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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.
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.
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.
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.
Spatio-temporal control of cellular uptake achieved by photoswitchable cell-penetrating peptides
(2016)
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.
Este libro adopta un enfoque semántico-funcional en el estudio de la imperfectividad en el español. La imperfectividad, como categoría semántico-funcional, encuentra afinidades con otras funciones semánticas, donde el valor de verdad de una situación se presenta como indeterminado o impreciso como, por ejemplo, en la reproducción de citas y distanciamiento del hablante frente a lo dicho; de manera que la imperfectividad se solapa con la modalidad y evidencialidad. Asimismo, se analizan las funciones secundarias de la imperfectividad relacionadas con la modalidad epistémica y evidencialidad indirecta en la prensa española. En todos los casos, los textos analizados proceden de corpus reales del español (CREA, Corpus del Español y GlossaNet).
Low Earth orbiting geomagnetic satellite missions, such as the Swarm satellite mission, are the only means to monitor and investigate ionospheric currents on a global scale and to make in situ measurements of F region currents. High-precision geomagnetic satellite missions are also able to detect ionospheric currents during quiet-time geomagnetic conditions that only have few nanotesla amplitudes in the magnetic field. An efficient method to isolate the ionospheric signals from satellite magnetic field measurements has been the use of residuals between the observations and predictions from empirical geomagnetic models for other geomagnetic sources, such as the core and lithospheric field or signals from the quiet-time magnetospheric currents. This study aims at highlighting the importance of high-resolution magnetic field models that are able to predict the lithospheric field and that consider the quiet-time magnetosphere for reliably isolating signatures from ionospheric currents during geomagnetically quiet times. The effects on the detection of ionospheric currents arising from neglecting the lithospheric and magnetospheric sources are discussed on the example of four Swarm orbits during very quiet times. The respective orbits show a broad range of typical scenarios, such as strong and weak ionospheric signal (during day- and nighttime, respectively) superimposed over strong and weak lithospheric signals. If predictions from the lithosphere or magnetosphere are not properly considered, the amplitude of the ionospheric currents, such as the midlatitude Sq currents or the equatorial electrojet (EEJ), is modulated by 10-15 % in the examples shown. An analysis from several orbits above the African sector, where the lithospheric field is significant, showed that the peak value of the signatures of the EEJ is in error by 5 % in average when lithospheric contributions are not considered, which is in the range of uncertainties of present empirical models of the EEJ.
Generalizing a linear expression over a vector space, we call a term of an arbitrary type tau linear if its every variable occurs only once. Instead of the usual superposition of terms and of the total many-sorted clone of all terms in the case of linear terms, we define the partial many-sorted superposition operation and the partial many-sorted clone that satisfies the superassociative law as weak identity. The extensions of linear hypersubstitutions are weak endomorphisms of this partial clone. For a variety V of one-sorted total algebras of type tau, we define the partial many-sorted linear clone of V as the partial quotient algebra of the partial many-sorted clone of all linear terms by the set of all linear identities of V. We prove then that weak identities of this clone correspond to linear hyperidentities of V.
In recent years, entire industries and their participants have been affected by disruptive technologies, resulting in dramatic market changes and challenges to firm’s business logic and thus their business models (BMs). Firms from mature industries are increasingly realizing that BMs that worked successfully for years have become insufficient to stay on track in today’s “move fast and break things” economy. Firms must scrutinize the core logic that informs how they do business, which means exploring novel ways to engage customers and get them to pay. This can lead to a complete renewal of existing BMs or innovating completely new BMs.
BMs have emerged as a popular object of research within the last decade. Despite the popularity of the BM, the theoretical and empirical foundation underlying the concept is still weak. In particular, the innovation process for BMs has been developed and implemented in firms, but understanding of the mechanisms behind it is still lacking. Business model innovation (BMI) is a complex and challenging management task that requires more than just novel ideas. Systematic studies to generate a better understanding of BMI and support incumbents with appropriate concepts to improve BMI development are in short supply. Further, there is a lack of knowledge about appropriate research practices for studying BMI and generating valid data sets in order to meet expectations in both practice and academia.
