12,082 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
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
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
Deposition and characterisation of sputtered Nickel manganate thin films
No full textThis work investigates the structural and electrical properties of both bulk and r magnetron sputtered thin films of spinel structured Ni(_x)Mn(_3-x)0(_4=8) material system. The distribution of the LDOS of the thin films is also studied using STS. A rf magnetron sputtering system capable of reactive sputtering in a range of argon/oxygen ambients was designed, constructed and commissioned in the first phase of this work. The system was optimised in terms of the effect of various process parameters on the growth rate using factorial experimental design technique. Incident power, substrate to target distance and oxygen percentage in the ambient was found to be the most significant. The effect of different sintering temperatures was investigated for five different compositions of the NhMn3-x04+s material system. Monophase material could not be prepared without prolonged annealing at 800 C after sintering at higher temperatures. This was in contradiction with the published phase diagram of the material and hence a modified scheme was proposed. The lattice parameter of the spinel phase increased with decreasing nickel content. Grain growth was found to be exponentially dependent on the sintering temperature. The R-T characteristics below 300K followed the Shklovskii and Efros VRH model (To -2x10(^5) K) and a change to the NNH model (∆E -330 meV) was observed above 300K. The resistivity of the material was dependent on both the ratio of Ni:Mn and the oxygen stoichiometry (varying from 1.2 Kohm-cm up to 30 Kohm-cm).The as-deposited films showed poor crystallinity, hence post deposition annealing at 800 C was required. The microstructure and the degree of preferred orientation were found to be dependent on the substrate temperature and post deposition annealing. The lattice parameter of the films was lower than the target. The NNH model best described the R-T characteristics of the films deposited at low oxygen content <2.5% (∆E -360 meV) whereas films deposited at higher oxygen content could be better described by the Shklovskii and Efros VRH model {To -2.4 x 10^ K). The resistivity of the films decreased with increasing oxygen in the ambient in the as-deposited state, however after annealing the resistivity of all the films became similar and much lower than the target. The distribution of the LDOS of the films, using STS, was found to be parabolic and in agreement with the assumption in the Shklovskii and Efros VRH model. Additional features were observed in the LDOS with increasing temperatures (~±0.15 eV and ~+1.6 eV) however the changes were completely reversible with temperature
Outer Length Scales in Nocturnal Stable Boundary Layers
No full textRecently, Basu and Holstlag (2021) proposed a unified framework for describing outer length scales (OLS). By utilizing this framework, we document various characteristics of OLS in nocturnal boundary layers over the US Great Plains.Green Open Access added to TU Delft Institutional Repository 'You share, we take care!' - Taverne project https://www.openaccess.nl/en/you-share-we-take-care Otherwise as indicated in the copyright section: the publisher is the copyright holder of this work and the author uses the Dutch legislation to make this work public.Atmospheric Remote Sensin
Metrocoris sikkimensis Basu & Chandra & Venkatesan 2018, sp. nov.
No full textMetrocoris sikkimensis sp. nov. Type material examined: HOLOTYPE, apterous male (in 75% ethyl alcohol): INDIA, Sikkim, West Sikkim District, hill stream, Kaleg Khola, Pelling road, 27.2956°N, 88.2226°E, alt. 1841 m, 10 May 2016, coll: S. Basu. PARATYPES (in 75% ethyl alcohol):10 apterous males,10 apterous females: same data as holotype; 15 apterous males, 12 apterous females, West Sikkim District, Reshikhola River, Rinchenpong, 27.2441°N, 88.8735°E, alt. 1618 m, 9 May 2016, coll: S. Basu. 8 apterous males, 17 apterous females, INDIA: Arunachal Pradesh, West Kameng District, Rupa river, near Rupa village, Bomdila, 27.20390°N, 92.39420°E, 4804ft, 9 October, 2017, coll: S. Basu; 4 apterous males, 4 apterous females, West Kameng District, Dublekha River, Jigaon, near Rupa village, Bomdila, 27.20840°N, 92.39965°E, 4780 ft, 9 October, 2017, coll: S. Basu; 5 males, 5 females, West Kameng District, Kameng River, Nagmandir, 27.28440°N, 92.82830°E, 1495 ft, 5 October, 2017, coll: S. Basu. Description. Apterous male (Figs. 2, 4–6, 7, 9, 10, 13–17). Size: Body length 5.37, body width across mesoacetabula 2.50. Colour: Dorsally black with bright yellowish orange markings. Interocular mark on posterior margin of head distinct, yellowish (Figs. 2, 5). Eyes black. Antenna black with yellow basally. Rostrum black with yellowish laterally. Pronotum with a pair of flattened ‘u’ shaped yellowish orange markings (Figs. 2, 5). Meso- and Metanota each with a pair of yellow markings (Figs. 2, 5). Pro-, meso-and metapleura with a longitudinal yellow stripe, discontinuous near posterior margin of pronotum. Mesosternum without yellow markings. Meso- and metacetabula each with a dorsal yellow mark. Fore, mid and hind coxae and trochanters yellow. Fore femur (Fig. 7) black, yellowish basally, dorsally and ventrally. Mid and hind femora, tibiae and tarsi black. Abdominal terga I–VII and proctiger black, tergum VIII black with yellow margins (Fig. 9). Abdominal laterotergites black, except yellow posterolateral angles of last segment. Venter black, except sterna VII–IX yellowish brown (Fig. 10). Structural characteristics: Head length 0.77, width excluding eyes 0.95, narrower than pronotum. Eyes 2.2 times longer than broad, length 0.62, width 0.28. Minimum interocular width 