Ecologic factors and tick-borne relapsing fever in the western United States: county and zip code analyses

2011 Fall.Includes bibliographical references.Tick-borne relapsing fever (TBRF) is a rare bacterial disease caused primarily by Borrelia hermsii and Borrelia turicatae in the western United States and transmitted by Ornithodoros species soft ticks. No spatial analyses have been attempted for TBRF, and previous epidemiologic studies were limited to case series and outbreak investigations. This study employed ArcGIS to map counties and zip codes with identified cases of TBRF and neighboring control counties and zip codes. A total of 140 counties with reported cases of TBRF, identified in a previous publication, and 243 counties with no reported cases in 12 states were included in the county level analysis. The zip code level analysis included 60 zip codes with cases of TBRF and 193 control zip codes in California and Washington, using information provided by state health departments. Ecologic factors, including elevation, precipitation, average minimum temperature, average maximum temperature, and land cover, in these areas were compared by frequency analysis and logistic regression analyses. The occurrence of TBRF was associated with elevation, temperature, and evergreen forest land cover in county level analyses, and with elevation and temperature in zip code level analyses. No associations were found with precipitation or additional land cover variables and TBRF occurrence. Counties (0.25 > p > 0.0003) and zip codes (0.0007 > p > 0.03) with cases were seen in higher proportions at elevations above 500 meters than control counties and zip codes, and elevation was included in logistic regression models at both levels of analysis. A higher proportion of counties with cases were observed in the middle of the range of temperature values, while control counties were evenly distributed (0.01 > p > 0.0004). The association with temperature at the zip code level was less consistent, with higher case zip code proportions observed at lower temperatures (0.08 > p > 0.01). A temperature variable was included in logistic regression analyses at both levels of analysis. Evergreen forest was the majority land cover type in a greater proportion of counties with cases when compared to control counties (total land cover p = 0.04) and this variable was only significant in the county level logistic regression analyses. The distribution of land cover variables was not significant at the zip code level (p = 0.82) and no zip code level land cover variables were significant in logistic regression analyses. Similar associations were observed when using logistic regression to analyze high risk counties and control counties (p = 0.005), and high risk zip codes and control zip codes (p = 0.006). Zip code level analyses of California produced a logistic regression model containing an elevation variable (p = 0.0002), while the best model for Washington contained the same variables found in the complete zip code level analysis (p = 0.07). These results suggest that ecologic factors including elevation and temperature play a role in areas where TBRF occurs. These factors likely influence the distribution and/or abundance of the tick vectors responsible for this disease or their preferred hosts. Further refinement of these analyses could lead to the construction of a predictive model that could be used to highlight areas of increased risk of TBRF

Do Lemmas Speak German? A Verb Position Effect in German Structural Priming

Lexicalized theories of syntax often assume that verb-structure regularities are mediated by lemmas, which abstract over variation in verb tense and aspect. German syntax seems to challenge this assumption, because verb position depends on tense and aspect. To examine how German speakers link these elements, a structural priming study was performed which varied syntactic structure, verb position (encoded by tense and aspect), and verb overlap. Abstract structural priming was found, both within and across verb position, but priming was larger when the verb position was the same between prime and target. Priming was boosted by verb overlap, but there was no interaction with verb position. The results can be explained by a lemma model where tense and aspect are linked to structural choices in German. Since the architecture of this lemma model is not consistent with results from English, a connectionist model was developed which could explain the cross-linguistic variation in the production system. Together, these findings support the view that language learning plays an important role in determining the nature of structural priming in different language

Fully electrically read-write device out of a ferromagnetic semiconductor

We report the realization of a read-write device out of the ferromagnetic semiconductor (Ga,Mn)As as the first step to fundamentally new information processing paradigm. Writing the magnetic state is achieved by current-induced switching and read-out of the state is done by the means of the tunneling anisotropic magneto resistance (TAMR) effect. This one bit demonstrator device can be used to design a electrically programmable memory and logic device.Comment: 4 pages, 4 figure

Bildungsprozesse durch die Analyse der Form? Kriegsfotografie aus Sicht der Konflikttheorie von Georg Simmel

"Krieg ist die Kunst, den Tod zu schönen.“ Wird dieser japanische Spruch in einem Zusammenhang mit Kriegsfotografie gelesen, erhält er eine ganz eigene Bedeutung. Der Blickwinkel der Propaganda wird auf neue Fragen gerichtet, wie: „Geht es um die künstlerisch-schöne Gestaltung von Fotos? Wenn dazu digitale Bearbeitungen erforderlich sind, inwieweit sind diese moralisch vertretbar? Erfüllen diese Aufnahmen dann noch dokumentarische Zwecke?“ oder polarisierender: „Darf man schöne Bilder von toten Kindern zeigen?“ Diese Fragen sind nicht die Hauptthemen dieser Arbeit. Sie präsentieren jedoch mögliche Aspekte der Kriegsfotografie „Gaza Burial“, welche als empirisches Beispiel analysiert wird. Im Vordergrund steht die Beantwortung der Frage, welchen Beitrag Georg Simmels Konflikttheorie zu der Erforschung von Bildungspotenzialen im Sinne der strukturalen Medienbildung leisten kann. &nbsp

