First Scarab Host for \u3ci\u3eStrongygaster Triangulifer\u3c/i\u3e (Diptera: Tachinidae): the Dung Beetle, \u3ci\u3eAphodius Fimetarius\u3c/i\u3e (Coleoptera: Scarabaeidae)

We report Strongygaster (=Hyalomyodes ) triangulifer as a solitary primary parasite of the adult introduced dung beetle, Aphodius fimetarius. This is the first record of this tachinid fly parastizing scarab

Impact of Assurance Level and Tax Status on the Tendency of Relatively Small Manufacturers to Manage Production and Earnings

The number and importance of private companies in the United States indicates that reliable quality of financial accounting reports (QFAR) of private companies that are useful for decision making is likely to be important for economic growth. Most previous research examining QFAR addressed earnings management among publicly-traded companies. This study extends prior literature by examining whether abnormal production of public and private companies is impacted by (i) assurance type (PCAOB-audit, GAAS-audit, and SSARS-Review), (ii) tax status (separately taxed versus pass-through entity) of private companies, and (iii) relative size. An audit of financial statements provides a high degree of assurance, whereas a review provides limited assurance. Due to data limitations with our private company sample, this study focuses on earnings management through abnormal production by manufacturing companies. When examining companies that just met the benchmark of prior years\u27 earnings or zero earnings we found positive abnormal production for publicly traded companies and privately held audited-taxable companies, but not for other privately held companies. Not identified in previous studies, we find that abnormal production of similarly sized public companies and private companies differ. Our findings provide evidence relevant to the Big GAAP/Little GAAP debate and that one set of accounting standards may not satisfy all public and private company financial statement users. Also, results of this study support the recommendations of the Financial Accounting Foundation’s Blue Ribbon Panel’s Report for establishing a separate private company standards board to help ensure appropriate modifications to GAAP

The Use of Blended Data to Improve Public Assistance Programs: Results from a Partnership between the U.S. Census Bureau, USDA, and State Program Agencies

The Census Bureau is partnering with state public assistance agencies to acquire program participation data and estimate new statistics that deepen a state’s understanding of program participants and improve outreach efforts to those who are eligible but do not participate. In collaboration with the Economic Research Service and the Food and Nutrition Service within the United States Department of Agriculture, the Census Bureau obtains individual-level program participation administrative records (AR) data for three state programs, the Supplemental Nutrition Assistance Program (SNAP), Temporary Aid for Needy Families (TANF), and the Special Supplemental Nutrition Program for Women, Infants and Children (WIC). The Census Bureau constructs a unique data set for each state program by linking the AR data to survey response data for the same individuals. These linked data enable the Census Bureau to model which survey respondents are eligible for program participation and also to observe which eligible individuals participate in the program. The Census Bureau then estimates eligibility and participation rates by a variety of demographic and economic characteristics and by county. The individual-level data also enable the Census Bureau to construct a statistical profile of eligible individuals and families that do not participate to assist state agencies with their outreach programs. All statistical results provided back to state agencies in table reports and data visualizations are reviewed to insure that individual identities are protected and not disclosed. This paper will present results for several state programs that have partnered the Census Bureau

The Auditor’s Report on Internal Control & Fraud Detection Responsibility: A Comparison of French and U.S. Users’ Perceptions

The AICPA recently finished a harmonization project to converge U.S. audit standards with those of the International Audit and Assurance Standards Board. The assumption implicit in this project is that users of financial statements will benefit from a converged, or consistent set of audit standards. Additionally, the AICPA’s clarified auditing standard AU-C700, Audit Conclusions and Reporting, now requires explicit acknowledgement of the auditor’s responsibility for fraud procedures in the auditor’s report, which is the focus of advisory committees in both the U.S. Department of Treasury and the European Commission. Therefore, the purpose of this study is to investigate how users (U.S. and French) rate a harmonized audit communication. Specifically, we test perceptions of the auditor’s internal control report using the PCAOB’s AS2 report. Results indicate that U.S. and French users rate the report similarly, with no significant differences along dimensions of readability, reliability, and liability. Additionally, we investigate how user perceptions change when evaluating a report that contains wording as to the auditor’s fraud detection responsibility. Results indicate that while U.S. users’ perceptions increase positively when fraud wording is added, French perceptions remain unchanged. Overall, our results suggest that both U.S. and non-U.S. users perceive the information from an auditor’s internal control report the same. However, specific wording changes (like fraud) do not universally increase positive perceptions perhaps because of country-specific legal and regulatory environments

The distance and neutral environment of the massive stellar cluster Westerlund 1

The goal of this study is to determine a distance to Westerlund 1 independent of the characteristics of the stellar population and to study its neutral environment, using observations of atomic hydrogen. The HI observations are taken from the Southern Galactic Plane Survey to study HI absorption in the direction of the HII region created by the members of Westerlund 1 and to investigate its environment as observed in the HI line emission. A Galactic rotation curve was derived using the recently revised values for the Galactic centre distance of $R_\odot = 7.6$ kpc, and the velocity of the Sun around the Galactic centre of $\Theta_\odot = 214$ km s$^{-1}$. The newly determined rotation model leads us to derive a distance of $3.9\pm 0.7$ kpc to Westerlund 1, consistent with a location in the Scutum-Crux Arm. Included in this estimate is a very careful investigation of possible sources of error for the Galactic rotation curve. We also report on small expanding HI features around the cluster with a maximum dynamic age of 600,000 years and a larger bubble which has a minimum dynamic age of 2.5 million years. Additionally we re-calculated the kinematic distances to nearby HII regions and supernova remnants based on our new Galaxic rotation curve. We propose that in the early stages of the development of Wd 1 a large interstellar bubble of diameter about 50 pc was created by the cluster members. This bubble has a dynamic age similar to the age of the cluster. Small expanding bubbles, with dynamical ages $\sim 0.6$ Myr are found around Wd 1, which we suggest consist of recombined material lost by cluster members through their winds.Comment: 8 pages, accepted for publication in A&

