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The Critically Endangered Cantor's giant softshell turtle Pelochelys cantorii is a freshwater turtle found in South and Southeast Asia. Its population is declining because of habitat destruction and alteration, and hunting for its meat. Data on the species' ecology, behaviour, population size, distribution and threats are limited, and previous surveys undertaken in India have failed to detect individuals in the wild. This lack of data hinders strategic conservation planning. Ecologists and conservationists increasingly utilize local ecological knowledge to determine the status and gain insights into the ecology of threatened and rare species that are difficult to detect in field studies. To examine the historical and current occurrence of Cantor's giant softshell turtle, we conducted community interviews along the Chandragiri River in Kerala, India. With data from these interviews, we identified multiple sites where the species continues to occur. Older respondents and those that used the river for fishing and irrigation were more likely to report sightings of the species. Our findings also improved knowledge about the turtles' seasonal and diel activity patterns. A network of key informants identified through the interviews provided information on turtle bycatch, sightings and nesting. This network is being utilized for the continued monitoring of the species and could help in devising evidence-based management strategies for softshell turtles in India. These methods can also be adopted more widely for other threatened species of freshwater turtles globally. [ABSTRACT FROM AUTHOR]

This Assessment Update by the Environmental Effects Assessment Panel (EEAP) of the United Nations Environment Programme (UNEP) considers the interactive effects of solar UV radiation, global warming, and other weathering factors on plastics. The Assessment illustrates the significance of solar UV radiation in decreasing the durability of plastic materials, degradation of plastic debris, formation of micro- and nanoplastic particles and accompanying leaching of potential toxic compounds. Micro- and nanoplastics have been found in all ecosystems, the atmosphere, and in humans. While the potential biological risks are not yet well-established, the widespread and increasing occurrence of plastic pollution is reason for continuing research and monitoring. Plastic debris persists after its intended life in soils, water bodies and the atmosphere as well as in living organisms. To counteract accumulation of plastics in the environment, the lifetime of novel plastics or plastic alternatives should better match the functional life of products, with eventual breakdown releasing harmless substances to the environment. [ABSTRACT FROM AUTHOR]

This article explores the relationship between solar UV radiation, climate change, and plastic pollution. It highlights the role of UV-driven weathering in the degradation of plastics and the formation of harmful micro- and nanoplastic particles. The article emphasizes the need for global assessments of plastic dispersal, persistence, and weathering to consider these linkages. It also discusses the impact of the Montreal Protocol on plastic degradation and the potential effects of UV radiation and climate change on plastic pollution in the future. The article concludes by calling for further research and the development of new plastics with durability matching the functional life of products. [Extracted from the article]

Litter decomposition is a key ecosystem process that determines rates of carbon and nutrient cycling. Photodegradation and soil-litter mixing have emerged as important drivers of dryland litter decomposition, but how these processes interact with decomposing microorganisms has received less attention. In this study, we examined the effects of ultraviolet-B radiation (UV-B; 280–315 nm) and soil-litter mixing on the decomposition of litter and its associated microbial community in an arid shrubland. We performed a full factorial litter decomposition experiment using leaf litter from a dominant shrub (Prosopis velutina) and a dominant grass (Eragrostis lehmanniana) that were exposed to solar radiation with near-ambient or attenuated UV-B, and were either soil-free or soil-covered; we then quantified litter decomposition and microbial community composition over a 12 month period. In general, shrub litter decomposed more rapidly than grass litter regardless of soil coverage, likely due to its lower C:N. Attenuation of UV-B had modest effects on decomposition but UV-B exposure did increase fungal biomass, perhaps reflecting facilitative aspects of photodegradation. Both bacteria and fungi emerged as important regulators of decomposition, and microbial decomposition was indirectly mediated by litter C:N, soil coverage, and UV-B effects on the microbial community. Bacterial colonization was inhibited in soil-free treatments, but was facilitated when litter was soil-covered. These findings suggest that UV-B may play an important role in facilitating fungal decomposition of litter, while soil-litter mixing is fundamental for promoting bacterial decomposition of litter. Highlights: Soil-litter mixing enhanced bacterial colonization of litter. Fungi are present on dryland litter regardless of soil and UV-B conditions. Soil-litter mixing initially accelerated litter decomposition but subsequently reduced it. [ABSTRACT FROM AUTHOR]

The adverse effects that conservation can have on Indigenous Peoples and local communities have been known for decades. In recognition, governments and conservation organizations have adopted joint statements of intent and rolled out various individual measures to safeguard human rights. Nevertheless, a gap remains between policy and practice, as evidenced by numerous recent examples of human rights infringements because of the (in)actions of conservation. We present ethnographic research with people living adjacent to Pegunungan Cyclops, an IUCN category I(a) strict protected area in Papua Province, Indonesia, aiming to understand their experiences of conservation and provide some nuance regarding the gap between policy and practice in human rights and conservation. We uncovered feelings of injustice, discontent, confusion, an overall lack of consultation between local inhabitants and park managers and decades of contradictory policies and projects characterized by implementation problems stemming from scant resources. We also show how national struggles over rights and recognition are conflated and intertwined with local ones and how national and provincial policies can alter governance regimes, tenure arrangements and power relations locally. Despite the issues, our informants also recalled favourably instances in which partnerships between local inhabitants and other actors were well received because they were implemented through detailed consultation, producing management actions that better aligned with traditional practices. For people in the Cyclops Mountains today, the emerging avenues provided by the social forestry programme in Indonesia could be the most beneficial way to secure greater access to their lands, and conservationists can play a role in supporting this process. [ABSTRACT FROM AUTHOR]

