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  • 1
    Electronic Resource
    Electronic Resource
    s.l. : American Chemical Society
    Journal of the American Chemical Society 117 (1995), S. 1181-1182 
    ISSN: 1520-5126
    Source: ACS Legacy Archives
    Topics: Chemistry and Pharmacology
    Type of Medium: Electronic Resource
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  • 2
    Electronic Resource
    Electronic Resource
    s.l. : American Chemical Society
    Journal of the American Chemical Society 117 (1995), S. 11819-11820 
    ISSN: 1520-5126
    Source: ACS Legacy Archives
    Topics: Chemistry and Pharmacology
    Type of Medium: Electronic Resource
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  • 3
    ISSN: 1432-1793
    Source: Springer Online Journal Archives 1860-2000
    Topics: Biology
    Notes: Abstract To describe the genetic relationship among regional populations of two commercially valuable species of marine fish, the orange roughy Hoplostethus atlanticus and the hoki Macruronus novaezelandiae, the mitochondrial (mt) DNA haplotypes of 59 individuals were defined by direct sequencing of the cytochrome b gene. Samples of orange roughy were collected on four fishing grounds around New Zealand, one off the west coast of Tasmania and one near South Africa from 1990–1991. Samples from hoki were collected on three fishing grounds around New Zealand and one off Tasmania during the same period. An average of 252 nucleotides were sequenced from each of 32 orange roughy and an average of 372 nucleotides from each of 27 hoki. Sequence variation allowed the definition of 9 unique orange roughy haplotypes and 5 hoki haplotypes. Genetic variation, as measured by both average sequence divergence and haplotype diversity, was high in the orange roughy (nucleotide diversity=0.590%, haplotype diversity=0.782) and low in the hoki (nucleotide diversity=0.076%, haplotype diversity=0.279) relative to a similar survey of the Atlantic cod, Gadus morhua. Differences in haplotype frequencies of orange roughy from New Zealand, Tasmania and South Africa were not significant, and the most common haplotype was found in similar frequencies in these three geographically distant regions. Differences in haplotype frequencies between the New Zealand and Tasmanian samples of hoki were significant, suggesting restricted gene flow between these two regions. The contrasting patterns of low but regionally subdivided genetic variation in the hoki versus high but geographically undifferentiated genetic variation in the orange roughy may be attributed to the low fecundity, slow maturation and long lifespan of the orange roughy relative to the hoki.
    Type of Medium: Electronic Resource
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  • 4
    ISSN: 1432-1793
    Source: Springer Online Journal Archives 1860-2000
    Topics: Biology
    Notes: Abstract Using a biopsy dart system, samples of skin tissue were collected from southern right whales (Eubalaena australis) in 1995 on two wintering grounds, southwest Australia (n = 20) and the Auckland Islands of New Zealand (n = 20); and on offshore feeding grounds at Latitudes 40 to 43°, south of Western Australia (n = 5). A variable section of the mitochondrial DNA control-region (289 nucleotides) was amplified and sequenced from these 45 individuals (21 males, 20 females and 4 of unknown sex), distinguishing a total of seven unique sequences (i.e. mtDNA haplotypes). Two haplotypes were found on both wintering grounds (including a common type representing 45% of each sample), and five types were unique to only one wintering ground. An analysis of variance adapted for molecular information revealed significant genetic differentiation between the two wintering grounds (p = 0.017). The feeding-ground sample was too small for statistical comparison with the wintering grounds, but included two haplotypes found only in the Auckland Islands as well as the common haplotype found on both wintering grounds. The nucleotide diversity and differentiation of mtDNA among the right whales was similar to that among humpback whales (Megaptera novaeangliae) from the same regions (Baker et al. 1998), but haplotype diversity was significantly reduced, perhaps as a result of more intensive hunting during the last century and continued illegal hunting during this century.
    Type of Medium: Electronic Resource
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  • 5
    Electronic Resource
    Electronic Resource
    Bradford : Emerald
    European business review 96 (1996), S. 36-44 
    ISSN: 0955-534X
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Compares auditors' legal liability to third parties in several major countries, with principal emphasis on comparisons between the USA and the UK. Public accountants claim that they are being adversely affected by lawsuits brought by shareholders, creditors and other third parties. It has been asserted, without any specific evidence, that increased exposure to legal liability has caused public accounting firms to cease the practice of auditing or go out of business entirely. Details auditors' legal liability to third parties in the USA and Europe and, in particular, the UK. Concludes by reviewing certain positions taken by the Fédération des Experts Comptables Européens with respect to auditors' legal liability in the face of European economic and political union.
