88,583 research outputs found
AUDIT FIRM REPUTATION, AUDITOR SWITCHES, AND CLIENT STOCK PRICE REACTIONS: THE ANDERSEN EXPERIENCE
No full textThe financial scandal surrounding the collapse of Enron caused erosion in the reputation of its auditor, Andersen, leading to concerns about Andersen’s ability to continue in existence and ultimately its demise. In this paper we investigate the timing of switch by former Andersen’s clients. We find that the timing of the switch is related to variables hypothesized to be associated with the cost of switch. Specifically these are client size, auditor industry specialization, provision of non-audit services, auditor tenure, quality of earnings and financial distress In addition we find that clients with the greatest market losses attributable to disclosures pertaining to Andersen’s audit of Enron, and strongest corporate governance were more likely to switch early, while those with the strongest ties to Andersen were more likely to delay switching. We also find that clients switching from Andersen experienced positive abnormal returns during the three-day window surrounding the announcement. Importantly we find this positive return to be greater for clients with greater prior losses.Auditor Reputation, Auditor Change, Arthur Andersen, Enron
Data and R code supporting: Effects of insecticide spray drift on arthropod prey resources of birds in grasslands in Minnesota
No full textDescriptions for each of the files can be found in ReadMe.txt.This repository contains the data and R code used to conduct the analyses in the article "Effects of insecticide spray drift on arthropod prey resources of birds in grasslands in Minnesota" published in The Journal of Wildlife Management.This project was funded by the Environment and Natural Resources Trust Fund as recommended by the Legislative-Citizen Commission on Minnesota Resources (ML 2016, Ch. 186, Sec. 2, Subd. 03n). The Minnesota Department of Natural Resources provided logistical support and contributed funding through the Federal Aid in Wildlife Restoration Act (Grant F19AF00431/W-71-R-7). This research was also supported by the Minnesota Cooperative Fish and Wildlife Research Unit (cooperators include the U.S. Geological Survey, Minnesota Department of Natural Resources, the Wildlife Management Institute, the U.S. Fish and Wildlife Service, and the University of Minnesota).Goebel, Katelin M; Andersen, David E; Rice, Pamela J; Davros, Nicole M. (2024). Data and R code supporting: Effects of insecticide spray drift on arthropod prey resources of birds in grasslands in Minnesota. Retrieved from the University Digital Conservancy, https://doi.org/10.13020/6aqk-s083
Eight stories from Andersen
No full textEIGHT STORIES FROM ANDERSEN
Eight stories from Andersen ([iii])
Binding ( - )
Endsheet ([i])
Title page ([iii])
Preface. ([v])
Contents. ( - )
I. Die kleine Seejungfer. ([1])
II. Das häßliche, junge Entlein. (32)
III. Die Nachtigall. (46)
IV. Die wilden Schwäne. (60)
V. Der Schatten. (82)
VI. Des Kaisers neue Kleider. (100)
VII. Der standhafte Zinnsoldat. (106)
VIII. Ib und Christinchen. (112)
Notes. ([129])
I. Die kleine Seejungfer. ([129])
II. Das häßliche, junge Entlein. (142)
III. Die Nachtigall. (148)
IV. Die wilden Schwäne. (152)
V. Der Schatten. (157)
VI. Des Kaisers neue Kleider. (161)
VII. Der standhafte Zinnsoldat. (162)
VIII. Ib und Christinchen. (163)
Vocabulary, And Index To The Notes. ([167])
A (168)
B (173)
C (177)
D (178)
E (180)
F (184)
G (186)
H (191)
I (i) (196)
I (j) (197)
K (197)
L (200)
M (202)
N (204)
O (206)
P (206)
Q (208)
R (208)
S (209)
T (216)
U (218)
V (220)
W (223)
Z (226)
Section (1)
Binding ( - )
Section ( -
Evidence for the decay B0→J/ψω and measurement of the relative branching fractions of meson decays to J/ψη and J/ψη′
No full textFirst evidence of the B 0 → J / ψ ω decay is found and the B s 0 → J / ψ η and B s 0 → J / ψ η ′ decays are studied using a dataset corresponding to an integrated luminosity of 1.0 fb -1 collected by the LHCb experiment in proton-proton collisions at a centre-of-mass energy of sqrt(s) = 7 TeV. The branching fractions of these decays are measured relative to that of the B 0 → J / ψ ρ 0 decay:frac(B (B 0 → J / ψ ω), B (B 0 → J / ψ ρ 0)) = 0.89 ± 0.19 (stat) - 0.13 + 0.07 (syst),frac(B (B s 0 → J / ψ η), B (B 0 → J / ψ ρ 0)) = 14.0 ± 1.2 (stat) - 1.5 + 1.1 (syst) - 1.0 + 1.1 (frac(f d, f s)),frac(B (B s 0 → J / ψ η ′), B (B 0 → J / ψ ρ 0)) = 12.7 ± 1.1 (stat) - 1.3 + 0.5 (syst) - 0.9 + 1.0 (frac(f d, f s)), where the last uncertainty is due to the knowledge of f d / f s, the ratio of b-quark hadronization factors that accounts for the different production rate of B 0 and B s 0 mesons. The ratio of the branching fractions of B s 0 → J / ψ η ′ and B s 0 → J / ψ η decays is measured to befrac(B (B s 0 → J / ψ η ′), B (B s 0 → J / ψ η)) = 0.90 ± 0.09 (stat) - 0.02 + 0.06 (syst)
Acerodon gilvus Andersen, 1909, sp. n.