Litter decomposition plays a central role in carbon cycling in terrestrial ecosystems worldwide. In drylands, which cover 40% of the Earth's land surface, photodegradation and biotic decomposition driven by non‐rainfall moisture are important mechanisms of litter decay, though studies have only recently begun examining interactions between these two processes. We describe a novel priming mechanism in which photodegradation and biotic decay of the cuticle of plant litter increase litter absorption of non‐rainfall moisture (fog, dew and water vapor), supporting greater microbial decomposition.We used several field experiments in a coastal fog desert and a series of in situ observations to demonstrate a relationship between solar radiation, cuticle integrity, water absorption rates and mass loss.Experimentally attenuating solar radiation for 36 months slowed mass loss, reduced cuticle degradation and decreased litter moisture uptake relative to litter under ambient sunlight controls. In a separate field experiment, removing the cuticle of recently senesced grass tillers increased mass loss fourfold over 6 months relative to controls. Tillers with degraded cuticles also absorbed 3.8 times more water following an overnight dew event than did those with intact cuticles. Finally, fungal growth was consistently greater on the sun‐facing side of in situ tillers than on the shaded side, coincident with greater cuticle degradation.We present a conceptual model where the cuticle of plant litter acts as a water‐resistant barrier that is first degraded by solar radiation and surficial microbes, increasing litter's ability to absorb enough water during non‐rainfall moisture events to support substantial biotic decomposition inside the tissue. Considering how photodegradation and non‐rainfall moisture are both substantial drivers of litter decomposition in drylands, understanding how they interact under realistic field conditions will help us better predict how these systems are responding to changing climate regimes. Read the free Plain Language Summary for this article on the Journal blog. [ABSTRACT FROM AUTHOR]

The accumulation of soluble and cell‐wall bound UV‐absorbing compounds (i.e., flavonoids) in the epidermis and the mesophyll of leaves is a response of plants to UV exposure. These compounds are known to function in UV screening, but they are also of potential value for food quality. One way to non‐destructively monitor UV screening in leaves is by optical methods, from which UVA‐PAM and Dualex instruments stand out. The degree and rapidity to which plants can modulate UV screening in response to fluctuating solar UV conditions is poorly understood. In this study, okra plants were exposed to two solar radiation treatments (near‐ambient UV [+UV] and attenuated UV [−UV]) and the epidermal UV transmittance (TUV; UVA‐PAM) and flavonoid index (Dualex) were measured in the youngest and second youngest mature leaves over three consecutive days and within an individual day. The day‐to‐day (measured near solar noon) and diurnal (over the course of a day) measurements of leaf optical properties indicated that TUV decreased and flavonoid index increased in the adaxial epidermis ~50% until 15:00 CDT then returned close to morning values later in the day. Correlations between UV‐B radiation and TUV and flavonoid index revealed highest values 30 min to 1 h prior to the measurements. These findings indicate that plants can respond quickly to fluctuating solar UV conditions and underlines the importance of the harvest‐time point for health‐promoting compounds in fruit and vegetables. Our findings also indicate that the UVA‐PAM and the Dualex instruments are both suitable instruments to monitor rapid changes in UV screening in plants. [ABSTRACT FROM AUTHOR]

The Critically Endangered western long-beaked echidna Zaglossus bruijnii is believed to be distributed throughout the Vogelkop Peninsula in the Indonesian Province of West Papua, but there had formerly been no confirmed sightings of the species since the 1980s. We aimed to establish whether the species survives in this area. Fieldwork was carried out during January–April 2018 in Tambrauw Regency in the north and Teluk Bintuni Regency in the south. Fieldwork involved informal interviews with people, identified through chain referral sampling, who were knowledgeable about local animals and plants. Interviewees were asked about their knowledge of the western long-beaked echidna and if they had encountered them locally. Thirteen interviewees were familiar with the species and we were able to confirm informant records of one individual in Tambrauw Regency and three in Teluk Bintuni Regency. Measurements of the three individual echidnas in Teluk Bintuni Regency corroborated previous descriptions of the species. Interviewees described how echidnas are often seen in the forests around villages, especially during the wet season during January–April, when their foraging signs are easy to distinguish from those of other animals. These four records of the western long-beaked echidna are the first confirmed sightings since the 1980s. They suggest the species persists on the Vogelkop Peninsula, and anecdotal information from the interviewees suggests the species remains common. Nevertheless, detailed systematic surveys are required before any assertion about the status of this species can be made with confidence. [ABSTRACT FROM AUTHOR]

