Does A Tone At The Top That Fosters Ethical Decisions Impact Financial Reporting Decisions: An Experimental Analysis

The accounting profession believes the reliability of financial reporting is affected by an organizations internal control, the foundation of which relates to the tone at the top of an organization. Despite attempts by organizations to create ethical environments, financial accountants are sometimes confronted with ethical dilemmas that may affect financial reporting decisions.An experiment that consisted of six different financial reporting scenarios was used to examine the influence of the tone at the top on financial reporting decisions. Subjects were assigned to three different organizational categories in terms of tone at the top a tone that fosters ethical behavior, a tone that does not foster ethical behavior, and a neutral tone. The results support the position that tone at the top does relate to financial reporting decisions

CAFE: Calar Alto Fiber-fed Echelle spectrograph

We present here CAFE, the Calar Alto Fiber-fed Echelle spectrograph, a new instrument built at the Centro Astronomico Hispano Alem\'an (CAHA). CAFE is a single fiber, high-resolution ($R\sim$70000) spectrograph, covering the wavelength range between 3650-9800\AA. It was built on the basis of the common design for Echelle spectrographs. Its main aim is to measure radial velocities of stellar objects up to $V\sim$13-14 mag with a precision as good as a few tens of $m s^{-1}$. To achieve this goal the design was simplified at maximum, removing all possible movable components, the central wavelength is fixed, so the wavelentgth coverage; no filter wheel, one slit and so on, with a particular care taken in the thermal and mechanical stability. The instrument is fully operational and publically accessible at the 2.2m telescope of the Calar Alto Observatory. In this article we describe (i) the design, summarizing its manufacturing phase; (ii) characterize the main properties of the instrument; (iii) describe the reduction pipeline; and (iv) show the results from the first light and commissioning runs. The preliminar results indicate that the instrument fulfill the specifications and it can achieve the foreseen goals. In particular, they show that the instrument is more efficient than anticipated, reaching a $S/N\sim$20 for a stellar object as faint as $V\sim$14.5 mag in $\sim$2700s integration time. The instrument is a wonderful machine for exoplanetary research (by studying large samples of possible systems cotaining massive planets), galactic dynamics (high precise radial velocities in moving groups or stellar associations) or astrochemistry.Comment: 12 pages, 23 figures; Acepted for publishing in A&A, 201

The Adiabatic Instability on Cosmology's Dark Side

We consider theories with a nontrivial coupling between the matter and dark energy sectors. We describe a small scale instability that can occur in such models when the coupling is strong compared to gravity, generalizing and correcting earlier treatments. The instability is characterized by a negative sound speed squared of an effective coupled dark matter/dark energy fluid. Our results are general, and applicable to a wide class of coupled models and provide a powerful, redshift-dependent tool, complementary to other constraints, with which to rule many of them out. A detailed analysis and applications to a range of models are presented in a longer companion paper.Comment: 4 pages, 1 figur

Vector magnetic hysteresis of hard superconductors

Critical state problems which incorporate more than one component for the magnetization vector of hard superconductors are investigated. The theory is based on the minimization of a cost functional ${\cal C}[\vec{H}(\vec{x})]$ which weighs the changes of the magnetic field vector within the sample. We show that Bean's simplest prescription of choosing the correct sign for the critical current density $J_c$ in one dimensional problems is just a particular case of finding the components of the vector $\vec{J}_c$. $\vec{J}_c$ is determined by minimizing ${\cal C}$ under the constraint $\vec{J}\in\Delta (\vec{H},\vec{x})$, with $\Delta$ a bounded set. Upon the selection of different sets $\Delta$ we discuss existing crossed field measurements and predict new observable features. It is shown that a complex behavior in the magnetization curves may be controlled by a single external parameter, i.e.: the maximum value of the applied magnetic field $H_m$.Comment: 10 pages, 9 figures, accepted in Phys. Rev.

Astrometric search for a planet around VB 10

We observed VB 10 in August and September 2009 using the FORS2 camera of the VLT with the aim of measuring its astrometric motion and of probing the presence of the announced planet VB 10b. We used the published STEPS astrometric positions of VB 10 over a time-span of 9 years, which allowed us to compare the expected motion of VB 10 due to parallax and proper motion with the observed motion and to compute precise deviations. The achieved single-epoch precisions of our observations are about 0.1 mas and the data showed no significant residual trend, while the presence of the planet should have induced an apparent proper motion larger than 10 mas/yr. Subtraction of the predicted orbital motion from the observed data produces a large trend in position residuals of VB 10. We estimated the probability that this trend is caused by random noise. Taking all the uncertainties into account and using Monte-Carlo resampling of the data, we are able to reject the existence of VB 10b with the announced mass of 6.4 M_J with the false alarm probability of only 0.0005. A 3.2 M_J planet is also rejected with a false alarm probability of 0.023.Comment: 6 pages, 6 figures, 2 tables, accepted for publication in A&

Search for radial velocity variations in eight M-dwarfs with NIRSPEC/Keck II

Context. Radial velocity (RV) measurements from near-infrared spectra have become a potentially powerful tool to search for planets around cool stars and sub-stellar objects. As part of a large survey to characterize M-dwarfs using NIRSPEC at Keck II, we obtained spectra of eight late M-dwarfs (spectral types M5.0-M8.0) during two or more observing epochs per target. These spectra were taken with intermediate spectral resolving powers (R \sim 20,000) in the J-band. Aims. We search for relative radial velocity variability in these late M-dwarfs and test the NIRSPEC capability of detecting short period brown dwarf and massive planetary companions around low-mass stars in the J-band (\approx 1.25 micron). Additionally, we reanalyzed the data of the M8-type star vB10 (one of our targets) presented in Zapatero Osorio et al. (2009), which were obtained with the same instrumentation as our data. Methods. [...] Results. For the entire M-dwarf sample, we do not find any evidence of relative RV variations induced by a short period brown dwarf or massive planetary companion. The typical RV precision of the measurements is between 180 and 300 m/s, which is sufficient to detect hot Neptunes around M-dwarfs. Also, we find that the spurious RV shift in Zapatero et al. (2009) of the star VB10 was caused by asymmetries in the instrumental profile between different observing epochs, which were not taken into account in their analysis.Comment: A&A, 7 pages, 5 figure

