Fluency in dialogue: Turn‐taking behavior shapes perceived fluency in native and nonnative speech

Fluency is an important part of research on second language learning, but most research on language proficiency typically has not included oral fluency as part of interaction, even though natural communication usually occurs in conversations. The present study considered aspects of turn-taking behavior as part of the construct of fluency and investigated whether these aspects differentially influence perceived fluency ratings of native and non-native speech. Results from two experiments using acoustically manipulated speech showed that, in native speech, too ‘eager’ (interrupting a question with a fast answer) and too ‘reluctant’ answers (answering slowly after a long turn gap) negatively affected fluency ratings. However, in non-native speech, only too ‘reluctant’ answers led to lower fluency ratings. Thus, we demonstrate that acoustic properties of dialogue are perceived as part of fluency. By adding to our current understanding of dialogue fluency, these lab-based findings carry implications for language teaching and assessmen

The Economic Consequences of IFRS: The Impact of IAS 32 on Preference Shares in the Netherlands

The consequences of international accounting standards are likely to reach beyond the impact on financial statements. This paper demonstrates one of the economic implications of international standards. We focus on the impact of the IFRS regulation on preference shares (IAS 32) in the Netherlands. IAS 32 causes most preference shares to lose their classification as equity and these shares will hence be classified as liabilities. We document that for Dutch firms with preferred stock outstanding, the reclassification will on average increase the reported debt ratio by 35%. We find that 71% of the firms that are affected by IAS 32 buy back their preference shares or alter the specifications of the preference shares in such a way that the classification as equity can be maintained. The main determinant of the decision whether to give these consequences to IAS 32 is the magnitude of the impact of IAS 32 on a firm’s debt ratio. We conclude that IFRS does not only lead to a decrease in the use of financial instruments that otherwise would have added to the capital structure diversity, but also changes firms’ real capital structure.IFRS;Accounting Changes;Economic Consequences;IAS 32;Magnitude Effect;Preference Shares

Ultrasound-induced Gas Release from Contrast Agent Microbubbles

We investigated gas release from two hard-shelled ultrasound contrast agents by subjecting them to high-mechanical index (MI) ultrasound and simultaneously capturing high-speed photographs. At an insonifying frequency of 1.7 MHz, a larger percentage of contrast bubbles is seen to crack than at 0.5 MHz. Most of the released gas bubbles have equilibrium diameters between 1.25 and 1.75 /spl mu/m. Their disappearance was observed optically. Free gas bubbles have equilibrium diameters smaller than the bubbles from which they have been released. Coalescence may account for the long dissolution times acoustically observed and published in previous studies. After sonic cracking, the cracked bubbles stay acoustically active

Searching for galaxy clusters in the VST-KiDS Survey

We present the methods and first results of the search for galaxy clusters in the Kilo Degree Survey (KiDS). The adopted algorithm and the criterium for selecting the member galaxies are illustrated. Here we report the preliminary results obtained over a small area (7 sq. degrees), and the comparison of our cluster candidates with those found in the RedMapper and SZ Planck catalogues; the analysis to a larger area (148 sq. degrees) is currently in progress. By the KiDS cluster search, we expect to increase the completeness of the clusters catalogue to z = 0.6-0.7 compared to RedMapper.Comment: 5 pages, 4 figures, to be published in the Proceedings of the Conference "The Universe of Digital Sky Surveys", Naples, November 25-28 201