62,368 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 ( -
The L-p-to-L-q boundedness of commutators with applications to the Jacobian operator
No full textSupplying the missing necessary conditions, we complete the characterisation of the L-p -> L-q boundedness of commutators [b, T] of pointwise multiplication and Calderon-Zygmund operators, for arbitrary pairs of 1 q, our results are new even for special classical operators with smooth kernels. As an application, we show that every f is an element of L-p(R-d) can be represented as a convergent series of normalised Jacobians J(u) = det del uof u is an element of (over dot(W))(1,dp)(R-d)(d). This extends, from p = 1 to p > 1, a result of Coifman, Lions, Meyer and Semmes about J:. (over dot(W))(1,d)(R-d)(d) -> H-1(R-d), and supports a conjecture of Iwaniec about the solvability of the equation Ju = f is an element of L-p(R-d). (C) 2021 The Author(s). Published by Elsevier Masson SAS.Peer reviewe
Correction concernant l'article de Botosaneanu L. & Andersen T., 108 (4) : 407
No full textCorrection concernant l'article de Botosaneanu L. & Andersen T., 108 (4) : 407. In: Bulletin de la Société entomologique de France, volume 109 (1), mars 2004. p. 112
Correction concernant l'article de Botosaneanu L. & Andersen T., 108 (4) : 407
No full textCorrection concernant l'article de Botosaneanu L. & Andersen T., 108 (4) : 407. In: Bulletin de la Société entomologique de France, volume 109 (1), mars 2004. p. 112
Therapeutic management of ventricular arrhythmias in Andersen-Tawil syndrome.
No full textAndersen-Tawil Syndrome (ATS) is a rare periodic paralysis with typical skeletal and neuromuscular features. Cardiac involvement may range from asymptomatic ventricular arrhythmias to sudden death. Its management remains challenging and the choice between antiarrhythmic drug therapy and implantable cardioverter defibrillator (ICD) is not simple. We present a case of ATS patient with episodes of bidirectional ventricular tachycardia, well controlled by flecainide therapy initially, which in particular conditions of fever and hypokaliemia had a cardiac arrest with ventricular fibrillation, with neurological sequelae and need of an ICD implant. A review of the therapeutic management of this disease is presented
Halovelia esakii ANDERSEN 1989
No full text<i>Halovelia esakii</i> ANDERSEN, 1989 <p>M a t e r i a l e x a m i n e d: PA10,2males, 3females.</p> <p>Distributional notes. This species is widely distributed in the Philippines; with previous records from Palawan, Mindoro, Luzon, Marinduque, Panay, and Mindanao and unpublished records from Negros, Bantayan, Cebu, Olango, and Panglao; it is also known from Indonesia, the Solomon Islands, and the western Caroline Islands (ANDERSEN 1989, ZETTEL 1998, 2003b).</p>Published as part of <i>V, Clister & Zettel, Herbert, 2023, Contribution to the knowledge of aquatic Heteroptera (Hemiptera) of Greater Sulu, Philippines, pp. 609-620 in Linzer biologische Beiträge 54 (2)</i> on page 612, DOI: <a href="http://zenodo.org/record/10414596">10.5281/zenodo.10414596</a>
Limnogonus hungerfordi ANDERSEN 1975
No full text<i>Limnogonus hungerfordi</i> ANDERSEN, 1975 <p>M a t e r i a l e x a m i n e d: PA09, 1 apterous male, 2 apterous females.</p> <p>Distributional notes. This species is widely distributed in the Philippines. Its general distribution ranges from the Malay Peninsula westwards to New Guinea and north-eastern Australia (ANDERSEN 1975, 1995).</p>Published as part of <i>V, Clister & Zettel, Herbert, 2023, Contribution to the knowledge of aquatic Heteroptera (Hemiptera) of Greater Sulu, Philippines, pp. 609-620 in Linzer biologische Beiträge 54 (2)</i> on page 616, DOI: <a href="http://zenodo.org/record/10414596">10.5281/zenodo.10414596</a>
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