The effects of computer usage, environmental uncertainty and management accounting systems on small business performance

Using a sample of SME managers/owners as subjects, this study examined the moderating effects of perceived environmental uncertainly (PEU) and computer usage on the management accounting system (MAS) or performance relationship. Performance in this study was measured using the compound growth rate of market value of the firm (GMV) and growth rate of fixed assets (GFA). SME was defined as companies with between 10 to 100 employees. Results using multiple regression analyses and partial derivatives of the regression equations showed that PEU moderated the effects of MAS on performance with MAS having having a positive effect on performance under high levels of PEU

The Effects of Environmental Uncertainty, Computer Usage, and Management Accounting Systems on Small Business

The motivation for this contingency-type study is based on the notion that prior studies on management accounting systems (MAS) has almost entirely focused on large business organizations and neglected consideration of the effects of contextual variables and MAS on organizational effectiveness or performance of small business. Using a sample of small business (SB) managers/owners as subjects, this study therefore examined the moderating effects of perceived environmental uncertainty (PEU) and computer usage on die management accounting system (MAS)/performance relationship. Performance in this study was measured using the compound growth rate of market value of the firm (GMV) and growth rate of fixed assets (GFA). SB was defined as companies with between 10 and 100 employees. Results using multiple regression analyses and partial derivatives of the regression equations showed that PEU moderated the effects of MAS on performance with MAS having a positive effect on performance under high levels of PEU. In addition, the results also showed that levels of computer usage moderated the effects of MAS on performance with MAS also having a positive effect on performance under conditions where there was a high level of computer usage. Under low levels of PEU and computer usage MAS had a negative relationship with performance

Non-close-packed breath figures via ion-partitioning-mediated self-assembly

We report a one-step method of forming non-close-packed (NCP) pore arrays of micro- and sub-micropores using chloroform-based solutions of polystyrene acidified with hydrogen bromide for breath figure (BF) patterning. As BF patterning takes place, water vapor condenses onto the polystyrene solution, forming water droplets on the solution surface. Concurrently, preferential ion partitioning of hydrogen bromide leads to positively charged water droplets, which experience interdroplet electrostatic repulsion. Self-organization of charged water droplets because of surface flow and subsequent evaporation of the droplet templates result in ordered BF arrays with pore separation/diameter (L/D) ratios of up to 16.5. Evidence from surface potential scans show proof for preferential ion partitioning of HBr. Radial distribution functions and Voronoi polygon analysis of pore arrays show that they possess a high degree of conformational order. Past fabrication methods of NCP structures typically require multi-step processes. In contrast, we have established a new route for facile self-assembly of previously inaccessible patterns, which comprises of only a single operational step

Methylation Profiling Defines an Extensive Field Defect in Histologically Normal Prostate Tissues Associated with Prostate Cancer

AbstractProstate cancer (PCa) is typically found as a multifocal disease suggesting the potential for molecular defects within the morphologically normal tissue. The frequency and spatial extent of DNA methylation changes encompassing a potential field defect are unknown. A comparison of non-tumor-associated (NTA) prostate to histologically indistinguishable tumor-associated (TA) prostate tissues detected a distinct profile of DNA methylation alterations (0.2%) using genome-wide DNA arrays based on the Encyclopedia of DNA Elements 18 sequence that tile both gene-rich and poor regions. Hypomethylation (87%) occurred more frequently than hypermethylation (13%). Several of the most significantly altered loci (CAV1, EVX1, MCF2L, and FGF1) were then used as probes to map the extent of these DNA methylation changes in normal tissues from prostates containing cancer. In TA tissues, the extent of methylation was similar both adjacent (2 mm) and at a distance (>1 cm) from tumor foci. These loci were also able to distinguish NTA from TA tissues in a validation set of patient samples. These mapping studies indicate that a spatially widespread epigenetic defect occurs in the peripheral prostate tissues of men who have PCa that may be useful in the detection of this disease

The drivers of Chinese CO2 emissions from 1980 to 2030

China's energy consumption doubled within the first 25 years of economic reforms initiated at the end of the 1970s, and doubled again in the past 5 years. It has resulted of a threefold CO2 emissions increase since early of 1980s. China's heavy reliance on coal will make it the largest emitter of CO2 in the world. By combining structural decomposition and input–output analysis we seek to assess the driving forces of China's CO2 emissions from 1980 to 2030. In our reference scenario, production-related CO2 emissions will increase another three times by 2030. Household consumption, capital investment and growth in exports will largely drive the increase in CO2 emissions. Efficiency gains will be partially offset the projected increases in consumption, but our scenarios show that this will not be sufficient if China's consumption patterns converge to current US levels. Relying on efficiency improvements alone will not stabilize China's future emissions. Our scenarios show that even extremely optimistic assumptions of widespread installation of carbon dioxide capture and storage will only slow the increase in CO2 emissions