No full textAcerodon gilvus, sp. n. Skull similar to that of A. mackloti, but considerably smaller: total length (type) 66 nun., against 69-72. Upper premolars and molars scarcely differing from those of A. mackloti, but lower incisors,;?j, 2¼ 7¼ und m„ distinctly smaller. Forearm (type) 135 mm., against 139-156 in A. mackloti. General style of colour as in A. mackloti, but back conspicuously paler, light cream-buffy, with the Prout’ sbrown or vandyck-brown bases of the hairs perfectly concealed on back, slightly showing through on rump. Type. ♂ ad. (skin, skull), Waingapo, Sumba, Lesser Suncla Islands, Sept. 1896; collected by A. Everett; B. M. 98. 11. 3. 19.Published as part of Andersen, Knud, 1909, IV. — Notes on the genus Acerodon, with a synopsis of its species and subspecies, and descriptions of four new forms, pp. 20-29 in Annals and Magazine of Natural History, 8 th series 3 on page 25, DOI: 10.1080/0022293090869254
Letter from Carl Hayden to M. J. Riordan
No full textLetter from Carl Hayden to M. J. Riordan expressing his support for Coconino County in turning over the Bright Angel Trail to the federal government
C-2164: Richmond, Utah, Theron 8. and Margaret M. Anhder/Donald W. and Kaye J. Bell/Elwin H. Andersen residence. Built 1915
No full textC-2164: Richmond, Utah, Theron 8. and Margaret M. Anhder/Donald W. and Kaye J. Bell/Elwin H. Andersen residence. Built 191
Strong and deep Atlantic meridional overturning circulation during the last glacial cycle
No full textExtreme, abrupt Northern Hemisphere climate oscillations during the last glacial cycle (140,000 years ago to present) were modulated by changes in ocean circulation and atmospheric forcing1. However, the variability of the Atlantic meridional overturning circulation (AMOC), which has a role in controlling heat transport from low to high latitudes and in ocean CO2 storage, is still poorly constrained beyond the Last Glacial Maximum2, 3, 4. Here we show that a deep and vigorous overturning circulation mode has persisted for most of the last glacial cycle, dominating ocean circulation in the Atlantic, whereas a shallower glacial mode with southern-sourced waters filling the deep western North Atlantic prevailed during glacial maxima3, 5. Our results are based on a reconstruction of both the strength and the direction of the AMOC during the last glacial cycle from a highly resolved marine sedimentary record in the deep western North Atlantic. Parallel measurements of two independent chemical water tracers (the isotope ratios of 231Pa/230Th and 143Nd/144Nd)6, 7, 8, which are not directly affected by changes in the global cycle, reveal consistent responses of the AMOC during the last two glacial terminations. Any significant deviations from this configuration, resulting in slowdowns of the AMOC, were restricted to centennial-scale excursions during catastrophic iceberg discharges of the Heinrich stadials. Severe and multicentennial weakening of North Atlantic Deep Water formation occurred only during Heinrich stadials close to glacial maxima with increased ice coverage, probably as a result of increased fresh-water input. In contrast, the AMOC was relatively insensitive to submillennial meltwater pulses during warmer climate states, and an active AMOC prevailed during Dansgaard–Oeschger interstadials (Greenland warm periods)
Flemming Højlund and H. Hellmuth Andersen (coll. S. Bailon, A.F.L. Beeston, J. Eidem, A. Hauptmann, P. Kjarum, R. Krauss, J. Littleton, J. Teixidor, M. & H. -P. Uerpmann ) Qala'at al- Bahrain volume 2. The Central Monumental Buildings
No full textMouton Michel. Flemming Højlund and H. Hellmuth Andersen (coll. S. Bailon, A.F.L. Beeston, J. Eidem, A. Hauptmann, P. Kjarum, R. Krauss, J. Littleton, J. Teixidor, M. & H. -P. Uerpmann ) Qala'at al- Bahrain volume 2. The Central Monumental Buildings. In: Syria. Tome 77, 2000. pp. 315-317
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