Creative accounting: Some ethical issues of macro- and micro-manipulation

This paper examines two principal categories of manipulative behaviour. The term'macro-manipulation' is used to describe the lobbying of regulators to persuadethem to produce regulation that is more favourable to the interests of preparers.'Micro-manipulation' describes the management of accounting figures to produce abiased view at the entity level. Both categories of manipulation can be viewed asattempts at creativity by financial statement preparers. The paper analyses twocases of manipulation which are considered in an ethical context. The paperconcludes that the manipulations described in it can be regarded as morallyreprehensible. They are not fair to users, they involve an unjust exercise ofpower, and they tend to weaken the authority of accounting regulators.

Radiation and energy balance of lettuce culture inside a polyethylene greenhouse

The objective of this paper was to describe the radiation and energy balance, during the lettuce (Lactuca sativa, L. cv. Verônica) crop cycle inside a polyethylene greenhouse. The radiation and energy balance was made inside a tunnel greenhouse with polyethylene cover (100 mum) and in an external area, both areas with 35 m². Global, reflected and net radiation, soil heat flux and air temperature (dry and humid) were measured during the crop cycle. A Datalogger, which operated at 1 Hz frequency, storing 5 minutes averages was utilized. The global (K¯) and reflected (K­) radiations showed that the average transmission of global radiation (K¯in / K¯ex) was almost constant, near to 79.59%, while the average ratio of reflected radiation (K­in / K­ex) was 69.21% with 8.47% standard-deviation. The normalized curves of short-wave net radiation, in relation to the global radiation (K*/ K¯), found for both environments, were almost constant at the beginning of cycle; this relation decreased in the final stage of culture. The normalized relation (Rn/ K¯) was bigger in the external area, about 12%, when the green culture covered the soil surface. The long-wave radiation balance average (L*) was bigger outside, about 50%. The energy balance, estimated in terms of vertical fluxes, showed that, for the external area, in average, 83.07% of total net radiation was converted in latent heat evaporation (LE), and 18% in soil heat flux (G), and 9.96% in sensible heat (H), while inside of the greenhouse, 58.71% of total net radiation was converted in LE, 42.68% in H, and 28.79% in G.

The interplay between radiation and the immune system in the field of post-radical pneumonitis and fibrosis and why it is important to understand it.

A discussion on the importance and pathogenesis of radiation-induced pneumonitis and fibrosis is provided, with a special focus on the role of the immune system. The need to understand this interaction is highlighted in view of emerging therapeutic potential.

Determinants of science-based cooperation: evidence in a sample of small and micro firms

We study the determining factors of cience-based cooperation in the case of small and micro firms. In this research, we propose an analytical framework based on the resource-based view of the firm and we identify a set of organisational characteristics, which we classify as internal, external and structural factors. Each factor can be linked to at least one reason, from the firm¿s point of view, to cooperate with universities and public research centres. Each reason can, in turn, be used as an indicator of a firm¿s organisational needs or organisational capacities. In order to validate the theoretical model, we estimate a logistic regression that models the propensity to participate in science-based cooperation activities within a sample of 285 small and micro firms located in Barcelona. The results show the key role played by the absorptive capacity of new and small companies.

Anatomy, chlorophyll content and photosynthetic potential in grapevine leaves under plastic cover

The present study evaluated the anatomy, chlorophyll content and photosynthetic potential of grapevine leaves grown under plastic cover. The experiment was carried out in vineyards of Moscato Giallo cultivar covered and uncovered with plastic. A block design with 10 selected plants was used for each area (covered and uncovered). Twelve leaves (six of them fully exposed to solar radiation and six grown under shaded conditions) were collected from each area and were fixed and analyzed microscopically (thickness of the adaxial and abaxial epidermis and of the palisade and spongy parenchymas). Chlorophyll content and photosynthetic potential were determined in the vineyard at veraison and after harvest. Plastic covering increased the thickness of the palisade parenchyma in exposed and shaded leaves due to solar radiation restriction. However, the leaves from the covered vineyard did not have the same response to the restriction of solar radiation, as observed in the uncovered vineyard. The thickness of the adaxial and abaxial epidermis and of the spongy parenchyma did not vary due to solar radiation restriction. Chlorophyll content increased in the leaves of covered plants. The photosynthetic potential of the vines is not affected by solar radiation restriction imposed by plastic cover due to anatomical modification in leaves.

Effects of solar activity and climate variability on large floods in Switzerland

The paper presents the variability of major floods in Switzerland for the period 1800-2008 from a summer index (INU). The index is constructed from the damage caused by flooding, with the aim of establishing the possible influence of the solar and climate variability on the major floods. The coincidence of flood-rich periods with those observed in other regions of different climate and fluvial regimes suggests that climate forcings and changes in the general circulation of the atmosphere are those who govern the appearance of these high-frequency temporal clusters.

Removal of phenol and conventional pollutants from aqueous effluent by chitosan and chitin

The present study deals with phenol adsorption on chitin and chitosan and removal of contaminants from wastewater of a petroleum refinery. The adsorption kinetic data were best fitted to first- and second-order models for chitosan and chitin, respectively. The results of adsorption isotherms showed Langmuir model more appropriately described than a Freundlich model for both adsorbents. The adsorption capacity was 1.96 and 1.26 mg/g for chitin and chitosan, respectively. Maximum removal of phenol was about 70-80% (flow rate: 1.5 mL/min, bed height: 18.5 cm, and 30 mg/L of phenol. Wastewater treatment with chitin in a fixed-bed system showed reductions of about 52 and 92% for COD and oil and greases, and for chitosan 65 and 67%, respectively. The results show improvement of the effluent quality after treatment with chitin and chitosan.

Effects of different light levels on the initial growth and photosynthesis of Croton urucurana Baill. in southeastern Brazil

Four levels of shading (full sunlight (0%), 30, 50, 70% of solar radiation interception on growth, chlorophyll concentration and photosynthetic rate were studied in Croton urucurana Baill., a pioneer plant species. This species seedlings are of potential interest for reforestation projects and recovery of degraded areas. The seedlings were grown in pots containing soil and sand (2:1) and later transferred to plastic bags of 3 dm³ and submitted to different levels of shading (30, 50, 70%) of solar radiation and full sunlight, as control. The experimental design was completely randomized with five replicates and each experimental unit was composed of five plants. The results suggest that plants submitted to 70% shading showed higher dry weight accumulation in leaf and root, and higher plant height and leaf area. However, the seedlings root system showed higher dry biomass under full sunlight. It was observed a tendency to increase chlorophyll concentration and to decrease photosynthetic rate with the increase of the shading level.

Climate variations in greenhouse cultivated with gerbera and relationship with external conditions

Black meshes used in greenhouses provide shade to plants, affecting photosynthesis and presenting certain properties that change the microclimatic conditions in these environments. The objective of this study was to evaluate the variation in climate elements in greenhouse cultivated with gerbera (Gerbera jamesonii, Vr. Rambo) in relation to external conditions and the reference evapotranspiration (ETo) at Teresina, State of Piauí, Brazil. The measurements were obtained from July to October 2007 by an automatic data acquisition system installed inside and outside the greenhouse. The global solar radiation, evapotranspiration, precipitation, temperature, relative humidity, and wind speed were estimated. The results showed that major effect of the shading occurred on the mean air temperature during the 120 days, making it higher than the external environment. Inside the greenhouse, mean values of relative air humidity, reference evapotranspiração, global solar radiation and wind speed were lower compared to those outside the greenhouse.