Moderating effects of management control systems and innovation on performance. Simple methods for correcting the effects of measurement error for interaction effects in small samples

In the accounting literature, interaction or moderating effects are usually assessed by means of OLS regression and summated rating scales are constructed to reduce measurement error bias. Structural equation models and two-stage least squares regression could be used to completely eliminate this bias, but large samples are needed. Partial Least Squares are appropriate for small samples but do not correct measurement error bias. In this article, disattenuated regression is discussed as a small sample alternative and is illustrated on data of Bisbe and Otley (in press) that examine the interaction effect of innovation and style of use of budgets on performance. Sizeable differences emerge between OLS and disattenuated regression

Correction of shading effects in vision-based UUV localization

This paper describes the improvements achieved in our mosaicking system to assist unmanned underwater vehicle navigation. A major advance has been attained in the processing of images of the ocean floor when light absorption effects are evident. Due to the absorption of natural light, underwater vehicles often require artificial light sources attached to them to provide the adequate illumination for processing underwater images. Unfortunately, these flashlights tend to illuminate the scene in a nonuniform fashion. In this paper a technique to correct non-uniform lighting is proposed. The acquired frames are compensated through a point-by-point division of the image by an estimation of the illumination field. Then, the gray-levels of the obtained image remapped to enhance image contrast. Experiments with real images are presented

Trace elements biogeochemistry in high mountain lake catchments: identifying anthropogenic versus natural components from the atmospheric contamination legacy in remote natural areas

Human activities have been interfering with the natural biogeochemical cycles of trace elements since the ancient civilizations. Although they are inaccessible and remote, high mountain lake catchments are irrefutably trace-element contaminated by anthropogenic emissions, which can travel by long-range atmospheric transport before they are deposited. This has been revealed by several natural archives. High mountain lake catchments are thus excellent sentinels of long-range contamination. Continuous accumulation can lead to a build up of potentially toxic trace elements in these remote, or relatively remote, ecosystems. The thesis focuses on the biogeochemistry of a suite of trace elements of environmental concern (Ni, Cu, Zn, As, Se, Cd and Pb) in Pyrenean lake catchments, with special emphasis on discerning the “natural” components from the “anthropogenic” contributions. Five other metallic elements (Al, Fe, Ti, Mn and Zr) have also been studied to trace natural fluxes and biogeochemical processes within the lake catchment systems.