TY - JOUR A1 - Smieliauskas, Wally A1 - Bewley, Kathryn A1 - Gronewold, Ulfert A1 - Menzefricke, Ulrich T1 - Misleading Forecasts in Accounting Estimates BT - a Form of Ethical Blindness in Accounting Standards? JF - Journal of business ethics N2 - The current financial reporting environment, with its increasing use of accounting estimates, including fair value estimates, suggests that unethical accounting estimates may be a growing concern. This paper provides explanations and empirical evidence for why some types of accounting estimates in financial reporting may promote a form of ethical blindness. These types of ethical blindness can have an escalating effect that corrupts not only an individual or organization but also the accounting profession and the public interest it serves. Ethical blindness in the standards of professional accountants may be a factor in the extent of misreporting, and may have taken on new urgency as a result of the proposals to change the conceptual framework for financial reporting using international standards. The social consequences for users of financial statements can be huge. The acquittal of former Nortel executives on fraud charges related to accounting manipulations is viewed by many as legitimizing accounting gamesmanship. This decision illustrates that the courts may not be the best place to deal with ethical reporting issues. The courts may be relied on for only the most egregious unethical conduct and, even then, the accounting profession is ill equipped to assist the legal system in prosecuting accounting fraud unless the standards have been clarified. We argue that the problem of unethical reporting should be addressed by the accounting profession itself, preferably as a key part of the conceptual framework that supports accounting and auditing standards, and the codes of ethical conduct that underpin the professionalism of accountants. KW - Ethical accounting estimates KW - Estimation uncertainty KW - IASB accounting conceptual framework KW - Accounting standards KW - Auditing standards Y1 - 2016 U6 - https://doi.org/10.1007/s10551-016-3289-1 SN - 0167-4544 SN - 1573-0697 VL - 152 IS - 2 SP - 437 EP - 457 PB - Springer CY - Dordrecht ER - TY - JOUR A1 - Möring, Sebastian A1 - Leino, Olli Tapio T1 - Beyond games as political education BT - Neo-liberalism in the contemporary computer game form JF - Journal of Gaming & Virtual Worlds N2 - This article introduces the juxtaposed notions of liberal and neo-liberal gameplay in order to show that, while forms of contemporary game culture are heavily influenced by neo-liberalism, they often appear under a liberal disguise. The argument is grounded in Claus Pias’ idea of games as always a product of their time in terms of economic, political and cultural history. The article shows that romantic play theories (e.g. Schiller, Huizinga and Caillois) are circling around the notion of play as ‘free’, which emerged in parallel with the philosophy of liberalism and respective socio-economic developments such as the industrialization and the rise of the nation state. It shows further that contemporary discourse in computer game studies addresses computer game/play as if it still was the romantic form of play rooted in the paradigm of liberalism. The article holds that an account that acknowledges the neo-liberalist underpinnings of computer games is more suited to addressing contemporary computer games, among which are phenomena such as free to play games, which repeat the structures of a neo-liberal society. In those games the players invest time and effort in developing their skills, although their future value is mainly speculative – just like this is the case for citizens of neo-liberal societies. Y1 - 2016 U6 - https://doi.org/10.1386/jgvw.8.2.145_1 SN - 1757-191X VL - 8 IS - 2 SP - 145 EP - 161 PB - Intellect CY - Bristol ER - TY - JOUR A1 - Trautwein, Matthias A1 - Fredriksson, Kai A1 - Möller, Heiko Michael A1 - Exner, Thomas E. T1 - Automated assignment of NMR chemical shifts based on a known structure and 4D spectra JF - Journal of biomolecular NMR N2 - Apart from their central role during 3D structure determination of proteins the backbone chemical shift assignment is the basis for a number of applications, like chemical shift perturbation mapping and studies on the dynamics of proteins. This assignment is not a trivial task even if a 3D protein structure is known and needs almost as much effort as the assignment for structure prediction if performed manually. We present here a new algorithm based solely on 4D [H-1, N-15]-HSQC-NOESY-[H-1, N-15]-HSQC spectra which is able to assign a large percentage of chemical shifts (73-82 %) unambiguously, demonstrated with proteins up to a size of 250 residues. For the remaining residues, a small number of possible assignments is filtered out. This is done by comparing distances in the 3D structure to restraints obtained from the peak volumes in the 4D spectrum. Using dead-end elimination, assignments are removed in which at least one of the restraints is violated. Including additional information from chemical