Accounting Hall of Fame 2000 induction: Joel S. Demski

For the induction of Joel S. Demski there were: Remarks by Professor Charles T. Horngren, Standford University, Hall of Fame member; Citation prepared by Daniel L. Jensen, The Ohio State University, read by Charles T. Horngren; Response by Joel S. Demski, University of Florida

Search for a periodic signal from Cygnus X-3 usingmuons observed underground in the Frejus detector (4800 mwe)

Periodic signals from Cygnus X-3 in the ultra high energy range were recently reported by air shower arrays and attributed to gamma rays. Although gamma rays are expected to produce muon-poor showers, the preceding observations have stimulated similar studies based on underground muons. Two groups have claimed a significant underground signal coming from Cygnus X-3. The results are, however, extremely difficult to explain in the present framework of particle physics, and clearly need confirmation. The preliminary results obtained from the Frejus underground detector during its first 16 months of operation (March 1984 to June 1985) are presented

Diagnosis and Resistance Breeding of Peanut Bud Necrosis Virus

he occurrence of peanut bud necrosis (PBN) disease in India was first reported in 1968. The high incidence of PBN disease during the 1960s coincided with large-scale imports of the peanut cultivars Asiria Mwitundae and Spanish Improved, both of which are highly susceptible to PBN. Since then, a number of reports have been published in India describing bud necrosis under at least seven different names (Reddy 1988). Crop losses due to PBN have been estimated at USD89 million per year in India during 1976–1986. The disease is also currently recognized as economically important in Nepal (Sharma 1996), in Sri Lanka, and in Thailand (Wongkaew 1995). The causal agent of PBN was originally reported as tomato spotted wilt virus (TSWV) (Ghanekar et al. 1979). Since then, methods to purify the causal virus of PBN have been developed, which facilitated the production of good quality antisera. On the basis of serological relationships, some physicochemical properties, and thrips transmission, it was shown that the causal virus of PBN in India was a distinct tospovirus that was named peanut bud necrosis virus (PBNV, Reddy et al. 1992). These results were subsequently confirmed by Adam et al. (1993). Later, monoclonal antibodies (MAbs) have been produced against the nucleocapsid (N) protein of PBNV (Poul et al. 1992). Antibodies from nine clones failed to react with a TSWV-lettuce (TSWV-L) isolate and with an impatiens necrotic spot virus (INSV) by triple-antibody sandwich enzyme-linked immunosorbent assay (TAS-ELISA) (coating of PBNV polyclonal antiserum, addition of antigen followed by addition of MAbs and antimouse IgGs conjugated to alkaline phosphatase). Of 16 MAbs produced against TSWV-L (Hsu et al. 1990), 12 H5 Al (f), 12 H5 H5 (

Bud Necrosis: A Disease of Groundnut Caused by Tomato Spotted Wilt Virus

This is the first ICRISAT Information Bulletin that deals with a virus disease of groundnut. Attention is focused on bud necrosis disease, caused by tomato spotted wilt virus, because of its economic significance on three continents. Epidemics build up rapidly with little warning and cause serious losses to growers. Protocols for purification and identification of the virus are given in detail. The symptoms of the disease in groundnut are illustrated. Procedures for a simple enzyme-linked immunosorbent assay for the detection of the virus are given. The identification of the vector insects—species of Thysanoptera (thrips)—is difficult, and is still to be fully resolved. But a key is provided as an aid in identifying seven thrips species that have been implicated as vectors of tomato spotted wilt virus on groundnut. The current situation concerning management of bud necrosis disease is outlined. Suitable insecticides, cultural practices, biological control, and host-plant resistance are discussed to assist crop protection and extension workers in formulating integrated management systems appropriate to their particular situations

Courtship and mating behaviour of manta rays Mobula alfredi and M. birostris in the Maldives

