Escherichia coli strains of serogroup 0115:K(-):F165 have been associated with septicemia in calves and piglets. These strains express a capsular antigen referred to as K"V165" which inhibits agglutination of the 0 antigen by anti-0115 serum. We used hybrid transposon TnphoA mutants M48, 18b, and 2, and a spontaneous 0-agglutinable mutant, 5131a, to evaluate the role of K"IV165" in the pathogen...

16 isolates of fusarium culmorum obtained from washington, north dakota and minnesota were tested for pathogenicity on five cultivars and lines: chevron, ci 9549, excel, karl, larker, morex, robust, m48, m66 and m69 were evaluated for reaction to the mixture of all isolates of the pathogen under field condition. the results of glasshouse test indicated that the isolates 10, 25 and 27 were the m...

With a steady increase of regulatory requirements for business processes, automation support of compliance management is a field garnering increasing attention in Information Systems research. Several approaches have been developed to support compliance checking of process models. One major challenge for such approaches is their ability to handle different modeling techniques and compliance rul...

Faceless trading in a secondary stock market not only redistributes wealth among investors but also generates information that guides subsequent real decisions. We provide a disclosure model that reflects both functions of the secondary market. By partially preempting traders’information advantage established from information acquisition, disclosure reduces incentives for privately acquiring in...

ABSTRACT We examine how investment professionals assess the usefulness of financial accounting information depending on their acquisition objectives and preparers' earnings management incentives. conduct a survey experiment based face-to-face interviews with document two main results. First, we find that, compared assigned firm valuation objective, those managerial performance evaluation object...

The aim of this paper is to examine what has been the role of information provision to the market throughout the crisis. We consider two main sources of information to the market, financial statements and information provided by credit rating agencies. We examine how these sources of information work and the effectiveness of their disclosure process during the crisis. Contrary to the commonly h...

This paper examines the economic consequences of tightening auditing standards. We recognize that both auditors’ incentives and expertise are relevant for audit effectiveness. On one hand, tighter auditing standards counter the misbehavior of rogue auditors. On the other hand, tighter standards restrict auditors’exercise of professional judgement, leads to auditors’compliance mentality, and red...

ABSTRACT Previous research related to board gender diversity typically focuses on international settings outside of the U.S. In this study, we examine influence boards, executives, and other stakeholders in appointing a female director candidate board, which is voluntary regime dominated by male candidates. Following institutional theory, social identity resource dependence find that investors ...

ABSTRACT The regulatory reform of internal controls (ICs) in China mandates that certain firms incorporate corporate social responsibility (CSR) engagement into ICs and issue IC reports. Using a staggered difference-in-differences research design, we find effectiveness has worsened following this reform, but deterioration is partially mitigated when mandated report their CSR engagement. Additio...

All herpesviruses contain a ubiquitin (Ub)-specific cysteine protease domain embedded within their large tegument protein, based on homology with the corresponding sequences of UL36 from herpes simplex virus type 1 and M48 from murine cytomegalovirus. This type of activity has yet to be demonstrated for cells infected with a gammaherpesvirus. By activity-based profiling, we show that the large ...