50,661 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
Litocladius Mendes, Andersen et Saether
No full textKey to the males of <i>Litocladius</i> Mendes, Andersen <i>et</i> Saether <p>1. Third palpomere with 1–2 strong spines apically; wing membrane with at least 10 setae in cell r4+5..................... 2</p> <p>- Third palpomere with setae only; cell r4+5 with 0–1 setae....................................................... 4</p> <p> 2. Veins M3+4, Cu1 and An with setae, cell m1+2 with 80–140 setae. Costa Rica......................... <i>L. chavarriai</i> <b>sp. n.</b></p> <p>- Veins M3+4, Cu1 and An bare, cell m1+2 with less than 40 setae................................................... 3</p> <p> 3. Inferior volsella with dorsal ridge-like projection; veins R1, R4+5 and M1+2 always setose. Brazil..................................................................................................... <i>L</i>. <i>floripa</i> Mendes <i>et</i> Andersen</p> <p> - Inferior volsella rounded; veins R1, R4+5 and M1+2 bare. Brazil....................................... <i>L. neusae</i> <b>sp. n.</b></p> <p> 4. Crista dorsalis distinct; inferior volsella with rounded oral projection. Brazil........ <i>L. mateusi</i> Mendes, Andersen <i>et</i> Saether</p> <p> - Crista dorsalis absent; inferior volsella low, adpressed to gonocoxite. Brazil............... <i>L. confusus</i> Mendes <i>et</i> Andersen</p>Published as part of <i>Mendes, Humberto F., Andersen, Trond & Hagenlund, Linn K., 2011, New species and records of Antillocladius Saether and Litocladius Mendes, Andersen et Saether from Brazil and Costa Rica (Chironomidae: Orthocladiinae), pp. 39-51 in Zootaxa 2915</i> on page 46, DOI: <a href="http://zenodo.org/record/200756">10.5281/zenodo.200756</a>
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 ( -
Going Beyond Counting First Authors in Author Co-citation Analysis
No full textThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Dispelling the Myths Behind First-author Citation Counts
No full textWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
The Andersen aerobic fitness test: New peak oxygen consumption prediction equations in 10 and 16-year olds
No full textThis is the peer reviewed version of the following article: Aadland, E., Andersen, L. B., Lerum, Ø., & Resaland, G. K. (2018). The Andersen aerobic fitness test: New peak oxygen consumption prediction equations in 10 and 16-year olds. Scandinavian Journal of Medicine & Science in Sports, 28, 862-872, which has been published in final form at https://onlinelibrary.wiley.com/doi/full/10.1111/sms.12985. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions.Measurement of aerobic fitness by determining peak oxygen consumption (VO2peak) is often not feasible in children and adolescents, thus field tests such as the Andersen test are required in many settings, for example in most school‐based studies. This study provides cross‐validated prediction equations for VO2peak based on the Andersen test in 10 and 16‐year‐old children. We included 235 children (n = 113 10‐year olds and 122 16‐year olds) who performed the Andersen test and a progressive treadmill test to exhaustion to determine VO2peak. Joint and sex‐specific prediction equations were derived and tested in 20 random samples. Performance in terms of systematic (bias) and random error (limits of agreement) was evaluated by means of Bland‐Altman plots. Bias varied from −4.28 to 5.25 mL/kg/min across testing datasets, sex, and the 2 age groups. Sex‐specific equations (mean bias −0.42 to 0.16 mL/kg/min) performed somewhat better than joint equations (−1.07 to 0.84 mL/kg/min). Limits of agreement were substantial across all datasets, sex, and both age groups, but were slightly lower in 16‐year olds (5.84‐13.29 mL/kg/min) compared to 10‐year olds (9.60‐15.15 mL/kg/min). We suggest the presented equations can be used to predict VO2peak from the Andersen test performance in children and adolescents on a group level. Although the Andersen test appears to be a good measure of aerobic fitness, researchers should interpret cross‐sectional individual‐level predictions of VO2peak with caution due to large random measurement errors.acceptedVersio
Measurement of the ratio of branching fractions B(B0→K∗0γ )/B(B0s→φγ ) and the directCP asymmetry inB 0→K∗0γ
No full textThe ratio of branching fractions of the radiative B decays B0→K⁎0γ and B0s→ϕγ has been measured using an integrated luminosity of 1.0 fb−1 of pp collision data collected by the LHCb experiment at a centre-of-mass energy of s√=7TeV. The value obtained is
B(B0→K⁎0γ)B(B0s→ϕγ)=1.23±0.06(stat.)±0.04(syst.)±0.10(fs/fd),
where the first uncertainty is statistical, the second is the experimental systematic uncertainty and the third is associated with the ratio of fragmentation fractions fs/fd. Using the world average value for B(B0→K⁎0γ), the branching fraction B(B0s→ϕγ) is measured to be (3.5±0.4)×10−5.
