166 research outputs found

    The Impact Of Communication On The Accounting Firm/Client Relationship

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    This paper presents the results of a study designed to gather information on communication between an accounting firm and its clients.  We first provide descriptive information on clients’ perceptions regarding the frequency, method, and importance of communication with their accounting firm.  We then provide evidence on the relationship between effective communication and both client satisfaction and accounting firm/client conflict.  We find that that the use of effective communication techniques by an accounting firm is positively related to client satisfaction and negatively related to firm/client conflict.  The overall results of this study suggest that accounting firms can effectively use collaborative communication, which focuses on using communication to build better relationships between firms, to manage client relations

    Service Quality In Accounting Firms: The Relationship Of Service Quality To Client Satisfaction And Firm/Client Conflict

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    This paper presents the results of a study using the marketing-based SERVQUAL scale to examine the relationship between service quality and both client satisfaction and firm/client conflict in an accounting firm setting.  Using a sample of 154 clients, we confirm that service quality is positively related to clients’ satisfaction with their accounting firm and negatively related to firm/client conflict.  We also examine the individual dimensions of service quality to provide insight into specific steps accounting firms can take both to increase client satisfaction and to decrease firm/client conflict

    The Relationship Of Service Quality To Client Satisfaction In An Accounting Firm Setting

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    This paper presents the results of a study using the marketing-based SERVQUAL scale to examine the relationship between service quality and client satisfaction in an accounting firm setting.  Using a sample of 154 clients, we confirm that service quality is positively related in clients’ satisfaction with their accounting firm.  More importantly, we examine the individual dimensions of service quality to provide insight into specific steps accounting firms can take to increase client satisfaction

    Direct observation of a surface resonance state and surface band inversion control in black phosphorus

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    We report a Cs-doping-induced band inversion and the direct observation of a surface resonance state with an elliptical Fermi surface in black phosphorus (BP) using angle-resolved photoemission spectroscopy. By selectively inducing a higher electron concentration (1.7 × 1014 cm−2) in the topmost layer, the changes in the Coulomb potential are sufficiently large to cause surface band inversion between the parabolic valence band of BP and a parabolic surface state around the point of the BP Brillouin zone. Tight-binding calculations reveal that band gap openings at the crossing points in the two high-symmetry directions of the Brillouin zone require out-of-plane hopping and breaking of the glide mirror symmetry. Ab initio calculations are in very good agreement with the experiment if a stacking fault on the BP surface is taken into account. The demonstrated level of control over the band structure suggests the potential application of few-layer phosphorene in topological field-effect transistors

    Shell Neurons of the Master Circadian Clock Coordinate the Phase of Tissue Clocks Throughout the Brain and Body

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    Background: Daily rhythms in mammals are programmed by a master clock in the suprachiasmatic nucleus (SCN). The SCN contains two main compartments (shell and core), but the role of each region in system-level coordination remains ill defined. Herein, we use a functional assay to investigate how downstream tissues interpret region-specific outputs by using in vivo exposure to long day photoperiods to temporally dissociate the SCN. We then analyze resulting changes in the rhythms of clocks located throughout the brain and body to examine whether they maintain phase synchrony with the SCN shell or core. Results: Nearly all of the 17 tissues examined in the brain and body maintain phase synchrony with the SCN shell, but not the SCN core, which indicates that downstream oscillators are set by cues controlled specifically by the SCN shell. Interestingly, we also found that SCN dissociation diminished the amplitude of rhythms in core clock gene and protein expression in brain tissues by 50–75 %, which suggests that light-driven changes in the functional organization of the SCN markedly influence the strength of rhythms in downstream tissues. Conclusions: Overall, our results reveal that body clocks receive time-of-day cues specifically from the SCN shell, which may be an adaptive design principle that serves to maintain system-level phase relationships in a changing environment. Further, we demonstrate that lighting conditions alter the amplitude of the molecular clock in downstream tissues, which uncovers a new form of plasticity that may contribute to seasonal changes in physiology and behavior

    Evolution of electronic structure of few-layer phosphorene from angle-resolved photoemission spectroscopy of black phosphorous

