559 research outputs found
Determinants of voluntary audit and voluntary full accounts in micro- and non-micro small companies in the UK
This is an Author's Accepted Manuscript of an article published in Accounting and Business Research, 42(4), 441 - 468, 2012, copyright Taylor & Francis, available online at: http://www.tandfonline.com/10.1080/00014788.2012.667969.This study investigates the link between the auditing and filing choices made by a sample of 592 small private companies, which includes 419 micro-companies. It examines decisions made in connection with the 2006 accounts following UK's adoption of the maximum EU size thresholds in 2004, and the impact of the proposed Directive on the annual accounts of micro-companies. The research extends the model of cost, management and agency factors associated with voluntary audit, and develops a complementary model for voluntary full accounts. The results show the benefits of placing full audited accounts on public record that outweigh the costs for a significant proportion of companies. In non-micro small companies, voluntary audit is determined by cost and agency factors, whereas in micro-companies it is driven by cost, management and agency factors. In both groups, the predictors of voluntary full accounts include management and agency factors, and choosing voluntary audit is one of the key factors. The study provides models that can be tested in other jurisdictions to provide evidence of the needs of micro-companies, and the discussion of the methodological challenges for small company researchers in the UK makes further contribution to the literature
Early adhesion of Candida albicans onto dental acrylic surfaces
Denture-associated stomatitis is a common candidal infection that may give rise to painful oral symptoms, as well as be a reservoir for infection at other sites of the body. As poly (methyl methacrylate) (PMMA) remains the main material employed in the fabrication of dentures, the aim of this research was to evaluate the adhesion of Candida albicans cells onto PMMA surfaces by employing an atomic force microscopy (AFM) single-cell force spectroscopy (SCFS) technique. For experiments, tipless AFM cantilevers were functionalized with PMMA microspheres and probed against C. albicans cells immobilized onto biopolymer-coated substrates. Both a laboratory strain and a clinical isolate of C. albicans were used for SCFS experiments. Scanning electron microscopy (SEM) and AFM imaging of C. albicans confirmed the polymorphic behavior of both strains, which was dependent on growth culture conditions. AFM force-spectroscopy results showed that the adhesion of C. albicans to PMMA is morphology dependent, as hyphal tubes had increased adhesion compared with yeast cells (P < 0.05). C. albicans budding mother cells were found to be nonadherent, which contrasts with the increased adhesion observed in the tube region. Comparison between strains demonstrated increased adhesion forces for a clinical isolate compared with the lab strain. The clinical isolate also had increased survival in blood and reduced sensitivity to complement opsonization, providing additional evidence of strain-dependent differences in Candida-host interactions that may affect virulence. In conclusion, PMMA-modified AFM probes have shown to be a reliable technique to characterize the adhesion of C. albicans to acrylic surfaces
Impact of post-Born lensing on the CMB
Lensing of the CMB is affected by post-Born lensing, producing corrections to the convergence power spectrum and introducing field rotation. We show numerically that the lensing convergence power spectrum is affected at the lesssim 0.2% level on accessible scales, and that this correction and the field rotation are negligible for observations with arcminute beam and noise levels gsim 1 μK arcmin. The field rotation generates ~ 2.5% of the total lensing B-mode polarization amplitude (0.2% in power on small scales), but has a blue spectrum on large scales, making it highly subdominant to the convergence B modes on scales where they are a source of confusion for the signal from primordial gravitational waves. Since the post-Born signal is non-linear, it also generates a bispectrum with the convergence. We show that the post-Born contributions to the bispectrum substantially change the shape predicted from large-scale structure non-linearities alone, and hence must be included to estimate the expected total signal and impact of bispectrum biases on CMB lensing reconstruction quadratic estimators and other observables. The field-rotation power spectrum only becomes potentially detectable for noise levels Lt 1 μK arcmin, but its bispectrum with the convergence may be observable at ~ 3σ with Stage IV observations. Rotation-induced and convergence-induced B modes are slightly correlated by the bispectrum, and the bispectrum also produces additional contributions to the lensed BB power spectrum
First narrow-band search for continuous gravitational waves from known pulsars in advanced detector data
Spinning neutron stars asymmetric with respect to their rotation axis are potential sources of
continuous gravitational waves for ground-based interferometric detectors. In the case of known pulsars a
fully coherent search, based on matched filtering, which uses the position and rotational parameters
obtained from electromagnetic observations, can be carried out. Matched filtering maximizes the signalto-
noise (SNR) ratio, but a large sensitivity loss is expected in case of even a very small mismatch
between the assumed and the true signal parameters. For this reason, narrow-band analysis methods have
been developed, allowing a fully coherent search for gravitational waves from known pulsars over a
fraction of a hertz and several spin-down values. In this paper we describe a narrow-band search of
11 pulsars using data from Advanced LIGO’s first observing run. Although we have found several initial
outliers, further studies show no significant evidence for the presence of a gravitational wave signal.