This paper-based dissertation aims to contribute to research practice in the field of BM and BMI and foster better understanding of the BM concept and BMI processes in incumbent firms from mature industries. The overall dissertation presents three main results. The first result is a new perspective, or the systems thinking view, on the BM and BMI. With the systems thinking view, the fuzzy BM concept is clearly structured and a BMI framework is proposed. The second result is a new research strategy for studying BMI. After analyzing current research practice in the areas of BMs and BMI, it is obvious that there is a need for better research on BMs and BMI in terms of accuracy, transparency, and practical orientation. Thus, the action case study approach combined with abductive methodology is proposed and proven in the research setting of this thesis. The third result stems from three action case studies in incumbent firms from mature industries employed to study how BMI occurs in practice. The new insights and knowledge gained from the action case studies help to explain BMI in such industries and increase understanding of the core of these processes.
By studying these issues, the articles complied in this thesis contribute conceptually and empirically to the recently consolidated but still increasing literature on the BM and BMI. The conclusions and implications made are intended to foster further research and improve managerial practices for achieving BMI in a dramatically changing business environment.
Während Qualifikationen und Kompetenzen, die auf informellem Wege erworben werden, immer mehr Beachtung finden, stellt sowohl deren Darstellung als auch die Anerkennung ein meist unüberwindbares Hindernis für Ausstellende und Erwerbende dar. Vermehrt wird unterdessen von klassisch papiergebundenen auf digitale Teilnahmezertifikate umgestellt, um den Nachweis von Kompetenz- und Qualifikationserwerb zu vereinfachen. In diesem Zusammenhang kann die Verbindung von digitalen Teilnahmezertifikaten und Open Badges einen Mehrwert für die öffentliche Darstellung und Verifikation bieten.
What shapes peace, and how can peace be successfully built in those countries affected by armed conflict? This paper examines mpeacebuilding in the aftermath of civil wars in order to identify the conditions for post-conflict peace. The field of civil war research is
characterised by case studies, comparative analyses and quantitative research, which relate relatively little to each other. Furthermore, the complex dynamics of peacebuilding have hardly been investigated so far. Thus, the question remains of how best to enhance the prospects
of a stable peace in post-conflict societies. Therefore, it is necessary to capture the dynamics of post-conflict peace. This paper aims at helping to narrow these research gaps by 1) presenting the benefits of set theoretic methods for peace and conflict studies; 2) identifying remote conflict environment factors and proximate peacebuilding factors which have an influence on the peacebuilding process and 3) proposing a
set-theoretic multi-method research approach in order to identify the causal structures and mechanisms underlying the complex realm of post-conflict peacebuilding. By implementing this transparent and systematic comparative approach, it will become possible to discover
the dynamics of post-conflict peace.
In this thesis we use integral-field spectroscopy to detect and understand of Lyman α (Lyα) emission from high-redshift galaxies.
Intrinsically the Lyα emission at λ = 1216 Å is the strongest recombination line from galaxies. It arises from the 2p → 1s transition in hydrogen. In star-forming galaxies the line is powered by ionisation of the interstellar gas by hot O- and B- stars. Galaxies with star-formation rates of 1 - 10 Msol/year are expected to have Lyα luminosities of 42 dex - 43 dex (erg/s), corresponding to fluxes ~ -17 dex - -18 dex (erg/s/cm²) at redshifts z~3, where Lyα is easily accessible with ground-based telescopes. However, star-forming galaxies do not show these expected Lyα fluxes. Primarily this is a consequence of the high-absorption cross-section of neutral hydrogen for Lyα photons σ ~ -14 dex (cm²). Therefore, in typical interstellar environments Lyα photons have to undergo a complex radiative transfer. The exact conditions under which Lyα photons can escape a galaxy are poorly understood.
