Auditor conservatism and voluntary disclosure: Evidence from the Year 2000 systems issue

This study further examines the phenomenon of conservative auditor behaviour by considering the level of voluntary disclosure of Year 2000 remediation information in company annual reports. Previous studies have provided evidence of conservative auditor behaviour by examining the link between Big 6 auditor choice and accruals (Francis and Krishnan 1999; Becker et al., 1998; Defond and Subramanyam 1998). Protecting their reputation capital increases Big 6 auditor incentives to act conservatively to avoid litigation risk. We propose and find that Big 6 auditor clients disclose more Year 2000 remediation information than non–Big 6 auditor clients.

Description of stable pain in rheumatoid arthritis: A 6 year study

Objective. To study pain quality and variability in patients with rheumatoid arthritis (RA). Methods. Pain, disease activity, and functional status Were assessed 3 times over 6 years in an initial cohort of 120 clinic patients with chronic pain from RA. A pain visual analog scale and the McGill Pain Questionnaire (MPQ) were used to record pain intensity and quality. RA disease activity and function were measured. Results. There was no statistically significant difference in any measure over the 3 assessments. RA pain intensity was moderate. The MPQ showed that sensory components of the pain were described in terms of pressure and constriction. Pain related affect was described with adjectives suggesting positive psychological adaptation to pain. Conclusion. The. results indicate a general profile of no change in pain sensation, affect, and emotional quality in clinic monitored patients with ongoing RA and ongoing, moderate levels of disease activity and function. The MPQ provides qualitative detail to patient's report of pain severity that could be a useful addition to longterm documentation of RA outcome. Regular MPQ documentation of current pain in outpatients could indicate whether any significant change in pain levels is reflected in altered word selection that reflects physiological or psychological change, and could assist clinicians to select the most appropriate form of therapy for RA pain.

Testosterone is correlated with courtship but not aggression in the tropical buff-banded rail, Gallirallus philippensis

Past studies into the roles of testosterone in birds have focused on species that occur in temperate regions. In such species, plasma testosterone levels are high during the establishment of territories in the spring and are associated with increased aggression. In contrast to most temperate species, tropical birds frequently defend territories year-round, during which time territoriality often occurs in a nonsexual context. The few studies that have been carried out on tropical birds show lower levels of circulating testosterone than occur in their temperate counterparts. In some year-round territorial tropical species, testosterone and aggression are dissociated, while in other species testosterone still plays a role in regulating aggression. This study examined the relationship between aggression and plasma testosterone levels in a year-round territorial, subtropical population of the buff-banded rail with characteristics typical of tropical species. Peak testosterone levels were substantially lower than those found in temperate species. Males displayed a seasonal peak in plasma testosterone level when their partners were most likely to be fertile. At other times, testosterone levels were mostly undetectable, despite year-round territoriality. We found that T levels increased with courtship behavior but showed no relationship with aggression, supporting the hypothesis that dissociation between testosterone and territoriality may be widespread among tropical avian taxa. (C) 2003 Elsevier Science (USA). All rights reserved.

Link invariants associated with gauge equivalent solutions of the Yang-Baxter equation: The one-parameter family of minimal typical representations of Uq[gl(2|1)]

In this paper we investigate the construction of state models for link invariants using representations of the braid group obtained from various gauge choices for a solution of the trigonometric Yang-Baxter equation. Our results show that it is possible to obtain invariants of regular isotopy (as defined by Kauffman) which may not be ambient isotopic. We illustrate our results with explicit computations using solutions of the trigonometric Yang-Baxter equation associated with the one-parameter family of minimal typical representations of the quantum superalgebra U-q,[gl(2/1)]. We have implemented MATHEMATICA code to evaluate the invariants for all prime knots up to 10 crossings.