The Non-Coding RNA Ontology (NCRO): a comprehensive resource for the unification of non-coding RNA biology

In recent years, sequencing technologies have enabled the identification of a wide range of non-coding RNAs (ncRNAs). Unfortunately, annotation and integration of ncRNA data has lagged behind their identification. Given the large quantity of information being obtained in this area, there emerges an urgent need to integrate what is being discovered by a broad range of relevant communities. To this end, the Non-Coding RNA Ontology (NCRO) is being developed to provide a systematically structured and precisely defined controlled vocabulary for the domain of ncRNAs, thereby facilitating the discovery, curation, analysis, exchange, and reasoning of data about structures of ncRNAs, their molecular and cellular functions, and their impacts upon phenotypes. The goal of NCRO is to serve as a common resource for annotations of diverse research in a way that will significantly enhance integrative and comparative analysis of the myriad resources currently housed in disparate sources. It is our belief that the NCRO ontology can perform an important role in the comprehensive unification of ncRNA biology and, indeed, fill a critical gap in both the Open Biological and Biomedical Ontologies (OBO) Library and the National Center for Biomedical Ontology (NCBO) BioPortal. Our initial focus is on the ontological representation of small regulatory ncRNAs, which we see as the first step in providing a resource for the annotation of data about all forms of ncRNAs. The NCRO ontology is free and open to all users, accessible at: http://purl.obolibrary.org/obo/ncro.owl

Universal Non-Polar Switching in Carbon-doped Transition Metal Oxides (TMOs) and Post TMOs

Transition metal oxides (TMOs) and post-TMOs (PTMOs), when doped with Carbon, show non-volatile current-voltage (I-V) characteristics, which are both universal and repeatable. We have shown spectroscopic evidence of the introduction of carbon-based impurity states inside the existing larger bandgap effectively creating a smaller bandgap which we suggest could enable Mott-like correlation effect. Our findings indicate new insights for yet to be understood unipolar and nonpolar resistive switching in the TMOs and PTMOs. We have shown that device switching is not thermal-energy dependent and have developed an electronic-dominated switching model that allows for the extreme temperature operation (from 1.5 K to 423 K) and state retention up to 673 K for a 1-hour bake. Importantly, we have optimized the technology in an industrial process and demonstrated integrated 1-transistor/1-resistor (1T1R) arrays up to 1 kbit with 47 nm devices on 300 mm wafers for advanced node CMOS-compatible correlated electron RAM (CeRAM). These devices are shown to operate with 2 ns write pulses and retain the memory states up to 200 C for 24 hours. The collection of attributes shown, including scalability to state-of-the-art dimensions, non-volatile operation to extreme low and high temperatures, fast write, and reduced stochasticity as compared to filamentary memories such as ReRAMs show the potential for a highly capable two-terminal back-end-of-line non-volatile memory.Comment: 28 pages, 17 figures, accepted in APL Material

Area Characteristics and Consumer Nutrition Environments in Restaurants: an Examination of Hispanic Caribbean Restaurants in New York City

Hispanics in the USA, particularly those of Caribbean descent, experience high levels of diet-related diseases and dietary risk factors. Restaurants are an increasingly important yet understudied source of food and may present opportunities to positively influence urban food environments. We sought to explore food environments further, by examining the association between neighborhood characteristics and restaurant consumer nutrition environments within New York City’s Hispanic Caribbean (HC) restaurant environments. We applied an adapted version of the Nutrition Environment Measurements Survey for Restaurants (NEMS-R) to evaluate a random sample of HC restaurants (n=89). NEMS-HCR scores (continuous and categorized as low, medium, and high based on data distribution) were examined against area sociodemographic characteristics using bivariate and logistic regression analysis. HC restaurants located in Hispanic geographic enclaves had a higher proportion of fried menu items (p6), compared with their medium (aOR: 6.6, 95% CI: 1.8–24.6) and large counterparts (aOR: 5.6, 95% CI: 1.5–21.4). This research is the first to examine the association between restaurant location and consumer nutrition environments, providing information to contribute to future interventions and policies seeking to improve urban food environments in communities disproportionately affected by diet-related conditions, as in the case of HC communities in New York City