse shell-type/inert core spherical sorbents are studied. The system of partial differential equations of the mathematical model is solved numerically using finite difference methods. Results are presented in the form of breakthrough curves for adsorption and desorption processes. Results reveal that the shape of the breakthrough curves is influenced by both hydrodynamic and kinetic factors. Hydrodynamic factor is governed by axial dispersion and is controlled by changes of Peclet number. Simulation results reveal that when linear adsorption isotherm is used, the effect of axial dispersion on breakthrough curves of the system is important for Peclet numbers smaller than 50, whereas, for Langmuir isotherm axial dispersion is considerable for Peclet numbers less than 80. In addition, effects of type of adsorption isotherms and size of adsorbents on breakthrough curves are investigated, and results are compared with existing reports in the pertinent literature. © 2009 American Institute of Chemical Engineers AIChE J, 2009 [source] Lystrosaurus species composition across the Permo,Triassic boundary in the Karoo Basin of South AfricaLETHAIA, Issue 2 2007JENNIFER BOTHA Lystrosaurus is one of the few therapsid genera that survived the end-Permian mass extinction, and the only genus to have done so in abundance. This study identifies which species of Lystrosaurus have been recovered from Permian and Triassic strata to determine changes in the species composition across the Permo,Triassic (P,T) boundary in the Karoo Basin of South Africa. Data generated from museum collections and recent fieldwork were used to stratigraphically arrange a total of 189 Lystrosaurus specimens to determine which species survived the extinction event. Results reveal that L. curvatus and L. maccaigi lived together on the Karoo floodplains immediately before the extinction event. L. maccaigi did not survive into the Triassic in South Africa. L. curvatus survived, but did not flourish and soon became extinct. Two new species of Lystrosaurus, L. murrayi and L. declivis, appeared in the Early Triassic. It is possible that L. murrayi and L. declivis occupied different niches to L. maccaigi and L. curvatus, and had special adaptations that were advantageous in an Early Triassic environment. We suggest that L. maccaigi may be used as a biostratigraphic marker to indicate latest Permian strata in South Africa and that, in support of previous proposals, the genus Lystrosaurus should not be used as a sole indicator of Triassic-aged strata. Our field data also show that L. curvatus may be regarded as a biostratigraphic indicator of the P,T boundary interval. [source] Degradation processes in Al/SiCp/MgAl2O4 composites prepared from recycled aluminum with fly ash and rice hull ashMATERIALS AND CORROSION/WERKSTOFFE UND KORROSION, Issue 11 2007M. I. Pech-Canul The degradation characteristics of Al/SiCp/spinel composites prepared with fly ash (FA) and rice hull ash (RHA) under environmental conditions were investigated. Composite specimens were prepared with recycled aluminum via reactive infiltration in the temperature range 1050,1150,°C for 50,70 min and, in argon atmosphere at a pressure slightly above that of the atmospheric pressure. Results reveal that although both FA and RHA help in preventing SiCp dissolution and the subsequent chemical degradation of the composites, due to the interaction of native carbon in FA with liquid aluminum, FA-composites are susceptible to corrosion via Al4C3. Moreover, this phase accelerates the degradation process and increases the damage severity. The primary corrosion mechanism in both types of composites is attributed to microgalvanic coupling between the intermetallic Mg2Si and the matrix. Accordingly, an appropriate control of the Si/(Si,+,Mg) molar ratio in the aluminum alloy hinders the Mg2Si corrosion mechanism in both types of composites and a proper FA calcination prevents chemical degradation in FA composites. [source] Genetic admixture, self-reported ethnicity, self-estimated admixture, and skin pigmentation among Hispanics and Native AmericansAMERICAN JOURNAL OF PHYSICAL ANTHROPOLOGY, Issue 4 2009Yann C. Klimentidis Abstract The relationship between ethnicity and biology is of interest to anthropologists, biomedical scientists, and historians in understanding how human groups are constructed. Ethnic self-identification in recently admixed groups such as Hispanics, African Americans, and Native Americans (NA) is likely to be complex due to the heterogeneity in individual admixture proportions and social environments within these groups. This