Showing papers by "Boston College published in 2009"
TL;DR: SAMtools as discussed by the authors implements various utilities for post-processing alignments in the SAM format, such as indexing, variant caller and alignment viewer, and thus provides universal tools for processing read alignments.
Abstract: Summary: The Sequence Alignment/Map (SAM) format is a generic alignment format for storing read alignments against reference sequences, supporting short and long reads (up to 128 Mbp) produced by different sequencing platforms. It is flexible in style, compact in size, efficient in random access and is the format in which alignments from the 1000 Genomes Project are released. SAMtools implements various utilities for post-processing alignments in the SAM format, such as indexing, variant caller and alignment viewer, and thus provides universal tools for processing read alignments.
Availability: http://samtools.sourceforge.net
Contact: [email protected]
45,957 citations
TL;DR: In this article, the authors provide an overview of the existing literature on customer experience and expand on it to examine the creation of a customer experience from a holistic perspective, and propose a conceptual model, in which they discuss the determinants of customer experience.
2,337 citations
TL;DR: In this paper, the authors introduce the principles and present status of bulk nanostructured materials, then describe some of the unanswered questions about carrier transport and how current research is addressing these questions.
Abstract: Thermoelectrics have long been recognized as a potentially transformative energy conversion technology due to their ability to convert heat directly into electricity. Despite this potential, thermoelectric devices are not in common use because of their low efficiency, and today they are only used in niche markets where reliability and simplicity are more important than performance. However, the ability to create nanostructured thermoelectric materials has led to remarkable progress in enhancing thermoelectric properties, making it plausible that thermoelectrics could start being used in new settings in the near future. Of the various types of nanostructured materials, bulk nanostructured materials have shown the most promise for commercial use because, unlike many other nanostructured materials, they can be fabricated in large quantities and in a form that is compatible with existing thermoelectric device configurations. The first generation of these materials is currently being developed for commercialization, but creating the second generation will require a fundamental understanding of carrier transport in these complex materials which is presently lacking. In this review we introduce the principles and present status of bulk nanostructured materials, then describe some of the unanswered questions about carrier transport and how current research is addressing these questions. Finally, we discuss several research directions which could lead to the next generation of bulk nanostructured materials.
1,742 citations
1,308 citations
TL;DR: In this article, the authors highlight the physical concepts of multiferroicity and the current challenges to integrate the magnetism and ferroelectricity into a single-phase system and summarize various strategies used to combine the two types of order.
Abstract: Multiferroics, defined for those multifunctional materials in which two or more kinds of fundamental ferroicities coexist, have become one of the hottest topics of condensed matter physics and materials science in recent years. The coexistence of several order parameters in multiferroics brings out novel physical phenomena and offers possibilities for new device functions. The revival of research activities on multiferroics is evidenced by some novel discoveries and concepts, both experimentally and theoretically. In this review, we outline some of the progressive milestones in this stimulating field, especially for those single-phase multiferroics where magnetism and ferroelectricity coexist. First, we highlight the physical concepts of multiferroicity and the current challenges to integrate the magnetism and ferroelectricity into a single-phase system. Subsequently, we summarize various strategies used to combine the two types of order. Special attention is paid to three novel mechanisms for multiferroicity generation: (1) the ferroelectricity induced by the spin orders such as spiral and E-phase antiferromagnetic spin orders, which break the spatial inversion symmetry; (2) the ferroelectricity originating from the charge-ordered states; and (3) the ferrotoroidic system. Then, we address the elementary excitations such as electromagnons, and the application potentials of multiferroics. Finally, open questions and future research opportunities are proposed.
1,243 citations
TL;DR: The authors investigated the relation between the transparency of financial statements and the distribution of stock returns and found that opacity is associated with higher R2s, indicating less revelation of firm-specific information.
1,243 citations
TL;DR: In this article, the authors examine whether managers delay disclosure of bad news relative to good news and find that the negative stock price reaction to bad news disclosures is greater than the magnitude of the positive stock price response to positive news disclosures.