shift predictions, a complete unambiguous assignment was obtained for Ubiquitin and 95 % of the residues were correctly assigned in the 251 residue-long N-terminal domain of enzyme I. The program including source code is available at https://github.com/thomasexner/4Dassign. KW - Chemical shift assignment KW - Protein KW - 3D structure KW - 4D NOESY Y1 - 2016 U6 - https://doi.org/10.1007/s10858-016-0050-0 SN - 0925-2738 SN - 1573-5001 VL - 65 SP - 217 EP - 236 PB - Springer CY - Dordrecht ER - TY - JOUR A1 - Maier, Stefan K. A1 - Poluektov, Georgiy A1 - Jester, Stefan-S. A1 - Möller, Heiko Michael A1 - Hoeger, Sigurd T1 - Fast Oxidative Cyclooligomerization towards Low- and High-Symmetry Thiophene Macrocycles JF - Chemistry - a European journal N2 - Macrocycles with quaterthiophene subunits were obtained by cyclooligomerization by direct oxidative coupling of unsubstituted dithiophene moieties. The rings were closed with high selectivity by an α,β′-connection of the thiophenes as proven by NMR spectroscopy. The reaction of the precursor with terthiophene moieties yielded the symmetric α,α′-linked macrocycle in low yield together with various differently connected isomers. Blocking of the β-position of the half-rings yielded selectively the α,α′-linked macrocycle. Selected cyclothiophenes were investigated by scanning tunneling microscopy, which displayed the formation of highly ordered 2D crystalline monolayers. KW - cyclooligomers KW - scanning tunneling microscopy KW - self-assembled monolayers KW - shape-persistent macrocycles KW - thiophenes Y1 - 2016 U6 - https://doi.org/10.1002/chem.201503211 SN - 0947-6539 SN - 1521-3765 VL - 22 SP - 1379 EP - 1384 PB - Wiley-VCH CY - Weinheim ER - TY - JOUR A1 - Prestel, Andreas A1 - Möller, Heiko Michael T1 - Spatio-temporal control of cellular uptake achieved by photoswitchable cell-penetrating peptides JF - Chemical communications N2 - The selective uptake of compounds into specific cells of interest is a major objective in cell biology and drug delivery. By incorporation of a novel, thermostable azobenzene moiety we generated peptides that can be switched optically between an inactive state and an active, cell-penetrating state with excellent spatio-temporal control. Y1 - 2016 U6 - https://doi.org/10.1039/c5cc06848g SN - 1359-7345 SN - 1364-548X VL - 52 SP - 701 EP - 704 PB - Royal Society of Chemistry CY - Cambridge ER - TY - JOUR A1 - Holert, Johannes A1 - Yücel, Onur A1 - Jagmann, Nina A1 - Prestel, Andreas A1 - Möller, Heiko Michael A1 - Philipp, Bodo T1 - Identification of bypass reactions leading to the formation of one central steroid degradation intermediate in metabolism of different bile salts in Pseudomonas sp strain Chol1 JF - Environmental microbiology Y1 - 2016 U6 - https://doi.org/10.1111/1462-2920.13192 SN - 1462-2912 SN - 1462-2920 VL - 18 SP - 3373 EP - 3389 PB - Wiley-Blackwell CY - Hoboken ER - TY - JOUR A1 - Rybski, Diego A1 - Reusser, Dominik Edwin A1 - Winz, Anna-Lena A1 - Fichtner, Christina A1 - Sterzel, Till A1 - Kropp, Jürgen Peter T1 - Cities as nuclei of sustainability? JF - Environment and Planning B: Urban Analytics and City Science N2 - We have assembled CO2 emission figures from collections of urban GHG emission estimates published in peer-reviewed journals or reports from research institutes and non-governmental organizations. Analyzing the scaling with population size, we find that the exponent is development dependent with a transition from super- to sub-linear scaling. From the climate change mitigation point of view, the results suggest that urbanization is desirable in developed countries. Further, we compare this analysis with a second scaling relation, namely the fundamental allometry between city population and area, and propose that density might be a decisive quantity too. Last, we derive the theoretical country-wide urban emissions by integration and obtain a dependence on the size of the largest city. KW - Scaling KW - cities KW - climate change KW - development process KW - allometry Y1 - 2017 U6 - https://doi.org/10.1177/0265813516638340 SN - 2399-8083 SN - 2399-8091 VL - 44 IS - 3 SP - 425 EP - 440 PB - Sage Publ. CY - London ER - TY - JOUR A1 - Boyd, A. J. A1 - Spence, Harlan E. A1 - Huang, Chia-Lin A1 - Reeves, Geoffrey D. A1 - Baker, Daniel N. A1 - Turner, D. L. A1 - Claudepierre, Seth G. A1 - Fennell, Joseph F. A1 - Blake, J. Bernard A1 - Shprits, Yuri Y. T1 - Statistical properties of the radiation belt seed population JF - Journal of geophysical research : Space physics N2 - We present a statistical analysis of phase space density data from the first 26 months of the Van Allen Probes mission. In particular, we investigate the relationship between the tens and hundreds of keV seed electrons and >1 MeV core radiation belt electron population. Using a cross-correlation analysis, we find that the seed and core populations are well correlated with a coefficient of approximate to 0.73 with a time lag of 10-15 h. We present evidence of a seed population threshold that is necessary for subsequent acceleration. The depth of penetration of the seed