121,387 research outputs found

    Litocladius Mendes, Andersen et Saether

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    Litocladius Mendes, Andersen et Saether Litocladius Mendes, Andersen et Saether, 2004: 72. Litocladius Mendes, Andersen et Saether: Mendes & Andersen (2008: 56). Type species. Litocladius mateusi Mendes, Andersen et Saether, 2004: 74, by original designation. Other included species. Litocladius chavarriai sp. n.; L. confusus Mendes et Andersen, 2008; L. floripa Mendes et Andersen, 2008; and L. neusae sp. n. Description as in Mendes & Andersen (2008).Published as part of 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 on page 46, DOI: 10.5281/zenodo.20075

    AUDIT FIRM REPUTATION, AUDITOR SWITCHES, AND CLIENT STOCK PRICE REACTIONS: THE ANDERSEN EXPERIENCE

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    The 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

    Rhinolophus eloquens K. Andersen

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    Rhinolophus eloquens K. Andersen Rhinolophus hildebrandti eloquens K. Andersen, Ann. Mag. Nat. Hist. (7) 15: 74, Jan. 1905. Entebbe, Uganda Rhinolophus eloquens Andersen, Ann. Mag. Nat. Hist. (7) 16: 651, Dec. 1905.Published as part of Allen, Glover M., 1939, Family Rhinolophidae. Horseshoe Bats in Checklist of African Mammals, pp. 72-78 in Bulletin of the Museum of Comparative Zoology at Harvard College 81 on page 77, DOI: 10.5281/zenodo.375951

    Rhinolophus empusa K. Andersen

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    Rhinolophus empusa K. Andersen Rhinolophus empusa K. Andersen, Ann. Mag. Nat. Hist. (7) 14: 378, Nov. 1904. Zomba, Nyasaland.Published as part of Allen, Glover M., 1939, Family Rhinolophidae. Horseshoe Bats in Checklist of African Mammals, pp. 72-78 in Bulletin of the Museum of Comparative Zoology at Harvard College 81 on page 76, DOI: 10.5281/zenodo.375951

    Rhinolophus simulator K. Andersen

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    Rhinolophus simulator K. Andersen Rhinolophus simulator K. Andersen, Ann. Mag. Nat. Hist. (7) 14: 384, Nov. 1904. Mazoe, Mashonaland, Rhodesia.Published as part of Allen, Glover M., 1939, Family Rhinolophidae. Horseshoe Bats in Checklist of African Mammals, pp. 72-78 in Bulletin of the Museum of Comparative Zoology at Harvard College 81 on page 75, DOI: 10.5281/zenodo.375951

    Finding the K shortest hyperpaths using reoptimization

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    The shortest hyperpath problem is an extension of the classical shortest path problem and has applications in many different areas. Recently, algorithms for finding the K shortest hyperpaths in a directed hypergraph have been developed by Andersen, Nielsen and Pretolani. In this paper we improve the worst-case computational complexity of an algorithm for finding the K shortest hyperpaths in an acyclic hypergraph. This result is obtained by applying new reoptimization techniques for shortest hyperpaths. The algorithm turns out to be quite effective in practice and has already been successfully applied in the context of stochastic time-dependent networks, for finding the K best strategies and for solving bicriterion problems.Network programming; Directed hypergraphs; K shortest hyperpaths; K shortest paths

    Litocladius floripa Mendes et Andersen

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    Litocladius floripa Mendes et Andersen Litocladius floripa Mendes et Andersen, 2008: 59. Material examined. BRAZIL: Rio de Janeiro State, Penedo, 22 ° 24.652 'S 44 ° 33.217 'W, 468 m a.s.l., 5 males, 18– 19.xii. 2009, light trap and net, H.F. Mendes (ZMBN, MZUSP). Remarks. The species was previously known from Santa Catarina, São Paulo and Rio de Janeiro states (Mendes & Andersen 2008). This is the first record from Parque Nacional do Itatiaia and its vicinity in Rio de Janeiro State.Published as part of 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 on page 49, DOI: 10.5281/zenodo.20075

    Joshua Davis: Author of Spare Parts

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    Citation: K-State First (2016). Joshua Davis: Author of Spare Parts [Flier]. Manhattan, Kansas: K-State First.Flyer advertising Joshua Davis's author talk at Kansas State University

    Rhinolophus hipposideros escalerae K. Andersen

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    Rhinolophus hipposideros escalerae K. Andersen Rhinolophus hipposideros escalerse K. Andersen, Ann. Mag. Nat. Hist. (9) 2: 378, Oct. 1918. Ha-ha, Mogador, Morocco.Published as part of Allen, Glover M., 1939, Family Rhinolophidae. Horseshoe Bats in Checklist of African Mammals, pp. 72-78 in Bulletin of the Museum of Comparative Zoology at Harvard College 81 on page 76, DOI: 10.5281/zenodo.375951
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