study examines the relationships between self-identified ethnicity, self-estimated admixture proportions, skin pigmentation, and genetic marker estimated admixture proportions. These measures were assessed using questionnaires, skin color measurements, and genotyping of a panel of 76 ancestry informative markers, among 170 Hispanics and NAs from New Mexico, a state known for its complex history of interactions between people of NA and European (EU) ancestry. Results reveal that NAs underestimate their degree of EU admixture, and that Hispanics underestimate their degree of NA admixture. Within Hispanics, genetic-marker estimated admixture is better predicted by forehead skin pigmentation than by self-estimated admixture. We also find that Hispanic individuals self-identified as "half-White, half Hispanic" and "Spanish" have lower levels of NA admixture than those self-identified as "Mexican" and "Mexican American." Such results highlight the interplay between culture and biology in how individuals identify and view themselves, and have implications for how ethnicity and disease risk are assessed in a medical setting. Am J Phys Anthropol, 2009. © 2008 Wiley-Liss, Inc. [source] General health in Timor-Leste: self-assessed health in a large household surveyAUSTRALIAN AND NEW ZEALAND JOURNAL OF PUBLIC HEALTH, Issue 4 2009Jaya Earnest Abstract Objective: Timor-Leste is one of the world's newest nations and became a democracy in 2002. Ranked 150 out of 177 in the 2007 UNDP Human Development Index, the country has the worst health indicators in the Asia-Pacific region. The objective of this study was to collect and analyse data on subjectively assessed general health, health service use, migration and mobility patterns. Methods: The data collection involved recording self-reported status of general health using a structured questionnaire. The survey was administered to 1,213 Timorese households in six districts using a multi-stage random cluster sampling procedure. Basic descriptive statistical analyses were performed on all variables with SPSS version 13. Results: More than a quarter (27%) of respondents reported a health problem at the time of the survey. Only approximately half of respondents assessed their health to be good (53%) or average (38%). Barriers reported in the uptake of healthcare services were no felt needed; difficulty in accessing services and unavailability of service. Conclusions: Results reveal that Timor-Leste needs a more decentralised provision of healthcare through primary healthcare centres or integrated health services. Trained traditional healers, who are familiar with the difficult terrain and understand cultural contexts and barriers, can be used to improve uptake of public health services. An adult literacy and community health education program is needed to further improve the extremely poor health indicators in the country. Implications: Key lessons that emerged were the importance of understanding cultural mechanisms in areas of protracted conflict and the need for integrated health services in communities. [source] Tetraethylenepentamine-Directed Controllable Synthesis of Wurtzite ZnSe Nanostructures with Tunable MorphologyCHEMISTRY - A EUROPEAN JOURNAL, Issue 31 2008Baojuan Xi Dr. Abstract A novel tetraethylenepentamine (TEPA)-directed method has been successfully developed for the controlled synthesis of ZnSe particles with distinctive morphologies, including nanobelts, nanowires, and hierarchically solid/hollow spheres. These structures, self-assembled from nanobelts and nanorods, have been synthesized by adjusting the reaction parameters, such as the solvent composition, reaction temperature, and the aging time. Results reveal that the volume ratio of H2O and TEPA plays a crucial role in the final morphology of ZnSe products. The mechanisms of phase formation and morphology control of ZnSe particles are proposed and discussed in detail. The products have been characterized by means of X-ray diffraction, field-emission scanning electron microscopy, transmission electron microscopy (TEM), selected area electron diffraction, high-resolution TEM, Raman spectra and luminescence spectroscopy. The as-prepared ZnSe nanoparticles display shape- and size-dependent photoluminescent optical properties. This is the first time to report preparation of complex hollow structures of ZnSe crystals with hierarchy through a simple solution-based route. This synthetic route is designed to exploit a new H2O/TEPA/N2H4,H2O system possibly for the preparation of other semiconductor nanomaterials. [source] Heavy metal pollution in a