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    A complete set of tight-binding parameters for the description of the quasiparticle dispersion relations of black phosphorous (BP) and N-layer phosphorene with N = 1 ...∞ is presented. The parameters, which describe valence and conduction bands, are fit to angle-resolved photoemission spectroscopy (ARPES) data of pristine and lithium doped BP. We show that zone-folding of the experimental three-dimensional electronic band structure of BP is a simple and intuitive method to obtain the layer-dependent two-dimensional electronic structure of few-layer phosphorene. Zone folding yields the band gap of N-layer phosphorene in excellent quantitative agreement to experiments and ab initio calculations. A combined analysis of optical absorption and ARPES spectra of pristine and doped BP is used to estimate a value for the exciton binding energy of BP

    Comprehensive serial analysis of gene expression of the cervical transcriptome

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    <p>Abstract</p> <p>Background</p> <p>More than half of the approximately 500,000 women diagnosed with cervical cancer worldwide each year will die from this disease. Investigation of genes expressed in precancer lesions compared to those expressed in normal cervical epithelium will yield insight into the early stages of disease. As such, establishing a baseline from which to compare to, is critical in elucidating the abnormal biology of disease. In this study we examine the normal cervical tissue transcriptome and investigate the similarities and differences in relation to CIN III by Long-SAGE (L-SAGE).</p> <p>Results</p> <p>We have sequenced 691,390 tags from four L-SAGE libraries increasing the existing gene expression data on cervical tissue by 20 fold. One-hundred and eighteen unique tags were highly expressed in normal cervical tissue and 107 of them mapped to unique genes, most belong to the ribosomal, calcium-binding and keratinizing gene families. We assessed these genes for aberrant expression in CIN III and five genes showed altered expression. In addition, we have identified twelve unique HPV 16 SAGE tags in the CIN III libraries absent in the normal libraries.</p> <p>Conclusion</p> <p>Establishing a baseline of gene expression in normal cervical tissue is key for identifying changes in cancer. We demonstrate the utility of this baseline data by identifying genes with aberrant expression in CIN III when compared to normal tissue.</p

    Using LongSAGE to Detect Biomarkers of Cervical Cancer Potentially Amenable to Optical Contrast Agent Labelling

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    Sixteen longSAGE libraries from four different clinical stages of cervical intraepithelial neoplasia have enabled us to identify novel cell-surface biomarkers indicative of CIN stage. By comparing gene expression profiles of cervical tissue at early and advanced stages of CIN, several genes are identified to be novel genetic markers. We present fifty-six cell-surface gene products differentially expressed during progression of CIN. These cell surface proteins are being examined to establish their capacity for optical contrast agent binding. Contrast agent visualization will allow real-time assessment of the physiological state of the disease process bringing vast benefit to cancer care. The data discussed in this publication have been submitted to NCBIs Gene Expression Omnibus (GEO, http://www.ncbi.nlm.nih.gov/geo/) and are accessible through GEO Series accession number GSE6252

    High RBM3 expression in prostate cancer independently predicts a reduced risk of biochemical recurrence and disease progression

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    <p>Abstract</p> <p>Background</p> <p>High expression of the RNA-binding protein RBM3 has previously been found to be associated with good prognosis in breast cancer, ovarian cancer, malignant melanoma and colorectal cancer. The aim of this study was to examine the prognostic impact of immunohistochemical RBM3 expression in prostate cancer.</p> <p>Findings</p> <p>Immunohistochemical RBM3 expression was examined in a tissue microarray with malignant and benign prostatic specimens from 88 patients treated with radical prostatectomy for localized disease. While rarely expressed in benign prostate gland epithelium, RBM3 was found to be up-regulated in prostate intraepithelial neoplasia and present in various fractions and intensities in invasive prostate cancer. High nuclear RBM3 expression was significantly associated with a prolonged time to biochemical recurrence (BCR) (HR 0.56, 95% CI: 0.34-0.93, <it>p </it>= 0.024) and clinical progression (HR 0.09, 95% CI: 0.01-0.71, <it>p = </it>0.021). These associations remained significant in multivariate analysis, adjusted for preoperative PSA level in blood, pathological Gleason score and presence or absence of extracapsular extension, seminal vesicle invasion and positive surgical margin (HR 0.41, 95% CI: 0.19-0.89, <it>p </it>= 0.024 for BCR and HR 0.06, 95% CI: 0.01-0.50, <it>p = </it>0.009 for clinical progression).</p> <p>Conclusion</p> <p>Our results demonstrate that high nuclear expression of RBM3 in prostate cancer is associated with a prolonged time to disease progression and, thus, a potential biomarker of favourable prognosis. The value of RBM3 for prognostication, treatment stratification and follow-up of prostate cancer patients should be further validated in larger studies.</p
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