Search results for "Drift"

Earnings management to exceed thresholds in continental and Anglo-Saxon accounting models: The British and French cases

2017

International audience; The purpose of this paper is to compare the extent to which French and British firms manage their earnings in order to avoid losses, decreases in earnings and earnings below the forecasts of analysts. Further, this study aims to investigate the factors that potentially influence earnings management to exceed thresholds with reference to the Anglo-Saxon and continental accounting models. Britain and France, correspondingly, belong to those different socio-economic environments. Based on a panel data of 1771 French and 2057 British firm-year observations during the period 2002–2012, we show that all firms considered manage earnings to beat zero and last year’s earnings…

2014

Captive breeding for conservation purposes presents a serious practical challenge because several conflicting genetic processes (i.e., inbreeding depression, random genetic drift and genetic adaptation to captivity) need to be managed in concert to maximize captive population persistence and reintroduction success probability. Because current genetic management is often only partly successful in achieving these goals, it has been suggested that management insights may be found in sexual selection theory (in particular, female mate choice). We review the theoretical and empirical literature and consider how female mate choice might influence captive breeding in the context of current genetic…

Selection on life-history traits and genetic population divergence in rotifers

2009

A combination of founder effects and local adaptation – the Monopolization hypothesis – has been proposed to reconcile the strong population differentiation of zooplankton dwelling in ponds and lakes and their high dispersal abilities. The role genetic drift plays in genetic differentiation of zooplankton is well documented, but the impact of natural selection has received less attention. Here, we compare differentiation in neutral genetic markers (FST) and in quantitative traits (QST) in six natural populations of the rotifer Brachionus plicatilis to assess the importance of natural selection in explaining genetic differentiation of life-history traits. Five life-history traits were measur…

Evolutionary processes in a continental island system: molecular phylogeography of the Aegean Nigella arvensis alliance (Ranunculaceae) inferred from…

2005

Continental shelf island systems, created by rising sea levels, provide a premier setting for studying the effects of past fragmentation, dispersal, and genetic drift on taxon diversification. We used phylogeographical (nested clade) and population genetic analyses to elucidate the relative roles of these processes in the evolutionary history of the Aegean Nigella arvensis alliance (= ‘coenospecies’). We surveyed chloroplast DNA (cpDNA) variation in 455 individuals from 47 populations (nine taxa) of the alliance throughout its core range in the Aegean Archipelago and surrounding mainland areas of Greece and Turkey. The study revealed the presence of three major lineages, with largely nonove…

The interplay between metabolome, epigenome and metabolic syndrome in severe obesity: the influence of sex and age

2022

Antecedentes: la obesidad en adultos se define como una acumulación anormal o excesiva de grasa que representa un importante factor de riesgo para la salud, contribuyendo a aumentar la morbilidad y la mortalidad. Aunque las condiciones de salud subyacentes y la genética podrían ser en algunos casos las principales causas de la obesidad, en la mayoría de los casos es el resultado de estilos de vida poco saludables a largo plazo. En su forma más severa clínicamente (obesidad de Clase III), el tejido adiposo se convierte en el órgano endocrino metabólico más grande que interactúa fuertemente con el sistema endocrino y contribuye al desarrollo del síndrome metabólico (MetS). El MetS es consider…

INDUSTRY 4.0 AS SMART ENABLER FOR INNOVATIVE BUSINESS MODELS

2017

Master's thesis Business Administration BE501 - University of Agder 2017 Industry 4.0 is the upcoming 4th revolution within industrial setups across the world, mainly in manufacturing hubs. Industrial internet of Things (IIOT) will alter the dimensions of the way businesses used to be conducted and the way value was assessed and retrieved. IIOT tends to have a critical impact on the business models (BM) within various industrial sectors, either manufacturing or services. This study tries to observe IIOT related effects on the business models in regards to manufacturing industry from a Tech-based consultancy point of view. This study employs exploratory multiple case study approach to the to…

Temporal genetic structure in a poecilogonous polychaete: the interplay of developmental mode and environmental stochasticity

2014

Background: Temporal variation in the genetic structure of populations can be caused by multiple factors, including natural selection, stochastic environmental variation, migration, or genetic drift. In benthic marine species, the developmental mode of larvae may indicate a possibility for temporal genetic variation: species with dispersive planktonic larvae are expected to be more likely to show temporal genetic variation than species with benthic or brooded non-dispersive larvae, due to differences in larval mortality and dispersal ability. We examined temporal genetic structure in populations of Pygospio elegans, a poecilogonous polychaete with within-species variation in developmental m…

El Niño in the Eocene greenhouse recorded by fossil bivalves and wood from Antarctica

2011

[1] Quasi-periodic variation in sea-surface temperature, precipitation, and sea-level pressure in the equatorial Pacific known as the El Nino – Southern Oscillation (ENSO) is an important mode of interannual variability in global climate. A collapse of the tropical Pacific onto a state resembling a so-called ‘permanent El Nino’, with a preferentially warmed eastern equatorial Pacific, flatter thermocline, and reduced interannual variability, in a warmer world is predicted by prevailing ENSO theory. If correct, future warming will be accompanied by a shift toward persistent conditions resembling El Nino years today, with major implications for global hydrological cycles and consequent impact…

A New Small Drifter for Shallow Water Basins: Application to the Study of Surface Currents in the Muggia Bay (Italy)

2016

A new small drifter prototype for measuring current immediately below the free surface in a water basin is proposed in this paper. The drifter dimensions make it useful for shallow water applications. The drifter transmits its GPS location via GSM phone network. The drifter was used to study the trajectory of the surface current in the Muggia bay, the latter containing the industrial harbor of the city of Trieste (Italy). The analysis has been carried out under a wide variety of wind conditions. As regards the behavior of the drifter, the analysis has shown that it is well suited to detect the water current since its motion is marginally affected by the wind. The study has allowed detecting…

Sedimentation in a fluvially infilling, barrier-bound estuary on a wave-dominated, microtidal coast: the Oueme River estuary, Benin, west Africa

2002

The Oueme River estuary is located on the seasonally humid tropical coast of Benin, west Africa. A striking feature of this microtidal estuary is the presence of a large sand barrier bounding a 120 km2 circular central basin, Lake Nokoue, that is being infilled by heterogeneous fluvial deposits supplied by a relatively large catchment (50 000 km2). Borehole cores from the lower estuary show basal Pleistocene lowstand alluvial sediments overlain by Holocene transgressive–highstand lagoonal mud and by transgressive to probably early highstand tidal inlet and flood-tidal delta sand deposited in association with non-preserved transgressive sand barriers. The change in estuary-mouth sedimentatio…