Here we present results from three observational projects. In Chapter 2, we show integral field spectroscopic observations of 14 nearby star-forming galaxies in Balmer α radiation (Hα, λ = 6562.8 Å). These observations were obtained with the Potsdam Multi Aperture Spectrophotometer at the Calar-Alto 3.5m Telescope}. Hα directly traces the intrinsic Lyα radiation field. We present Hα velocity fields and velocity dispersion maps spatially registered onto Hubble Space Telescope Lyα and Hα images. From our observations, we conjecture a causal connection between spatially resolved Hα kinematics and Lyα photometry for individual galaxies. Statistically, we find that dispersion-dominated galaxies are more likely to emit Lyα photons than galaxies where ordered gas-motions dominate. This result indicates that turbulence in actively star-forming systems favours an escape of Lyα radiation.
Not only massive stars can power Lyα radiation, but also non-thermal emission from an accreting super-massive black hole in the galaxy centre. If a galaxy harbours such an active galactic nucleus, the rate of hydrogen-ionising photons can be more than 1000 times higher than that of a typical star-forming galaxy. This radiation can potentially ionise large regions well outside the main stellar body of galaxies. Therefore, it is expected that the neutral hydrogen from these circum-galactic regions shines fluorescently in Lyα. Circum-galactic gas plays a crucial role in galaxy formation. It may act as a reservoir for fuelling star formation, and it is also subject to feedback processes that expel galactic material. If Lyα emission from this circum-galactic medium (CGM) was detected, these important processes could be studied in-situ around high-z galaxies. In Chapter 3, we show observations of five radio-quiet quasars with PMAS to search for possible extended CGM emission in the Lyα line. However, in four of the five objects, we find no significant traces of this emission. In the fifth object, there is evidence for a weak and spatially quite compact Lyα excess at several kpc outside the nucleus. The faintness of these structures is consistent with the idea that radio-quiet quasars typically reside in dark matter haloes of modest masses. While we were not able to detect Lyα CGM emission, our upper limits provide constraints for the new generation of IFS instruments at 8--10m class telescopes.
The Multi Unit Spectroscopic Explorer (MUSE) at ESOs Very Large Telescopeis such an unique instrument. One of the main motivating drivers in its construction was the use as a survey instrument for Lyα emitting galaxies at high-z. Currently, we are conducting such a survey that will cover a total area of ~100 square arcminutes with 1 hour exposures for each 1 square arcminute MUSE pointing. As a first result from this survey we present in Chapter 5 a catalogue of 831 emission-line selected galaxies from a 22.2 square arcminute region in the Chandra Deep Field South. In order to construct the catalogue, we developed and implemented a novel source detection algorithm -- LSDCat -- based on matched filtering for line emission in 3D spectroscopic datasets (Chapter 4). Our catalogue contains 237 Lyα emitting galaxies in the redshift range 3 ≲ z ≲ 6. Only four of those previously had spectroscopic redshifts in the literature. We conclude this thesis with an outlook on the construction of a Lyα luminosity function based on this unique sample (Chapter 6).
Based on theories of scientific discovery learning (SDL) and conceptual change, this study explores students' preconceptions in the domain of torques in physics and the development of these conceptions while learning with a computer-based SDL task. As a framework we used a three-space theory of SDL and focused on model space, which is supposed to contain the current conceptualization/model of the learning domain, and on its change through hypothesis testing and experimenting. Three questions were addressed: (1) What are students' preconceptions of torques before learning about this domain? To do this a multiple-choice test for assessing students' models of torques was developed and given to secondary school students (N = 47) who learned about torques using computer simulations. (2) How do students' models of torques develop during SDL? Working with simulations led to replacement of some misconceptions with physically correct conceptions. (3) Are there differential patterns of model development and if so, how do they relate to students’ use of the simulations? By analyzing individual differences in model development, we found that an intensive use of the simulations was associated with the acquisition of correct conceptions. Thus, the three-space theory provided a useful framework for understanding conceptual change in SDL.
This survey on the theme of Geometry Education (including new technologies) focuses chiefly on the time span since 2008. Based on our review of the research literature published during this time span (in refereed journal articles, conference proceedings and edited books), we have jointly identified seven major threads of contributions that span from the early years of learning (pre-school and primary school) through to post-compulsory education and to the issue of mathematics teacher education for geometry. These threads are as follows: developments and trends in the use of theories; advances in the understanding of visuo spatial reasoning; the use and role of diagrams and gestures; advances in the understanding of the role of digital technologies; advances in the understanding of the teaching and learning of definitions; advances in the understanding of the teaching and learning of the proving process; and, moving beyond traditional Euclidean approaches. Within each theme, we identify relevant research and also offer commentary on future directions.
