An extended analysis of the persistence of persistent identifiers of the scholarly web

ABSTRACT Using the timeliness of misstatement discovery as a proxy for audit quality, we examine the association between audit firm tenure and audit quality in a setting that alleviates the endogeneity problem endemic to this line of research. We find that longer audit firm tenure leads to less timely discovery and correction of misstatements, which is consistent with a negative effect of long auditor tenure on audit quality. In addition, using the non-voluntary auditor change following the demise of Arthur Andersen in 2002 as a natural experiment, we show that the misstatements of its former clients were discovered faster than those of comparable companies that retained their auditors throughout the misstatement. This finding speaks to the benefit of a fresh look by a new auditor. An extended analysis shows that longer auditor tenure also leads to misstatements of greater magnitudes, and that the Sarbanes-Oxley Act has mitigated, but not eliminated, the negative effect of long auditor tenure. Last, we show that the negative association between auditor tenure and timely discovery of misstatements is mainly present in the first ten years of an audit engagement. Our study has implications for regulators who continue to express concern regarding lengthy auditor-client engagement. JEL Classifications: K22; K23; L51; M41; M42; M48.

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The Battle ofpsychêandthymos: A Reappraisal of Heraclitus’ Psychology

Archiv für Geschichte der Philosophie ◽

10.1515/agph-2017-0091 ◽

2020 ◽

Vol 102 (4) ◽

pp. 525-555

Author(s):

Andrew J. Mason

Keyword(s):

Fifth Century ◽

Extended Analysis ◽

Century Thought ◽

Held Back

AbstractHeraclitus is generally recognised as the first of the Greek thinkers to develop a psychology, but the understanding of his psychology is held back by the assumptions that his soul is a life-principle and is ‘comprehensive’ of the various faculties we regard as psychological. The fragment that best displays the revolutionary character of Heraclitus’ soul doctrine, from a properly psychological viewpoint, is B 85. I offer an extended analysis of this fragment in order to bear out the claims, firstly, that psyche or ‘soul’ for Heraclitus is the intelligence alone, divine in origin, and secondly that thumos (primarily as the seat of desire) is a better candidate for his biological life-principle, whose exigencies are at odds with those of soul. I also offer some reflections on why, despite Heraclitus’ multifaceted influence on fifth-century thought, and despite the coherence of his psychology, this ‘revolution’ never quite took hold.

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GWENA: gene co-expression networks analysis and extended modules characterization in a single Bioconductor package

BMC Bioinformatics ◽

10.1186/s12859-021-04179-4 ◽

2021 ◽

Vol 22 (1) ◽

Author(s):

Gwenaëlle G. Lemoine ◽

Marie-Pier Scott-Boyer ◽

Bathilde Ambroise ◽

Olivier Périn ◽

Arnaud Droit

Keyword(s):

Muscle Development ◽

R Package ◽

Topological Information ◽

Old Patients ◽

Network Modules ◽

Extended Analysis ◽

Networks Analysis ◽

Underlying Processes

Abstract Background Network-based analysis of gene expression through co-expression networks can be used to investigate modular relationships occurring between genes performing different biological functions. An extended description of each of the network modules is therefore a critical step to understand the underlying processes contributing to a disease or a phenotype. Biological integration, topology study and conditions comparison (e.g. wild vs mutant) are the main methods to do so, but to date no tool combines them all into a single pipeline. Results Here we present GWENA, a new R package that integrates gene co-expression network construction and whole characterization of the detected modules through gene set enrichment, phenotypic association, hub genes detection, topological metric computation, and differential co-expression. To demonstrate its performance, we applied GWENA on two skeletal muscle datasets from young and old patients of GTEx study. Remarkably, we prioritized a gene whose involvement was unknown in the muscle development and growth. Moreover, new insights on the variations in patterns of co-expression were identified. The known phenomena of connectivity loss associated with aging was found coupled to a global reorganization of the relationships leading to expression of known aging related functions. Conclusion GWENA is an R package available through Bioconductor (https://bioconductor.org/packages/release/bioc/html/GWENA.html) that has been developed to perform extended analysis of gene co-expression networks. Thanks to biological and topological information as well as differential co-expression, the package helps to dissect the role of genes relationships in diseases conditions or targeted phenotypes. GWENA goes beyond existing packages that perform co-expression analysis by including new tools to fully characterize modules, such as differential co-expression, additional enrichment databases, and network visualization.

