A Securities Regulator Looks at onvergence

For many years there has been a dedicated group of practitioners, standard setters, business leaders and others from around the world who have worked to establish a single set of globally accepted accounting standards for the benefit of the capital markets. These people clearly had their hearts in the right place but, absent a binding mandate to apply the standards, it seemed largely a labor of love. Now I expect those pioneering initiatives and the many years of effort to pay off because in 2005 a large number of companies are joining what up to now has been a limited cadre who prepare their financial statements using International Financial Reporting Standards (IFRSs). It is fortuitous that this comes at a time when the focus of capital market participants globally and domestically is on the need for high quality and consistently applied financial reporting. Thus, this expanded use of IFRSs provides a unique opportunity to provide investors and creditors around the world with the quality and consistency of financial reporting that they need, and should rightly expect

A Securities Regulator Looks at onvergence

For many years there has been a dedicated group of practitioners, standard setters, business leaders and others from around the world who have worked to establish a single set of globally accepted accounting standards for the benefit of the capital markets. These people clearly had their hearts in the right place but, absent a binding mandate to apply the standards, it seemed largely a labor of love. Now I expect those pioneering initiatives and the many years of effort to pay off because in 2005 a large number of companies are joining what up to now has been a limited cadre who prepare their financial statements using International Financial Reporting Standards (IFRSs). It is fortuitous that this comes at a time when the focus of capital market participants globally and domestically is on the need for high quality and consistently applied financial reporting. Thus, this expanded use of IFRSs provides a unique opportunity to provide investors and creditors around the world with the quality and consistency of financial reporting that they need, and should rightly expect

Universality of Performance Indicators based on Citation and Reference Counts

We find evidence for the universality of two relative bibliometric indicators of the quality of individual scientific publications taken from different data sets. One of these is a new index that considers both citation and reference counts. We demonstrate this universality for relatively well cited publications from a single institute, grouped by year of publication and by faculty or by department. We show similar behaviour in publications submitted to the arXiv e-print archive, grouped by year of submission and by sub-archive. We also find that for reasonably well cited papers this distribution is well fitted by a lognormal with a variance of around 1.3 which is consistent with the results of Radicchi, Fortunato, and Castellano (2008). Our work demonstrates that comparisons can be made between publications from different disciplines and publication dates, regardless of their citation count and without expensive access to the whole world-wide citation graph. Further, it shows that averages of the logarithm of such relative bibliometric indices deal with the issue of long tails and avoid the need for statistics based on lengthy ranking procedures.Comment: 15 pages, 14 figures, 11 pages of supplementary material. Submitted to Scientometric

Author disambiguation using multi-aspect similarity indicators

Key to accurate bibliometric analyses is the ability to correctly link individuals to their corpus of work, with an optimal balance between precision and recall. We have developed an algorithm that does this disambiguation task with a very high recall and precision. The method addresses the issues of discarded records due to null data fields and their resultant effect on recall, precision and F-measure results. We have implemented a dynamic approach to similarity calculations based on all available data fields. We have also included differences in author contribution and age difference between publications, both of which have meaningful effects on overall similarity measurements, resulting in significantly higher recall and precision of returned records. The results are presented from a test dataset of heterogeneous catalysis publications. Results demonstrate significantly high average F-measure scores and substantial improvements on previous and stand-alone techniques

A bibliometric study of the literature on technological innovation: an analysis of 60 international academic journals

This paper aims to contribute to the debate on technological innovation, organization and work. Although technological innovation remained a debated topic in the academic literature during the past years, its implications for organizational processes seem still not sufficiently theorized and empirically investigated. By using two complementary journals’ rankings a search in the ISI Web of Science platform from 1985 through 2013 was performed. To analyze the 998 scientific retrieved contributions a bibliometric analysis has been conducted, adopting also Social Network Analysis tools. Our results reveal a significant growth of the technological innovation literature over the investigated period, the multidisciplinarity of the field and, particularly, the relevance of management and business & economics contributions. Overall, this study offers a broad overview of the literature on technological innovation and emphasizes the opportunity to investigate the role of technological innovation within the organizational life.This paper aims to contribute to the debate on technological innovation, organization and work. Although technological innovation remained a debated topic in the academic literature during the past years, its implications for organizational processes seem still not sufficiently theorized and empirically investigated. By using two complementary journals’ rankings a search in the ISI Web of Science platform from 1985 through 2013 was performed. To analyze the 998 scientific retrieved contributions a bibliometric analysis has been conducted, adopting also Social Network Analysis tools. Our results reveal a significant growth of the technological innovation literature over the investigated period, the multidisciplinarity of the field and, particularly, the relevance of management and business & economics contributions. Overall, this study offers a broad overview of the literature on technological innovation and emphasizes the opportunity to investigate the role of technological innovation within the organizational life.Monograph's chapter

