A functional microsatellite of the macrophage migration inhibitory factor gene associated with meningococcal disease.

Macrophage migration inhibitory factor (MIF) is an abundantly expressed proinflammatory cytokine playing a critical role in innate immunity and sepsis and other inflammatory diseases. We examined whether functional MIF gene polymorphisms (-794 CATT(5-8) microsatellite and -173 G/C SNP) were associated with the occurrence and outcome of meningococcal disease in children. The CATT(5) allele was associated with the probability of death predicted by the Pediatric Index of Mortality 2 (P=0.001), which increased in correlation with the CATT(5) copy number (P=0.04). The CATT(5) allele, but not the -173 G/C alleles, was also associated with the actual mortality from meningoccal sepsis [OR 2.72 (1.2-6.4), P=0.02]. A family-based association test (i.e., transmission disequilibrium test) performed in 240 trios with 1 afflicted offspring indicated that CATT(5) was a protective allele (P=0.02) for the occurrence of meningococcal disease. At baseline and after stimulation with Neisseria meningitidis in THP-1 monocytic cells or in a whole-blood assay, CATT(5) was found to be a low-expression MIF allele (P=0.005 and P=0.04 for transcriptional activity; P=0.09 and P=0.09 for MIF production). Taken together, these data suggest that polymorphisms of the MIF gene affecting MIF expression are associated with the occurrence, severity, and outcome of meningococcal disease in children.

Size and fat content of gynes in relation to the mode of colony founding in ants (Hymenoptera; Formicidae)

In ants, there are two main processes of colony founding, the independent and the dependent modes. In the first case young queens start colony founding without the help of workers, whereas in the second case they are accompanied by workers. To determine the relation between the mode of colony founding and the physiology of queens, we collected mature gynes of 24 ant species. Mature gynes of species utilizing independent colony founding had a far higher relative fat content than gynes of species employing dependent colony founding. These fat reserves are stored during the period of maturation, i.e. between the time of emergence and mating, and serve as fuel during the time of colony founding to nurture the queen and the brood. Gynes of species founding independently but non claustrally were found to have a relative fat content intermediate between the values found for gynes founding independently and those founding dependently. This suggests that such gynes rely partially on their fat reserves and partially on the energy provided by prey they collect to nurture themselves and the first brood during the time of colony founding. Study of the fat content of mature gynes of all species has shown that it gives a good indication of the mode of colony founding.

On y voit rien. Le recours aux sources de presse pour l'analyse des mobilisations protestataires

Aujourd'hui la PEA est devenue la méthode la plus employée dans le champ des études de mobilisation. Toutefois, il est frappant que les limites, nombreuses, de cette méthode, demeurent peu explorées, malgré une abondante littérature critique. C'est à ces questions des biais propres aux sources de presse dans le cadre de la PEA et aux moyens de les explorer que ce working paper se consacre. Nous commencerons par montrer, en deux temps, comment la question de la systématicité gagne à être explorée à partir d'enquêtes qualitatives, en nous appuyant sur un travail inédit mené naguère auprès du journal Le Monde, dans le cadre d'une recherche collective sur les transformations de l'activisme environnemental en Europe, dont les données seront comparées avec des sources de police, le dépouillement des dépêches de l'Agence France-Presse sur six mois, et surtout une série d'interviews avec des journalistes spécialisés dans l'environnement. L'on revient dans un second temps à la question de la sélectivité des sources en tentant de montrer comment dans toute une série de circonstances et pour toute une série de groupes, les luttes ne sauraient se réduire ni aux événements protestataires ni à un appel à l'Etat ou à l'opinion. L'on espère ainsi proposer des moyens de se garder d'un défaut commun à tout conventionnalisme méthodologique qui, ici comme ailleurs, frappe la recherche, soit la réitération de mesures conventionnelles ayant pour effet de les institutionnaliser en dehors de toute réflexion sur leur pertinence. Protest Events Analysis (PEA) has by no doubts become one the most used method in the field of social movement research. Yet, the numerous biases of that method have not been explored completely, despite a rich litterature. Our paper first proposes a discussion of the systematicity of biases, based on an empirical research on environmental journalists in various French newspapers and Agence France press. Secondly, we deal with the question of selectivity of biases. Finally, we propose some methodological recommendations in order to improve our understanding of social movements and to avoid methodological conventionalism.