The three-space theory of problem solving predicts that the quality of a learner's model and the goal specificity of a task interact on knowledge acquisition. In Experiment 1 participants used a computer simulation of a lever system to learn about torques. They either had to test hypotheses (nonspecific goal), or to produce given values for variables (specific goal). In the good- but not in the poor-model condition they saw torque depicted as an area. Results revealed the predicted interaction. A nonspecific goal only resulted in better learning when a good model of torques was provided. In Experiment 2 participants learned to manipulate the inputs of a system to control its outputs. A nonspecific goal to explore the system helped performance when compared to a specific goal to reach certain values when participants were given a good model, but not when given a poor model that suggested the wrong hypothesis space. Our findings support the three-space theory. They emphasize the importance of understanding for problem solving and stress the need to study underlying processes.
Die optimale Dimensionierung von IT-Hardware stellt Entscheider aufgrund der stetigen Weiterentwicklung zunehmend vor Herausforderungen. Dies gilt im Speziellen auch für Analytics-Infrastrukturen, die zunehmend auch neue Software zur Analyse von Daten einsetzen, welche in den Ressourcenanforderungen stark variieren. Damit eine flexible und gleichzeitig effiziente Gestaltung von Analytics-Infrastrukturen erreicht werden kann, wird ein dynamisch arbeitendes Architekturkonzept vorgeschlagen, das Aufgaben auf Basis einer systemspezifischen Entscheidungsmaxime mit Hilfe einer Eskalationsmatrix verteilt und hierfür Aufgabencharakteristiken sowie verfügbare Hardwareausstattungen entsprechend ihrer Auslastung berücksichtigt.
Recent studies of short-term serial order memory have suggested that the maintenance of order information does not involve domain-specific processes. We carried out two dual task experiments aimed at resolving several ambiguities in those studies. In our experiments, encoding and response of one serial reconstruction task was embedded within encoding and response of a concurrent serial reconstruction task. Order demands in both tasks were independently varied so as to find revealing patterns of interference between the two tasks. In Experiment 1, participants were to maintain and reconstruct the order of a list of verbal materials, while maintaining a list of spatial materials or vice-versa. Increasing the order demands in the outer reconstruction task resulted in small or non reliable performance decrements in the embedded reconstruction task. Experiment 2 sought to compare these results against two same-domain baseline conditions (two verbal lists or two spatial lists). In all conditions, increasing order demands in the outer task resulted in small or non-reliable performance decrements in the embedded task. However, performance in the embedded tasks was generally lower in the same-domain baseline conditions than in the cross-domain conditions. We argue that the main effect of domain in Experiment 2 indicates the contribution of domain-specific processes to short-term serial order maintenance. In addition, we interpret the failure to find consistent cross-list interference irrespective of domain as indicating the involvement of grouping mechanisms in concurrently performed serial order tasks. (C) 2015 Elsevier Inc. All rights reserved.
In a series of experiments, we tested a recently proposed hypothesis stating that the degree of alignment between the form of a mental representation resulting from learning with a particular visualization format and the specific requirements of a learning task determines learning performance (task-appropriateness). Groups of participants were required to learn the stroke configuration, the stroke order, or the stroke directions of a set of Chinese pseudocharacters. For each learning task, participants were divided into groups receiving dynamic, static-sequential, or static visualizations. An old/new character recognition task was given at test. The results showed that learning both stroke configuration and stroke order was best with static pictures (Experiments 1 and 2), while there was no reliable difference between the groups for learning stroke direction (Experiment 3). An additional experiment, however, revealed that learning with sequential pictures was superior when testing was carried out with sequential pictures, irrespective of the learning task (Experiment 4). The combined evidence from all experiments speaks against task requirements playing a role in determining the effectiveness of a visualization format. Furthermore, the evidence supports the view that a high degree of congruence between information presented during learning and information presented at test results in better learning (study-test congruence). Implications for instructional design are discussed.