Keywords: climate change; ecosystems; human health; Montreal Protocol; stratospheric ozone; sustainability; ultraviolet radiation; UV-B EN climate change ecosystems human health Montreal Protocol stratospheric ozone sustainability ultraviolet radiation UV-B 5681 5683 3 10/19/21 20211115 NES 211115 The Montreal Protocol and its Amendments have been highly effective in protecting the stratospheric ozone layer, preventing global increases in solar ultraviolet-B radiation (UV-B; 280-315 nm) at Earth's surface, and reducing global warming. Climate change, ecosystems, human health, Montreal Protocol, stratospheric ozone, sustainability, ultraviolet radiation, UV-B. [Extracted from the article]

These field studies sought to understand the ecological role of UV radiation in influencing plants growing in naturally high UV, alpine environments. Initially, the research in his lab examined the detrimental effects of increased UV-B radiation exposure on photosynthesis and growth (e.g., Dickson & Caldwell, 1978; Sisson & Caldwell, 1976). Soon after his dissertation research was published, Martyn compiled a number of plant UV responses to produce a "generalized" plant action spectrum (Caldwell, 1971) that, for many years, would serve as the standard biological UV spectral weighting function (BSWF) used in plant UV research. [Extracted from the article]

This article examines the problem of academic freedom in a rather unlikely area: accounting and historical accounting research. It discusses some cases in the United States and the United Kingdom where accounting research led to controversy and tells the story of a PhD student (the author) sued for libel in 1986 for his research concerning a policy issue, the subject of public debate, and related to conflicts of interest for directors of a mutual organization (a building society) and their use of its funds. It shows how 'managerial diversion' was discovered, how the libel suit was successfully defended and how the law was changed. While academic independence issues have always existed and across disciplines, the case and discussion largely relate to the 1980s in the United Kingdom when universities suffered savage cutbacks in public funding and the imposition of 'reforms'. The case study illustrates, and the article discusses these issues as they relate to the state of modern universities and the pressures on academics. [ABSTRACT FROM AUTHOR]

The thickness dependence of critical current density (Jc) has been investigated in YBa2Cu3O7-x films with BaZrO3 (BZO) nanorods (YBCO/BZO) aligned along the film normal. With the presence of linear defects in the YBCO/BZO films, the thickness dependence of Jc becomes negligible at self field and weak applied magnetic field (H), suggesting these linear defects playing a key role to the elimination of the thickness dependence of Jc. The effect of temperature (T) and H on Jc thickness dependence have been investigated and comparisons have been made between YBCO and YBCO/BZO samples. Since BZO nanorods alignment is greatly influenced by growth temperature, the quantitative difference in terms of nanorod's density and average length is reflected on Jc angular dependence of H and Jc thickness dependence as thermally assisted flux motion (TAFM) becomes important above a threshold H determined by the BZO nanorod density. With further increasing H, a monotonically increasing Jc vs. thickness trend was observed in YBCO/BZO films, in contrast to an opposite trend when collective pinning is dominant. This result suggests the thickness dependence of Jc is dictated by the microstructure and hence pinning mechanism in YBCO films. [ABSTRACT FROM AUTHOR]

We report on the effects of different multifilamentary geometries on the dynamic current and field distributions in YBa2Cu3O7-δ thin films. Finite-element model simulations are presented that allow a direct comparison of the calculated magnetic flux and current profiles with experimental data obtained by time-resolved magneto-optical imaging. We find that increasing the distance between filaments reduces the magnetic coupling and decreases the ac losses. Screening and transport currents also redistribute more evenly between all filaments. The measured transport current density profiles are in good agreement with the modified critical state model. [ABSTRACT FROM AUTHOR]

Multifilamentary coated conductor (MFCC) samples with patterned links have been studied using transport and scanning laser microscopy (SLM) techniques. Striation patterns are fashioned to define multiple filaments with discretely placed superconducting (SC) links between the filaments for current sharing and redistribution. After initial measurements, an artificial incision is made on a filament to mimic a disabled filament. The changes in global and local current transport characteristics are noted for in terms of the redistribution of current flow and the modification of local dissipation. Our results show that the patterned links between filaments play a vital role in redistributing current and encouraging current sharing. We find that the main factors in limiting the current-carrying capability of MFCC samples are local current density increases, which we call “current crowding.” The susceptible areas for current crowding are several: (1) filaments adjacent to the disabled ones, since the intact filaments have to carry extra current, (2) the links where current redistribution occurs, and (3) the partially blocked filament. [ABSTRACT FROM AUTHOR]

A simple investigation into the properties of weakly linked filaments in striated YBa2Cu3O7-d (YBCO) coated conductors has been performed. Such weak-link connections may arise in two different contexts within the coated conductors, the one case being the occurrence of unintentional connections. However, it may be desirable to intentionally induce the weak-link connections in order to allow a current sharing between the filaments. This allows the localized degradation of a given filament to be circumvented at a small cost in terms of the added losses and magnetization. This problem has been treated mathematically with a comparison of the superconductor weak linking in contrast to the normal-metal-induced current sharing. The estimates for target values of filament coupling are deduced, and the results in terms of magnetization are then determined. The YBCO samples created, using the pulsed laser deposition, are described that have these properties. The samples consist of one control and one striated sample. The magnetization response of these samples is then considered in terms of the expressions developed. [ABSTRACT FROM AUTHOR]