Sugarcane response to nitrogen rates, measured by a canopy reflectance sensor

Abstract:The objective of this work was to evaluate whether a canopy sensor is capable of estimating sugarcane response to N, as well as to propose strategies for handling the data generated by this device during the decision-making process for crop N fertilization. Four N rate-response experiments were carried out, with N rates varying from 0 to 240 kg ha-1. Two evaluations with the canopy sensor were performed when the plants reached average stalk height of 0.3 and 0.5 m. Only two experiments showed stalk yield response to N rates. The canopy sensor was able to identify the crop response to different N rates and the relationship of the nutrient with sugarcane yield. The response index values obtained from the canopy sensor readings were useful in assessing sugarcane response to the applied N rate. Canopy reflectance sensors can help to identify areas responsive to N fertilization and, therefore, improve sugarcane fertilizer management.

Desempenho produtivo e parâmetros sanguíneos de vacas leiteiras em pastejo suplementadas com resíduos de feijão

Resumo: O objetivo deste trabalho foi avaliar o efeito da alimentação suplementar de resíduos de feijão no desempenho produtivo e nos parâmetros sanguíneos de vacas leiteiras em pastejo. Foram utilizadas oito vacas mestiças, com peso médio de 500 kg, distribuídas em duplo quadrado latino 4×4, alimentadas com alimentação suplementar de 134, 240, 348 e 449 g kg-1 de resíduos de feijão na ração concentrada. Os animais receberam a suplementação após a ordenha no período da manhã e da tarde. A inclusão de resíduos de feijão não alterou os pesos corporais médios e os escores corporais; no entanto, reduziu a produção de leite. Os teores de gordura, proteína bruta, lactose e extrato seco total não foram alterados pela inclusão dos resíduos de feijão. A concentração sanguínea de glicose e colesterol não foi alterada pela adição do resíduo antes do fornecimento de ração concentrada e nem quatro e seis horas após essa alimentação. A inclusão dos resíduos de feijão na ração concentrada de vacas leiteiras em pastejo, com produção média diária de 13 kg, reduz a produção de leite. Todavia, a utilização desses resíduos pouco influencia a composição do leite e os parâmetros sanguíneos.

Effective corporate governance : experimental evidence on international auditors'judgments and the contribution of financial accounting education

