816 research outputs found

    Elijah and a Shepherd: the Authority of Revelation

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    Approaches to Conversion in the Late 13th-Century Church

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    Reverse osmosis water purification system

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    A reverse osmosis water purification system, which uses a programmable controller (PC) as the control system, was designed and built to maintain the cleanliness and level of water for various systems of a 64-m antenna. The installation operates with other equipment of the antenna at the Goldstone Deep Space Communication Complex. The reverse osmosis system was designed to be fully automatic; with the PC, many complex sequential and timed logic networks were easily implemented and are modified. The PC monitors water levels, pressures, flows, control panel requests, and set points on analog meters; with this information various processes are initiated, monitored, modified, halted, or eliminated as required by the equipment being supplied pure water

    One Year Review of Torts

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    Manipulating Sales Revenue To Achieve Cognitive Reference Points: An Examination Of Large U.S. Public Companies

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    Significant research (e.g., Carslaw, 1988; Thomas, 1989) provides evidence that managers manipulate earnings to reach cognitive reference points in income.  More specifically, when the second-from-the-left earnings digit falls just below zero, management finds ways to round earnings up to just above this breakpoint so that the first earnings digit increases by one.  The current study demonstrates that for a sample of large publicly-traded U.S. companies this same type of manipulative behavior appears to be occurring with respect to reported sales revenue

    Is Male Androphilia a Context-Dependent Cross-Cultural Universal?

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    The cross-cultural ethnographic literature has traditionally used the label male “homosexuality” to describe sexual relationships between biological males without considering whether or not the concept encompasses primary sexual attraction to adult males. Although male androphilia seems to be found in all national populations, its universal existence in tribal populations has been questioned. Our goal is to review previous cross-cultural classifications and surveys of male same sex behavior to present a system that does justice to its varied expressions, especially as it is informed by contemporary sexuality research. Previous comparative research does not effectively distinguish male same sex behavior from male androphilia. Using the standard cross-cultural sample (SCCS) as a sampling frame and the ethnographic sources in the human relations area files and elsewhere, we present distributional data on various forms of male same sex behavior. The SCCS is useful because it is designed to be representative of all historically known social formations and the sample is designed to reduce similarities as a consequence of common descent or historical origin as well as reduce the probability of diffusion of sociocultural practices from one culture to another. Our results show that male same sex behavior as well as male androphilia is much more common than previously estimated in the SCCS. With our findings, we make an argument that male androphilia is a context-dependent cross-cultural universal

    The Impact Of Audit Quality On Earnings Management To Achieve User Reference Points In EPS

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    Prior research (Thomas, 1989; Das and Zhang, 2003; Jordan et al., 2008a) presents evidence that managers manipulate income to round up earnings per share (EPS) to key user reference points when unrounded EPS fall only slightly below these breakpoints.  In the U.S., studies on audit quality suggest that, relative to small audit firms, large CPA firms provide higher quality audits and, as such, more aggressively constrain their clients’ attempts to manage earnings in general (e.g., see Francis and Krishnan, 1999; Krishnan, 2003).  However, research outside the U.S. finds no consistent audit quality differential based on auditor size (e.g., see Piot and Janin, 2007; Maijoor and Vanstraelen, 2006).  The current study examines whether audit quality, as proxied by auditor size, in the U.S. constrains earnings management to effect user reference points in EPS.  Using the Big 4 versus non-Big 4 dichotomy as the measure of auditor size and audit quality, results suggest that audit quality significantly restricts management’s attempts at rounding up EPS as clients of Big 4 firms show no major signs of this manipulative behavior while non-Big 4 auditees appear to round up the first digital position right of the decimal point in EPS across zero to increase the digit immediately left of the decimal point by one

    Modelling the impact of forest loss on shallow landslide sediment yield, Ijuez river catchment, Spanish Pyrenees

