Cultural Diversity, Country Size, And The IFRS Adoption Decision

In this paper, we empirically examine the International Financial Reporting Standards (IFRS) adoption decision of 61 countries in an attempt to determine why some countries have adopted IFRS while others, at least to this point in time, have chosen not to adopt.  In particular, we examine the influence of cultural diversity and country size on the adoption decision.  Our results indicate that the IFRS adoption decision is significantly related to the size of the country, while we are unable to document any cultural influences on the decision.  Our chief result is that larger countries are less likely to adopt International Financial Reporting Standards than small countries.  This result is consistent with the notion that larger countries have a well-established set of financial accounting and reporting standards already in place, and therefore would be reluctant to incur the costs of changing to an international set of standards

Inherent Conflicts Of Interest In The Accounting Profession

In this paper, we critically examine three situations in the accounting/auditing profession in which conflicts of interest arise. Specifically, we describe conflicts of interest that occur (1) because audit fees are paid by the very companies being audited, (2) due to the tension built into accountants’ codes of professional ethics between the responsibility to maintain client confidentiality and the need to serve the public trust, and (3) because of most auditors’ perspective of who is their primary client. Based on our analysis, we conclude that these three inherent conflicts of interest, in the absence of some unforeseen revolutionary changes, are likely to persist within the auditing profession. We also conclude that attempts to mitigate some of these conflicts of interest through the Sarbanes-Oxley legislation have only been moderately successful. We therefore propose that audit professionals must learn to identify and manage the conflicts of interest that will likely remain a part of the profession for the indefinite future

FMOS near-IR spectroscopy of Herschel selected galaxies: star formation rates, metallicity and dust attenuation at z~1

We investigate the properties (e.g. star formation rate, dust attentuation, stellar mass and metallicity) of a sample of infrared luminous galaxies at z \sim 1 via near-IR spectroscopy with Subaru-FMOS. Our sample consists of Herschel SPIRE and Spitzer MIPS selected sources in the COSMOS field with photometric redshifts in the range 0.7 < z-phot < 1.8, which have been targeted in 2 pointings (0.5 sq. deg.) with FMOS. We find a modest success rate for emission line detections, with candidate H{\alpha} emission lines detected for 57 of 168 SPIRE sources (34 per cent). By stacking the near-IR spectra we directly measure the mean Balmer decrement for the H{\alpha} and H{\beta} lines, finding a value of = 0.51\pm0.27 for = 10^12 Lsol sources at = 1.36. By comparing star formation rates estimated from the IR and from the dust uncorrected H{\alpha} line we find a strong relationship between dust attenuation and star formation rate. This relation is broadly consistent with that previously seen in star-forming galaxies at z ~ 0.1. Finally, we investigate the metallicity via the N2 ratio, finding that z ~ 1 IR-selected sources are indistinguishable from the local mass-metallicity relation. We also find a strong correlation between dust attentuation and metallicity, with the most metal-rich IR-sources experiencing the largest levels of dust attenuation.Comment: 13 pages, 7 figures, MNRAS accepte

Standalone vertex finding in the ATLAS muon spectrometer

A dedicated reconstruction algorithm to find decay vertices in the ATLAS muon spectrometer is presented. The algorithm searches the region just upstream of or inside the muon spectrometer volume for multi-particle vertices that originate from the decay of particles with long decay paths. The performance of the algorithm is evaluated using both a sample of simulated Higgs boson events, in which the Higgs boson decays to long-lived neutral particles that in turn decay to bbar b final states, and pp collision data at √s = 7 TeV collected with the ATLAS detector at the LHC during 2011

Measurements of Higgs boson production and couplings in diboson final states with the ATLAS detector at the LHC

Measurements are presented of production properties and couplings of the recently discovered Higgs boson using the decays into boson pairs, H →γ γ, H → Z Z∗ →4l and H →W W∗ →lνlν. The results are based on the complete pp collision data sample recorded by the ATLAS experiment at the CERN Large Hadron Collider at centre-of-mass energies of √s = 7 TeV and √s = 8 TeV, corresponding to an integrated luminosity of about 25 fb−1. Evidence for Higgs boson production through vector-boson fusion is reported. Results of combined fits probing Higgs boson couplings to fermions and bosons, as well as anomalous contributions to loop-induced production and decay modes, are presented. All measurements are consistent with expectations for the Standard Model Higgs boson

