A new cluster-brood building species of Plebeia (Hymenoptera, Apidae) from eastern Brazil

A new species of Plebeia, the second largest genus of stingless bees in the Neotropical region, is described from eastern Brazil. Plebeia grapiuna sp. nov., known only from the lowland forests of southern Bahia, is most similar to P. lucii Moure, a species recently described from Minas Gerais. The lack of yellow marks and the smoother integument of the frons and mesoscutum in P. grapiuna sp. nov. distinguish them. Main features of the nesting habits of the new species are described and illustrated.

The struggle against creative accounting: Is "true and fair view" part of the problem or part of the solution?

Creative accounting is a growing issue of interest in Spain. In this article we argue that the concept true and fair view can limit or promote the use of creative accounting depending upon its interpretation. We review the range of meanings that true and fair view can take at an international level and compare the experience of the United Kingdom with the Australian one by analysing the use of true and fair view to limit creative accounting. Finally, we suggest lines of action to be considered by the Spanish accounting standards-setting institutions.

Ethics and creative accounting: Some empirical evidence on accounting for intangibles in Spain

Recent research shows that financial reports are losing relevance. Mainly thisis due to the growing strategic importance of intangible assets in theperformance of a company. A possible solution is to modify accounting standardsso that statements include more self-generated intangible assets, taking intoaccount with their inherent risk and difficulty of valuation. We surveyed loanofficers who were asked to assess the credit-worthiness of a hypotheticalcompany. The only information given was a simplified version of financialstatements. Half the group got statements where research and development costshad been capitalized. The other half got statements in which these costs hadbeen treated as an expense. The findings show that capitalization wassignificantly more likely to attract a positive response to a loan request. Thepaper raises the question of whether accounting for intangibles might providemanagers with one more creative accounting technique and, in consequence, itsethical implications.

The growth and diffusion of knowlegde and the theory of the firm

We analyze the implications of a market imperfection related to the inability to establish intellectual property rights, that we label {\it unverifiable communication}. Employees are able to collude with external parties selling ``knowledge capital'' of the firm. The firm organizer engages in strategic interaction simultaneously with employees and competitors, as she introduces endogenous transaction costs in the market for information between those agents. Incentive schemes and communication costs are the key strategic variables used by the firm to induce frictions in collusive markets. Unverifiable communication introduces severe allocative distortions, both at internal product development and at intended sale of information (technology transfer). We derive implications of the model for observable decisions like characteristics of the employment relationship (full employment, incompatibility with other jobs), firms' preferences over cluster characteristics for location decisions, optimal size at entry, in--house development vs sale strategies for innovations and industry evolution.

The ethics of creative accounting: Some Spanish evidence

'Creative accounting' involves accountants in making accounting policy choices or manipulating transactions in such a way as to give the impression in the accounts that they prefer. While regarded as unethical by most observers, a defence of creative accounting can be based on the ability of the users of accounts to identify bias in accounting policy choices and make appropriate adjustments.In this paper we take the example of the Barcelona Football Club where the club management made three key accounting policy choices that presented a favourable position, and a supporters' club presented an alternative report choosing three alternative accounting policies that presented an unfavourable position. We presented each of these financial reports to one of two groups of Spanish bank loan offices, with supporting notes making the impact of the accounting policy choices clear. We found that the more favourable set of accounts was significantly more likely to attract a positive response to a loan request.This result undermines the defence for creative accounting, based on the ability of users to identify manipulation.

Regional diversity in the fruit sector in the European Union

This article aims to identify the key groups of regions with respectto farms oriented to fruit and citrus production.Twenty variables of fruit and citrus oriented farms corresponding toforty-one regions of the European Union were analyzed. Seven groupsemerged from cluster analysis. Only two of them showed good perspectives. Regions in the South of the Community need an important modernisation and restructuring process, which entails serious social consequences.

Creative accounting: Nature, incidence and ethical issues

This paper explores the nature and incidence of creative accounting practiceswithin the context of ethical considerations.It explores several definitionsof creative accounting and the potential and the range of reasons for acompany's directors to engage in creative accounting. Later the paperconsiders the various ways in which creative accounting can be undertaken andsummarizes some empirical research on the nature and incidence of creativeaccounting. The ethical dimension of creative accounting is discussed, drawingevidence from several empirical studies. The paper concludes with the analysisof possible solutions for the creative accounting problem.

Death and resurrection of the human IRGM gene

Immunity-related GTPases (IRG) play an important role in defense against intracellular pathogens. One member of this gene family in humans, IRGM, has been recently implicated as a risk factor for Crohn's disease. We analyzed the detailed structure of this gene family among primates and showed that most of the IRG gene cluster was deleted early in primate evolution, after the divergence of the anthropoids from prosimians ( about 50 million years ago). Comparative sequence analysis of New World and Old World monkey species shows that the single-copy IRGM gene became pseudogenized as a result of an Alu retrotransposition event in the anthropoid common ancestor that disrupted the open reading frame (ORF). We find that the ORF was reestablished as a part of a polymorphic stop codon in the common ancestor of humans and great apes. Expression analysis suggests that this change occurred in conjunction with the insertion of an endogenous retrovirus, which altered the transcription initiation, splicing, and expression profile of IRGM. These data argue that the gene became pseudogenized and was then resurrected through a series of complex structural events and suggest remarkable functional plasticity where alleles experience diverse evolutionary pressures over time. Such dynamism in structure and evolution may be critical for a gene family locked in an arms race with an ever-changing repertoire of intracellular parasites.

