Controllers' Perceptions of the Importance of Accounting Skills to Lodging Managers

Are managerial accounting skills important to all managers? Which of the common managerial accounting skills are the most important to the non- accounting manager? The authors report on their descriptive research gathered from controllers in the hospitality industry which provides guide- lines for managers in these areas.

Stock assessment for fishery management - A framework guide to the stock assessment tools of the Fisheries Management Science Programme (FMSP)

This document provides guidelines for fish stock assessment and fishery management using the software tools and other outputs developed by the United Kingdom's Department for International Development's Fisheries Management Science Programme (FMSP) from 1992 to 2004. It explains some key elements of the precautionary approach to fisheries management and outlines a range of alternative stock assessment approaches that can provide the information needed for such precautionary management. Four FMSP software tools, LFDA (Length Frequency Data Analysis), CEDA (Catch Effort Data Analysis), YIELD and ParFish (Participatory Fisheries Stock Assessment), are described with which intermediary parameters, performance indicators and reference points may be estimated. The document also contains examples of the assessment and management of multispecies fisheries, the use of Bayesian methodologies, the use of empirical modelling approaches for estimating yields and in analysing fishery systems, and the assessment and management of inland fisheries. It also provides a comparison of length- and age-based stock assessment methods. A CD-ROM with the FMSP software packages CEDA, LFDA, YIELD and ParFish is included.

Consensus Statement: Chromosomal Microarray Is a First-Tier Clinical Diagnostic Test for Individuals with Developmental Disabilities or Congenital Anomalies

Chromosomal microarray (CMA) is increasingly utilized for genetic testing of individuals with unexplained developmental delay/intellectual disability (DD/ID), autism spectrum disorders (ASD), or multiple congenital anomalies (MCA). Performing CMA and G-banded karyotyping on every patient substantially increases the total cost of genetic testing. The International Standard Cytogenomic Array (ISCA) Consortium held two international workshops and conducted a literature review of 33 studies, including 21,698 patients tested by CMA. We provide an evidence-based summary of clinical cytogenetic testing comparing CMA to G-banded karyotyping with respect to technical advantages and limitations, diagnostic yield for various types of chromosomal aberrations, and issues that affect test interpretation. CMA offers a much higher diagnostic yield (15%-20%) for genetic testing of individuals with unexplained DD/ID, ASD, or MCA than a G-banded karyotype (similar to 3%, excluding Down syndrome and other recognizable chromosomal syndromes), primarily because of its higher sensitivity for submicroscopic deletions and duplications. Truly balanced rearrangements and low-level mosaicism are generally not detectable by arrays, but these are relatively infrequent causes of abnormal phenotypes in this population (<1%). Available evidence strongly supports the use of CMA in place of G-banded karyotyping as the first-tier cytogenetic diagnostic test for patients with DD/ID, ASD, or MCA. G-banded karyotype analysis should be reserved for patients with obvious chromosomal syndromes (e.g., Down syndrome), a family history of chromosomal rearrangement, or a history of multiple miscarriages.

Heritability of corticosterone response and changes in life history traits during selection in the zebra finch

Vertebrates respond to environmental stressors through the neuro-endocrine stress response, which involves the production of glucocorticoids. We have selected independent, duplicate divergent lines of zebra finches for high, low and control corticosterone responses to a mild stressor. This experiment has shown that over the first four generations, the high lines have demonstrated a significant realized heritability of about 20%. However, the low lines have apparently not changed significantly from controls. This asymmetry in response is potentially because of the fact that all birds appear to be showing increased adaptation to the environment in which they are housed, with significant declines in corticosterone response in control lines as well as low lines. Despite the existence of two- to threefold difference in mean corticosterone titre between high and low lines, there were no observed differences in testosterone titre in adult male birds from the different groups. In addition, there were no consistent, significant differences between the lines in any of the life history variables measured – number of eggs laid per clutch, number of clutches or broods produced per pair, number of fledglings produced per breeding attempt, nor in any of egg, nestling and fledgling mortality. These results highlight the fact that the mechanisms that underlie variation in the avian physiological system can be modified to respond to differences between environments through selection. This adds an additional level of flexibility to the avian physiological system, which will allow it to respond to environmental circumstances.r />

Parasites affect song complexity and neural development in a songbird

There is now considerable evidence that female choice drives the evolution of song complexity in many songbird species. However, the underlying basis for such choice remains controversial. The developmental stress hypothesis suggests that early developmental conditions can mediate adult song complexity by perturbing investment in the underlying brain nuclei during their initial growth. Here, we show that adult male canaries (Serinus canaria), infected with malaria (Plasmodium relictum) as juveniles, develop simpler songs as adults compared to uninfected individuals, and exhibit reduced development of the high vocal centre (HVC) song nucleus in the brain. Our results show how developmental stress not only affects the expression of a sexually selected male trait, but also the structure of the underlying song control pathway in the brain, providing a direct link between brain and behaviour. This novel experimental evidence tests both proximate and ultimate reasons for the evolution of complex songs and supports the Hamilton–Zuk hypothesis of parasite-mediated sexual selection. Together, these results propose how developmental costs may help to explain the evolution of honest advertising in the complex songs of birds.r />

Do European starlings prefer light environments containing UV?