Measurement of the top quark-pair production cross section with ATLAS in pp collisions at \sqrt{s}=7\TeV

A measurement of the production cross-section for top quark pairs(\ttbar) in $pp$ collisions at \sqrt{s}=7 \TeV is presented using data recorded with the ATLAS detector at the Large Hadron Collider. Events are selected in two different topologies: single lepton (electron $e$ or muon $\mu$) with large missing transverse energy and at least four jets, and dilepton ($ee$, $\mu\mu$ or $e\mu$) with large missing transverse energy and at least two jets. In a data sample of 2.9 pb-1, 37 candidate events are observed in the single-lepton topology and 9 events in the dilepton topology. The corresponding expected backgrounds from non-\ttbar Standard Model processes are estimated using data-driven methods and determined to be $12.2 \pm 3.9$ events and $2.5 \pm 0.6$ events, respectively. The kinematic properties of the selected events are consistent with SM \ttbar production. The inclusive top quark pair production cross-section is measured to be \sigmattbar=145 \pm 31 ^{+42}_{-27} pb where the first uncertainty is statistical and the second systematic. The measurement agrees with perturbative QCD calculations.Comment: 30 pages plus author list (50 pages total), 9 figures, 11 tables, CERN-PH number and final journal adde

Measurement of the top quark pair cross section with ATLAS in pp collisions at √s=7 TeV using final states with an electron or a muon and a hadronically decaying τ lepton

A measurement of the cross section of top quark pair production in proton-proton collisions recorded with the ATLAS detector at the Large Hadron Collider at a centre-of-mass energy of 7 TeV is reported. The data sample used corresponds to an integrated luminosity of 2.05 fb -1. Events with an isolated electron or muon and a τ lepton decaying hadronically are used. In addition, a large missing transverse momentum and two or more energetic jets are required. At least one of the jets must be identified as originating from a b quark. The measured cross section, σtt-=186±13(stat.)±20(syst.)±7(lumi.) pb, is in good agreement with the Standard Model prediction

Cellular Radiosensitivity: How much better do we understand it?

Purpose: Ionizing radiation exposure gives rise to a variety of lesions in DNA that result in genetic instability and potentially tumorigenesis or cell death. Radiation extends its effects on DNA by direct interaction or by radiolysis of H2O that generates free radicals or aqueous electrons capable of interacting with and causing indirect damage to DNA. While the various lesions arising in DNA after radiation exposure can contribute to the mutagenising effects of this agent, the potentially most damaging lesion is the DNA double strand break (DSB) that contributes to genome instability and/or cell death. Thus in many cases failure to recognise and/or repair this lesion determines the radiosensitivity status of the cell. DNA repair mechanisms including homologous recombination (HR) and non-homologous end-joining (NHEJ) have evolved to protect cells against DNA DSB. Mutations in proteins that constitute these repair pathways are characterised by radiosensitivity and genome instability. Defects in a number of these proteins also give rise to genetic disorders that feature not only genetic instability but also immunodeficiency, cancer predisposition, neurodegeneration and other pathologies. Conclusions: In the past fifty years our understanding of the cellular response to radiation damage has advanced enormously with insight being gained from a wide range of approaches extending from more basic early studies to the sophisticated approaches used today. In this review we discuss our current understanding of the impact of radiation on the cell and the organism gained from the array of past and present studies and attempt to provide an explanation for what it is that determines the response to radiation

Hunt for new phenomena using large jet multiplicities and missing transverse momentum with ATLAS in 4.7 fb−1 of √s=7 TeV proton-proton collisions

Results are presented of a search for new particles decaying to large numbers of jets in association with missing transverse momentum, using 4.7 fb−1 of pp collision data at s√=7TeV collected by the ATLAS experiment at the Large Hadron Collider in 2011. The event selection requires missing transverse momentum, no isolated electrons or muons, and from ≥6 to ≥9 jets. No evidence is found for physics beyond the Standard Model. The results are interpreted in the context of a MSUGRA/CMSSM supersymmetric model, where, for large universal scalar mass m 0, gluino masses smaller than 840 GeV are excluded at the 95% confidence level, extending previously published limits. Within a simplified model containing only a gluino octet and a neutralino, gluino masses smaller than 870 GeV are similarly excluded for neutralino masses below 100 GeV