1 Summary This dissertation deals with two major aspects of corporate governance that grew in importance during the last years: the internal audit function and financial accounting education. In three essays, I contribute to research on these topics which are embedded in the broader corporate governance literature. The first two essays consist of experimental investigations of internal auditors' judgments. They deal with two research issues for which accounting research lacks evidence: The effectiveness of internal controls and the potentially conflicting role of the internal audit function between management and the audit committee. The findings of the first two essays contribute to the literature on internal auditors' judgment and the role of the internal audit function as a major cornerstone of corporate governance. The third essay theoretically examines a broader issue but also relates to the overall research question of this dissertation: What contributes to effective corporate governance? This last essay takes the perspective that the root for quality corporate governance is appropriate financial accounting education. r develop a public interest approach to accounting education that contributes to the literature on adequate accounting education with respect to corporate governance and accounting harmonization. The increasing importance of both the internal audit function and accounting education for corporate governance can be explained by the same recent fundamental changes that still affect accounting research and practice. First, the Sarbanes-Oxley Act of 2002 (SOX, 2002) and the 8th EU Directive (EU, 2006) have led to a bigger role for the internal audit function in corporate governance. Their implications regarding the implementation of audit committees and their oversight over internal controls are extensive. As a consequence, the internal audit function has become increasingly important for corporate governance and serves a new master (i.e. the audit committee) within the company in addition to management. Second, the SOX (2002) and the 8th EU Directive introduced additional internal control mechanisms that are expected to contribute to the reliability of financial information. As a consequence, the internal audit function is expected to contribute to a greater extent to the reliability of financial statements. Therefore, effective internal control mechanisms that strengthen objective judgments and independence become important. This is especially true when external- auditors rely on the work of internal auditors in the context of the International Standard on Auditing (ISA) 610 and the equivalent US Statement on Auditing Standards (SAS) 65 (see IFAC, 2009 and AICPA, 1990). Third, the harmonization of international reporting standards is increasingly promoted by means of a principles-based approach. It is the leading approach since a study of the SEC (2003) that was required by the SOX (2002) in section 108(d) was in favor of this approach. As a result, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) commit themselves to the development of compatible accounting standards based on a principles-based approach. Moreover, since the Norwalk Agreement of 2002, the two standard setters have developed exposure drafts for a common conceptual framework that will be the basis for accounting harmonization. The new .framework will be in favor of fair value measurement and accounting for real-world economic phenomena. These changes in terms of standard setting lead to a trend towards more professional judgment in the accounting process. They affect internal and external auditors, accountants, and managers in general. As a consequence, a new competency set for preparers and users of financial statements is required. The basil for this new competency set is adequate accounting education (Schipper, 2003). These three issues which affect corporate governance are the initial point of this dissertation and constitute its motivation. Two broad questions motivated a scientific examination in three essays: 1) What are major aspects to be examined regarding the new role of the internal audit function? 2) How should major changes in standard setting affect financial accounting education? The first question became apparent due to two published literature reviews by Gramling et al. (2004) and Cohen, Krishnamoorthy & Wright (2004). These studies raise various questions for future research that are still relevant and which motivate the first two essays of my dissertation. In the first essay, I focus on the role of the internal audit function as one cornerstone of corporate governance and its potentially conflicting role of serving both management and the audit committee (IIA, 2003). In an experimental study, I provide evidence on the challenges for internal auditors in their role as servant for two masters -the audit committee and management -and how this influences internal auditors' judgment (Gramling et al. 2004; Cohen, Krishnamoorthy & Wright, 2004). I ask if there is an expectation gap between what internal auditors should provide for corporate governance in theory compared to what internal auditors are able to provide in practice. In particular, I focus on the effect of serving two masters on the internal auditor's independence. I argue that independence is hardly achievable if the internal audit function serves two masters with conflicting priorities. The second essay provides evidence on the effectiveness of accountability as an internal control mechanism. In general, internal control mechanisms based on accountability were enforced by the SOX (2002) and the 8th EU Directive. Subsequently, many companies introduced sub-certification processes that should contribute to an objective judgment process. Thus, these mechanisms are important to strengthen the reliability of financial statements. Based on a need for evidence on the effectiveness of internal control mechanisms (Brennan & Solomon, 2008; Gramling et al. 2004; Cohen, Krishnamoorthy & Wright, 2004; Solomon & Trotman, 2003), I designed an experiment to examine the joint effect of accountability and obedience pressure in an internal audit setting. I argue that obedience pressure potentially can lead to a negative influence on accountants' objectivity (e.g. DeZoort & Lord, 1997) whereas accountability can mitigate this negative effect. My second main research question - How should major changes in standard setting affect financial accounting education? - is investigated in the third essay. It is motivated by the observation during my PhD that many conferences deal with the topic of accounting education but very little is published about what needs to be done. Moreover, the Endings in the first two essays of this thesis and their literature review suggest that financial accounting education can contribute significantly to quality corporate governance as argued elsewhere (Schipper, 2003; Boyce, 2004; Ghoshal, 2005). In the third essay of this thesis, I therefore focus on approaches to financial accounting education that account for the changes in standard setting and also contribute to corporate governance and accounting harmonization. I argue that the competency set that is required in practice changes due to major changes in standard setting. As the major contribution of the third article, I develop a public interest approach for financial accounting education. The major findings of this dissertation can be summarized as follows. The first essay provides evidence to an important research question raised by Gramling et al. (2004, p. 240): "If the audit committee and management have different visions for the corporate governance role of the IAF, which vision will dominate?" According to the results of the first essay, internal auditors do follow the priorities of either management or the audit committee based on the guidance provided by the Chief Audit executive. The study's results question whether the independence of the internal audit function is actually achievable. My findings contribute to research on internal auditors' judgment and the internal audit function's independence in the broader frame of corporate governance. The results are also important for practice because independence is a major justification for a positive contribution of the internal audit function to corporate governance. The major findings of the second essay indicate that the duty to sign work results - a means of holding people accountable -mitigates the negative effect of obedience pressure on reliability. Hence, I found evidence that control .mechanisms relying on certifications may enhance the reliability of financial information. These findings contribute to the literature on the effectiveness of internal control mechanisms. They are also important in the light of sub-certification processes that resulted from the Sarbanes-Oxley Act and the 8th EU Directive. The third essay contributes to the literature by developing a measurement framework that accounts for the consequences of major trends in standard setting. Moreovér, it shows how these trends affect the required .competency set of people dealing with accounting issues. Based on this work, my main contribution is the development of a public interest approach for the design of adequate financial accounting curricula. 2 Serving two masters: Experimental evidence on the independence of internal auditors Abstract Twenty nine internal auditors participated in a study that examines the independence of internal auditors in their potentially competing roles of serving two masters: the audit committee and management. Our main hypothesis suggests that internal auditors' independence is not achievable in an institutional setting in which internal auditors are accountable to two different parties with potentially differing priorities. We test our hypothesis in an experiment in which the treatment consisted of two different instructions of the Chief audit executive; one stressing the priority of management (cost reduction) and one stressing the priority of the audit committee (effectiveness). Internal auditors had to evaluate internal controls and their inherent costs of different processes which varied in their degree of task complexity. Our main results indicate that internal auditors' evaluation of the processes is significantly different when task complexity is high. Our findings suggest that internal auditors do follow the priorities of either management or the audit committee depending on the instructions of a superior internal auditor. The study's results question whether the independence of the internal audit function is actually achievable. With our findings, we contribute to research on internal auditors' judgment and the internal audit function's independence in the frame of corporate governance.