The eight papers in this issue of I Photochemical & Photobiological Sciences i are authored by members and co-authors of the Environmental Effects Assessment Panel (EEAP) of the Montreal Protocol under the United Nations Environment Programme. In that first Assessment, Martyn emphasised the importance of evaluating the ways in which biological systems and the environment were being affected by depletion of stratospheric ozone and associated enhanced UV-B (280-315 nm) radiation at the Earth's surface. These papers assess the linkages between stratospheric ozone depletion and UV radiation, and climate change, with respect to the effects on the environment and human health. [Extracted from the article]

Presents a study which showed that radio frequency (rf) excited discharges of xenon (Xe) and I2 mixtures may provide multiwave length ultraviolet (UV) lighting sources, by using absorption and emission spectroscopy. Details on the gas kinetics of rare gas/ halogen mixtures; Role of ion-ion neutralization in the steady state discharge for high power inductively coupled discharges.

The UVR8 photoreceptor in Arabidopsis thaliana is specific for ultraviolet-B (UV-B; 280–315 nm) radiation and its activation leads to a number of UV-B acclimation responses, including the accumulation of flavonoids. UVR8 participates in a signaling cascade involving COP1 and HY5 so that the absence of any of these components results in a reduction in the ability of a plant to accumulate flavonoids in response to UV; Cop1 mutants show high dropouts and hy5-ks50 hyh double mutants show very low levels of flavonoids. The predominant phenolics in Arabidopsis thaliana are sinapic acid derivatives as well as non-aclyated quercetin and kaempferol di- and triglycosides containing glucose and rhamnose as glycosylated sugar moieties. How this flavonoid profile in Arabidopsis thaliana is affected by UV radiation, how rapidly these changes occur in changing UV conditions, and which components of the UV-B signalling pathway are involved in rapid UV acclimatization reactions is poorly understood. In the present study, we examined these questions by characterizing the flavonoid profiles of Arabidopsis thaliana signalling mutants and wild types grown under different UV levels of constant UV-B+PAR ratios and then transferring a subset of plants to alternate UV conditions. Results indicate that flavonoid accumulation in Arabidopsis thaliana is triggered by UV and this response is amplified by higher levels of UV but not by all compounds to the same extent. The catechol structure in quercetin seems to be less important than the glycosylation pattern, e.g. having 2 rhamnose moieties in determining responsivity. At low UV+PAR intensities the introduction of UV leads to an initial tendency of increase of flavonoids in the wild types that was detected after 3 days. It took 7 days for these changes to be detected in plants grown under high UV+PAR intensities suggesting a priming of PAR. Thus, the flavonoid profile in Arabidopsis thaliana is altered over time following exposure to UV and PAR, but the functional significance of these changes is currently unclear. [ABSTRACT FROM AUTHOR]

Plants perceive ultraviolet-B (UV-B) radiation through the UV-B photoreceptor UV RESISTANCE LOCUS 8 (UVR8), and initiate regulatory responses via associated signalling networks, gene expression and metabolic pathways. Various regulatory adaptations to UV-B radiation enable plants to harvest information about fluctuations in UV-B irradiance and spectral composition in natural environments, and to defend themselves against UV-B exposure. Given that UVR8 is present across plant organs and tissues, knowledge of the systemic signalling involved in its activation and function throughout the plant is important for understanding the context of specific responses. Fine-scale understanding of both UV-B irradiance and perception within tissues and cells requires improved application of knowledge about UV-attenuation in leaves and canopies, warranting greater consideration when designing experiments. In this context, reciprocal crosstalk among photoreceptor-induced pathways also needs to be considered, as this appears to produce particularly complex patterns of physiological and morphological response. Through crosstalk, plant responses to UV-B radiation go beyond simply UV-protection or amelioration of damage, but may give cross-protection over a suite of environmental stressors. Overall, there is emerging knowledge showing how information captured by UVR8 is used to regulate molecular and physiological processes, although understanding of upscaling to higher levels of organisation, i.e. organisms, canopies and communities remains poor. Achieving this will require further studies using model plant species beyond Arabidopsis, and that represent a broad range of functional types. More attention should also be given to plants in natural environments in all their complexity, as such studies are needed to acquire an improved understanding of the impact of climate change in the context of plant-UV responses. Furthermore, broadening the scope of experiments into the regulation of plant-UV responses will facilitate the application of UV radiation in commercial plant production. By considering the progress made in plant-UV research, this perspective highlights prescient topics in plant-UV photobiology where future research efforts can profitably be focussed. This perspective also emphasises burgeoning interdisciplinary links that will assist in understanding of UV-B effects across organisational scales and gaps in knowledge that need to be filled so as to achieve an integrated vision of plant responses to UV-radiation. [ABSTRACT FROM AUTHOR]

