112,477 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
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
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.
On the Topology of Symmetric Semialgebraic Sets
No full textThis work strengthens and extends an algorithm for computing Betti numbers of symmetric semialgebraic sets developed by Basu and Riener in [11]. We first adapt a construction of Gabrielov and Vorobjov in [18] for replacing arbitrary definable sets by compact ones to the symmetric case. The original construction provided maps from the homotopy and homology groups of the replacement set to those of the original; we show that for sets symmetric relative to the action of some finite reflection group G, we may construct these maps to be equivariant. This modification to the construction for compact replacement allows us to extend Basu and Riener’s theorem on which submodules appear in the isotypic decomposition of each cohomology space to sets not necessarily closed and bounded. Furthermore, by utilizing this equivariant compact approximation, we may obtain a precise description of the aforementioned decomposition of each cohomology space, and not merely the final dimension of the space, from Basu and Riener’s algorithm.Though our equivariant compact replacement holds for G any finite reflection group, Basu and Riener’s results only consider the case of the action the of symmetric group, sometimes termed type A. As a first step towards generalizing Basu and Riener’s work, we examine the next major class of symmetry: the action of the group of signed permutations (known as type B). We focus our attention on Vandermonde varieties, a key object in Basu and Riener’s proofs. We show that the intersection of a type B Vandermonde variety with a fundamental region of type B symmetry is topologically regular. We also prove a result about the intersection of a type B Vandermonde variety with the walls of this fundamental region, leading to the elimination of factors in a different decomposition of the homology spaces
Book Reviews
No full textBOOK REVIEWS Letter From An Author - ASOKE BASU The Limits of Reform: Women, Capital and Welfare by Jennifer G. Schirmer - Reviewed by KRISTINE NELSON 542 Marxism and Domination: A Neo-Hegelian. Feminist, Psychoanalytic Theory of Sexual, Political and Technological Liberation, by Isaac D, Balbus - Reviewed by DAN LA BOTZ 53
Metrocoris dinendrai Basu, Polhemus and Subramanian, NEW SPECIES
No full textMetrocoris dinendrai Basu, Polhemus and Subramanian, NEW SPECIES Figs. 33–44 Material examined. Holotype: Apterous male: INDIA, West Bengal, Darjeeling District, roadside cascades within Neora Valley National Park, 27.0828°N, 88.7437°E, 2006m. asl, 3.X.2012, coll. S. Basu, deposited at the Zoological Survey of India, H.Q., Kolkata (NZSI) Reg. No. 4774/H15. Paratypes: INDIA, West Bengal: 1 apterous male, 1 apterous female, 31 nymphs: same data as holotype Reg. No. 4775/H15; 2 apterous males, 1 apterous female, 1 macropterous female, 5 nymphs, Darjeeling District, stream on the way to Chengey Falls, near Lava, 27.0511°N, 88.6800°E, 1639 m. asl, 3.X. 2012, coll. S. Basu (NZSI) Reg. No. 4776/H15; 4 apterous males, 2 apterous females, 1 nymph, Darjeeling District, stream near Gorubathan, 26.96636°N, 88.7000°E, 370 m. asl., 1.X.2013, coll. S. Basu, (NZSI) Reg. No. 4777/H15. Description. Apterous male (Holotype): Fig.33 Size: Body length 5.42 mm, maximum width across mesoacetabula 2.53 mm. Colour: Dorsal body coloration yellowish to orange with dorsal black markings (Fig. 33). Interocular dark mark rectangular, bifid posteriorly, anterior margin not connected with dark mark of postclypeus, posterior portion in some individuals connected with dark inner margin of eye. Antennal segments black, with first segment yellow basally. Eyes black. Dark marks on pronotum broad T-shaped, connected to propleural margin (Fig.33). Meso- and metanota pale orange with dark markings as in Figs. 33, sublateral dark stripes broader than yellowish part on apical half, longitudinal dark stripe of mesopleuron extending nearly through its length. Abdominal terga black except segment VIII. Thoracic venter black, with a deep yellowish patch laterally (Fig. 36). Abdominal sterna II– VI black, sterna VII–VIII yellowish posteriorly. Fore femur black, basal one-fourth of ventral and dorsal surfaces yellowish, fore tibia and tarsus black. Rostrum black with pale yellowish lateral margins. Structural characteristics: Head width 1.36, length 0.73. Interocular region wider than eye, widths 0.61 and 0.25 respectively. Eye length 0.62, posterior half of eye covering anterior one fourth of propleuron. Length of antennal segments I–IV: 2.29, 0.97, 0.88, 0.65, first segment longer than combined lengths of remainder. Rostrum length 1.46, surpassing fore trochanter. Pronotum slightly bulbous in male, wider than long, width 1.61, length 0.57, slightly wider than head. Meso- and metanota 1.12 times wider than combined length, width 2.55, length 2.27. Fore femur (Fig. 39) slender and slightly curved at middle, ratio of length/width approximately 6.5, ventral surface with small constriction near middle, without indentation or tooth, with short dense hair fringe ventrally near apex, inner margin with rows of short hairs. Inner margin of fore tibia not modified, bearing rows of short hairs. Second tarsal segment long. Pretarsus with pair of sharp claws. Hind trochanter lacking modifications. Abdominal terga with prominent golden