A longitudinal analysis of sex differences in bone mineral accrual in healthy 8-19-year-old boys and girls

Background: Although early in life there is little discernible difference in bone mass between boys and girls, at puberty sex differences are observed. It is uncertain if these differences represent differences in bone mass or just differences in anthropometric dimensions. Aim: The study aimed to identify whether sex independently affects bone mineral content (BMC) accrual in growing boys and girls. Three sites are investigated: total body (TB), femoral neck (FN) and lumbar spine (LS). Subjects and methods: 85 boys and 67 girls were assessed annually for seven consecutive years. BMC was assessed by dual energy X-ray absorptiometry (DXA). Biological age was defined as years from age at peak height velocity (PHV). Data were analysed using a hierarchical (random effects) modelling approach. Results: When biological age, body size and body composition were controlled, boys had statistically significantly higher TB and FN BMC at all maturity levels (p < 0.05). No independent sex differences were found at the LS (p > 0.05). Conclusion: Although a statistical significant sex effect is observed, it is less than the error of the measurement, and thus sex difference are debatable. In general, sex difference are explained by anthropometric difference

The Lake Tekapo experiment (LTEX): An investigation of atmospheric boundary layer processes in complex terrain

A research program on atmospheric boundary layer processes and local wind regimes in complex terrain was conducted in the vicinity of Lake Tekapo in the southern Alps of New Zealand, during two 1-month field campaigns in 1997 and 1999. The effects of the interaction of thermal and dynamic forcing were of specific interest, with a particular focus on the interaction of thermal forcing of differing scales. The rationale and objectives of the field and modeling program are described, along with the methodology used to achieve them. Specific research aims include improved knowledge of the role of surface forcing associated with varying energy balances across heterogeneous terrain, thermal influences on boundary layer and local wind development, and dynamic influences of the terrain through channeling effects. Data were collected using a network of surface meteorological and energy balance stations, radiosonde and pilot balloon soundings, tethered balloon and kite-based systems, sodar, and an instrumented light aircraft. These data are being used to investigate the energetics of surface heat fluxes, the effects of localized heating/cooling and advective processes on atmospheric boundary layer development, and dynamic channeling. A complementary program of numerical modeling includes application of the Regional Atmospheric Modeling System (RAMS) to case studies characterizing typical boundary layer structures and airflow patterns observed around Lake Tekapo. Some initial results derived from the special observation periods are used to illustrate progress made to date. In spite of the difficulties involved in obtaining good data and undertaking modeling experiments in such complex terrain, initial results show that surface thermal heterogeneity has a significant influence on local atmospheric structure and wind fields in the vicinity of the lake. This influence occurs particularly in the morning. However, dynamic channeling effects and the larger-scale thermal effect of the mountain region frequently override these more local features later in the day.

Clinical aspects of gestational trophoblastic disease: A review based partly on 25-year experience of a statewide registry

Background: Gestational trophoblastic disease is a fascinating group of pregnancy disorders characterised by abnormal proliferation of trophoblast, ranging from benign to malignant. Because the disease is uncommon, there is a need to formulate management with the assistance of collective information. Methodology: A review of available information from English written literature was undertaken especially data reported by registries around the world (Charing Cross Hospital in England, the North-western University and the New England area in the USA as well as our own experience in Queensland, Australia). Where possible, collated data from relevant studies were analysed to answer some of the questions posed in clinical practice, with reference to metastatic disease to liver and brain, twinning of molar gestation and coexisting fetus, and placental-site tumour. Results: We found that molar gestation can be classified according to its clinical presentation which influences the time taken to reach human chorionic gonadotropin (HCG) 'negativity' and the risk of persisting disease. Categorisation of risk is the basis for choice of chemotherapy to achieve good outcomes. Metastases to liver and brain remain problems in management; the development of 'new' metastases during chemotherapy is a very poor prognostic factor. In the variant of twinning with molar gestation and coexisting fetus, it is important to elucidate the fetal karyotype in planning management: a 69XXX fetus is not salvageable but a normal 46XX or 46XY fetus faces the prospect of early preterm delivery. The placental-site tumour is very rare; localised disease is curable by surgery; chemotherapy is less effective in disseminated disease. From collated worldwide data, the recurrence rate after one mole is 1.3% and after two or more is 20%. Reproductive outcome in subsequent pregnancies, even after multidrug chemotherapy, is not different from the general population. Because of the increased risk long-term of second tumours after multidrug chemotherapy a closer surveillance of these patients is necessary Conclusion: In general, the disease in its persisting or malignant form is 'a cancer model par excellence' because of an identifiable precursor condition, a reliable HCG marker, and sensitivity of the disease to cytotoxic drugs. With current management, retention of fertility is possible and normal reproductive outcome assured.