Exposure of plants and animals to ultraviolet-B radiation (UV-B; 280–315 nm) is modified by stratospheric ozone dynamics and climate change. Even though stabilisation and projected recovery of stratospheric ozone is expected to curtail future increases in UV-B radiation at the Earth's surface, on-going changes in climate are increasingly exposing plants and animals to novel combinations of UV-B radiation and other climate change factors (e.g., ultraviolet-A and visible radiation, water availability, temperature and elevated carbon dioxide). Climate change is also shifting vegetation cover, geographic ranges of species, and seasonal timing of development, which further modifies exposure to UV-B radiation. Since our last assessment, there has been increased understanding of the underlying mechanisms by which plants perceive UV-B radiation, eliciting changes in growth, development and tolerances of abiotic and biotic factors. However, major questions remain on how UV-B radiation is interacting with other climate change factors to modify the production and quality of crops, as well as important ecosystem processes such as plant and animal competition, pest–pathogen interactions, and the decomposition of dead plant matter (litter). In addition, stratospheric ozone depletion is directly contributing to climate change in the southern hemisphere, such that terrestrial ecosystems in this region are being exposed to altered patterns of precipitation, temperature and fire regimes as well as UV-B radiation. These ozone-driven changes in climate have been implicated in both increases and reductions in the growth, survival and reproduction of plants and animals in Antarctica, South America and New Zealand. In this assessment, we summarise advances in our knowledge of these and other linkages and effects, and identify uncertainties and knowledge gaps that limit our ability to fully evaluate the ecological consequences of these environmental changes on terrestrial ecosystems. [ABSTRACT FROM AUTHOR]

Dryland ecosystems cover nearly 45% of the Earth’s land area and account for large proportions of terrestrial net primary production and carbon pools. However, predicting rates of plant litter decomposition in these vast ecosystems has proven challenging due to their distinctly dry and often hot climate regimes, and potentially unique physical drivers of decomposition. In this study, we elucidated the role of photopriming, i.e. exposure of standing dead leaf litter to solar radiation prior to litter drop that would chemically change litter and enhance biotic decay of fallen litter. We exposed litter substrates to three different UV radiation treatments simulating three-months of UV radiation exposure in southern New Mexico: no light, UVA+UVB+Visible, and UVA+Visible. There were three litter types: mesquite leaflets (Prosopis glandulosa, litter with high nitrogen (N) concentration), filter paper (pure cellulose), and basswood (Tilia spp, high lignin concentration). We deployed the photoprimed litter in the field within a large scale precipitation manipulation experiment: ∼50% precipitation reduction, ∼150% precipitation addition, and ambient control. Our results revealed the importance of litter substrate, particularly N content, for overall decomposition in drylands, as neither filter paper nor basswood exhibited measurable mass loss over the course of the year-long study, while high N-containing mesquite litter exhibited potential mass loss. We saw no effect of photopriming on subsequent microbial decay. We did observe a precipitation effect on mesquite where the rate of decay was more rapid in ambient and precipitation addition treatments than in the drought treatment. Overall, we found that precipitation and N played a critical role in litter mass loss. In contrast, photopriming had no detected effects on mass loss over the course of our year-long study. These results underpin the importance of biotic-driven decomposition, even in the presence of photopriming, for understanding litter decomposition and biogeochemical cycles in drylands. [ABSTRACT FROM AUTHOR]

A Monte Carlo simulation of liquid water near a charged wall has been carried out for different values of the surface charge density. The surface excess of electric potential as a function of charge density has been determined from the polarization profiles. The differential capacity of the simulated system is compared with the differential capacity of the mercury/water interface. [ABSTRACT FROM AUTHOR]

Presents a study which investigated low pressure radio frequency inductive discharges sustained in Xe/I[sub2] mixtures for production of ultraviolet radiation from XeI at 253nm. Overview of the kinetics of Xe/I[sub2] discharges; Description of the experiment; Experimental results for excited state emission and absorption in Xe/I[sub2] discharges; Conclusions.

Presents a study that investigated friction and wear of plasma-deposited diamond films. Experimental procedures for the preparation of the diamond films; Conditions of friction and wear experiment; Characterization of diamond films.

Purpose The purpose of this study is threefold: first, to detect trends in financial statement manipulation; second, to measure the level of manipulation and to measure the variation in manipulation between countries; and, third, to identify widely used techniques in financial statements manipulation.Design/methodology/approach This study uses financial data of listed companies from Asia, namely, Japan, Singapore, Malaysia, Indonesia, Thailand, Hong Kong and China. The study adopts financial ratios, financial forensic tool, dichotomous approach and statistical tools to analyze the data (84,000 observations) over a period of four years from 2010 to 2013.Findings The results show that 34 per cent of sample companies in selected Asian countries are involved in the manipulation of financial statements; the average level of manipulation (overall manipulation index) is 72 per cent; and there is a significant difference between countries at 5 per cent level. The study also identifies four most commonly used techniques, namely: days’ sales in receivable (DSRI), depreciation (DEPI), assets quality (AQI) and total accruals to total assets (TATA).Research limitations/implications Although this study found a significant national difference between countries in terms of practicing manipulation in financial statements, it did not address the issue of why some countries have higher level of manipulation and greater fluctuations in manipulation than others. Further study could be conducted to look for the reasons on these issues.Practical implications Investors and other stakeholders are advised to judge the manipulation in financial statements before fixing up for investment. At least they should examine Sales, Accounts Receivable, Depreciation, Value of Fixed Assets and Accruals data before accepting the financial statement in good faith.Social implications The trend of manipulation in financial statements is increasing day by day and that is why it needs to prevent to protect our society from white collar crime. The cost of white collar crime is much higher and key executives are making money at the expense of investors and other stakeholders. This kind of study creates awareness among stakeholders about the manipulation as well as provides techniques to examine the faithfulness of financial statements. Then, managers will not overstate or understate either revenues or expenses easily, as it can damage the goodwill.Originality/value This is the first study of its kind addressing measurement of manipulation score, overall manipulation index (OMI) and identification of widely used variables of manipulation in financial statements are new contributions towards existing literature of earnings manipulation. [ABSTRACT FROM AUTHOR]