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GLOSSING THE GLOSS: READING PETER LOMBARD’SCOLLECTANEAON THE PAULINE EPISTLES AS A HISTORICAL ACT

Traditio ◽

10.1017/tdo.2018.8 ◽

2018 ◽

Vol 73 ◽

pp. 83-116

Author(s):

PETER O'HAGAN

Keyword(s):

Early Modern ◽

Biblical Text ◽

Classroom Activity ◽

New Approach ◽

Central Focus ◽

Recent Scholarship ◽

Pauline Epistles ◽

History Of ◽

Extended Analysis

Peter Lombard's influential commentary on the Pauline Epistles, theCollectanea in omnes divi Pauli epistolas,has received little extended analysis in scholarly literature, despite its recognized importance both in its own right and as key for the development of hisSentences.This article presents a new approach to studying theCollectaneaby analyzing how Lombard's commentary builds on theGlossa “Ordinaria”on the Pauline Epistles. The article argues for treating theCollectaneaas a “historical act,” focusing on how Lombard engages with the biblical text and with authoritative sources within which he encounters the same biblical text embedded. The article further argues for the necessity of turning to the manuscripts of both theCollectaneaand theGlossa,rather than continuing to rely on inadequate early modern printed editions or thePatrologia Latina.The article then uses Lombard's discussion of faith at Romans 1:17 as a case study, demonstrating the way in which Lombard begins from theGlossa,clarifies its ambiguities, and moves his analysis forward through his use of otherauctoritatesand theologicalquaestiones.A comparison with Lombard's treatment of faith in theSentenceshighlights the close links between Lombard's biblical lectures and this later work. The article concludes by arguing that scholastic biblical exegesis and theology should be treated as primarily a classroom activity, with the glossed Bible as the central focus. Discussion of Lombard's work should draw on much recent scholarship that has begun to uncover the layers of orality within the textual history of scholastic works.

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Revised and extended analysis of the 3d10nl configurations in As V, Se VI, and Br VII

Canadian Journal of Physics ◽

10.1139/p86-057 ◽

1986 ◽

Vol 64 (3) ◽

pp. 330-333 ◽

Cited By ~ 13

Author(s):

Y. N. Joshi ◽

Th. A. M. Van Kleef

Keyword(s):

Wavelength Region ◽

Normal Incidence ◽

Extended Analysis

The spectra of arsenic, selenium, and bromine were photographed in the wavelength region 450–2000 Å on 6.65- and 3-m normal-incidence spectrographs using a triggered spark source. The new observations have led us to revise and extend the As V, Se VI, and Br VII spectra.

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Extended Analysis of Live Reservoir Oils by Gas Chromatography

10.2118/21003-ms ◽

1991 ◽

Author(s):

N.E. Burke ◽

C.K. Chea ◽

R.D. Hobbs ◽

H.T. Tran

Keyword(s):

Gas Chromatography ◽

Extended Analysis

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Extended analysis of Xe VII and Xe VIII

Canadian Journal of Physics ◽

10.1139/cjp-2016-0728 ◽

2017 ◽

Vol 95 (9) ◽

pp. 805-810 ◽

Cited By ~ 1

Author(s):

M. Raineri ◽

M. Gallardo ◽

J. Reyna Almandos ◽

C.J.B. Pagan ◽

R. Sarmiento

Keyword(s):

Light Source ◽

Energy Levels ◽

Excited Configuration ◽

Pulsed Discharge ◽

Hartree Fock ◽

The Core ◽

New Energy ◽

Extended Analysis ◽

First Time ◽

Atomic Parameters

A pulsed discharge light source to study the six and seven times ionized xenon spectra in the 419–4642 Å region was used. A set of 40 transitions of Xe VII and 25 transitions of Xe VIII were classified for the first time. We revised the values for the previously known energy levels and extended the analysis for Xe VII to 10 new energy levels belonging to 5s6d, 5s7s and 5s7p, 4d95s25p even and odd configurations, respectively. Seven new energy levels of the core excited configuration 4d95s5d of Xe VIII are presented. For the prediction of the atomic parameters, energy levels, and transition, relativistic Hartree–Fock calculations were used.

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