Many captive birds are kept in artificial lighting that is typically deficient in ultraviolet (UV) wavelengths. Most birds can perceive the range of light that humans see but also have an additional retinal cone type that is tuned to UV wavelengths. Consequently, artificial lighting may be detrimental as it might limit the functionality of their vision. We examined the preferences of European starlings, Sturnus vulgaris, for various artificial light environments. In our first experiment, groups of starlings showed a preference for environments that contained UV (UV+) over those where UV wavelengths had been removed (UV -). This preference was not affected by the sex of the individuals within the group or, as shown in a later experiment, by whether the birds had been previously housed in UV+ or UV - conditions. In contrast, individual starlings showed no preference for UV+ over UV - environments, although the power of our test was low. In a subsequent experiment, starling groups preferred the higher of two light intensities that were presented; however, equalizing the overall quantal flux between UV+ and UV - extinguished any preference for UV+ over UV -. The group preference for UV+ conditions in the first experiment may therefore have resulted from a preference for brighter conditions rather than a specific preference for UV. However, equalizing the quantal flux may not equalize perceived brightness, because it is not known how birds' visual systems weight input from each cone type. We conclude that, for nonbreeding, group-housed captive starlings, there is no positive evidence of a preference for the presence of UV as a specific wavelength. (C) 2002 The Association for the Study of Animal Behaviour. Published by Elsevier Science Ltd. All rights reserved.

Does the flicker frequency of fluorescent lighting affect the welfare of captive European starlings?

It is common practice for captive birds to be kept under fluorescent lighting, which typically flickers at either 100Hz (UK) or 120 Hz (USA). Such lighting was developed for human vision and it is thought that birds may be able to detect higher frequencies of flicker than humans. For humans, 100Hz fluorescent lighting has been linked to eyestrain, headaches and migraine, even though this rate of flicker is above the human perceptual flicker-fusion frequency of around 60 Hz. Keeping birds under 100 Hz lighting is therefore potentially detrimental to their welfare. We studied the preferences of wild-caught European starlings, Sturnus vulgaris, for high-frequency (HF, >30 kHz) fluorescent lighting versus conventional low-frequency (LF, 100 Hz) fluorescent lighting. The flicker frequency of the HF lighting would be undetectable to the nervous system of any animal. We also exposed starlings to either HF or LF light for 2 weeks, and investigated the degree of stress caused by each environment by monitoring their behaviour and plasma corticosterone levels. Groups of starlings showed a preference for HF lighting over LF lighting (P < 0.001), which indicates that they can detect a difference between the two lighting conditions and find the HF lighting preferable. However, there were no measurable differences in behaviour or plasma corticosterone levels when the birds were housed under either HF or LF for 2 weeks, thus providing initial evidence that housing starlings under 100Hz lighting may not be detrimental to the welfare of starlings during early captivity. (C) 2003 Elsevier B.V. All rights reserved.

The role of testosterone in bib size determination in the male house sparrow Passer domesticus, is age dependent

Secondary sexual signals are thought to indicate individual quality. In order to understand the evolutionary pressures that give rise to such traits it is important to understand the physiological mechanisms underlying their production. The black bib of the house sparrow Passer domesticus is known to function as a badge of social status in males. Past studies have found that the size of the bib in older males is determined, at least partly, by the androgen testosterone. The immunocompetence handicap hypothesis suggests that testosterone has a key role in maintaining honest signalling – it is both involved in the development or expression of sexual signals and is immunosuppressive. In this paper we test experimentally two hypo theses relating to bib size development, whether 1) testosterone is only immunosuppressive in conditions where the natural feedback loop from the testes has been removed, and 2) testosterone is, in addition to influencing the bib size of older males, responsible for the size of the bib in juvenile sparrows. In the first experiment we found that exogenous testosterone administered to intact males during the winter (when LH and FSH levels are very low and were not artificially increased by castration) caused significant immunosuppression, albeit in interaction with the stress hormone corticosterone. Second, we found that exogenous testosterone administration in castrated fledgling male house sparrows had no effect on subsequent post-juvenile moult bib size relative to controls. Our results suggest that in some circumstances testosterone can be immunosuppressive, but that its role in bib size determination is age-dependent.r />

The Extent on the Nanoscale of Pt-Skin Effects on Oxygen Reduction and Its Influence on Fuel Cell Power

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Well-Alloyed PtFe/C Nanocatalysts of Controlled Composition and Same Particle Size: Oxygen Reduction and Methanol Tolerance

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

The Aerosol OT + n-butanol + n-heptane + water system: Phase behavior, structure characterization, and application to Pt70Fe30 nanoparticle Synthesis

A phase diagram of the pseudo-ternary Aerosol OT (AOT) + n-butanol/n-heptane/water system, at a mass ratio of AOT/n-butanol = 2, is presented. Conductivity measurements showed that within the vast one-phase microemulsion region observed, the structural transition from water-in-oil to oil-in-water microemulsion occurs continuously without phase separation. This pseudo-ternary system was applied to the synthesis of carbon-supported Pt 70Fe30 nanoparticles, and it was found that nanoparticles prepared in microemulsions containing n-butanol have more Fe than those prepared in ternary microemulsions of AOT/n-heptane/water under similar conditions. It was verified that introducing n-butanol as a cosurfactant into the AOT/n-heptane/water system lead to complete reduction of the Fe ions that allowed obtaining alloyed PtFe nanoparticles with the desired composition, without the need of preparing functionalized surfactants and/or the use of inert atmosphere. © 2007 American Chemical Society.

The Measurement of Current Efficiency in Zinc Sulphate Electrolytes Containing Antimony and Cobalt by Hydrogen Evolution

The measurement of current efficiency by hydrogen evolution is based on the assumption that the portion of the current which deposits no zinc will release hydrogen. This assumption is correct for solutions containing no impurities electropositive to zinc.