Ongoing changes in Earth's climate are shifting the elevation ranges of many plant species with non-native species often experiencing greater expansion into higher elevations than native species. These climate change-induced shifts in distributions inevitably expose plants to novel biotic and abiotic environments, including altered solar ultraviolet (UV)-B (280-315 nm) radiation regimes. Do the greater migration potentials of non-native species into higher elevations imply that they have more effective UV-protective mechanisms than native species? In this study, we surveyed leaf epidermal UV-A transmittance (TUVA) in a diversity of plant species representing different growth forms to test whether native and non-native species growing above 2800 m elevation on Mauna Kea, Hawaii differed in their UV screening capabilities. We further compared the degree to which TUVA varied along an elevation gradient in the native shrub Vaccinium reticulatum and the introduced forb Verbascum thapsus to evaluate whether these species differed in their abilities to adjust their levels of UV screening in response to elevation changes in UV-B. For plants growing in the Mauna Kea alpine/upper subalpine, we found that adaxial TUVA, measured with a UVA-PAM fluorometer, varied significantly among species but did not differ between native (mean D 6.0%; n D 8) and non-native (mean D 5.8%; n D 11) species. When data were pooled across native and nonnative taxa, we also found no significant effect of growth form on TUVA, though woody plants (shrubs and trees) were represented solely by native species whereas herbaceous growth forms (grasses and forbs) were dominated by non-native species. Along an elevation gradient spanning 2600-3800 m, TUVA was variable (mean range D 6.0-11.2%) and strongly correlated with elevation and relative biologically effective UV-B in the exotic V. thapsus; however, TUVA was consistently low (3%) and did not vary with elevation in the native V. reticulatum. Results indicate that high levels of UV protection occur in both native and non-native species in this high UV-B tropical alpine environment, and that flexibility in UV screening is a mechanism employed by some, but not all species to cope with varying solar UV-B exposures along elevation gradients. [ABSTRACT FROM AUTHOR]

Climate change impacts and increased demand due to population growth are among the most common disruptions or pressures that can undermine the service potential of a water supply system. Consequently, the successful management of a water supply system depends on an in-depth understanding of the resilience of the system to such pressures. This study developed a robust modelling approach to assess the resilience of a water supply system enabling the identification of critical trigger points at which the system would fail. The trigger points identified included maximum rainfall reduction percentage to maintain system functionality under increased demand and minimum initial storage beyond which the probability of failure increases rapidly. Additionally, a logistic regression model was developed for taking into consideration the cumulative effects of rainfall, demand and storage variations in order to predict the probability of failure of a water supply system. The study outcomes are expected to provide improved guidance to infrastructure system operators for enhancing the efficiency and reliability of water supply systems under threats posed by climate change and population growth impacts. [ABSTRACT FROM AUTHOR]

Phenylbutazone is a non-steroidal anti-inflammatory drug licensed for use in horses to treat musculoskeletal disorders. It is not permitted in the European Union for use in animals destined for the food chain. Official statistics provided by the European Food Safety Authority (EFSA) show that 0.18% of bovines tested in the European Union between 2008 and 2014 for non-steroidal anti-inflammatory drugs were non-compliant, with phenylbutazone representing over 28% of these. Anecdotal evidence suggests animals that have not been treated with the drug may have produced non-compliant samples, possibly through some form of contamination. In this study, ultra-high-performance liquid chromatography coupled with mass-spectrometric detection was applied to bovine plasma samples to determine if detectable residues (CCα = 0.28 ng ml−1) may occur in untreated animals as a result of environmental contamination through normal farming practice. The study demonstrates that waste from animals treated with phenylbutazone, and spread on an area of pasture, can contaminate untreated bovines grazing the pasture many weeks later. It was determined that this contamination, which can persist over a significant period, may be due to the ingestion of as little as 30 μg phenylbutazone by a 500 kg bullock. [ABSTRACT FROM PUBLISHER]

