32,461 research outputs found
The Basu measure as an indicator of conditional conservatism: Evidence from U.K. earnings components
No full textFollowing the work of Basu in 1997, the excess of the sensitivity of accounting earnings to negative share return over its sensitivity to positive share return (the Basu coefficient) has been interpreted as an indicator of conditional accounting conservatism. Although this interpretation is supported by substantial evidence that the Basu coefficient is associated with likely demands for conservatism, concerns have arisen that it may reflect factors not directly related to conservatism, and that this may adversely affect its validity as an indicator of that phenomenon. We argue that evidence on the validity of the Basu coefficient as an indicator of conditional conservatism can be obtained by disaggregating earnings into components, classifying those components by whether or not they are likely to be affected by conditional conservatism, and examining whether the Basu coefficient arises primarily from components likely to be affected by conditional conservatism. We implement this procedure for UK firms reporting under FRS 3: Reporting Financial Performance from 1992 to 2004. Although a substantial proportion of the Basu coefficient emanates from cash flow from operating and investing activities (CFOI), which cannot directly reflect accounting conservatism, its incidence across other components of earnings is predominantly within those components likely to be affected by conditional conservatism. Also, although the bias documented by Patatoukas and Thomas in 2009 is present in all of our aggregate earnings measures, it is heavily concentrated in the CFOI component of earnings and largely absent from components classified as likely to be affected by conditional conservatism. With the important caveat that researchers should test the robustness of their results to the exclusion of the element of the Basu coefficient due to cash flows, our findings are consistent with the conditional conservatism interpretation of the coefficient
Aretha Basu Interview
No full textAn interview with Aretha Basu about her role in the implementation of the center as a main organizerStudent Interview
Data and Analysis Scripts in support of Basu et al.
No full textData and Analysis Scripts in support of Basu et al. "Frontal norepinephrine represents a threat prediction error under uncertainty"</p
Two dimensional damage localization using the interpolation method
No full textThis paper presents a vibration based procedure for locating reductions of stiffness in two-dimensional structures that can be modeled as plates. This procedure is a generalization to the two-dimensional case of the previously published Interpolation Damage Detection Method (IDDM). The method is based on the definition of a damage sensitive feature in terms of the accuracy of a spline function in interpolating the operational displacement shapes of the structure. These latter are recovered from frequency response functions (FRFs) measured at different locations of the structure during vibrations. At the i-th location, the FRF is calculated through spline interpolation using the FRF's recorded at the all the instrumented locations but the i-th. For two-dimensional structures a spline surface is defined to interpolate the operational shapes. The accuracy of the spline interpolation is measured by an error function defined as the difference between the measured and interpolated operational mode shapes. At a certain location an increase (statistically meaningful) of the interpolation error, with respect to a reference configuration, points out a localized variation of the operational shapes thus revealing the existence of damage. The two dimensional IDDM algorithm is checked herein through numerical simulations, using the FE model of a plate and modeling local reductions of stiffness through a reduction of the elastic modulus of the material of one or more elements of the model. © (2013) Trans Tech Publications
3D Online Multimedia and Games
No full textOnline applications have been gaining wide acceptance among the general public. Companies like Amazon, Google, Yahoo! and NetFlicks have been doing extremely well over the last few years largely because of people becoming more comfortable and trusting of the Internet. The increasing acceptance of online products makes it increasingly important to address some of the scientific techniques involved in developing efficient 3D online systems.
The topics discussed in this book broadly cover four categories: networking issues in online multimedia; joint texture-mesh simplification and view independent transmission; view dependent transmission and server-side rendering; content and background creation; and creating simple online games.
Contents:
Adaptive Bandwidth Monitoring for QoS Based Retrievel (A Basu et al.)
Wireless Protocols (A Khan)
Overview of 3D Coding and Simplification (I Cheng & L Ying)
Scale-Space Filtering and LOD — The TexMesh Model (I Cheng)
Adaptive Online Transmission of Photo-Realistic Textured Mesh (I Cheng)
Perceptual Issues in a 3D TexMesh Model (I Cheng)
Quality Metric for Approximating Subjective Evaluation of 3D Objects (A Basu et al.)
