University of Colorado Boulder

About: University of Colorado Boulder is a education organization based out in Boulder, Colorado, United States. It is known for research contribution in the topics: Population & Galaxy. The organization has 48794 authors who have published 115151 publications receiving 5387328 citations. The organization is also known as: CU Boulder & UCB.

Sequence of a Drosophila segmentation gene: protein structure homology with DNA-binding proteins

Abstract: Mutations in the fushi tarazu (ftz) locus of Drosophila result in embryos with half the usual number of body segments. The sequences of the wild-type gene, a temperature-sensitive allele and a dominant mutant allele are presented. A portion of the conserved protein domain present in ftz and several homoeotic genes resembles the DNA-binding region of prokaryotic DNA-binding proteins, and is also similar to products of the yeast mating-type locus.

Assessment of methane emissions from the U.S. oil and gas supply chain

Abstract: Methane emissions from the U.S. oil and natural gas supply chain were estimated by using ground-based, facility-scale measurements and validated with aircraft observations in areas accounting for ~30% of U.S. gas production. When scaled up nationally, our facility-based estimate of 2015 supply chain emissions is 13 ± 2 teragrams per year, equivalent to 2.3% of gross U.S. gas production. This value is ~60% higher than the U.S. Environmental Protection Agency inventory estimate, likely because existing inventory methods miss emissions released during abnormal operating conditions. Methane emissions of this magnitude, per unit of natural gas consumed, produce radiative forcing over a 20-year time horizon comparable to the CO2 from natural gas combustion. Substantial emission reductions are feasible through rapid detection of the root causes of high emissions and deployment of less failure-prone systems.

IFRS Adoption and Accounting Quality: A Review

Abstract: In 2002, the European Union (EU) Parliament passed a regulation that requires consolidated and simple accounts for all companies listed in the EU to use International Financial Reporting Standards (IFRS) for fiscal years starting after 1 January 2005. This change in accounting systems will have a large impact on the information environment for EU companies. This paper provides a review of the literature on adoption of different Generally Accepted Accounting Principles (GAAP). We thus provide background and guidance for researchers studying the change in accounting quality following widespread IFRS adoption in the EU. We argue that cross-country differences in accounting quality are likely to remain following IFRS adoption because accounting quality is a function of the firm's overall institutional setting, including the legal and political system of the country in which the firm resides.

The Moderating Effect of Perceived Risk on Consumers’ Evaluations of Product Incongruity: Preference for the Norm

Abstract: Research supports the existence of a “moderate incongruity effect” such that an option that is moderately inconsistent with an evoked product category schema is sometimes preferred to a congruent option. We propose that perceived risk is an important situational factor that moderates the impact of congruity on evaluations. Three studies show that the positive evaluation of moderately incongruent products, relative to congruent ones, does not appear when there is risk associated with product selection. When consumers perceive high risk associated with a purchase, the moderate incongruity effect is reversed such that the congruent is preferred to the moderately incongruent product. Only in conditions where subjects perceived no real risk did the positive effect of moderate incongruity appear. The limiting effect of perceived risk appears to be due to consumers’ “preferences for the norm” under high‐risk conditions. The set of findings are discussed as they relate to and extend current thinking about the eff...