Tetrodotoxin (TTX), often referred to as the ‘puffer fish’ poison, is a marine toxin and it has been identified as the agent responsible for many food poisoning incidents around the world. It is a neurotoxin that blocks voltage-gated sodium channels, resulting in respiratory paralysis and even death in severe cases. It is known to occur in many different species of fish and other organisms. The toxin is mainly found in the Southeast Asia region. Worryingly, TTX is starting to appear in European waters. It is suspected that this is a consequence of Lessepsian migration, also known as the Erythrean invasion. Therefore, straightforward and reliable extraction and analytical methods are now urgently required to monitor seafood of European origin for TTX. This paper provides a versatile, dependable and robust method for the analysis of TTX in puffer fish and trumpet shellfish using LC-MS/MS. A three-stage approach was implemented involving: (1) the screening of samples using fast multiple reaction monitoring (MRM) mass spectral analysis to identify quickly positive samples on a triple quadrupole mass spectrometer (QqQMS/MS), the API 3000; (2) a Fourier-transform (FT)-MS full-scan analysis of positive samples to collect qualitative data; and (3) a method with a longer chromatography run to identify and quantitate the positive samples using the QqQMS. The quantitative LC-QqQMS method delivered excellent linearity for solvent-based standards (0.01–7.5 µg ml–1;R2 ≥ 0.9968) as well as for matrix-matched standards (0.05–37.50 µg g–1;R2 ≥ 0.9869). Good inter-day repeatability was achieved for all the relevant analytes with %RSD values (n = 9) ranging from 1.11% to 4.97% over a concentration range of 0.01–7.5 µg ml–1. A sample clean-up procedure for the puffer fish and trumpet shellfish was developed to ensure acceptable and reproducible recoveries to enable accurate and precise determination of TTX in a myriad of tissues types. Blank mackerel matrix was used for the TTX standard spiking studies in order to calculate the recoveries of the toxin during the extraction procedure. The recovery was 61.17% ± 5.42% for the extraction protocol. MS/MS studies were performed on a linear-trap quadruple-Orbitrap mass spectrometer (LTQ-Orbitrap) to obtain high-mass-accuracy data of the target analytes and their characteristic fragment ions in the puffer fish and trumpet shellfish samples. This facilitated identification of TTX and its associated analogues. These high-mass-accuracy studies facilitated the development of a rapid MRM-based quantitative method for TTX determination on the LC-QqQMS. [ABSTRACT FROM PUBLISHER]

Tetrodotoxin (TTX) is an emerging toxin in the European marine environment. It has various known structural analogues. It acts as a sodium channel blocker; the ability of each analogue to bind to the sodium channel varies with the particular structure of each analogue. Thus, each analogue will vary in its toxic potential. TTX analogues co-occur in food samples at variable concentrations. An LC-MS method was developed for the identification and quantitation of several analogues of TTX using an LTQ-Orbitrap XL mass spectrometer. The LTQ-Orbitrap XL mass spectrometer facilitates high mass accuracy measurement up to 100,000 full width at half maximum (FWHM). Using high resolution at 100,000 FWHM allows for the identification of TTX and its analogues in various matrices, including puffer fish and molluscan shellfish samples (Δ ppm = 0.28–3.38). The confirmation of characteristic fragment ions of TTX and its analogues was achieved by determining their elemental formulae via high mass accuracy. A quantitative method was then developed and optimised using these characteristic fragment ions. The limit of quantitation (LOQ) of the method was 0.136 µg g–1(S/N = 10) and the limit of detection (LOD) was 0.041 µg g–1(S/N = 3) spiking TTX standard into TTX-free mackerel fish extracts. The method was applied to naturally contaminated puffer fish and molluscan shellfish samples to confirm the presence of TTX and its analogues. [ABSTRACT FROM PUBLISHER]

The accumulation of ultraviolet (UV)-absorbing compounds (flavonoids and related phenylpropanoids) in the epidermis of higher plants reduces the penetration of solar UV radiation to underlying tissues and is a primary mechanism of acclimation to changing UV conditions resulting from ozone depletion and climate change. Previously we reported that several herbaceous plant species were capable of rapid, diurnal adjustments in epidermal UV transmittance ( T), but how widespread this phenomenon is among plants has been unknown. In the present study, we tested the generality of this response by screening 37 species of various cultivated and wild plants growing in four locations spanning a gradient of ambient solar UV and climate (Hawaii, Utah, Idaho and Louisiana). Non-destructive measurements of adaxial T indicated that statistically significant midday decreases in T occurred in 49 % of the species tested, including both herbaceous and woody growth forms, and there was substantial interspecific variation in the magnitude of these changes. In general, plants in Louisiana exhibited larger diurnal changes in T than those in the other locations. Moreover, across all taxa, the magnitude of these changes was positively correlated with minimum daily air temperatures but not daily UV irradiances. Results indicate that diurnal changes in UV shielding are widespread among higher plants, vary both within and among species and tend to be greatest in herbaceous plants growing in warm environments. These findings suggest that plant species differ in their UV protection 'strategies' though the functional and ecological significance of this variation in UV sunscreen protection remains unclear at present. [ABSTRACT FROM AUTHOR]

Phenylbutazone, a non-steroidal anti-inflammatory drug commonly used to treat horses for musculoskeletal disorders, can cause adverse effects in humans and is therefore not permitted for use in food-producing animals in the EU. In recent years some equine and bovine samples have been found to be non-compliant. While physicochemical methods of analysis exist there is a need for less-expensive, rapid screening methods such as immunoassays. This study describes the production of antisera to detect phenylbutazone and its main metabolite, oxyphenylbutazone. Four haptens were chosen for immunogen preparation and two of these, suxibuzone and γ-hydroxyphenylbutazone, produced antisera with 50% of maximal inhibitory concentration (IC50s) of <5 ng mL−1for phenylbutazone. Antisera with IC50s of 5.5 ng mL−1for phenylbutazone and 5.6 ng mL−1for oxyphenylbutazone were produced by their respective haptens. The figures suggest that the antisera could deliver detection capabilities below the concentration that is recommended by the Community Reference Laboratory (5 ng mL−1). [ABSTRACT FROM PUBLISHER]

