China Science

The Lower Congo Basin contains the greatest salt-based fold and thrust belt off Africa’s Atlantic margin. Our study area in the Anton Marin and Astrid Marin exploration blocks is in the northern part of the basin. Gravity-driven tectonic shortening began soon after the Aptian salt deposition, forming gentle, west-trending, salt-cored anticlines, which, together with salt diapirs, created a template for later thrusting. In the Late Cretaceous, a thrust front propagated landward into the study area, and thrusts formed above salt anticlines and diapirs. Formation of a hanging-wall wedge of growth strata was recorded when each thrust fault ruptured the seabed. Thrusting began after widespread salt thinning, as autochthonous salt was expelled into older, passive diapirs. Thinning stiffened the detachment, so that thrusts verge strongly seaward. Structural restorations, dip-corrected isochron maps, and fault-activity graphs all show that the landward edge of the thrust belt propagated landward. Three main pulses of shortening episodically reactivated thrust faults as the thrust front broke landward. As thrusting culminated, precursor passive diapirs were squeezed and extruded small allochthonous sheets. Translation culminated in major erosional scouring, from which we infer epeiro-genic slope steepening in the Late Cretaceous. As shortening spread updip into the previously extensional domain during the Late Cretaceous to Paleogene, older extensional faults were inverted, and new extensional faults formed orthogonally, parallel to the regional paleo-slope. The structural pattern, created in the Late Cretaceous when the paleoslope dipped southward, remains recognizable in the little-deformed Neogene strata, although the present continental slope dips westward.

We report the results of a nine-year field study that examines how responsibility accounting (RA) is used to manage horizontal relationships among several responsibility center (RC) managers including those who work on committees or cross-functional teams. We find theory-consistent evidence that the goal-congruent design or redesign of accounting and participation practices in general, and of RA in particular, depends on the magnitude, scope, and speed of organizational process change. When there is a change in the magnitude, scope, and speed of organizational process change, we find that the measurability of RC managers’ financial performance can change, and we also find that using RA to manage RC boundaries is an important mechanism for achieving goal-congruent behavior and avoiding dysfunctional behavior. Moreover, we show that several accounting and participation practices (e.g., activity-based costing, open book accounting, project budgeting, cross-functional teams) support RC boundary management that involves framing or reframing RC boundaries so as to influence competitive or cooperative behavior among RC managers. Finally, this study contributes by introducing a new research method to the accounting literature that is effective in structuring and interpreting longitudinal field data in relation to theoretical expectations.

Casey RoweaEmail:casey.rowe@asu.edu?Jacob G. Birnbergb?Michael D. Shieldsc
[a]W.P. Carey School of Business, Arizona State University, Tempe, AZ 85287, USA;[b]Katz Graduate School of Business, University of Pittsburgh, Pittsburgh, PA 15260, USA;[c]Broad Graduate School of Management, Michigan State University, East Lansing, MI 48823, USA

This study advances research on entrepreneurial orientation and social capital by examining how the configuration of a founding team’s intra- and extraindustry network ties shapes the relationship between entrepreneurial orientation and new venture performance. Using an original data set of 90 new ventures in the emerging open source software industry, we found that the combination of high network centrality and extensive bridging ties strengthened the focal link. Among firms with few bridging ties, centrality weakened the relationship between entrepreneurial orientation and performance. Overall, these findings contribute to a better understanding of when network centrality represents an asset or a liability for entrepreneurial firms.

Stam, Wouter1,2 wstam@feweb.vu.nl?Elfring, Tom3 telfring@feweb.vu.nl
[1]Assistant Professor of Management at VU University of Amsterdam;[2]Visiting Scholar at the Wharton School, University of Pennsylvania;[3]Professor of Strategic Management at VU University of Amsterdam

Authors are asked to submit new manuscripts online through Rapid Review (www.rapidreview.com), where they can track their manuscripts from submission through acceptance. Preparing computer files in one of the preferred computer applications increases the likelihood that graphics will be rendered correctly. (more…)

Bicyclists are vulnerable road users for severe injury all over the world. The nature and extent of such injuries are less well known in Iran. Using data from a comprehensive survey conducted by the Ministry of Health and Medical Education in 13 health divisions of Iran, in 2003, we examined circumstances around bicyclist injury and death. (more…)

This study summarizes evidence from empirical studies on the effects of electronic stability control (ESC) on accidents in a meta-analysis. Large reductions of single vehicle accidents have been found (?49%; 95% confidence interval: [?55%; ?42%]), and smaller but still significant reductions of head-on collisions (?13%; 95% confidence interval: [?17%; ?8%]). Multi-vehicle fatal accidents are also significantly reduced (?32%; 95% confidence interval: [?43%; ?20%]). (more…)

Sleep apnea among commercial drivers may increase the risk of fall-asleep crashes, which incur large expenses. Drivers of passenger cars whose apnea is treated experience lower crash risk. Among community-based holders of commercial driver’s licenses, we considered three methods for identifying sleep apnea syndrome: (1) in-lab polysomnography; (2) selective in-lab polysomnography for high-risk drivers, where high risk is first identified by body mass index, age and gender, (more…)

ObjectivesTo describe a population of older drivers with driving restrictions, their most common restrictions, and to compare restricted drivers to their safe and unsafe counterparts. Safe drivers are those who do not commit hazardous errors or traffic violations. (more…)