Perceptually Optimized 3D Transmission Over Wireless Networks (I Cheng & A Basu)
Predictive Schemes for Remote Visualization of 3D Models (P Zanuttigh & G M Cortelazzo)
A Rate Distortion Theoretic Approach to Remote Visualization of 3D Models (N Brusco et al.)
3D Content Creation by Passive Optical Methods (L Ballan et al.)
3D Visualization and Compression of Photorealistic Panoramic Backgrounds (P Zanuttigh et al.)
A 3D Game — Castles (G Xiao et al.)
A Networked Version of Castles (D Lien et al.)
A Networked Multiplayer Java3D Game — Siege (E Benner et al.)
Collaborative Online 3D Editing (I Cheng et al.
Ceramide Glycanase Activities in Human Cancer Cells
No full textCeramide glycanase (CGase) activities have been detected in different human tumor cells (colon, carcinoma Colo-205; neuroblastoma, IMR-32; breast cancer lines, SKBr3 and MCF7). However, the level of enzymatic activity is lower in these cells compared to that present in other mammalian tissues reported before (Basu, M., Kelly, P., Girzadas, M. A., Li, Z., and Basu, S. Methods Enzymol. (in press)). The majority of CGase activity was found in the 100,000g soluble supernatant fraction isolated from all these cell lines and tissues. Using the soluble enzyme, the requirement for optimum CGase activity was found to be consistent with previous observations found for rat and rabbit tissues (Basu, M., Dastgheib, S., Girzadas, M. A., O'Donnell, P. H., Westervelt, C. W., Li, Z., Inokuchi, J. I., and Basu, S. (1998) Acta Pol. Biochim. 42:327). The CGase activities from both Colo-205 and IMR-32 cells are optimum at a protein to detergent ratio of one. All the mammalian CGases, including human cancer cells, show an optimum pH between 5.5 and 5.8 in sodium acetate buffer. The CGase activities from cancer cells are found to be cation-independent; however, mercury, zinc, and copper ions seem to inhibit the enzyme activity substantially in both tumor cells lines. The mercury ion inhibition of CGase activities from ail different sources indicates a possible structural homology in the CGase proteins. Radiolabeled substrates, labeled at the sphingosine double bond or at the 3-position of sphingosine without modifying double bond of sphingosine were used in this investigation. Both were active substrates with all enzyme preparations isolated from different cancer cells (apparent Km, 500 mu M for nLcOse5[H-3-DT]Cer and 350 mu M for GgOse4[sph-3-H-3]Cer with Colo-205 enzyme). Structural analogues of ceramide and sphingosine (L-PPMP, L-PDMP, alkylamines, and Tamoxifen) inhibited cancer cell CGase activities in vitro
Metrocoris deceptor Basu, Polhemus and Subramanian, NEW SPECIES
No full textMetrocoris deceptor Basu, Polhemus and Subramanian, NEW SPECIES Figs. 45–55 Metrocoris quynhi Tran & Zettel 2005: Basu, Subramanian, Valarmathi & Saha, 2015: 98. Material examined. Holotype: Apterous male: INDIA, West Bengal, Darjeeling District, Rishi River, Rishikhola, 27.17357°N, 88.631104°E, 23.III.2013, coll. S. Basu, deposited at the NZC, Zoological Survey of India, H.Q., Kolkata (NZSI) Reg. No. 4643/H15. Paratypes: INDIA, West Bengal: 23 apterous males, 16 apterous females, same data as holotype (NZSI); 1 female, 7 nymphs, Darjeeling District, stagnant pool beside Rishi River, Rishikhola, 27.169677°N, 88.635109°E, 23.III.2013, coll. Srimoyee Basu (NZSI); 5 males, 4 females, 1 nymph, Darjeeling District, Teesta River, Chitre Bridge, 22.III.2013, coll. S. Basu (NZSI); 3 males, 4 females, 3 nymphs, Darjeeling District, Manjukhola, Phuguri tea estate, 26.85575°N, 88.2091°E, 21.III.2013, coll. S. Basu (NZSI); 2 males, 4 females, 11 nymphs, Darjeeling District, Falls near Bunkulung, 26.86776°N, 88.22882°E, 20.III.2013, coll. S. Basu (NZSI); 3 males, 5 females, Darjeeling District, Srikhola, 27.132452°N, 88.076729°E, 4.V.2013, coll. S. Basu (NZSI). Sikkim: 3 apterous males, 4 apterous females, West Sikkim, Martham village, Hee Bermiok, 3.X. 2013, coll. S. Basu (NZSI); INDIA, Himachal Pradesh: 1 male, 3 females, 5 nymphs, Kangra district, Panthend