II.Selectivity for multiple stimulus features in retinal ganglion cells. J Neurophysiol 96: 2724 -2738, 2006. First published August 16, 2006 doi:10.1152/jn.00995.2005. Under normal viewing conditions, retinal ganglion cells transmit to the brain an encoded version of the visual world. The retina parcels the visual scene into an array of spatiotemporal features, and each ganglion cell conveys information about a small set of these features. We study the temporal features represented by salamander retinal ganglion cells by stimulating with dynamic spatially uniform flicker and recording responses using a multielectrode array. While standard reverse correlation methods determine a single stimulus feature-the spike-triggered average-multiple features can be relevant to spike generation. We apply covariance analysis to determine the set of features to which each ganglion cell is sensitive. Using this approach, we found that salamander ganglion cells represent a rich vocabulary of different features of a temporally modulated visual stimulus. Individual ganglion cells were sensitive to at least two and sometimes as many as six features in the stimulus. While a fraction of the cells can be described by a filter-and-fire cascade model, many cells have feature selectivity that has not previously been reported. These reverse models were able to account for 80 -100% of the information encoded by ganglion cells.

Most previous studies in the market for auditing services and modeling of audit fees have been limited to either a single country (e.g., Johnson et al. 1995) or a single region (e.g., Simon et al. 1992) or a collection across regions (Haskin & Williams 1988). The main studies to examine cross-country audit fee models are Taylor and Simon (1999) and Wingate (1994). This study extends their previous work by building an audit fees model for 12 countries in Europe, Africa, and Asia. A more comprehensive model is tested which includes the developing stage of the country, (a variable not yet tested) and industry classi cations (a variable not tested by most previous studies). Data were compiled from the annual reports published in the International Accounting and Auditing Trends, Fourth Edition (1995) over 1989-1993 by Center for International Financial Analysis and Research (CIFAR).Our results show that, on average, companies in developed countries pay higher audit fees than companies in developing countries. Companies in manufacturing industries for most of the countries studied have the lowest fees charged to them, as compared to the other four industries, presumably because auditors get more training in auditing manufacturing companies than other companies. As in previous studies, our results show that the Big 6 audit rms charge higher fees than non-Big 6 auditors. The fee premium may be due to the need for quality-differentiated audits in the emerging capital markets, or due to the brand name reputation enjoyed by the Big 6. SUMMARY This study examines cross-sectional variations in audit fees across five industries in 12 countries. We nd that the developing stage of the country is a more signi cant determinant of audit fee than the previously commonly recognized variables such as auditor type and industry membership. When the countries are classified as developing or developed, our results indicate that audit rms charge higher in developed countries than in developing countries. This has cost of capital implications as 80 S. Chung and R. Narasimhan

Purpose The purpose of this paper is to explain how and why the intangible critical success factors (CSFs) determine the outcomes of public-private partnerships (PPP) projects in e-governance. Design/methodology/approach Drawing from the literature, PPP was conceptualized as an organization which facilitates the creation of social capital. It is argued that the intangible CSFs correspond to the key dimensions of the social capital that drives the development of intellectual capital in the course of addressing the challenges faced during the execution of an e-governance project. These efforts determine the accomplishment of the desired project objectives. The emergent framework was applied to an e-governance PPP project to anecdotally exemplify how the deficiency of organizational characteristics impedes the formation of social capital, resulting in project failure. Findings A theoretical framework was developed to illuminate the mechanisms and the attendant propositions that explain how and why the intangible factors influence the PPP outcomes. Research limitations/implications This study fills a critical gap in the literature on PPP projects in general, and on e-governance projects in particular. It also extends the application of the social capital framework from an intra-organizational to an inter-organizational context. Practical implications The results of this study foster a better understanding of the drivers of success in managing a PPP model in e-governance initiatives. Social implications This research work would help in improving the formulation and management of PPPs in the emerging economies, which could potentially enhance the societal outcomes. Originality/value The explanatory framework of this research serves as a useful perspective to address policy and program implementation issues of PPP initiatives in e-governance.

Governments constrained by resources and driven bycitizen expectations have been turning to private enterprises to leverage their efficiencies. This has led to public private partnership (PPP) initiatives in egovernance. However, partnerships have often not delivered the expected outcomes. Research has reported intangible factors like leadership, shared goals, open communication, trust, willingness to compromise and collaborate, respect etc. as critical success factors in PPP. This paper illuminates the mechanisms, and develops propositions to explain how and why the intangible factors influence the PPP outcomes. It also applies this framework to an eGovernance project to exemplify and discuss the insights drawn. A social capital paradigm is used to develop the theoretical framework.

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