Gravitational waves : a 100-year tool applied to the dark energy problem

Recent observations from type Ia Supernovae and from cosmic microwave background (CMB) anisotropies have revealed that most of the matter of the Universe interacts in a repulsive manner, composing the so-called dark energy constituent of the Universe. Determining the properties of dark energy is one of the most important tasks of modern cosmology and this is the main motivation for this work. The analysis of cosmic gravitational waves (GW) represents, besides the CMB temperature and polarization anisotropies, an additional approach in the determination of parameters that may constrain the dark energy models and their consistence. In recent work, a generalized Chaplygin gas model was considered in a flat universe and the corresponding spectrum of gravitational waves was obtained. In the present work we have added a massless gas component to that model and the new spectrum has been compared to the previous one. The Chaplygin gas is also used to simulate a L-CDM model by means of a particular combination of parameters so that the Chaplygin gas and the L-CDM models can be easily distinguished in the theoretical scenarios here established. We find that the models are strongly degenerated in the range of frequencies studied. This degeneracy is in part expected since the models must converge to each other when some particular combinations of parameters are considered.

Estado nutricional e estilo de vida em vegetarianos e onívoros, Grande Vitória-ES

Objetivo: Descrever e analisar o estado nutricional e aspectos do estilo de vida de vegetarianos e onívoros residentes na Grande Vitória/ES, na faixa etária de 35 a 64 anos de idade. Material E Métodos: Trata-se de estudo observacional híbrido de casos prevalentes com avaliação retrospectiva da exposição. Os grupos de expostos (134) e não expostos à dieta onívora típica ocidental (67) foram determinados no início da investigação. Foram coletados dados antropométricos, bioquímicos, de atividade física e alimentação através de questionário e 3 recordatórios de 24 horas e diagnosticados sobrepeso, Razão Cintura Quadril (RCQ) inadequada e hipercolesterolemia. Colesterol total e frações, triglicerídeos, ácido úrico, sódio e potássio urinários foram comparados entre os grupos, através do teste t de Student. Foi usado o teste qui-quadrado para comparar proporções, com =0,05. Resultados: Foram encontradas diferenças significativas em relação à ocupação. Duração da atividade física e tempo assistindo televisão e/ou utilizando computador foram maiores entre os onívoros. Os vegetarianos relataram práticas alimentares mais saudáveis e menor consumo de lipídios, proteínas e sódio. Os onívoros apresentaram maior risco de sobrepeso, RCQ inadequada e hipercolesterolemia (valores de P<0,0001). HDL-colesterol não foi diferente nos grupos. Conclusão: Os vegetarianos apresentaram perfil nutricional mais adequado e menor risco para os agravos crônicos estudados, apesar de pequena diferença no padrão de atividade física regular entre os grupos estudados.

Estudo da cinética de extração alcoólica durante o processamento de licor de banana

O licor é uma bebida obtida a partir da mistura de álcool, água, açúcar e compostos aromáticos que podem ser extraídos de ervas, frutas, chocolates entre outros, dando origem a vários tipos e sabores de bebida. A banana é uma fruta perecível, que é produzida durante o ano todo e destaca-se no setor do agronegócio capixaba, sendo, portanto, uma boa alternativa para produção de licor, de cor e sabor bem característicos. O aroma é formado por uma mistura complexa de substâncias e que desempenha papel importante na aceitação do licor. Sua caracterização é feita por técnicas cromatográficas avançadas, como o emprego de GC/MS, e constitui um procedimento indispensável para o desenvolvimento da bebida em destaque. Este estudo teve como objetivo principal analisar o processo de extração dos compostos da banana durante a etapa de infusão para a produção de licor de banana e caracterização química de voláteis do extrato. Foram testadas cinco formulações: 200 g, 400 g, 600 g, 800 g e 1000 g de banana para 1 L de álcool de cereais com graduação alcoólica de 92,8 °GL, para obtenção do extrato hidroalcoólico de banana. Na etapa de extração foram realizadas análises físico-químicas de cor, °Brix, índice de refração, pH e atividade de água. Essas análises permitem determinar a cinética de extração dos compostos, bem como o tempo necessário para sua estabilização. A partir dos extratos, foram produzidos licores misturando-se água, extrato e xarope de açúcar, em proporções para que o licor tivesse 30% (m.v-1) de açúcares adicionados e 18 °GL, e foram realizadas análises físico-químicas no licor recém-preparado e após 60 dias de armazenamento. A análise dos compostos voláteis foi realizada no extrato hidroalcoólico após 21 dias do tratamento 2 (400 g.L-1), tendo a extração desses compostos ocorrido por meio do SPME e injetado no GC/MS. Foi observado que a cinética de extração variou para cada concentração e com o tipo de composto extraído. O tratamento 2 foi o que possuiu melhores características comparado aos demais, pois nessa concentração foi percebida a estabilização da coordenada de cor b* e não foi observado aglomeração de banana. O tempo de estabilização foi de 11 dias e a coordenada de cor b* foi o parâmetro utilizado para determinar o final da extração. Houve variações nos valores das análises físico-químicas entre o tempo 0 e após 60 dias, que podem ter ocorrido devido a reações no processo de maturação. Não foram detectados compostos voláteis de interesse, necessitando de adaptação da metodologia utilizada para avaliação de aroma de extrato hidroalcoólico de banana.