Cardiosphere-derived cells demonstrate metabolic flexibility that Is influenced by adhesion status

Adult stem cells demonstrate metabolic flexibility that is regulated by cell adhesion status. The authors demonstrate that adherent cells primarily utilize glycolysis, whereas suspended cells rely on oxidative phosphorylation for their ATP needs. Akt phosphorylation transduces adhesion-mediated regulation of energy metabolism, by regulating translocation of glucose transporters (GLUT1) to the cell membrane and thus, cellular glucose uptake and glycolysis. Cell dissociation, a pre-requisite for cell transplantation, leads to energetic stress, which is mediated by Akt dephosphorylation, downregulation of glucose uptake, and glycolysis. They designed hydrogels that promote rapid cell adhesion of encapsulated cells, Akt phosphorylation, restore glycolysis, and cellular ATP levels

Elastin is Localised to the Interfascicular Matrix of Energy Storing Tendons and Becomes Increasingly Disorganised With Ageing

Tendon is composed of fascicles bound together by the interfascicular matrix (IFM). Energy storing tendons are more elastic and extensible than positional tendons; behaviour provided by specialisation of the IFM to enable repeated interfascicular sliding and recoil. With ageing, the IFM becomes stiffer and less fatigue resistant, potentially explaining why older tendons become more injury-prone. Recent data indicates enrichment of elastin within the IFM, but this has yet to be quantified. We hypothesised that elastin is more prevalent in energy storing than positional tendons, and is mainly localised to the IFM. Further, we hypothesised that elastin becomes disorganised and fragmented, and decreases in amount with ageing, especially in energy storing tendons. Biochemical analyses and immunohistochemical techniques were used to determine elastin content and organisation, in young and old equine energy storing and positional tendons. Supporting the hypothesis, elastin localises to the IFM of energy storing tendons, reducing in quantity and becoming more disorganised with ageing. These changes may contribute to the increased injury risk in aged energy storing tendons. Full understanding of the processes leading to loss of elastin and its disorganisation with ageing may aid in the development of treatments to prevent age related tendinopathy

Waveguide-integrated and portable optomechanical magnetometer

Optomechanical magnetometers enable highly sensitive magnetic field sensing. However, all such magnetometers to date have been optically excited and read-out either via free space or a tapered optical fiber. This limits their scalability and integrability, and ultimately their range of applications. Here, we present an optomechanical magnetometer that is excited and read out via a suspended optical waveguide fabricated on the same silicon chip as the magnetometer. Moreover, we demonstrate that thermomechanical noise limited sensitivity is possible using portable electronics and laser. The magnetometer employs a silica microdisk resonator selectively sputtered with a magnetostrictive film of galfenol (FeGa) which induces a resonant frequency shift in response to an external magnetic field. Experimental results reveal the retention of high quality-factor optical whispering gallery mode resonances whilst also demonstrating high sensitivity and dynamic range in ambient conditions. The use of off-the-shelf portable electronics without compromising sensor performance demonstrates promise for applications.Comment: 9 pages, 4 figure

The thing about replicas - why historic replicas matter

Reproduction of archaeological material was a significant and serious enterprise for antiquarians and museums in the long nineteenth century. Embedding many stories and embodying considerable past human energy, behind their creation, circulation, use and after-life lies a series of specific social networks and relationships that determined why, when and in what circumstances they were valued, or not. Summarising the context of their production, circulation and changing fortunes, this paper introduces the ways in which they are important and the specific benefits and aspects of a biographical approach to their study. Beyond the evidential, the study of existing replicas provides a historical and contemporary laboratory in which to explore the concepts of value and authenticity, and their application in cultural heritage and collections management, offering us a richer insight into the history of ourselves as archaeologists and curators

The interaction of PRC2 with RNA or chromatin is mutually antagonistic

Polycomb repressive complex 2 (PRC2) modifies chromatin to maintain genes in a repressed state during development. PRC2 is primarily associated with CpG islands at repressed genes and also possesses RNA binding activity. However, the RNAs that bind PRC2 in cells, the subunits that mediate these interactions, and the role of RNA in PRC2 recruitment to chromatin all remain unclear. By performing iCLIP for PRC2 in comparison with other RNA binding proteins, we show here that PRC2 binds nascent RNA at essentially all active genes. Although interacting with RNA promiscuously, PRC2 binding is enriched at specific locations within RNAs, primarily exon-intron boundaries and the 3'UTR. Deletion of other PRC2 subunits reveals that SUZ12 is sufficient to establish this RNA binding profile. Contrary to prevailing models, we also demonstrate that the interaction of PRC2 with RNA or chromatin is mutually antagonistic in cells and in vitro. RNA degradation in cells triggers PRC2 recruitment to CpG islands at active genes. Correspondingly, release of PRC2 from chromatin in cells increases RNA binding. Consistent with this, RNA and nucleosomes compete for PRC2 binding in vitro. We propose that RNA prevents PRC2 recruitment to chromatin at active genes and that mutual antagonism between RNA and chromatin underlies the pattern of PRC2 chromatin association across the genome