Abstract: In this study, we examine whether managers delay disclosure of bad news relative to good news. If managers accumulate and withhold bad news up to a certain threshold, but leak and immediately reveal good news to investors, then we expect the magnitude of the negative stock price reaction to bad news disclosures to be greater than the magnitude of the positive stock price reaction to good news disclosures. We present evidence consistent with this prediction. Our analysis suggests that management, on average, delays the release of bad news to investors.
1,139 citations
TL;DR: In this article, a single layer of electrically controlled metamaterial was used to achieve active control of the phase of terahertz waves and demonstrated high-speed broadband modulation.
Abstract: Using a single layer of electrically controlled metamaterial, researchers have achieved active control of the phase of terahertz waves and demonstrated high-speed broadband modulation.
935 citations
TL;DR: MIPSGAL as discussed by the authors is a 278 deg^2 survey of the inner Galactic plane using the Multiband Infrared Photometer for Spitzer aboard the Spitzer Space Telescope.
Abstract: MIPSGAL is a 278 deg^2 survey of the inner Galactic plane using the Multiband Infrared Photometer for Spitzer aboard the Spitzer Space Telescope. The survey field was imaged in two passbands, 24 and 70 μm with resolutions of 6″ and 18″, respectively. The survey was designed to provide a uniform, well-calibrated and well-characterized data set for general inquiry of the inner Galactic plane and as a longer-wavelength complement to the shorter-wavelength Spitzer survey of the Galactic plane: Galactic Plane Infrared Mapping Survey Extraordinaire. The primary science drivers of the current survey are to identify all high-mass (M > 5 M⊙) protostars in the inner Galactic disk and to probe the distribution, energetics, and properties of interstellar dust in the Galactic disk. The observations were planned to minimize data artifacts due to image latents at 24 μm and to provide full coverage at 70 μm. Observations at ecliptic latitudes within 15° of the ecliptic plane were taken at multiple epochs to help reject asteroids. The data for the survey were collected in three epochs, 2005 September–October, 2006 April, and 2006 October with all of the data available to the public. The estimated point-source sensitivities of the survey are 2 and 75 mJy (3 σ) at 24 and 70 μm, respectively. Additional data processing was needed to mitigate image artifacts due to bright sources at 24 μm and detector responsivity variations at 70 μm due to the large dynamic range of the Galactic plane. Enhanced data products including artifact-mitigated mosaics and point-source catalogs are being produced with the 24 μm mosaics already publicly available from the NASA/IPAC Infrared Science Archive. Some preliminary results using the enhanced data products are described.
739 citations
TL;DR: Structural brain changes after only 15 months of musical training in early childhood are demonstrated, which were correlated with improvements in musically relevant motor and auditory skills and suggest that structural brain differences in adult experts (whether musicians or experts in other areas) are likely due to training-induced brain plasticity.
Abstract: The human brain has the remarkable capacity to alter in response to environmental demands. Training-induced structural brain changes have been demonstrated in the healthy adult human brain. However, no study has yet directly related structural brain changes to behavioral changes in the developing brain, addressing the question of whether structural brain differences seen in adults (comparing experts with matched controls) are a product of “nature” (via biological brain predispositions) or “nurture” (via early training). Long-term instrumental music training is an intense, multisensory, and motor experience and offers an ideal opportunity to study structural brain plasticity in the developing brain in correlation with behavioral changes induced by training. Here we demonstrate structural brain changes after only 15 months of musical training in early childhood, which were correlated with improvements in musically relevant motor and auditory skills. These findings shed light on brain plasticity and suggest that structural brain differences in adult experts (whether musicians or experts in other areas) are likely due to training-induced brain plasticity.
727 citations
TL;DR: In this article, a polarization-insensitive metamaterial absorber for terahertz frequencies is presented, which achieves an absorptivity of 77% at 1.145 THz.