village near Saibaba Mandir, Baijnath, 32.0227°N, 076.38743°E, 3117 ft, 13.09.2014, coll. Dr. K. Valarmathi; 9 males, 9 females, 6 nymphs, Kangra district, Shahpur, Teh, Rajol Road, Rajol River, 32.10350°N, 076.14915°E, 14.09.2014, coll. Dr. K. Valarmathi (NZSI) Reg. No. 4644/H15 to 4651/H15. Discussion: Basu et al. (2015) recorded Metrocoris quynhi Tran & Zettel from India based on specimens taken in Himachal Pradesh and West Bengal, providing a detailed re-description and photographs of the taxon. However, a more critical examination of the specimens involved has revealed that they represent a new species in the Metrocoris anderseni species group. Therefore, the description and figures provided by Basu et al. (2015) depict this new species, which we have named Metrocoris deceptor. Description. See detailed description in Basu et al. (2015) (as Metrocoris quynhi). Only diagnostic characters are repeated here. Size: Male body length 6.10–6.90 mm, maximum body width 2.64–3.0 mm. Female body length 5.30–6.72 mm, maximum body width 3.27–3.40 mm. Measurements of male and female leg segments given in Table 7 and 8. Male foreleg: Fore femur (Fig. 48) strongly incrassate, ratio length/width: 3.22 (2.68/0.83), constricted on apical third, lacking ventral indentation, bearing bifid sub-apical tooth. Fore tibia with inner margin bearing subbasal prominence. Male genitalia: Pygophore (Fig. 51) elongate, narrowed centrally with lateral margins concave, expanded distally, bearing prominently produced anterolateral angles, apex truncate. Proctiger (Fig. 52) elongate, distal portion slender, apex broadly rounded. Paramere (Fig. 53) elongate, projecting laterally far beyond genital segment, strongly bent, basal lobe with prominent angular projection in inner margin, distal arm slender, apex blunt. Etymology. The name “ deceptor ” refers to the fact that this species at first appeared to be a known taxon, but was actually undescribed. Comparative notes. Metrocoris deceptor sp. nov. seems to be most closely related to M. atlas Zettel (2011b), described from two male specimens taken at Alaungdaw Katthapa National Park in Myamnar. Our new species has an elongate male paramere similar to M. atlas, but this structure is more sharply bent forming a nearly right angle (versus an approximate 45° angle as shown in Zettel’s illustration for M. atlas) and lacks the small folding at the apex. As noted by Zettel (2011b), the male pygophore of M. atlas lacks the constriction characteristic of species in the M. anderseni species group, whereas such a constriction is present in M. deceptor, with the apex of the pygophore consequently more enlarged and bearing angular lateral expansions, which are lacking in M. atlas. In regard to the internal male genitalia, the lateral sclerites of the endosoma are larger, longer, and of slightly different shape in M. deceptor in comparison to the figures provided for M. atlas in Zettel (2011b), although the latter are somewhat diagrammatic line drawings in contrast to the photographs provided for these structures in M. deceptor by Basu et al. (2015); thus, such comparisons may not be accurate. The structure of the male fore femur is similar in both species, but both sub-apical teeth are subequal in size in M. deceptor, rather than the distal tooth being obviously larger as in M. atlas. Finally, in regard to coloration, the black markings on the mesonotum are much thicker and more well-developed in M. deceptor, and antennal segment I is dark brown to black except at the extreme base, versus entirely pale except at the extreme apex in M. atlas. Metrocoris deceptor also exhibits many similarities to M. anderseni, described by Chen & Nieser (1993a) from Uttar Pradesh, India. The male paramere in M. anderseni is strongly bent as in M. deceptor, but the ventral margin is far more strongly arcuate, the distal arm is shorter, and the apex expanded to form a small head (see Figs. 72, 73 in Chen & Nieser 1993a). The shape of the ventral sclerite of the endosoma in M. andersoni as