The accumulation of ultraviolet (UV)-absorbing compounds (flavonoids and related phenylpropanoids) and the resultant decrease in epidermal UV transmittance (TUV) are primary protective mechanisms employed by plants against potentially damaging solar UV radiation and are critical components of the overall acclimation response of plants to changing solar UV environments. Whether plants can adjust this UV sunscreen protection in response to rapid changes inUV, as occurs on a diurnal basis, is largely unexplored. Here, we use a combination of approaches to demonstrate that plants can modulate their UV-screening properties within minutes to hours, and these changes are driven, in part, by UVradiation. For the cultivated species Abelmoschus esculentus, large (30-50%) and reversible changes in TUV occurred on a diurnal basis, and these adjustments were associated with changes in the concentrations of whole-leaf UV-absorbing compounds and several quercetin glycosides. Similar results were found for two other species (Vicia faba and Solanum lycopersicum), but no such changes were detected in Zea mays. These findings reveal a much more dynamic UV-protection mechanism than previously recognized, raise important questions concerning the costs and benefits of UV-protection strategies in plants and have practical implications for employing UV to enhance crop vigor and quality in controlled environments. [ABSTRACT FROM AUTHOR]

Dicyclanil is a parasiticide used to combat myiasis (flystrike), the infectious infestation of sheep with fly larvae. The European Union has established maximum residue limits (MRLs) for the drug in sheep tissue of 200 μg kg for muscle, 150 μg kg for fat and 400 μg kg for kidney and liver. It is therefore a requirement for regulatory laboratories to have reliable analytical methods at their disposal for the detection of the target analytes, dicyclanil and its major metabolite, 2,4,6-triamino-pyrimidine-5-carbonitrile (TPC). While physicochemical methods have been employed previously, this is the first report of an immunochemically based assay for dicyclanil and TPC. A structural analogue, 2-chloro-4, 6-diamino-5-cyanopyrimidine (CDC), was chosen as a hapten with potential to produce an antibody capable of binding both dicyclanil and TPC. Using homologous ELISA and biosensor assays (in buffer), superior sensitivity was displayed towards dicyclanil (IC = 2.1 and 5.0 ng mL respectively) compared to TPC (IC = 34.3 and 48.7 ng mL, respectively). However, switching to a heterologous format (using a further analogue) for both technologies produced IC values of 1.5 ng mL for both analytes by ELISA and 2.8 ng mL (dicyclanil) and 3.7 ng mL (TPC) by biosensor. The heterologous formats were employed to develop ELISA and biosensor methods for the analyses of ovine muscle samples using a simple acetonitrile extraction. Validation of both methods found them to be sufficiently reproducible and sensitive for the purpose of monitoring sheep muscle samples for the presence of non-compliant concentrations of dicyclanil. The detection capability of both methods was found to be less than 100 μg kg. [ABSTRACT FROM AUTHOR]

The article presents a study which investigates the sources of contamination of cattle with phenylbutazone (PBZ). It mentions that PBZ, also known as bute, is a nonsteroidal anti-inflammatory drug (NSAID) for the treatment of musculoskeletal disorders in horses. It indicates that food-producing animals should be kept away from any vessels used to administer the bute to horses.

This article chronicles the evolution of an ePortfolio as a practicum/internship capstone project used to assess skill development in graduate level counselor education at the University of Nebraska at Omaha. The authors describe the successes and challenges encountered from the implementation of an internally designed and maintained ePortfolio in 2000, with revisions in 2003 and 2010, to the transition to a commercially purchased portfolio product in 2014. Experience demonstrates that an effective ePortfolio implementation requires continuous refinement. Ongoing department reflection is necessary to assure the effective implementation of the ePortfolio for multiple program requirements, while meeting the changing needs of students, faculty, and external accreditors. The process of alignment with changing standards, enhanced reflection and feedback elements, and technical design and support are detailed. This applied retrospective describes the application of the literature over time within the platform designs and evolving teaching practices throughout a decade of ePortfolio implementation. [ABSTRACT FROM AUTHOR]

This article examines some of the issues relating to, and cases of, the conflicts of interests involving directors of UK building societies during the late 1950s and how the issue of “undesirable lending” by societies was resolved by Parliament by means of the Building Societies Act 1960 and the introduction of accounting-based regulations and the concept of “special advances”. The article examines the effectiveness of these regulations both in terms of the cessation of these “rogue” societies and the ways in which others continued the practice either unnoticed or by circumventing the special advances’ regulations. The article also examines the deficiencies of mutuality (compared with profit-making entities) which it was considered at the time would lead to inefficiency and “managerial diversion”, the conversion of its power into personal gains of some form. Finally, it is shown how the problems of conflicts of interest ceased to be an issue as a result of deregulation in 1986. [ABSTRACT FROM PUBLISHER]