Abstract: We present the theory, design, and realization of a polarization-insensitive metamaterial absorber for terahertz frequencies. Effective-medium theory is used to describe the absorptive properties of the metamaterial in terms of optical constants---a description that has been thus far lacking. From our theoretical approach, we construct a device that yields over 95% absorption in simulation. Our fabricated design consists of a planar single unit-cell layer of metamaterial and reaches an absorptivity of 77% at 1.145 THz.
TL;DR: In this paper, the authors argue that the volatility of the average stock return has drastically outpaced total market volatility over the past 40 years, thus, idiosyncratic return volatility has dramatically increased.
Abstract: Over the past 40 years, the volatility of the average stock return has drastically outpaced total market volatility. Thus, idiosyncratic return volatility has dramatically increased. We estimate this increase to be 6% per year. Consistent with an efficient market, this result is mirrored by an increase in the idiosyncratic volatility of fundamental cash flows. We argue that these findings are attributable to the more intense economy-wide competition. Various cross-sectional and time-series tests support this idea. Economic competitiveness facilitates reinterpretation of the results from the cross-country R2 literature, as well as the US idiosyncratic risk literature. (JEL G12, G14).
TL;DR: The behavioral evidence for arousal's focal enhancements of memory are outlined and the neural processes that may support those focal enhancements are described, to suggest that these focal enhancements occur more often for negative experiences than for positive ones.
Abstract: Though emotion conveys memory benefits, it does not enhance memory equally for all aspects of an experience nor for all types of emotional events. In this review, I outline the behavioral evidence for arousal's focal enhancements of memory and describe the neural processes that may support those focal enhancements. I also present behavioral evidence to suggest that these focal enhancements occur more often for negative experiences than for positive ones. This effect of valence appears to arise because of valence-dependent effects on the neural processes recruited during episodic encoding and retrieval, with negative affect associated with increased engagement of sensory processes and positive affect leading to enhanced recruitment of conceptual processes.
30 Oct 2009
TL;DR: In this article, the development of intentional self-regulation in adolescence is described, explaining, and optimizing its link to positive youth development and the role of hope in adolescents' constructions of their futures.
Abstract: Chapter 1 -- Positive youth development: Research and applications for promoting thriving in adolescence / Richard M. Lerner, Jacqueline V. Lerner, Janette B. Benson -- Chapter 2 -- The development of intentional self-regulation in adolescence: Describing, explaining, and optimizing its link to positive youth development / Christopher M. Napolitano, Edmond P. Bowers, Steinunn Gestsdottir, Paul A. Chase -- Chapter 3 -- Youth Purpose and Positive Youth Development / Jenni Menon Mariano, Julie Going -- Chapter 4 -- Positive pathways to adulthood: The role of hope in adolescents' constructions of their futures / Kristina L. Schmid, Shane J. Lopez -- Chapter 5 -- Intrinsic Motivation and Positive Development / Reed W. Larson, Natalie Rusk -- Chapter 6 -- School engagement: What it is and why it is important for positive youth development / Yibing Li -- Chapter 7 -- Religion, Spirituality, Positive Youth Development, and Thriving / Pamela Ebstyne King, Drew Carr, Ciprian Boitor -- Chapter 8 -- The contribution of the developmental assets framework to positive youth development theory and practice / Peter L. Benson, Peter C. Scales, Amy K. Syvertsen -- Chapter 9 -- Youth activity involvement and positive youth development / Megan Kiely Mueller, Selva Lewin-Bizan, Jennifer Brown Urban -- Chapter 10 -- Media literacy and positive youth development / Michelle J. Boyd, Julie Dobrow -- Chapter 11 -- Advances in civic engagement research: Issues of civic measures and civic context / Jonathan F. Zaff, Kei Kawashima-Ginsberg, Emily S. Lin -- Chapter 12 -- Shortridge Academy: Positive Youth Development in Action within a Therapeutic Community / Kristine M. Baber, Adam Rainer -- Chapter 13 -- Integrating Theory and Method in the Study of Positive Youth Development: The Sample Case of Gender-Specificity and Longitudinal Stability of the Dimensions of Intention Self-Regulation (Selection, Optimization, and Compensation) / Alexander von Eye, Michelle M. Martel, Richard M. Lerner, Jacqueline V. Lerner, Edmond P. Bowers.