0.63. Length of antennal segments I– IV= 2.34, 0.73, 0.79, 0.63, first segment longer than combined length of segments II–IV, without spines or bristles. Rostrum reaching to mesothorax, length 1.26. Pronotum 2.8 times wider than long, length 0.47, width 1.35, slightly bulbous. Combined length and maximum width of meso- and metanota 2.26 and 1.77 respectively. Fore femur (Fig. 7) slender, fringed with short setae, slightly constricted apically and with one or two thin small setae basally, ratio of length/width 7.51 (2.33/0.31). Fore tibia and tarsus without modification, but covered with short setae. Pretarsal claws distinct, curved and sharp. Mid and hind trochanters lacking modifications. Abdominal terga densely covered by setae, combined length 2.03, maximum width at tergum V 1.48. Abdominal sterna II–VI with golden pubescence, sterna VII–VIII long, distinctly clothed with long dense golden setae (Fig. 10). For measurements of leg segments see Table 1. Genitalia: Abdominal sternum VIII (Figs. 10, 13) short with median inverted U-shaped excavation, blunt at apex, anterior margin emarginated at middle, length 0.79, width 0.65, covered by golden setae, density increasing laterally. Pygophore (Fig. 14) elongated, broadened medially, heavily setiferous, posterior margin almost straight. Proctiger (Fig. 15) elongated, with maximum width near middle, parts of lateral margins anterior and posterior to the protrusion are concave, laterally slightly protruded near middle, apex rounded, clothed with dense setae. Parameres (Figs. 13, 17) symmetrical, projecting laterally from genital segments, curved apically, without setae, apex slightly pointed; in few individuals, parameres not visible from above. Endosomal sclerites (Fig. 16) well developed; dorsal sclerite long, entirely covering the endosomal sheath and extended apically; lateral sclerite almost straight, relatively long; ventral sclerite long. Apterous female (Figs. 3, 8, 11, 12). Size: Body length ranges from 5.10–5.39 (n=48), maximum width across mesoacetabula ranges from 2.56–2.62 (n= 48). Colour: Colour pattern similar to that of male, except yellowish marks much wider and more prominent. Structural characteristics: Head length 0.74, width (without eyes) 0.89. Length of antennal segments I–IV: 2.18, 0.79, 0.77, 0.69. Eye length 0.64, width 0.37. Minimum interocular width 0.70.Length of rostrum 1.26. Pronotum wider than long, length 0.46, width 1.51. Combined length of meso- and metanota 2.26, maximum width 2.35. Fore femur (Fig. 8) length/width ratio 8.4 (2.45/0.29), without modifications; pretarsi with sharp curved claws. Hind trochanter apically with fringe of setae. Abdominal sterna length 1.36, maximum widths 1.59 at sternum V. For measurements of leg segments see Table 2. Abdominal sternum VII (Fig. 12) more or less oval, constricted laterally, with small lobe, covered by short golden pubescence, length 0.65, width 1.09, posterior margin straight. Macropterous forms: Unknown. Etymology. The specific epithet ‘sikkimensis’ derives from its place of origin, the northeastern state of Sikkim. Discussion. The newly described species belongs to the compar group and can be easily distinguished from congeners by the entirely black venter lacking yellow markings on the meso- and metasterna (Fig. 4); the distinctive shape of male paramere (Fig. 17), which is almost straight in the middle with the apex slightly pointed and without projections; the structure of male endosomal sclerites (Fig. 16) and the male proctiger (Fig. 15); and by the female terminalia, which are ventrally more or less oval, with a small lobe and covered by golden pubescence (Fig. 12). Recently, Basu et al. (2016) reported a total of 20 species of Metrocoris from India, with a key to all known Indian species. Hence, Metrocoris sikkimensis sp. nov. is the 21 st species described from the country. Within the Metrocoris compar group, M. sikkimensis sp. nov. is closely related to M. hirtus Chen & Nieser, 1993 from China, but differs from the latter as follows. In M. hirtus, surface of the male paramere has a small projection pointing forward and the apex is blunt, whereas in M. sikkimensis sp. nov. the paramere is slightly curved apically and the apex is more or less pointed, without projections or setae. Furthermore, the male pygphore is subovate in M. hirtus, but in M. sikkimensis it is elongated and heavily setiferous and the posterior margin of male pygophore almost straight. Additionally, the male forefemur is slightly constricted apically and has one or two thin short setae basally at the ventral surface in M. sikkimensis, whereas there is no apical constriction or thin basal setae in M. hirtus. Metrocoris sikkimensis is also similar to M. nepalensis, but can be separated from the latter by the following characteristics: In M. nepalensis, the male paramere bears a small projection pointing dorsally, and by the endosoma with a small accessory apical sclerite, indistinct lateral sclerite, and long ventral sclerite. In contrast, M. sikkimensis does not have a projection on the male paramere, an accessory apical endosomal scleriteis absent, the lateral sclerite is distinct and extends upto the proximal portion of the dorsal sclerite, and the ventral sclerite is long, slender and extends forward.Published as part of Basu, Srimoyee, Chandra, Kailash & Venkatesan, Thiruvengadam, 2018, Metrocoris sikkimensis sp. nov. (Hemiptera: Heteroptera: Gerridae) from northeastern India, with a key to species of the compar group occurring in India, pp. 369-374 in Zootaxa 4471 (2) on pages 370-374, DOI: 10.11646/zootaxa.4471.2.9, http://zenodo.org/record/143978
Yauna-biśbakoṣa
No full textThe documents contain two parts of an Sexual Encyclopedia, written by N. K. Basu. The documents are from the private collection of Sharmadip Basu
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