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    International audienceThe SHETRAN model for simulating the sediment yield arising from shallow landslides at the scale of a river catchment was applied to the 45-km2 Ijuez catchment in the central Spanish Pyrenees, to investigate the effect of loss of forest cover on landslide and debris flow incidence and on catchment sediment yield. The application demonstrated how such a model, with a large number of parameters to be evaluated, can be used even when directly measured data are not available: rainfall and discharge time series were generated by reference to other local records and data providing the basis for a soil map were obtained by a short field campaign. Uncertainty bounds for the outputs were determined as a function of the uncertainty in the values of key model parameters. For a four-year period and for the existing forested state of the catchment, a good ability to simulate the observed long term spatial distribution of debris flows (represented by a 45-year inventory) and to determine catchment sediment yield within the range of regional observations was demonstrated. The lower uncertainty bound on simulated landslide occurrence approximated the observed annual rate of landsliding and suggests that landslides provide a relatively minor proportion of the total sediment yield, at least in drier years. A scenario simulation in which the forest cover was replaced by grassland indicated an increase in landsliding but a decrease in the number of landslides which evolve into debris flows and, at least for drier years, a reduction in sediment delivery to the channel network

    Scenario modelling of basin-scale, shallow landslide sediment yield, Valsassina, Italian Southern Alps

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    International audienceThe SHETRAN model for determining the sediment yield arising from shallow landsliding at the scale of a river catchment was applied to the 180-km2 Valsassina basin in the Italian Southern Alps, with the aim of demonstrating that the model can simulate long term patterns of landsliding and the associated sediment yields and that it can be used to explore the sensitivity of the landslide sediment supply system to changes in catchment characteristics. The model was found to reproduce the observed spatial distribution of landslides from a 50-year record very well but probably with an overestimate of the annual rate of landsliding. Simulated sediment yields were within the range observed in a wider region of northern Italy. However, the results suggest that the supply of shallow landslide material to the channel network contributes relatively little to the overall long term sediment yield compared with other sources. The model was applied for scenarios of possible future climate (drier and warmer) and land use (fully forested hillslopes). For both scenarios, there is a modest reduction in shallow landslide occurrence and the overall sediment yield. This suggests that any current schemes for mitigating sediment yield impact in Valsassina remain valid. The application highlights the need for further research in eliminating the large number of unconditionally unsafe landslide sites typically predicted by the model and in avoiding large overestimates of landslide occurrence

    Postoperative atrial fibrillation: The role of the inflammatory response

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    OBJECTIVE: Abnormal atrial conduction has been shown to be a substrate for postoperative atrial fibrillation (POAF). This study aimed to determine the relationship between the location of the atrial reentry responsible for POAF, and degree of atrial inflammation. METHODS: Normal mongrel dogs (n = 18) were divided into 3 groups: anesthesia alone (anesthesia), lateral right atriotomy (atriotomy), and lateral right atriotomy with anti-inflammatory therapy (steroid). Conduction properties of the right and left atria (RA and LA) were examined 3 days postoperatively by mapping. Activation was observed during burst pacing-induced AF. The RA and LA myeloperoxidase activity was measured to quantitate the degree of inflammation. RESULTS: Sustained AF (\u3e2 minutes) was induced in 5 of 6 animals in the atriotomy group, but in none in the anesthesia or steroid groups. All sustained AF originated from around the RA incision. Three of these animals had an incisional reentrant tachycardia around the right atriotomy and 2 had a focal activation arising from the RA during AF. The LA activations in these animals were passive from the RA activation. The RA activation of the atriotomy group was more inhomogeneous than that of the anesthesia group (inhomogeneity index: 2.0 ± 0.2 vs 1.0 ± 0.1, P \u3c .01). Steroid therapy significantly normalized the RA activation after the atriotomy (1.2 ± 0.1, P \u3c .01). The inhomogeneity of the atrial conduction correlated with the myeloperoxidase activity (r = 0.774, P \u3c .001). CONCLUSIONS: Reentrant circuits responsible for POAF are dependent on the degree of inflammation and rotate around the atriotomy. Anti-inflammatory therapy decreased the risk of postoperative AF
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