population determines the inner boundary of the acceleration process. However, we show that an enhanced seed population alone is not enough to produce acceleration in the higher energies, implying that the seed population of hundreds of keV electrons is only one of several conditions required for MeV electron radiation belt acceleration. Y1 - 2016 U6 - https://doi.org/10.1002/2016JA022652 SN - 2169-9380 SN - 2169-9402 VL - 121 SP - 7636 EP - 7646 PB - American Geophysical Union CY - Washington ER - TY - JOUR A1 - Ripoll, Jean-François A1 - Loridan, Vivien A1 - Cunningham, G. S. A1 - Reeves, Geoffrey D. A1 - Shprits, Yuri Y. T1 - On the time needed to reach an equilibrium structure of the radiation belts JF - Journal of geophysical research : Space physics N2 - In this study, we complement the notion of equilibrium states of the radiation belts with a discussion on the dynamics and time needed to reach equilibrium. We solve for the equilibrium states obtained using 1-D radial diffusion with recently developed hiss and chorus lifetimes at constant values of Kp = 1, 3, and 6. We find that the equilibrium states at moderately low Kp, when plotted versus L shell (L) and energy (E), display the same interesting S shape for the inner edge of the outer belt as recently observed by the Van Allen Probes. The S shape is also produced as the radiation belts dynamically evolve toward the equilibrium state when initialized to simulate the buildup after a massive dropout or to simulate loss due to outward diffusion from a saturated state. Physically, this shape, intimately linked with the slot structure, is due to the dependence of electron loss rate (originating from wave-particle interactions) on both energy and L shell. Equilibrium electron flux profiles are governed by the Biot number (tau(Diffusion)/tau(loss)), with large Biot number corresponding to low fluxes and low Biot number to large fluxes. The time it takes for the flux at a specific (L, E) to reach the value associated with the equilibrium state, starting from these different initial states, is governed by the initial state of the belts, the property of the dynamics (diffusion coefficients), and the size of the domain of computation. Its structure shows a rather complex scissor form in the (L, E) plane. The equilibrium value (phase space density or flux) is practically reachable only for selected regions in (L, E) and geomagnetic activity. Convergence to equilibrium requires hundreds of days in the inner belt for E>300 keV and moderate Kp (<= 3). It takes less time to reach equilibrium during disturbed geomagnetic conditions (Kp = 3), when the system evolves faster. Restricting our interest to the slot region, below L = 4, we find that only small regions in (L, E) space can reach the equilibrium value: E similar to [200, 300] keV for L= [3.7, 4] at Kp= 1, E similar to[0.6, 1] MeV for L = [3, 4] at Kp = 3, and E similar to 300 keV for L = [3.5, 4] at Kp = 6 assuming no new incoming electrons. Y1 - 2016 U6 - https://doi.org/10.1002/2015JA022207 SN - 2169-9380 SN - 2169-9402 VL - 121 SP - 7684 EP - 7698 PB - American Geophysical Union CY - Washington ER - TY - JOUR A1 - Kronberg, Elena A. A1 - Rashev, M. V. A1 - Daly, P. W. A1 - Shprits, Yuri Y. A1 - Turner, D. L. A1 - Drozdov, Alexander Y. A1 - Dobynde, M. A1 - Kellerman, Adam C. A1 - Fritz, T. A. A1 - Pierrard, V. A1 - Borremans, K. A1 - Klecker, B. A1 - Friedel, R. T1 - Contamination in electron observations of the silicon detector on board JF - Space Weather: The International Journal of Research and Applications N2 - Since more than 15 years, the Cluster mission passes through Earth's radiation belts at least once every 2 days for several hours, measuring the electron intensity at energies from 30 to 400 keV. These data have previously been considered not usable due to contamination caused by penetrating energetic particles (protons at >100 keV and electrons at >400 keV). In this study, we assess the level of distortion of energetic electron spectra from the Research with Adaptive Particle Imaging Detector (RAPID)/Imaging Electron Spectrometer (IES) detector, determining the efficiency of its shielding. We base our assessment on the analysis of experimental data and a radiation transport code (Geant4). In simulations, we use the incident particle energy distribution of the AE9/AP9 radiation belt models. We identify the Roederer L values, L⋆, and energy channels that should be used with caution: at 3≤L⋆≤4, all energy channels (40–400 keV) are contaminated by protons (≃230 to 630 keV and >600 MeV); at L⋆≃1 and 4–6, the energy channels at 95–400 keV are contaminated by high-energy electrons (>400 keV). Comparison of the data with electron and proton observations from RBSP/MagEIS indicates that the subtraction of proton fluxes at energies ≃ 230–630 keV from the IES electron data adequately removes the proton contamination. We demonstrate the usefulness of the corrected data for scientific applications. Y1 - 2016 U6 - https://doi.org/10.1002/2016SW001369 SN - 1542-7390 VL - 14 SP - 449 EP - 462 PB - American Geophysical Union CY - Washington ER -