Crescimento de porta-enxertos de citros em tubetes influenciados por doses de N

Este trabalho teve como objetivo avaliar os efeitos de doses de N (0; 400; 800; 1.600; 3.200 e 4.800 mg/dm³ de N no substrato) sobre o crescimento de porta-enxertos de citros cultivados em tubetes. Os porta-enxertos limoeiros-'Cravo' e 'Volkameriano' mostraram maior crescimento, sendo que as tangerineiras-'Cleópatra' e 'Sunki' apresentaram crescimento intermediário, e o híbrido 'Tangelo-Orlando' exibiu crescimento inferior. A adição de doses crescentes de N, utilizando-se do fertilizante uréia em cobertura, promoveu acréscimos nos teores de N-total na matéria seca da parte aérea destes porta-enxertos e aumento no crescimento dos porta-enxertos. Aos 120 dias após a semeadura, o limoeiro-'Cravo' apresentou altura máxima de 13,3 cm quando adubado com 1.240 mg/dm³ de N no substrato, sendo que o limoeiro-'Volkameriano' apresentou altura máxima de 12,3 cm adubado com 1.417 mg/dm³ de N no substrato. A tangerineira-'Cleópatra' apresentou altura máxima estimada de 12,0 cm quando adubada com 1.170 mg/dm³ de N no substrato, sendo que a tangerineira-'Sunki' apresentou altura de 10,1 cm adubada com 1.145 mg/dm³ de N no substrato, aos 120 dias após a semeadura. O híbrido 'Tangelo-Orlando' exibiu altura máxima de 9,1cm quando foi aplicada a dose de 1.117 mg/dm³ de N no substrato, aos 120 dias após a semeadura.