Empirical Studies on Auditor Independence and Audit Quality

The key function of the statutory audit is to enhance the credibility of financial information by giving an opinion on whether the financial statements of an audited company convey a true and fair view in accordance with the generally accepted accounting principles. In order to fulfill this function, appropriate audit quality is necessary. Audit quality is determined by the probability that the auditor will detect material misstatements in the client’s annual financial statements (i.e., competence) and report on them (i.e., independence). Consequently, high-quality audits secure trust and market confidence, contribute to investor protection and reduce companies’ cost of capital. However, auditing is a credence good, meaning that essential elements of the underlying services are not observable to the addressees of audited financial statements. Therefore, it is not sufficient that the auditor provides a high factual audit quality; it must also be perceived as high by the users of audited financial statements. Accounting scandals, such as the recent ones involving Wirecard in Germany or Carillion in the United Kingdom, lead to a loss of confidence in the statutory audit. Consequently, regulatory interventions are undertaken, such as under Regulation (EU) No. 537/2014 in the EU or the Financial Market Integrity Strengthening Act of 2021 in Germany. Although numerous measures have already been implemented, such as mandatory audit firm rotation, banning the provision of certain non-audit services (NAS), or extending the auditor’s report, the latest precedents once again demonstrate the need for further reforms. Moreover, many of the measures discussed and already implemented lack empirical evidence of their impact. Against this background, this dissertation identifies, on the one hand, further potential and innovative instruments, and examines their suitability for strengthening auditor independence and increasing audit quality. On the other hand, the effects of already implemented measures are examined. The findings are set out in five empirical studies, summarized in eight articles. The first study is a survey of auditors, non-professional investors, and bankers, on potential measures for fostering statutory auditor independence for audits of public interest entities (PIEs) and non-PIEs. Survey participants were asked to assess the suitability of different instruments for strengthening auditor independence. The results are published in four articles and reveal that auditors are particularly in favor of establishing audit committees, improvements in professional supervision, and stricter sanctions for violating the principle of independence. Non-professional investors and bankers also advocate the latter two categories. In addition, both groups are also in favor of increased auditor liability. Concerning the differences in the perceptions of measures for PIE and non-PIE audits, the patterns are similar for all three subject groups. On an experimental basis, the second study examines how non-professional investors and bankers evaluate potential instruments for increasing audit quality perceptions. These are a non-provision of NAS (either by pure audit firms, or a non-provision of NAS to audit clients) and a statutory fee schedule for audit services. The results indicate that the non-provision of NAS and a statutory fee schedule for audit services significantly positively affect participant audit quality perceptions. This finding is also revealed for perceived auditor independence, although no effect on the participants’ perceived competence can be determined. Furthermore, the results indicate that a complete non-provision of NAS (both for audit and non-audit clients; pure audit firms) seems unnecessary. The third study addresses whether the mandatory audit firm rotation of PIEs introduced by Regulation (EU) No. 537/2014 affects the audit quality of engagements in the first year, during the transition period from a voluntary to a mandatory audit firm rotation system. The results, based on a regression analysis of German listed companies, illustrate that anticipated rotations in the transition period between 2014 (enactment of the regulation) and 2020 (start of mandatory rotations for non-financial companies) lead to higher factual audit quality, but only for companies that are not listed in the CDAX. These findings are crucial for assessing the effects of the regulation, both before the actual application and for pending analyses during the application period that is now beginning. Whether there are similarities and “boilerplates” in the disclosure of key audit matters (KAMs) in the auditor’s reports of German DAX 30 companies is the subject of the fourth study. The auditor’s report was fundamentally revised and expanded with the EU audit market reform in 2014. The primary objective of the reform was to increase the quality of the statutory audit. Therefore, the information content of the auditor’s report, and thus audit transparency was increased. The results show that although auditor’s reports are more client-specific, similar wording is often used. Exceptionally high text similarities are found for KAMs on the same issue, reported by the same auditor on a client level. For some KAMs, there is even 100% text similarity. For different clients of the same auditor, the similarity rate decreases significantly, although high levels of similarity can be found in some cases. The similarity rate is lowest when there is an auditor change. Therefore, it is questionable whether this reporting practice really improves the informational value of the auditor’s report and, accordingly, addressee perceptions of audit quality. The fifth and final study builds on the findings of the fourth study. It examines the KAM sections in the auditor’s reports of German HDAX companies between 2017 and 2019, focusing on text similarities for KAMs on the same issue reported in consecutive periods by the same or a different auditor at a client level. Furthermore, potential determinants of resulting text similarities are investigated using a regression analysis. In terms of text similarity, it is found that auditors often use similar wording when disclosing a KAM on the same issue at the client level in consecutive years. These results confirm the findings of the fourth study. Furthermore, the similarity rate is found to be significantly negatively correlated with a change of audit firm, and positively correlated to companies that have a stable financial position measured by a high portion of equity. Again, whether this reporting practice is appropriate for increasing information value and audit quality perceptions of relevant addressees is questionable

Bound hole states in a ferromagnetic (Ga,Mn)As environment

A numerical technique is developed to solve the Luttinger-Kohn equation for impurity states directly in k-space and is applied to calculate bound hole wave functions in a ferromagnetic (Ga,Mn)As host. The rich properties of the band structure of an arbitrarily strained, ferromagnetic zinc-blende semiconductor yields various features which have direct impact on the detailed shape of a valence band hole bound to an active impurity. The role of strain is discussed on the basis of explicit calculations of bound hole states.Comment: 9 pages, 10 figure