The aim of this 14 year study was to elucidate the entire courtship and mating behaviour of manta rays Mobula alfredi and M. birostris using behavioural observations, video and photographic records. From 2003 to 2016, over 11,000 surveys were undertaken at known manta ray aggregation sites in the Maldives to record any observed manta rays reproductive activity. From 47,591 photo-ID sightings, 4,247 individual M. alfredi were identified and 226 individual M. birostris from 229 photo-ID sightings, all recorded at 22 atolls across 265 different sites. Courtship activity was observed on 206 surveys at 30 different sites. A total of 229 courtship events were recorded, with 90% (n = 205) of them occurring at cleaning sites. The observed courtship activity was categorised into seven distinct stages which are described in detail: initiation, endurance, evasion, pre-copulatory positioning, copulation, post-copulatory holding and separation. Photographs provide the first scientific record of the entirety of manta rays courtship and mating. Both M. alfredi and M. birostris appear to engage in the same elaborate courtship rituals, exhibiting the same behaviours during all stages of the courtship and mating process. KEYWORDS

Separation – integration – and now …? - An historical perspective on the relationship between German management accounting and financial accounting

German accounting has traditionally followed a dual ledger approach with strictly separated internal cost accounting, as the basis for management information, and external financial accounting focusing on creditor protection and based on the commercial law. However, the increased adoption of integrated accounting system implies a significant change in the relationship between financial and management accounting systems. We use Hegelian dialectic to trace the historical development of German accounting from separated systems towards antithetical propositions of full integration, and the emergence of partial integration as the synthesis of this transformation process. For this reason, our paper provides a comprehensive analysis of the literature on the relationship between financial and management accounting in Germany. On this basis, we elaborate how financial accounting in Germany has been shaped by its economic context and legislation, and how financial accounting – accompanied by institutional pressures – in turn influenced management accounting. We argue that the changing relationship between management and financial accounting in the German context illustrates how current accounting practice is shaped not only by its environment, but also by its historical path. Based on this reasoning, we discuss several avenues for future research

The Role of Information and Financial Reporting in Corporate Governance and Debt Contracting

We review recent literature on the role of financial reporting transparency in reducing governance-related agency conflicts among managers, directors, and shareholders, as well as in reducing agency conflicts between shareholders and creditors, and offer researchers some suggested avenues for future research. Key themes include the endogenous nature of debt contracts and governance mechanisms with respect to information asymmetry between contracting parties, the heterogeneous nature of the informational demands of contracting parties, and the heterogeneous nature of the resulting governance and debt contracts. We also emphasize the role of a commitment to financial reporting transparency in facilitating informal multiperiod contracts among managers, directors, shareholders, and creditors

Fish Intelligence, Sentience and Ethics

Fish are one of the most highly utilised vertebrate taxa by humans; they are harvested from wild stocks as part of global fishing industries, grown under intensive aquaculture conditions, are the most common pet and are widely used for scientific research. But fish are seldom afforded the same level of compassion or welfare as warm-blooded vertebrates. Part of the problem is the large gap between people’s perception of fish intelligence and the scientific reality. This is an important issue because public perception guides government policy. The perception of an animal’s intelligence often drives our decision whether or not to include them in our moral circle. From a welfare perspective, most researchers would suggest that if an animal is sentient, then it can most likely suffer and should therefore be offered some form of formal protection. There has been a debate about fish welfare for decades which centres on the question of whether they are sentient or conscious. The implications for affording the same level of protection to fish as other vertebrates are great, not least because of fishing-related industries. Here, I review the current state of knowledge of fish cognition starting with their sensory perception and moving on to cognition. The review reveals that fish perception and cognitive abilities often match or exceed other vertebrates. A review of the evidence for pain perception strongly suggests that fish experience pain in a manner similar to the rest of the vertebrates. Although scientists cannot provide a definitive answer on the level of consciousness for any nonhuman vertebrate, the extensive evidence of fish behavioural and cognitive sophistication and pain perception suggests that best practice would be to lend fish the same level of protection as any other vertebrate