sewage-fed lake of Bhopal, (M. P.) IndiaLAKES & RESERVOIRS: RESEARCH AND MANAGEMENT, Issue 1 2003Pradeep Shrivastava Abstract Shahpura Lake receives untreated domestic sewage from residential areas in Bhopal city. Analysis of water, plankton, fish and sediment reveals that the lake is contaminated by certain heavy metals. The concentrations of some of these metals including iron and manganese were within acceptable limits, whereas others including chromium, nickel, zinc and lead were not within acceptable water quality limits. Metal concentrations in the sewage inlet drain and lake sediment were compared with published criteria. The comparison revealed that the metals in the sediment ranged from the ,non-polluted' to the ,heavy pollution' categories. The reference dose was calculated by the adoption of the United States Environmental Protection Agency reference dose factor, and the result reveals that the local population is not exposed to undue health risks. Concentrations of heavy metals in the water increased during the second year of the study, indicating an increase in the pollution load on the system. This might increase the bioaccumulation levels in fish and increase the actual dose of metals to which the local population will be exposed. [source] Confidence and decision type under matched stimulus conditions: overconfidence in perceptual but not conceptual decisionsJOURNAL OF BEHAVIORAL DECISION MAKING, Issue 3 2008Sara Kvidera Abstract Within the domain of metacognition, there is disagreement whether different processes underlie evaluations of confidence in perceptual versus conceptual decisions. The relationship between confidence and accuracy for perceptual and conceptual decisions was compared using newly created stimuli that could be used to elicit either decision type. Based on theories of Brunswikian and Thurstonian uncertainties, significant underconfidence for perceptual decisions and overconfidence for conceptual decisions were predicted. Three within-subjects experiments did not support this hypothesis. Participants showed significant overconfidence for perceptual decisions and no overconfidence for conceptual decisions. In addition, significant hard-easy effects were consistently found for both decision types. Incorporating our findings with past results reveals that both over- and underconfidence are attainable on perceptual tasks. This conclusion, in addition to the common presence of hard-easy effects and significant across-task correlations in over/underconfidence, suggests that confidence judgments for the two decision types may depend on largely shared processes. Possible contributions to confidence and over/underconfidence are explored, focusing on response time factors and participants' knowledge bases. Copyright © 2007 John Wiley & Sons, Ltd. [source] Bridging the GAAP: the Changing Attitude of German Managers towards Anglo-American Accounting and Accounting HarmonizationJOURNAL OF INTERNATIONAL FINANCIAL MANAGEMENT & ACCOUNTING, Issue 1 2000Martin Glaum This paper presents and compares results from two empirical studies into the attitudes of financial executives of large German corporations towards a global harmonization of accounting principles and towards the adaptation of German accounting to Anglo-American Standards. The first of the studies was conducted in 1994, the second in late 1997, early 1998. A comparison of the results reveals that German managers' attitudes have changed profoundly over the course of only three years. In 1994, they objected to the view that German accounting is inferior to Anglo-American accounting; they had a negative attitude towards US accounting; and they were highly sceptical about adapting German accounting to Anglo-American accounting rules. Today, German managers openly concede that German financial accounts have a lower information value for investors and that the use of German accounting rules reduces the demand for German shares abroad. They are also more willing to accept far-reaching changes in the German accounting system. The survey shows that numerous large corporations have already adopted international standards, or are planning to do so in the near future. A further finding is that opinion among German managers and firms has shifted significantly towards accepting IAS rather than US-GAAP as the basis for the internationalization of German accounting. In fact, more than 80%of managers believe that five years from now the great majority of German firms will publish their consolidated financial accounts according to either IAS or US-GAAP. [source] | |||||||||||||||||||||||||