Finally, we have placed upper limits on the signal strain amplitude lower than the spin-down limit for 5 of
the 11 targets over the bands searched; in the case of J1813-1749 the spin-down limit has been beaten for
the first time. For an additional 3 targets, the median upper limit across the search bands is below the
spin-down limit. This is the most sensitive narrow-band search for continuous gravitational waves carried
out so far
Unraveling the Shift to the Entrepreneurial Economy
A recent literature has emerged providing compelling evidence that a major shift in the organization of the developed economies has been taking place: away from what has been characterized as the managed economy towards the entrepreneurial economy. In particular, the empirical evidence provides consistent support that (1) the role of entrepreneurship has significantly increased, and (2) a positive relationship exists between entrepreneurial activity and economic performance. However, the factors underlying this observed shift have not been identified in a systematic manner. The purpose of this paper is to suggest some of the factors leading to this shift and implications for public policy. In particular, we find that a fundamental catalyst underlying the shift from the managed to the entrepreneurial economy involved the role of technological change. However, we also find that it was not just technological change but rather involved a number of supporting factors, ranging from the demise of the communist system, increased globalization, new competition for multinational firms and higher levels of prosperity. Recognition of the causes of the shift from the managed to the entrepreneurial economy suggests a rethinking of the public policy approach. Rather than the focus of directly and exclusively on promoting startups and SMEs, it may be that the current approach to entrepreneurship policy is misguided. The priority should not be on entrepreneurship policy but rather a more pervasive and encompassing approach, policy consistent with an entrepreneurial economy
Comparison between two methods of working length determination and its effect on radiographic extent of root canal filling: a clinical study [ISRCTN71486641]
BACKGROUND: Obtaining a correct working length is critical to the success of endodontic therapy. Different methods have been used to identify this crucial measurement. The Aim of this clinical study was to compare the effect of working length determination using apex locator alone or in combination with working length radiograph on the apical extent of root canal filling. METHODS: A total number of 66 patients, 151 canals were randomized into two groups, In group (I) working length was determined by apex locator alone, while in group (II) working length was determined by apex locator confirmed by working length radiograph, length of obturation was assessed, and the total number of radiographs was recorded. The data were analyzed using SAS system and T. tests were carried out. Statistical significance was considered to be P ≤ 0.05. RESULTS: Sixty seven canals in group I were treated with a mean distance from the tip of root canal filling to radiographic apex -0.5 mm ± 0.5 and a mean of a total number of radiographs of 2.0, while in group II eighty four canals were treated with a mean distance from the tip of root canal filling to radiographic apex -0.4 mm ± 0.5 and a mean of a total number of radiographs of 3.2. There was no statistically significant difference in the mean distance from the tip of root filling to radiographic apex between group I and group II (P > 0.05). CONCLUSION: The practice of using electronic apex locator in the determination of working length is useful and reliable with no statistical difference of the radiographic extent of root canal filling when using apex locator alone or in combination with working length radiograph. Under the clinical conditions of this study, it is suggested that the correct use of an apex locator alone could prevent the need for further diagnostic radiographs for determination of working length. This method can be useful in patients who need not to be exposed to repeated radiation because of mental, medical or oral conditions
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Representations of British Chinese identities and British television drama: mapping the field
While important scholarship exists on the television representations of Asian American identities, research in the UK has been focused on African Caribbean and South Asian identities. Very little scholarly attention has been paid to televisual representations of British Chinese identities, despite the British Chinese constituting one of the larger and fastest growing ethnic minority groups within contemporary Britain.
Informed by an understanding of the complexity of the term ‘British Chinese’, this article explores the representation of British Chinese identities in British television drama. Despite the long-standing absence and invisibility of such identities in British television, as perceived within the popular imagination in Britain and British Chinese discourses, the article finds that a larger number of British Chinese actors have found notable employment in British television than is commonly acknowledged or remembered within the popular imagination.
The article draws on a database that deploys a range of research, including archive research at the BFI Reuben Library, to map the presence of British Chinese actors in British television drama since 1945. Through this historiographic focus, the article identifies some of the most significant trends in representations of British Chinese identities in British television drama. It then illustrates and provides more specific texture to these broader patterns through the close textual analysis of a case study, the BBC1 flagship series Sherlock (2010-present). It concludes by reflecting on the contemporary period, which has seen an influx of British Chinese actors in British television drama as well as high-profile diversity campaigning within Britain
Time-varying double-peaked emission lines following the sudden ignition of the dormant galactic nucleus AT2017bcc
We present a pan-chromatic study of AT2017bcc, a nuclear transient that was
discovered in 2017 within the skymap of a reported burst-like gravitational
wave candidate, G274296. It was initially classified as a superluminous
supernova, and then reclassified as a candidate tidal disruption event. Its
optical light curve has since shown ongoing variability with a structure
function consistent with that of an active galactic nucleus, however earlier
data shows no variability for at least 10 years prior to the outburst in 2017.
The spectrum shows complex profiles in the broad Balmer lines: a central
component with a broad blue wing, and a boxy component with time-variable blue
and red shoulders. The H emission profile is well modelled using a
circular accretion disc component, and a blue-shifted double Gaussian which may
indicate a partially obscured outflow. Weak narrow lines, together with the
previously flat light curve, suggest that this object represents a dormant
galactic nucleus which has recently been re-activated. Our time-series
modelling of the Balmer lines suggests that this is connected to a disturbance
in the disc morphology, and we speculate this could involve a sudden violent
event such as a tidal disruption event involving the central supermassive black
hole. Although we find that the redshifts of AT2017bcc () and G274296
() are inconsistent, this event adds to the growing diversity of both
nuclear transients and multi-messenger contaminants.Comment: Submitted to MNRA
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