Diversity and evolution of potato mop-top virus

Nearly complete sequences of RNA-CP and 3'-proximal RNA-TGB were determined for 43 samples of potato mop-top virus (PMTV) originating from potato tubers and field soil from Sweden, Denmark and the USA. The results showed limited diversity and no strict geographical grouping, suggesting only a few original introductions of PMTV from the Andes. Two distinguishable types of RNA-CP and RNA-TGB were found in the samples, but no specific combination of them correlated with spraing symptoms in tubers. Lack of positive selection in the coding sequences indicates that there is no specific molecular adaptation of PMTV to new vectors or hosts

The bodily presence of significant others: Intensive care patients' experiences in a situation of critical illness

This study is about intensive care patients and the bodily presence of significant others. The aim of the study is to inquire and understand the patients experience of the body in relation to their significant others during critical illness. Open, unstructured, in-depth interviews with six former intensive care patients provide the data for the study. The phenomenological–hermeneutical analysis points to a theme among ICU patients' experience of conflict between proximity and distance during the bodily presence of their relations. Patients experience different and conflicting forms of responses to the presence of their significant others. Patients experience significant positive confirmation but also negation through this presence. In the ICU situation, the reactions of significant others appear difficult to deal with, yet the physical presence is significant for establishing a sense of affinity. Patients seek to take some responsibility for themselves as well as for their relatives, and are met with a whole spectrum of reactions. Intensive care patients experience the need to be actively, physically present, which often creates sharp opposition between their personal needs and the needs of their significant others for active participation

Effectiveness of Journal Ranking Schemes as a Tool for Locating Information

BACKGROUND: The rise of electronic publishing, preprint archives, blogs, and wikis is raising concerns among publishers, editors, and scientists about the present day relevance of academic journals and traditional peer review. These concerns are especially fuelled by the ability of search engines to automatically identify and sort information. It appears that academic journals can only remain relevant if acceptance of research for publication within a journal allows readers to infer immediate, reliable information on the value of that research. METHODOLOGY/PRINCIPAL FINDINGS: Here, we systematically evaluate the effectiveness of journals, through the work of editors and reviewers, at evaluating unpublished research. We find that the distribution of the number of citations to a paper published in a given journal in a specific year converges to a steady state after a journal-specific transient time, and demonstrate that in the steady state the logarithm of the number of citations has a journal-specific typical value. We then develop a model for the asymptotic number of citations accrued by papers published in a journal that closely matches the data. CONCLUSIONS/SIGNIFICANCE: Our model enables us to quantify both the typical impact and the range of impacts of papers published in a journal. Finally, we propose a journal-ranking scheme that maximizes the efficiency of locating high impact research

Attenuated expression of tenascin-c in ovalbumin-challenged STAT4-/- mice

<p>Abstract</p> <p>Background</p> <p>Asthma leads to structural changes in the airways, including the modification of extracellular matrix proteins such as tenascin-C. The role of tenascin-C is unclear, but it might act as an early initiator of airway wall remodelling, as its expression is increased in the mouse and human airways during allergic inflammation. In this study, we examined whether Th1 or Th2 cells are important regulators of tenascin-C in experimental allergic asthma utilizing mice with impaired Th1 (STAT4-/-) or Th2 (STAT6-/-) immunity.</p> <p>Methods</p> <p>Balb/c wildtype (WT), STAT4-/- and STAT6-/- mice were sensitized with intraperitoneally injected ovalbumin (OVA) followed by OVA or PBS airway challenge. Airway hyperreactivity (AHR) was measured and samples were collected. Real time PCR and immunohistochemistry were used to study cytokines and differences in the expression of tenascin-C. Tenascin-C expression was measured in human fibroblasts after treatment with TNF-α and IFN-γ <it>in vitro</it>.</p> <p>Results</p> <p>OVA-challenged WT mice showed allergic inflammation and AHR in the airways along with increased expression of TNF-α, IFN-γ, IL-4 and tenascin-C in the lungs. OVA-challenged STAT4-/- mice exhibited elevated AHR and pulmonary eosinophilia. The mRNA expression of TNF-α and IFN-γ was low, but the expression of IL-4 was significantly elevated in these mice. OVA-challenged STAT6-/- mice had neither AHR nor pulmonary eosinophilia, but had increased expression of mRNA for TNF-α, IFN-γ and IL-4. The expression of tenascin-C in the lungs of OVA-challenged STAT4-/- mice was weaker than in those of OVA-challenged WT and STAT6-/- mice suggesting that TNF-α and IFN-γ may regulate tenascin-C expression <it>in vivo</it>. The stimulation of human fibroblasts with TNF-α and IFN-γ induced the expression of tenascin-C confirming our <it>in vivo </it>findings.</p> <p>Conclusions</p> <p>Expression of tenascin-C is significantly attenuated in the airways of STAT4-/- mice, which may be due to the impaired secretion of TNF-α and IFN-γ in these mice.</p