TL;DR: In this paper, a first-principles theoretical approach to calculate the lattice thermal conductivity of diamond based on an exact solution of the Boltzmann transport equation is presented.
Abstract: We present a first-principles theoretical approach to calculate the lattice thermal conductivity of diamond based on an exact solution of the Boltzmann transport equation. Density-functional perturbation theory is employed to generate the harmonic and third-order anharmonic interatomic force constants that are required as input. A central feature of this approach is that it provides accurate representations of the interatomic forces and at the same time introduced no adjustable parameters. The calculated lattice thermal conductivities for isotopically enriched and naturally occurring diamond are both in very good agreement with experimental data. The role of the scattering of heat-carrying acoustic phonons by optic branch phonons is also investigated. We show that inclusion of this scattering channel is indispensable in properly describing the thermal conductivity of semiconductors and insulators. The accurate adjustable-parameter-free results obtained herein highlight the promise of this approach in providing predictive descriptions of the lattice thermal conductivity of materials.
TL;DR: This work demonstrates reconfigurable anisotropic metamaterials at terahertz frequencies where artificial "atoms" reorient within unit cells in response to an external stimulus and observes a marked tunability of the electric and magnetic response.
Abstract: We demonstrate reconfigurable anisotropic metamaterials at terahertz frequencies where artificial "atoms" reorient within unit cells in response to an external stimulus. This is accomplished by fabricating planar arrays of split ring resonators on bimaterial cantilevers designed to bend out of plane in response to a thermal stimulus. We observe a marked tunability of the electric and magnetic response as the split ring resonators reorient within their unit cells. Our results demonstrate that adaptive metamaterials offer significant potential to realize novel electromagnetic functionality ranging from thermal detection to reconfigurable cloaks or absorbers.
TL;DR: In this paper, the authors report empirical insights to EMS practices based on the largest EMS survey of manufacturing firms in the United States and test for a relationship between environmental management systems and perceived operations performance while considering direct and indirect effects of various environmental practices.
Abstract: To date, it is unclear as to how Environmental Management Systems (EMS) are implemented and what effects these systems have on other environmental and operational practices. This study reports empirical insights to EMS practices based on the largest EMS survey of manufacturing firms in the United States. The objective of the study is to test for a relationship between environmental management systems and perceived operations performance while considering direct and indirect effects of various environmental practices. The results of this study are supported by several field studies and provide a new source of information regarding EMS theory development. The results also indicate a positive relationship between an EMS, the environmental practices a firm engages, and operations performance measures. (ENVIRONMENTAL MANAGEMENT SYSTEMS; ENVIRONMENTAL PRACTICES; ENVIRONMENTAL PERFORMANCE; MULTIMETHODS; STRUCTURAL EQUATION MODELING)
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TL;DR: The authors found that in states more open to branching, small firms borrow at interest rates 25 to 45 basis points lower than firms operating in less open states, and that firms in open states also were more likely to borrow from banks.
Abstract: States were granted authority to limit interstate branching following passage of Federal legislation in 1994 relaxing restrictions on geographical expansion by banks. We show that differences in state's branching restrictions affected credit supply. In states more open to branching, small firms borrow at interest rates 25 to 45 basis points lower than firms operating in less open states. Firms in open states also are more likely to borrow from banks. Despite this evidence that interstate branch openness expands credit supply, we find no effect of variation in state restrictions on branching on small-firm borrowing or other indicators of credit constraints.