pubescence, combined length 1.83, maximum width 1.21. Abdominal sternum VIII bearing long dense hair fringe (Fig. 37). For measurements of leg segments see Table 1. Male genitalia: Male abdominal sternum VIII (Fig. 37) elongate, sub-oval, length 1.27, width 0.86, densely clothed with fringe of golden hairs. Posterior margin of abdominal tergum VIII straight. Pygophore (Fig. 42) elongate, heavily setiferous, apex truncate. Proctiger (Fig. 41) moderately elongate, lateral margins slightly convex, isolating angular basal lobes, apex broadly rounded, posterior margin with dense hair fringe. Parameres symmetrical (Fig.43) strongly curved near midpoint, apical section expanded to small head with outer margin concave, apex blunt, inner and outer margins with long distinct setae, several whitish dots distributed throughout. Endosomal sclerites as in Fig. 44. Apterous female: Fig. 34 Size: Body length 4.41–4.55, maximum width across mesoacetabula 2.29–2.31. Colour: Pattern of dark markings similar to that of male except much wider and more prominent; fore femur slender, lacking median invaginations; sterna VI–VII yellowish. Structural characteristics: Head length 0.74, width 1.21. Length of antennal segments 1–4: 1.87, 0.65, 0.60, 0.72. Eye length 0.61, width 0.24, interocular width 0.66. Length of rostrum 1.45. Pronotum wider than long, length 0.50, width 1.54. Combined lengths of meso- and metanota 2.12, width 2.21. Fore femur length/width ratio 6.3, lacking medial constriction; fore pretarsi bearing sharp, curved claws; hind trochanter lacking modifications. Abdominal sterna II–VI combined length 0.96, maximum width 1.57. For measurements of leg segments see Table 2. Female terminalia: Abdominal sternum VII semi-circular, length 0.30, width 1.07, slightly constricted laterally, clothed with short golden pubescence. Macropterous male: Unknown. Macropterous female: Fig. 35 Size: Body length 5.32, maximum width across mesoacetabula 2.67. Structural characteristics: Golden brown dorsally, marked with prominent black markings as shown in Fig.35. Median length of pronotum 2.41, humeral width 1.72, length of lateral margin from anterior angle to humerus 0.89, length of lateral margin from humerus to apex 1.76, apex of pronotum pointed, medially slightly bulged. Etymology. This name “dinendra” is a patronym dedicated to Professor Dinendra Roychoudhury of Department of Zoology of University of Calcutta, who had encouraged the first author to carry out entomological research. Habitat. This species was collected from high mountainous cascades within the Neora Valley National Park of the Darjeeling District in West Bengal. The insects were found in steep, rocky areas flooded with splashing water, and appear adapted to the cold waters. A preference for rushing, high gradient upland streams has also been observed by the second author (DP) for another currently undescribed species of the Metrocoris compar species group collected in northern Vietnam, suggesting this habitat association may be typical of the group as a whole. Comparative notes. Metrocoris dinendrai sp. nov. belongs to Metrocoris compar group based on the structure of male fore femur, which is slender and slightly curved; the strongly curved male parameres; the elongate male pygophore which bears dense dark pilosity; and the laterally constricted female terminal abdominal sterna. This new species can be recognized within this group by the distinctive shape of male paramere, which has a a slightly expanded apex that is somewhat concave on its outer margin (Fig. 43); the structure of male endosomal sclerites (Fig. 44); and the female trochanter clothed with thick black bristles. Within the Metrocoris compar group, M. dinendrai seems most similar to M. pardus from the Malay Peninsula (Zettel, 2011a), but has the distal arm of the male paramere more slender and elongate, and the outer margin of the paramere apex concave rather than convex (compare Fig. 43 to Fig. 8 in Zettel, 2011a). The basal lobes on the male proctiger also are more angular than in M. pardus, whereas the internal sclerotization of the male endosoma is similar in both 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 265-267, DOI: 10.11646/zootaxa.4178.2.5, http://zenodo.org/record/25873
A Note On Nonparametric Tests For Scale
No full text1 online resource (PDF, 6 pages)Basu, Asit Prakas; Woodworth, George G.. (1966). A Note On Nonparametric Tests For Scale. Retrieved from the University Digital Conservancy, https://hdl.handle.net/11299/199702
Guest Editor EDITOR Special Issue “THE BIOLOGICAL IMPACTS OF ENDOCRINE DISRUPTING CHEMICALS (EDCS)” (Editors: Dilip Mukherjee, Manas Ranjan Roy, Parthib Basu and Giulia Guerriero) della rivista indicizzata Scopus, Proceedings of Zoological Society (PZOS), Springer (ISSN: 0373-5893).
No full textsubcutaneous abscess in a renal allograft recipient without antifungal therapy
No full textAbstract not availableA.T. Valson, S.T. Kakde, P. Mohanraj, G. Basu, A. Mohapatra, S. Varughes
Rossioglossum williamsianum Garay & G. Kenn., Orchid Dig.
No full textRossioglossum williamsianum (Rchb.f.) Garay & G. Kenn., Orchid Dig. 40(4): 143. 1976. Voucher: R.L. Liesner 26694 (EAP). **SCPublished as part of Vega, Hermes, Cetzal-Ix, William, Mó, Edgar, Romero-Soler, Katya J. & Basu, Saikat K., 2022, An Updated Checklist of the Orchidaceae of Honduras, pp. 1-80 in Phytotaxa 562 (1) on page 69, DOI: 10.11646/phytotaxa.562.1.1, http://zenodo.org/record/707369
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