    Type of Medium: Electronic Resource
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  • 6
    Electronic Resource
    Electronic Resource
    Bingley : Emerald
    Internet research 9 (1999), S. 348-360 
    ISSN: 1066-2243
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Computer Science
    Notes: This paper examines the issue of fraud on the Internet and discusses three areas with significant potential for misleading and fraudulent practices, namely: securities sales and trading; electronic commerce; and the rapid growth of Internet companies. The first section of the paper discusses securities fraud on the Internet. Activities that violate US securities laws are being conducted through the Internet, and the US Securities and Exchange Commission has been taking steps to suppress these activities. The second section of the paper discusses fraud in electronic commerce. The rapid growth of electronic commerce, and the corresponding desire on the part of consumers to feel secure when engaging in electronic commerce, has prompted various organizations to develop mechanisms to reduce concerns about fraudulent misuse of information. It is questionable, however, whether these mechanisms can actually reduce fraud in electronic commerce. The third section of the paper discusses the potential for fraud arising from the rapid growth of Internet companies, often with little economic substance and lacking traditional management and internal controls. The paper examines the three areas of potential Internet fraud mentioned above and suggest ways in which these abuses may be combated.
    Type of Medium: Electronic Resource
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  • 7
    Electronic Resource
    Electronic Resource
    Bradford : Emerald
    Accounting, auditing & accountability journal 8 (1995), S. 12-33 
    ISSN: 0951-3574
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Investigates the negative effect on employee welfare caused byeconomic decisions taken by corporate managements which they attributeto the adoption of an accounting standard, focusing on the case ofMcDonnell Douglas Corporation, which ended health-care benefits fornon-union employees as a result of adopting the Financial AccountingStandards Board's Statement 106 (FASB 106). It is estimated that theadoption of FASB 106 caused $148 billion in charges to earningsto be recorded by companies in the Standard & Poor's 500 Index.Despite the large negative effect on earnings, FASB 106 had little or noimpact on the economic condition of the affected firms. Nevertheless,managements have taken economic actions that have negatively affectedemployee welfare, and these actions have been attributed to FASB 106.Some of the hardest hit are employees at older industrial companies withmature workforces hired during the 1950s and 1960s. Some companies endedretirement health plans abruptly, while others required workers andretirees to pay more towards insurance premiums, or prevented new hiresfrom receiving retirement health coverage.
    Type of Medium: Electronic Resource
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  • 8
    Electronic Resource
    Electronic Resource
    Oxford, UK : Blackwell Publishing Ltd
    Marine mammal science 15 (1999), S. 0 
    ISSN: 1748-7692
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Biology
    Notes: Exfoliated skin was collected from bowriding dolphins with the use of a sterilized nylon scrub pad affixed to a wooden dowel. Initial tests of the effectiveness of the technique and dolphin behavioral responses were conducted on dusky dolphins off Kaikoura, New Zealand. During 14 sampling days, 128 contacts using this procedure were made with bowriding dolphins, of which 114 showed behavioral response. Responses during sampling were mild, with 11% of contacted individuals showing no visible response, and 66% of individuals which could be monitored for 30 sec after contact returning to bowride within 30 sec. Mean return time was 10 sec postcontact and did not vary significantly for groups of different sizes. Behavioral controls suggest that a proportion of responses could be explained by typical dolphin behavior in the presence of boats. Seventy-eight percent of contacts resulted in successful collection of tissue samples. Sample time was three minutes on average. Size of group and behavioral state did not appear to influence sample time. Preliminary genetic analyses revealed that tissue collected by this technique was suitable for amplification and sequencing of mitochondrial DNA (mtDNA) via PCR. Comparisons of mtDNA control region sequences with those from known L. obscurus and other delphinid samples verified that this technique was robust against contamination from elements in sea water.
    Type of Medium: Electronic Resource
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  • 9
    ISSN: 1748-7692
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Biology
    Notes: Samples of skin tissue were collected by biopsy darting from humpback whales (Megaptera novaeangliae) in six seasonal habitats representing three stocks and four regions: Groups IV (western Australia), V western component (eastern Australia), V eastern component (New Zealand and Tonga) and VI (the Antarctic Peninsula and Gorgona Island, Colombia, South America) of the Southern Hemisphere. A variable section of the mitochondrial DNA control region was amplified and sequenced from 84 of these individuals, distinguishing a total of 48 unique sequences (i. e., mtDNA nucleotypes). Phylogenetic reconstructions suggested that these nucleotypes form three clades, corresponding to those previously described in a world-wide survey of humpback whale mtDNA variation, although bootstrap support for two of the clades was relatively low (〈50%). An analysis of variance adapted for molecular information showed significant differentiation of nucleotypes among the three Groups (Stocks) and heterogeneity of haplotype diversity among the four regions. A pattern of interchange within and between oceanic basins was demonstrated by the presence of shared identical nucleotypes among humpback whales in regions of the Southern and Northern Hemispheres.
    Type of Medium: Electronic Resource
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  • 10
    Electronic Resource
    Electronic Resource
    Oxford, UK : Blackwell Publishing Ltd
    Marine mammal science 14 (1998), S. 0 
    ISSN: 1748-7692
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Biology
    Type of Medium: Electronic Resource
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