TL;DR: The affective circumplex is presented, a mathematical formalization for representing core affective states, and it is shown that this model can be used to represent individual differences in core Affective feelings that are linked to meaningful variation in emotional experience.
Abstract: In this article, we discuss the hypothesis that affect is a fundamental, psychologically irreducible property of the human mind. We begin by presenting historical perspectives on the nature of affect. Next, we proceed with a more contemporary discussion of core affect as a basic property of the mind that is realized within a broadly distributed neuronal workspace. We then present the affective circumplex, a mathematical formalization for representing core affective states, and show that this model can be used to represent individual differences in core affective feelings that are linked to meaningful variation in emotional experience. Finally, we conclude by suggesting that core affect has psychological consequences that reach beyond the boundaries of emotion, to influence learning and consciousness.
TL;DR: Findings were robustly corroborated across weekly experience reports, self-reports, and peer reports and are consistent with a theoretical framework that defines emotion regulation as a dynamic process shaped by both stable person factors and environmental demands.
Abstract: There is growing interest in understanding how emotion regulation affects adaptation. The present study examined expressive suppression (which involves inhibiting the overt expression of emotion) and how it affects a critical domain of adaptation, social functioning. This investigation focused on the transition to college, a time that presents a variety of emotional and social challenges. Analyses focused on 2 components of suppression: a stable component, representing individual differences expressed both before and after the transition, and a dynamic component, representing variance specific to the new college context. Both components of suppression predicted lower social support, less closeness to others, and lower social satisfaction. These findings were robustly corroborated across weekly experience reports, self-reports, and peer reports and are consistent with a theoretical framework that defines emotion regulation as a dynamic process shaped by both stable person factors and environmental demands.
TL;DR: In this article, the authors use the Longitudinal Research Database (LRD) of the U.S. Census Bureau to study the efficiency gains generated by VC investment in private firms.
Abstract: We use the Longitudinal Research Database (LRD) of the U.S. Census Bureau, which covers the entire universe of private and public U.S. manufacturing firms, to study several related questions regarding the efficiency gains generated by venture capital (VC) investment in private firms. First, do VCs indeed improve the efficiency (total factor productivity, TFP) of private firms, and if so, are certain kinds of VCs (high reputation vs. low reputation) better at generating such efficiency gains than others? Second, do VCs invest in more efficient firms to begin with (screening), or do they improve efficiency after investment (monitoring)? Third, do efficiency improvements due to VC backing arise from increases in sales or reductions in costs? Fourth, does VC backing and the associated efficiency gains affect the probability of a successful exit (IPO or acquisition)? Our analysis shows that the overall efficiency of VC-backed firms is higher than that of non-VC-backed firms at every point in time. This efficiency advantage of VC-backed firms arises from both screening and monitoring: the efficiency of VC-backed firms prior to receiving financing is higher than that of non-VC-backed firms, and further, the growth in efficiency subsequent to VC financing is greater for such firms. The above increases in efficiency of VC-backed firms are spread over the first two rounds of VC financing after which the TFP of such firms remains constant until exit. Additionally, we show that while the TFP of firms prior to receiving financing is lower for high-reputation VC-backed firms, the increase in TFP subsequent to financing is significantly greater for these firms, consistent with high-reputation VCs having greater monitoring ability. We disentangle the screening and monitoring effects of VC backing using three different methodologies: switching regression with endogenous switching, regression discontinuity analysis, and propensity score matching. We show that while overall efficiency gains generated by VC backing arise primarily from improvements in sales, the efficiency gains of high-reputation VC-backed firms arise also from lower increases in production costs. Finally, we show that VC-backing and the associated efficiency gains positively affect the probability of a successful exit.
TL;DR: In this article, the authors examined whether corporate governance mechanisms affect earnings and earnings management at the largest publicly traded bank holding companies in the United States and found that performance, earnings management, and corporate governance are endogenously determined.