Subsídio ao aprimoramento do manejo da irrigação de consórcios agroflorestais em situação de escassez hídrica

A demanda por água do setor agrícola vem crescendo a cada ano, bem como o aperfeiçoamento do manejo da irrigação. Ainda assim, em locais onde a água encontra-se escassa, os conflitos entre usos e usuários devido a disputas para acesso à água tendem a se intensificar. Na maioria das vezes esse problema está relacionado à ausência de cobertura florestal, levando, por vezes, a problemas socioambientais. Nesse contexto, a pesquisa buscou avaliar o impacto da implantação de sistemas agroflorestais (SAF’s) irrigados na condição hídrica local (de escassez), estabelecendo-se estratégias que os torne atrativos ambientalsocial- e economicamente. Assim, por meio de simulação computacional, alternativas de consórcios agroflorestais foram avaliadas, tomando-se como referência uma região piloto, típica da agricultura espírito-santense, constituída por pequenas propriedades agrícolas de base familiar, inseridas parcialmente em APPs. As espécies banana, pupunha e goiaba foram selecionadas para compor os cenários agroflorestais. Os resultados da pesquisa mostram que os SAF’s irrigados são uma alternativa no sentido de minimizar os conflitos por demandas de água em regiões de escassez hídrica, com a redução de tais demandas o comprometimento de rendimentos financeiros. Além disso, os SAF’s são alternativas para diversificação da renda e para tentar controlar a sazonalidade dos preços de mercado.

Root growth of Arabidopsis thaliana (L.) Heynh. treated with humic acids isolated from typical soils of Rio de Janeiro state, Brazil

Humic substances isolated from soil organic matter had been used as stimulators of plant metabolism. Arabidopsis thaliana (L.) Heynh. with only five chromosomes, short cycle and size, is an important model to evaluate the physiological effects of these substances, which are qualitatively and quantitatively influenced by morphogenesis, mineralogy and chemistry of soils. The objective of this study was to evaluate the ambience effects on bioactivity of humic acids. A and B horizons of four typical soils of the North Fluminense were sampled. After isolation and purification, humic acids were applied to plants in increasing concentrations. The number and length of lateral roots and main root length were evaluated and, subsequently, the concentrations of maximum stimulation were determined by dose-response curves and regression equations. The results showed that more stable humic acids isolated from soil in less advanced stages of weathering, high activity clay and high base saturation resulted in better physiological stimulants for Arabidopsis.

Blood lipid associations in 18 year-old men

The association of cigarette smoking, physical activity at work, and social class with total cholesterol and with high and low density lipoprotein cholesterol were examined in a random sample of 238 males, of 18 years of age, of Rosario, Argerntina. The mean (mg/dl) total serum cholesterol of the whole sample was 174.7, the high density lipoprotein cholesterol 52.8, and the low density lipoprotein cholesterol 121.5. Black tobacco consumers, evenly distributed by social class, had higher levels of total and low density lipoprotein cholesterol. Total cholesterol was higher in the high social class, differently from what smokers' distribution by social class, would lead one to expect. While a highly negative association was found between social class and physical activity at work, there were no significant diferences in lipoprotein levels between manual and non-manual workers. It is possible that the nutritional differences by social class still prevail over the smoking habit in their influence on the lipoprotein levels in these subjects.