18 Sco: a solar twin rich in refractory and neutron-capture elements. Implications for chemical tagging

We study with unprecedented detail the chemical composition and stellar parameters of the solar twin 18 Sco in a strictly differential sense relative to the Sun. Our study is mainly based on high resolution (R ~ 110 000) high S/N (800-1000) VLT UVES spectra, which allow us to achieve a precision of about 0.005 dex in differential abundances. The effective temperature and surface gravity of 18 Sco are Teff = 5823+/-6 K and log g = 4.45+/-0.02 dex, i.e., 18 Sco is 46+/-6 K hotter than the Sun and log g is 0.01+/-0.02 dex higher. Its metallicity is [Fe/H] = 0.054+/-0.005 dex and its microturbulence velocity is +0.02+/-0.01 km/s higher than solar. Our precise stellar parameters and differential isochrone analysis show that 18 Sco has a mass of 1.04+/-0.02M_Sun and that it is ~1.6 Gyr younger than the Sun. We use precise HARPS radial velocities to search for planets, but none were detected. The chemical abundance pattern of 18 Sco displays a clear trend with condensation temperature, showing thus higher abundances of refractories in 18 Sco than in the Sun. Intriguingly, there are enhancements in the neutron-capture elements relative to the Sun. Despite the small element-to-element abundance differences among nearby n-capture elements (~0.02 dex), we successfully reproduce the r-process pattern in the solar system. This is independent evidence for the universality of the r-process. Our results have important implications for chemical tagging in our Galaxy and nucleosynthesis in general.Comment: ApJ, in pres

Autonomous clustering using rough set theory

This paper proposes a clustering technique that minimises the need for subjective human intervention and is based on elements of rough set theory. The proposed algorithm is unified in its approach to clustering and makes use of both local and global data properties to obtain clustering solutions. It handles single-type and mixed attribute data sets with ease and results from three data sets of single and mixed attribute types are used to illustrate the technique and establish its efficiency

Psychometric properties of the Late-Life Function and Disability Instrument: a systematic review

Background: The choice of measure for use as a primary outcome in geriatric research is contingent upon the construct of interest and evidence for its psychometric properties. The Late-Life Function and Disability Instrument (LLFDI) has been widely used to assess functional limitations and disability in studies with older adults. The primary aim of this systematic review was to evaluate the current available evidence for the psychometric properties of the LLFDI. Methods: Published studies of any design reporting results based on administration of the original version of the LLFDI in community-dwelling older adults were identified after searches of 9 electronic databases. Data related to construct validity (convergent/divergent and known-groups validity), test-retest reliability and sensitivity to change were extracted. Effect sizes were calculated for within-group changes and summarized graphically. Results: Seventy-one studies including 17,301 older adults met inclusion criteria. Data supporting the convergent/divergent and known-groups validity for both the Function and Disability components were extracted from 30 and 18 studies, respectively. High test-retest reliability was found for the Function component, while results for the Disability component were more variable. Sensitivity to change of the LLFDI was confirmed based on findings from 25 studies. The basic lower extremity subscale and overall summary score of the Function component and limitation dimension of the Disability component were associated with the strongest relative effect sizes. Conclusions: There is extensive evidence to support the construct validity and sensitivity to change of the LLFDI among various clinical populations of community-dwelling older adults. Further work is needed on predictive validity and values for clinically important change. Findings from this review can be used to guide the selection of the most appropriate LLFDI subscale for use an outcome measure in geriatric research and practice

Evaluation of the Single Kernel Characterization System (SKCS) for Measurement of Sorghum Grain Attributes

The single kernel characterization system (SKCS) has been widely used in the wheat industry, and SKCS parameters have been linked to end-use quality in wheat. The SKCS has promise as a tool for evaluating sorghum grain quality. However, the SKCS was designed to analyze wheat, which has a different kernel structure from sorghum. To gain a better understanding of the meaning of SKCS predictions for grain sorghum, individual sorghum grains were measured for length, width, thickness (diameter), and weight by laboratory methods and by the SKCS. SKCS predictions for kernel weight and thickness were highly correlated to laboratory measurements. However, SKCS predictions for kernel thickness were underestimated by ≈20%. The SKCS moisture prediction for sorghum was evaluated by tempering seven samples with varying hardness values to four moisture levels. The moisture contents predicted by SKCS were compared with a standard oven method and, while correlated, SKCS moisture predictions were less than moisture measured by air oven, especially at low moisture content. Finally, SKCS hardness values were compared with hardness measured by abrasive decortication. A moderate (r = 0.67, P \u3c 0.001) correlation was observed between the hardness measurements. The SKCS predictions of kernel weight and diameter were highly correlated with laboratory measurement. Moisture prediction, however, was substantially lower by the SKCS than as measured by an air oven method. The SKCS should be suitable for measuring sorghum grain attributes. Further research is needed to determine how SKCS hardness predictions are correlated to milling properties of sorghum grain