The direct CP asymmetry in B0→K⁎0γ decays has also been measured with the same data and found to be
ACP(B0→K⁎0γ)=(0.8±1.7(stat.)±0.9(syst.))%.
Both measurements are the most precise to date and are in agreement with the previous experimental results and theoretical expectations
Letter from Carl Hayden to L. B. Williams
No full textLetter from Carl Hayden to L. B. Williams concerning the proposed township in the Grand Canyon
Many-electron theory of resonant charge transfer: Role of surface states in He and He+ scattering off Si(100)
No full textA many-electron theory of resonant charge transfer, originally formulated for the scattering of an atom with an empty valence orbital from a surface, is extended to treat the case where the valence orbital is initially occupied by one or two electrons. The scattering of He and He+ from the Si(001) surface is investigated. The interaction is assumed to be with the narrow band of surface states, and not the much wider bulk band. As a result, considerable oscillations are found in the ionization and/or neutralization probabilities as a function of the incident energy.PT: J; CR: AMOS AT, 1989, ADV CHEM PHYS, V76, P335 AMOS AT, 1989, SOLID STATE COMMUN, V71, P449 BLOSS W, 1978, SURF SCI, V72, P277 BRAKO R, 1981, SURF SCI, V108, P253 BURROWS BL, 1984, Q APPL MATH, V42, P73 BURROWS BL, 1990, J PHYS A-MATH GEN, V23, P1101 BURROWS BL, 1991, SURF SCI, V253, P365 CHADI DJ, 1975, PHYS STATUS SOLIDI B, V68, P405 HAGSTRUM HD, 1954, PHYS REV, V96, P336 HAGSTRUM HD, 1961, PHYS REV, V122, P83 HERMAN F, 1963, ATOMIC STRUCTURE CAL IHM J, 1980, PHYS REV B, V21, P4592 MUDA Y, 1980, SURF SCI, V97, P283 MUDA Y, 1988, NUCL INSTRUM METH B, V33, P388 MUDA Y, 1988, PHYS REV B, V37, P7048 PAULING L, 1935, INTRO QUANTUM MECHAN ROBERTS N, 1990, SURF SCI, V236, P112 SOUDA R, 1985, SURF SCI, V150, L59 SOUDA R, 1986, NUCL INSTRUM METH B, V15, P114 SOUDA R, 1986, NUCL INSTRUM METH B, V15, P138 SOUDA R, 1986, SURF SCI, V176, P657 SULSTON KW, 1988, PHYS REV B, V37, P9121 SULSTON KW, 1988, SURF SCI, V197, P555 SULSTON KW, 1989, SURF SCI, V244, P543 WEAKLIEM PC, 1990, SURF SCI, V232, L219 WEISENDANGER R, 1990, SURF SCI, V232, P1; NR: 26; TC: 4; J9: PHYS REV B; PG: 11; GA: HZ245Source type: Electronic(1
How Do Changes in Gender Role Attitudes Towards Female Employment Influence Fertility? A Macro-Level Analysis
No full textThis study explores whether the diffusion of gender-equitable attitudes towards female employment is associated with fertility. We argue that any positive effect on fertility requires not only high levels of gender-equitable attitudes overall, but also attitude convergence between men and women. We analyse 27 countries using data from the World Values Surveys and European Values Studies. We find support for a U-shaped relationship between changes in gender role attitudes and fertility: an initial drop in fertility is observed as countries move from a traditional to a more gender-symmetric model. Beyond a certain threshold, additional increases in gender egalitarianism become positively associated with fertility. This curvi-linear relationship is moderated by the difference in attitudes between men and women: when there is more agreement, changes are more rapid and the effect of gender egalitarian attitudes on fertility strengthens
- …