TL;DR: In this paper, the authors test the hypothesis that firms obtain ISO 9000 certification to comply with government and customer demands by estimating a probit model of the certification decision and find that other factors related to quality management and quality-based competition explain the adoption decision.
Abstract: Proponents of iso 9000 certification claim that it is a low-cost signal of a firm's commitment to quality and a meaningful component of total quality management (TQM). Critics claim that it has little relation to TQM and is a tariff on international trade. We test the hypothesis that firms obtain ISO 9000 certification to comply with government and customer demands by estimating a probit model of the certification decision. The results support the view of proponents of ISO 9000. After controlling for regulatory and customer pressures to obtain ISO 9000, other factors related to quality management and quality-based competition explain the adoption decision.
TL;DR: In this article, core affect is defined as a neurophysiological state that underlies simply feeling good or bad, drowsy or energised. And psychological construction is not one process but an umbrella term for the various processes that produce a particular emotional episode's "components" (such as facial movement, vocal tone, peripheral nervous system change, appraisal, attribution, behaviour, subjective experience, and emotion regulation).
Abstract: As an alternative to using the concepts of emotion, fear, anger, and the like as scientific tools, this article advocates an approach based on the concepts of core affect and psychological construction, expanding the domain of inquiry beyond “emotion”. Core affect is a neurophysiological state that underlies simply feeling good or bad, drowsy or energised. Psychological construction is not one process but an umbrella term for the various processes that produce: (a) a particular emotional episode's “components” (such as facial movement, vocal tone, peripheral nervous system change, appraisal, attribution, behaviour, subjective experience, and emotion regulation); (b) associations among the components; and (c) the categorisation of the pattern of components as a specific emotion.
TL;DR: The ownership concentration of U.S. firms is similar to and by some measures more concentrated than the ownership of firms in other countries as mentioned in this paper, and the relationship between ownership concentration and legal protections for investors around the world.
Abstract: This article offers evidence on the ownership concentration at a representative sample of U.S. public firms. Ninety-six percent of these firms have blockholders; these blockholders in aggregate own an average 39% of the common stock. The ownership of U.S. firms is similar to and by some measures more concentrated than the ownership of firms in other countries. These findings challenge current thinking on a number of issues, ranging from the nature of the agency conflict in domestic corporations to the relationship between ownership concentration and legal protections for investors around the world. (JEL G32, G34)
TL;DR: For example, the authors describes an instrumental account of emotion regulation, review empirical evidence relevant to it, and discuss its implications for promoting adaptive emotional experiences, and discusses its implications in promoting emotional experiences.
Abstract: It is typically assumed that people always want to feel good. Recent evidence, however, demonstrates that people want to feel unpleasant emotions, such as anger or fear, when these emotions promote the attainment of their long-term goals. If emotions are regulated for instrumental reasons, people should want to feel pleasant emotions when immediate benefits outweigh future benefits, but when future benefits outweigh immediate benefits, people may prefer to feel useful emotions, even if they are unpleasant. In this article, I describe an instrumental account of emotion regulation, review empirical evidence relevant to it, and discuss its implications for promoting adaptive emotional experiences.
TL;DR: In this paper, the authors explore the corporate social responsibility disclosure practices of a size and industry-stratified sample of 50 publicly traded U.S. firms, performing a content analysis on the complete identifiable public information portfolio provided by these firms during 2004.
