Secrecy culture and audit opinion: Some international evidence

We examine whether and how auditors respond to audit risks arising from secrecy culture when making audit opinion decisions. Using a sample of international Big N auditors from 33 countries, we find strong and robust evidence that auditors are more likely to issue modified audit opinions to clients domiciled in countries with a strong secrecy culture. In addition, we find that the association between secrecy culture and auditors' propensity to issue modified audit opinions is less pronounced in countries with strong investor protection than that in countries with weak investor protection

D-concurrence bounds for pair coherent states

The pair coherent state is a state of a two-mode radiation field which is known as a state with non-Gaussian wave function. In this paper, the upper and lower bounds for D-concurrence (a new entanglement measure) have been studied over this state and calculated.Comment: 11 page

Magnetic resonance imaging of glutamate in neuroinflammation

AbstractInflammation in central nervous system (CNS) is one of the most severe diseases, and also plays an impellent role in some neurodegenerative diseases. Glutamate (Glu) has been considered relevant to the pathogenesis of neuroinflammation. In order to diagnose neuroinflammation incipiently and precisely, we review the pathobiological events in the early stages of neuroinflammation, the interactions between Glu and neuroinflammation, and two kinds of magnetic resonance techniques of imaging Glu (chemical exchange saturation transfer and magnetic resonance spectroscopy)

High-resolution x-ray study of the nematic - smectic-A and smectic-A - smectic-C transitions in 8barS5-aerosil gels

The effects of dispersed aerosil nanoparticles on two of the phase transitions of the thermotropic liquid crystal material 4-n-pentylphenylthiol-4'-n-octyloxybenzoate 8barS5 have been studied using high-resolution x-ray diffraction techniques. The aerosils hydrogen bond together to form a gel which imposes a weak quenched disorder on the liquid crystal. The smectic-A fluctuations are well characterized by a two-component line shape representing thermal and random-field contributions. An elaboration on this line shape is required to describe the fluctuations in the smectic-C phase; specifically the effect of the tilt on the wave-vector dependence of the thermal fluctuations must be explicitly taken into account. Both the magnitude and the temperature dependence of the smectic-C tilt order parameter are observed to be unaffected by the disorder. This may be a consequence of the large bare smectic correlation length in the direction of modulation for this transition. These results show that the understanding developed for the nematic to smectic-A transition for octylcyanobiphenyl (8CB) and octyloxycyanobiphenyl (8OCB) liquid crystals with quenched disorder can be extended to quite different materials and transitions.Comment: 7 pages, 8 figure

Modeling radiation belt electron dynamics during GEM challenge intervals with the DREAM3D diffusion model

As a response to the Geospace Environment Modeling (GEM) “Global Radiation Belt Modeling Challenge,” a 3D diffusion model is used to simulate the radiation belt electron dynamics during two intervals of the Combined Release and Radiation Effects

Search for Invisible Decays of η\eta and η′\eta^\prime in J/ψ→ϕηJ/\psi \to \phi\eta and ϕη′\phi \eta^\prime

Using a data sample of $58\times 10^6$ $J/\psi$ decays collected with the BES II detector at the BEPC, searches for invisible decays of $\eta$ and $\eta^\prime$ in $J/\psi$ to $\phi\eta$ and $\phi\eta^\prime$ are performed. The $\phi$ signals, which are reconstructed in $K^+K^-$ final states, are used to tag the $\eta$ and $\eta^\prime$ decays. No signals are found for the invisible decays of either $\eta$ or $\eta^\prime$, and upper limits at the 90% confidence level are determined to be $1.65 \times 10^{-3}$ for the ratio $\frac{B(\eta\to \text{invisible})}{B(\eta\to\gamma\gamma)}$ and $6.69\times 10^{-2}$ for $\frac{B(\eta^\prime\to \text{invisible})}{B(\eta^\prime\to\gamma\gamma)}$. These are the first searches for $\eta$ and $\eta^\prime$ decays into invisible final states.Comment: 5 pages, 4 figures; Added references, Corrected typo

Assurance in intervention research: A bayesian perspective on statistical power

Objective: This article introduces Bayesian assurance as an alternative to traditional power analysis in intervention research. Bayesian assurance is defined as the unconditional probability of identifying an intervention effect. Method: Assurance can be calculated as the expected statistical power based on a prior distribution of the unknown parameters related to the effect size. Using Monte Carlo simulation methods, we demonstrate Bayesian assurance in 2 small-scale randomized trials: a trial of motivational interviewing for patients with behavioral health disorders and a trial of a specialty mental health probation. Results: The findings suggest that traditional statistical power is highly sensitive to misspecification. Because assurance can be calculated across all possible effect sizes, it controls the uncertainty associated with the selection of a point effect size in traditional power estimation. Assurance usually produces larger sample-size estimates, and thus cutoff values for assurance may be lower than those typically used in classical power estimation. Conclusions: Compared to traditional power estimation, assurance appears to be more robust against inaccurate prior information. Assurance may be a preferred method for estimating sample sizes when prior information is poor and the costs of underpowering a study are great

Coniosporium epidermidis sp. nov., a new species from human skin

Coniosporium epidermidis sp. nov. is described from a superficial skin lesion with blackish discolouration in an 80-yr-old Chinese patient. The species produces dark, thick-walled, inflated, reluctantly liberating arthroconidia without longitudinal septa. Sequences of the ribosomal operon, as well as of the translation elongation factor 1-α support its novelty. The species is found in a lineage basal to the order Chaetothyriales, amidst relatives from rock, but also species repeatedly isolated from human skin and nails and eventually causing mild cutaneous infections. Coniosporium epidermidis is consistently found on humans, either asymptomatic or symptomatic. The species indicates a change of life style towards human pathogenicity, which is a recurrent type of ecology in derived Chaetothyriales. Superficial and cutaneous infection by melanized fungi is a new category in dermatology

Scalar Glueball Decay Into Pions In Effective Theory

We discuss the mixing between the sigma meson sigma and the "pure" glueball field H and study the decays of the scalar glueball candidates f_0(1370), f_0(1500) and f_0(1710) (a linear combination of sigma and H) into two pions in an effective linear sigma model.Comment: 10 pages and 3 figures (an extended version of hep-ph/9805412), to appear in Phys. Rev.