Reference Cluster Normalization Improves Detection of Frontotemporal Lobar Degeneration by Means of FDG-PET.

Positron emission tomography with [18F] fluorodeoxyglucose (FDG-PET) plays a well-established role in assisting early detection of frontotemporal lobar degeneration (FTLD). Here, we examined the impact of intensity normalization to different reference areas on accuracy of FDG-PET to discriminate between patients with mild FTLD and healthy elderly subjects. FDG-PET was conducted at two centers using different acquisition protocols: 41 FTLD patients and 42 controls were studied at center 1, 11 FTLD patients and 13 controls were studied at center 2. All PET images were intensity normalized to the cerebellum, primary sensorimotor cortex (SMC), cerebral global mean (CGM), and a reference cluster with most preserved FDG uptake in the aforementioned patients group of center 1. Metabolic deficits in the patient group at center 1 appeared 1.5, 3.6, and 4.6 times greater in spatial extent, when tracer uptake was normalized to the reference cluster rather than to the cerebellum, SMC, and CGM, respectively. Logistic regression analyses based on normalized values from FTLD-typical regions showed that at center 1, cerebellar, SMC, CGM, and cluster normalizations differentiated patients from controls with accuracies of 86%, 76%, 75% and 90%, respectively. A similar order of effects was found at center 2. Cluster normalization leads to a significant increase of statistical power in detecting early FTLD-associated metabolic deficits. The established FTLD-specific cluster can be used to improve detection of FTLD on a single case basis at independent centers - a decisive step towards early diagnosis and prediction of FTLD syndromes enabling specific therapies in the future.

Prototip d'instal·lació d'un cluster de càlcul emprant programari lliure i de codi obert

Metodologia d'instal·lació d'un sistema operatiu i aplicacions orientada al seu ús en clusters de càlcul i enfocada principalment a la senzillesa de manteniment i a la compartició d'un màxim de programari entre equips.

Macrozoobentos de dos Áreas de la plataforma continental del Norte Peruano en el verano de 1987

Se estudiaron muestras de Macrozoobentos (> 1 mm) tomadas a diferentes profundidades en enero de 1987 por el BIC Humboldt de la plataforma continental de dos áreas del norte del litoral peruano, una frente a zorritos (3º35.5`- 3º51.3`) y otra entre Isla Lobos de Tierra y Pimentel (6º32.0`- 6º55.5`), de distinto tipo de sedimento en el fondo. Las muestras estudiadas, así como los datos de Temperatura, Oxigeno disuelto y Salinidad en el fondo, fueron proporcionadas por el Programa Cooperativo Peruano-Alemán de Investigación Pesquera (PROCOPA) y el Instituto del Mar del Perú (IMARPE). El trabajo consiste en identificar, cuantificar y comparar las taxa presentes en las muestras de ambas áreas, determinar la Biomasa, Densidad, Diversidad, Equidad y Riqueza, y analizar el tipo y característica del sedimento de las estaciones. Para el estudio del aspecto comunitario se emplearon el análisis de agrupamiento por racimos (“cluster análisis”; Legendre y Legendre, 1983) y la técnica de los Índices Biológicos (Guille, 1970). En el análisis estadístico se usaron preferentemente la prueba no paramétrica de dos grupos de Kolmogorov-Smirnov y correlaciones lineales entre los factores abiòticos, características del sedimento y parámetros biológicos hallados.

Clúster de alta disponibilidad y balanceo de carga sobre un servidor web

El present projecte neix degut a la necessitat de dotar a un pàgina web de una estructura sòlida així com una millor resposta als usuaris. El projecte es pot fraccionar en 2 blocs, els quals son: -La creació de un clúster de alta disponibilitat de manera que assegurem que en cas de fallida de un dels servidors físics la web seguirà sent visible per al públic. -La creació de un clúster de balanceig de càrrega que s’encarrega de redirigir les peticions per a veure la web al node del clúster que sigui més ociós en aquell.

Photometric and Spectroscopic Observations of the Cluster of Galaxies Abell 2390

Spectroscopic and photometric observations in a 6 arcmin x 6 arcmin field centered on the rich cluster of galaxies Abell 2390 are presented. The photometry concerns 700 objects and the spectroscopy 72 objects. The redshift survey shows that the mean redshift of the cluster is 0.232. An original method for automatic determination of the spectral type of galaxies is presented.

Photometric and spectroscopic survey of the cluster of galaxies Abell A2218

We present new photometric and spectroscopic observations of objects in the field of the cluster of galaxies Abell 2218. The photometric survey, centered on the cluster core, extends to a field of about 4 x 4 arcmin. It was performed in 5 bands (B,g,r,i and z filters). This sample, which includes 729 objects, is about three times larger than the survey made by Butcher and collaborators (Butcher et al., 1983, Butcher and Oemler, 1984) in the same central region of the field. Only 228 objects appear in both catalogues since our survey covers a smaller region. The spectral range covered by our filters is wider and the photometry is much deeper, up to magnitude 27 in r. The spectroscopic survey concerns 66 objects, on a field comparable to that of Butcher and collaborators. From our observations we calculate the mean redshift of the cluster, 0.1756, and its velocity dispersion, 1370 km/s. The spectral types are determined for many galaxies in the sample by comparing their spectra with synthetic ones from Rocca-Volmerange and Guiderdoni (1988).