Abstract: Corporate social responsibility (CSR) is a dramatically expanding area of activity for managers and academics. Consumer demand for responsibly produced and fair trade goods is swelling, resulting in increased demands for CSR activity and information. Assets under professional management and invested with a social responsibility focus have also grown dramatically over the last 10 years. Investors choosing social responsibility investment strategies require access to information not provided through traditional financial statements and analyses. At the same time, a group of mainstream institutional investors has encouraged a movement to incorporate environmental, social, and governance information into equity analysis, and multi-stakeholder groups have supported enhanced business reporting on these issues. The majority of research in this area has been performed on European and Australian firms. We expand on this literature by exploring the CSR disclosure practices of a size- and industry-stratified sample of 50 publicly traded U.S. firms, performing a content analysis on the complete identifiable public information portfolio provided by these firms during 2004. CSR activity was disclosed by most firms in the sample, and was included in nearly half of public disclosures made during that year by the sample firms. Areas of particular emphasis are community matters, health and safety, diversity and human resources (HR) matters, and environmental programs. The primary venues of disclosure are mass media releases such as corporate websites and press releases, followed closely by disclosures contained in mandatory filings. Consistent with prior research, we identify industry effects in terms of content, emphasis, and reporting format choices. Unlike prior research, we can offer only mixed evidence on the existence of a size effect. The disclosure frequency and emphasis is significantly different for the largest one-fifth of the firms, but no identifiable trends are present within the rest of the sample. There are, however, identifiable size effects with respect to reporting format choice. Use of websites is positively related to firm size, while the use of mandatory filings is negatively related to firm size. Finally, and also consistent with prior literature, we document a generally self-laudatory tone in the content of CSR disclosures for the sample firms.
TL;DR: The authors explored the impact of bullying on the mental health of students who witness it and found that observing bullying at school predicted risks to mental health over and above that predicted for those students who were directly involved in bullying behavior as either a perpetrator or a victim.
Abstract: This study explores the impact of bullying on the mental health of students who witness it. A representative sample of 2,002 students aged 12 to 16 years attending 14 schools in the United Kingdom were surveyed using a questionnaire that included measures of bullying at school, substance abuse, and mental health risk. The results suggest that observing bullying at school predicted risks to mental health over and above that predicted for those students who were directly involved in bullying behavior as either a perpetrator or a victim. Observing others was also found to predict higher risk irrespective of whether students were or were not victims themselves. The results are discussed with reference to past research on bystander and witness behavior.
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TL;DR: In this article, the authors conducted an interview-based study to examine auditors' experiences in working with corporate governance actors in the post-Sarbanes-Oxley era and found that the corporate governance environment has significantly improved in recent years with audit committees that are substantially more active and diligent and possessing greater expertise and power to fulfill their responsibilities.
Abstract: The Sarbanes-Oxley Act significantly expanded the responsibilities of auditors, management, and corporate governance actors such as the audit committee and the board. This interview-based research extends an earlier study by Cohen, Krishnamoorthy, and Wright (2002) conducted in 1999-2000 by examining auditors’ experiences in working with corporate governance actors in the post Sarbanes-Oxley era. Thirty audit managers and partners from three of the Big 4 firms participated in the study. In line with regulatory reforms and a monitoring perspective, auditors indicate that the corporate governance environment has significantly improved in recent years with audit committees that are substantially more active and diligent and possessing greater expertise and power to fulfill their responsibilities. In turn, auditors report relying to a greater extent on corporate governance information in planning and performing the engagement. However, results also suggest that at least some changes in governance may have been more form than substance. For example, of some concern, many auditors indicate that management is still seen as a key driver in determining auditor appointments and terminations. Further, management continues to be seen as a major actor in the corporate governance mosaic. Similar to Gendron and Bedard (2006), our results indicate that in many instances audit committees play a passive role in helping to resolve contentious financial reporting issues with management, with respondents indicating that the auditor and management often try to resolve issues before they come to the attention of the audit committee. Further, the requirements for CEO and CFO certification are reported by auditors to have a positive effect on the integrity of financial reporting. Finally, when relevant, we examine the congruency of the experiences of auditors and audit committee members by comparing our findings to those of Beasley et al. (2009). Our results are largely congruent except auditors indicate management has a major influence over the hiring and termination decisions of the external auditors.
TL;DR: In this paper, a survey of published scientific literature was undertaken to identify and catalog observed earthquake pre- cursors, including electric and magnetic fields, gas emissions, groundwater level changes, temperature changes, surface deformations, and seismicity.