depicted by Chen & Nieser (1993a) is also of very different shape from that in M. deceptor. The posterolateral angles of the male pygophore are also more pronounced and angular in M. deceptor than in M. anderseni. Although previously confused with M. quynhi by Basu et al. 2015, the paramere shapes of the two species are very different, with that of M. quynhi being curved upward commencing on the distal one-fourth, while the curvature in M. deceptor commences near the midpoint, such that the upward-directed portion of the distal arm beyond the point of curvature is over twice as long in M. deceptor as in M. quynhi. Other characters separating M. quynhi from M. deceptor include female mediosternite VII, which projects posteriorly beyond the flanking lateral lobes of sternum VI in M. deceptor, rather than being even with them as in M. quynhi; the coloration of the mesonotum in M. deceptor, which has the black markings broader and more pronounced than in M. quynhi; and the coloration of male abdominal tergum VIII, which has a prominent longitudinal pale mark centrally on the posterior half in M. deceptor that is lacking in M. quynhi. Among the remaining species in the M. anderseni species group, M. deceptor is easily separated from M. falcatus Chen & Nieser and M. genitalis Chen & Nieser, by the shape of the male paramere, which is sharply bent centrally rather than distally, and has the distal arm beyond the bend far more elongate than in than in either of these two species.Published as part of Basu, Srimoyee, Polhemus, D. A., Subramanian, K. A., Saha, G. K. & Venkatesan, T., 2016, Metrocoris Mayr (Insecta: Hemiptera: Gerridae) of India with descriptions of five new species, pp. 257-277 in Zootaxa 4178 (2) on pages 267-269, DOI: 10.11646/zootaxa.4178.2.5, http://zenodo.org/record/25873
Bahumukhī mana, bahurupī prema
No full textThe document contains a novel written by the Bengali author Nirpendra Kumar Basu (1898-1979). The monograph is from the private collection of Sharmadip Basu
Consistent estimation of conditional conservatism
No full textIn this paper, we propose an econometric model that presents three advantages in relation to the Basu model: (1) it is robust to the aggregation problem; that is, we prove that the Basu model produces inconsistent estimations of conditional conservatism and that this problem is solved with our proposal; (2) it can produce firm-specific measures of conservatism by using time-series; and (3) it completes the understanding of the intercept in the Basu model by breaking it down between unconditional conservatism and the reversion of the differences between market and book values of equity. In other words, we can provide firm-specific measures of both conditional and unconditional conservatism with the same model. We demonstrate all these theoretical assertions using simulated dataAccounting conservatism, Conditional conservatism, Unconditional conservatism, The Basu model, Aggregation effect
Methods of provenance determination tested with discriminant function analysis.
No full textCurrently popular approaches to provenance identification commonly use mineralogic and chemical compositions of siliciclastic sediments or of detrital clastic grains far graphical solutions. We have statistically tested three deterministic models using the raw data that were originally used to construct classifications far determining the provenance of sands and sandstones. These models are based on l) detrital modes of sandstones (Dickinson et al. 1983), 2) undulosity and polycrystallinity of detrital quartz (Basu et al. 1975), and 3) chemical compositions of muddy sediments and rocks (van de Kamp and Leake 1985). Our results show that these models can successfully classify no more than 85% of their own data. We suggest that additional variables (such as heavy minerals), the combination of different methods, and statistical analysis of data are necessary to improve the reliability of provenance interpretation
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