On correspondence between right near-domains and sharply 2-transitive groups

The right near-domain is defined to loosen near-domain axioms. Correspondence of a class of the right near-domains and a class of sharply 2--transitive groups is constructed

Does Italy Have a Stronger National Level of Industry Expertise Than a Local Level?

We examine whether national industry expertise in Italy is more dominant than local expertise. Prior studies from Australia, U.S., and U.K. show that audit fees for industry experts are priced at a higher premium at the local level than the national level. These countries have voluntary audit firm rotation, while Italy has mandatory audit firm rotation (MAFR). We predict that Italy has a stronger national level of industry expertise than a local level, in order to better retain and transfer industry expertise. To investigate, we compare audit fee premiums of national industry experts to local levels. Using hand-collected audit fees, we find that the audit fee premium for industry expertise is greater at the national level than the local level. We find corroborating results with audit hours. To provide further support, we conduct analysis for a neighboring country that does not have audit firm rotation. Using hand-collected data from Germany, we find that audit fee premiums for national industry expertise does not dominate over local industry expertise. Our study has implications for countries that recently adopted mandatory audit firm rotation and for countries that discuss such adoption in the future. However, the larger size of Germany does not rule out that size is a factor

Phylogeny, phylogeography and hybridization of Caucasian barbels of the genus Barbus (Actinopterygii, Cyprinidae)

Phylogenetic relationships and phylogeography of six species of Caucasian barbels, the genus Barbus s. str., were studied based on extended geographic coverage and using mtDNA and nDNA markers. Based on 27 species studied, matrilineal phylogeny of the genus Barbus is composed of two clades ¿ (a) West European clade, (b) Central and East European clade. The latter comprises two subclades: (b1) Balkanian subclade, and (b2) Ponto-Caspian one that includes 11 lineages mainly from Black and Caspian Sea drainages. Caucasian barbels are not monophyletic and subdivided for two groups. The Black Sea group encompasses species from tributaries of Black Sea including re-erected B. rionicus and excluding B. kubanicus. The Caspian group includes B. ciscaucasicus, B. cyri (with B. goktschaicus that might be synonymized with B. cyri), B. lacerta from the Tigris-Euphrates basin and B. kubanicus from the Kuban basin. Genetic structure of Black Sea barbels was influenced by glaciation-deglaciation periods accompanying by freshwater phases, periods of migration and colonization of Black Sea tributaries. Intra- and intergeneric hybridization among Caucasian barbines was revealed. In the present study, we report about finding of B. tauricus in the Kuban basin, where only B. kubanicus was thought to inhabit. Hybrids between these species were detected based on both mtDNA and nDNA markers. Remarkably, Kuban population of B. tauricus is distant to closely located conspecific populations and we consider it as relic. We highlight revealing the intergeneric hybridization between evolutionary tetraploid (2n=100) B. goktschaicus and evolutionary hexaploid (2n=150) Capoeta sevangi in Lake Sevan.The study was supported by Russian Science Foundation (grant no. 15-14-10020); final stage of the study was supported by Russian Foundation for Basic Research (grants nos. 18-54-05003 and 19-04-00719)

Genome-wide sequence analyses of ethnic populations across Russia

The Russian Federation is the largest and one of the most ethnically diverse countries in the world, however no centralized reference database of genetic variation exists to date. Such data are crucial for medical genetics and essential for studying population history. The Genome Russia Project aims at filling this gap by performing whole genome sequencing and analysis of peoples of the Russian Federation. Here we report the characterization of genome-wide variation of 264 healthy adults, including 60 newly sequenced samples. People of Russia carry known and novel genetic variants of adaptive, clinical and functional consequence that in many cases show allele frequency divergence from neighboring populations. Population genetics analyses revealed six phylogeographic partitions among indigenous ethnicities corresponding to their geographic locales. This study presents a characterization of population-specific genomic variation in Russia with results important for medical genetics and for understanding the dynamic population history of the world's largest country

Biological Earth observation with animal sensors

Space-based tracking technology using low-cost miniature tags is now delivering data on fine-scale animal movement at near-global scale. Linked with remotely sensed environmental data, this offers a biological lens on habitat integrity and connectivity for conservation and human health; a global network of animal sentinels of environmen-tal change

Auditor Regional Industry Specialization: Effect on Audit Pricing and Audit Quality

This paper examines the pricing and audit quality of Big 4 industry experts at the regional level. Prior research has found that national and office level industry specialization is positively associated with audit fees and higher audit quality, but regional industry specialization has not yet been examined. Big 4 audit firms geographically organize within unique regions by focusing on hiring, industry-specific training, quality assurance, and advising offices within the region. Within these regions are specific industries which are more dominant than in other regions, which increase the likelihood of regional industry specialization. I find that regional industry specialists, particularly at the joint city-regional level, charge significant audit fee premiums and their clients have lower abnormal accruals. This study contributes to the industry specialization literature by documenting an additional level of industry expertise

Audit fee premium for national and local level of industry expertise in Italy

Abstract Purpose – This study aims to examine whether national industry expertise in Italy is more dominant than local expertise. Prior studies from Australia, USA and UK show that audit fees for industry experts are priced at a higher premium at the local level than the national level. These countries have voluntary audit firm rotation, while Italy has mandatory audit firm rotation (MAFR). The authors predict that Italy has a stronger national than local level of industry expertise, to better retain and transfer industry expertise. Design/methodology/approach – The authors compare audit fee premiums of national industry experts to local levels, using quantitative (multivariate tests) and qualitative (interviews) methodology. Findings – Using hand-collected audit fees, the authors find that the audit fee premium for industry expertise is greater at the national level than the local level. The authors find corroborating results with audit hours. To provide further support, the authors conduct analysis for a neighboring country that does not have audit firm rotation. Using hand-collected data from Germany, the authors find that audit fee premiums from national industry expertise are no different from local industry expertise. Originality/value – The present study study has theoretical and practical implications, for European Union countries, which recently adoptedMAFR and for countries considering adoption in the futur