Spatial variation in soil inorganic nitrogen across an arid urban ecosystem

We explored variations in inorganic soil nitrogen (N) concentrations across metropolitan Phoenix, Arizona, and the surrounding desert using a probability-based synoptic survey. Data were examined using spatial statistics on the entire region, as well as for the desert and urban sites separately. Concentrations of both NO₃-N and NH₄-N were markedly higher and more heterogeneous amongst urban compared to desert soils. Regional variation in soil NO₃-N concentration was best explained by latitude, land use history, population density, along with percent cover of impervious surfaces and lawn, whereas soil NH₄-N concentrations were related to only latitude and population density. Within the urban area, patterns in both soil NO₃-N and NH₄-N were best predicted by elevation, population density and type of irrigation in the surrounding neighborhood. Spatial autocorrelation of soil NO₃-N concentrations explained 49% of variation among desert sites but was absent between urban sites. We suggest that inorganic soil N concentrations are controlled by a number of ‘local’ or ‘neighborhood’ human-related drivers in the city, rather than factors related to an urban-rural gradient.     

Determining reporting entity boundaries in the light of neoinstitutional theories beyond the conceptual framework of IFRS

As the financial crisis of 2008 demonstrates, wide discretion is provided by accounting rules for determining the reporting entity, especially with respect to special purpose entities (SPEs). In this paper, it is shown that the newly issued regulations of International Financial Reporting Standards (IFRS) 10 may not entirely solve the off-balance-sheet problem. As a result, consolidated financial statements may not provide useful information on the financial situation of the reporting entity with respect to the conceptual framework of IFRS. This paper presents an alternative concept in the light of neoinstitutional theories for determining the reporting entity with respect to proactive subsidiaries as well as to SPEs with and without autopilots. Specifically, the economic activities of the reporting entity are characterized based on property rights theory in a first step. Second, for SPEs, this paper tests whether these economic activities should be integrated into the efficient boundaries of the reporting entity based on transaction cost theory. The concept developed is evaluated by (1) analyzing it against the background of the conceptual framework of IFRS and the Exposure Draft ED/2010/2 “Conceptual Framework for Financial Reporting—The Reporting Entity”, (2) applying it to typical structures within the reporting entity, and (3) comparing its effectiveness to the effectiveness of the rules of IFRS 10.     

Optimization problems with color-induced budget constraints

In 1984, Gabow and Tarjan provided a very elegant and fast algorithm for the following problem: given a matroid defined on a red and blue colored ground set, determine a basis of minimum cost among those with k red elements, or decide that no such basis exists. In this paper, we investigate extensions of this problem from ordinary matroids to the more general notion of poset matroids which take precedence constraints on the ground set into account. We show that the problem on general poset matroids becomes -hard, already if the underlying partially ordered set (poset) consists of binary trees of height two. On the positive side, we present two algorithms: a pseudopolynomial one for integer polymatroids, i.e., the case where the poset consists of disjoint chains, and a polynomial algorithm for the problem to determine a minimum cost ideal of size l with k red elements, i.e., the uniform rank-l poset matroid, on series-parallel posets.     

Uprooted belonging: the formation of a ‘Jumma Diaspora’ in New York City

A growing number of so-called indigenous ‘Jumma’ people from the Chittagong Hill Tracts (CHT) in Bangladesh are migrating to New York City (NYC) in search of a ‘better life’, an attempt to escape from a situation defined largely by deprivation and exclusion. This paper asks how these migrants navigate the new terrain, which often does not comply with their expectations but instead fuels a deep sense of disappointment. It will be shown that their transnational practices and belonging are not only extensions of the global ‘Jumma’ network, but also that the formation of a diaspora community and the maintenance of cultural boundaries simultaneously create attachment to NYC. Making NYC a home is shaped by their dreams and aspirations, and by the ambiguous ways in which they relate to both the CHT and NYC, places where they find themselves torn between feelings of longing and detachment.     

Adolescent Siblings' Daily Discussions: Connections to Perceived Academic,Athletic, and Peer Competency

First‐ and second‐born adolescent siblings from 21 families completed a daily diary on each of 7 days. The frequency and content of siblings' conversations are described and the relationship between the content of siblings' discussion and their perceived academic, athletic, and peer competency is explored. Siblings most often talked about extracurricular activities, media, and academics. The remaining topics, friends, family, eating, and body image, were the focus of discussion <10% of the time. The extent to which siblings discussed extracurricular activities, media, and academics was connected to perceived competency. Discussion focuses on the sibling relationship as an important context for adolescent development.     

Socioeconomic Strain,Family Ties,and Adolescent Health in a Rural Northeastern County

In adolescence, vital sources of support come from family relationships; however, research that considers the health‐related impact of ties to both parents and siblings is sparse, and the utility of such ties among at‐risk teens is not well understood. Here we use two waves of panel data from the population of 8th and 12th grade students in a geographically isolated, rural, northeastern U.S. county to assess whether socioeconomic status (SES) moderates the effects of parental and sibling attachments on three indicators of adolescent health: obesity, depression, and problem substance use. Our findings indicate that, net of stressful life events, prior health, and sociodemographic controls, increases in parental and sibling attachment correspond with reduced odds of obesity for low‐SES adolescents, reduced odds of depression for high‐SES adolescents, and reduced odds of problem substance use for low‐SES adolescents. Results suggest also that sibling and maternal ties are more influential than paternal ties, at least with regard to the outcomes considered. Overall, the findings highlight the value of strong family ties for the physical, psychological, and behavioral health of socioeconomically strained rural teens, and reveal the explanatory potential of both sibling and parental ties for adolescent health.     

Should I Stay or Should I Go? Explaining Turnover Intentions with Organizational Identification and Job Satisfaction*

The social identity approach is a powerful theoretical framework for the understanding of individuals' behaviour. The main argument is that individuals think and act on behalf of the group they belong to because this group membership adds to their social identity, which partly determines one's self‐esteem. In the organizational world, social identity and self‐categorization theories state that a strong organizational identification is associated with low turnover intentions. Because identification is the more general perception of shared fate between employee and organization, we propose that the relationship between identification and turnover will be mediated by job satisfaction as the more specific evaluation of one's task and working conditions. In four samples we found organizational identification feeding into job satisfaction, which in turn predicts turnover intentions.