13,520 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
Eight stories from Andersen
No full textEIGHT STORIES FROM ANDERSEN
Eight stories from Andersen ([iii])
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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)
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Hipposideros pontona Andersen 1918
No full textHipposideros pontona Andersen, 1918. Ann. Mag. Nat. Hist., ser. 9, 2:380, 381. TYPE LOCALITY: India, Mysore, Coorg, Haleri. DISTRIBUTION: India to S China and W Malaysia. SYNONYMS: gentilis, sinensis. COMMENTS: Formerly included in H. bicoior but see Hill et al. (1986).Published as part of Karl F. Koopman, 1993, Order Chiroptera, pp. 137-241 in Mammal Species of the World (2 nd Edition), Washington and London :Smithsonian Institution Press on page 174, DOI: 10.5281/zenodo.735306
TRAVELING COMPANIONS: BICENTENARY LITERARY ADAPTATIONS OF H. C. ANDERSEN TALES
No full textAdaptation is broadly defined, encompassing the re-working of virtually any
kind of text into virtually any other kind of text. Moreover, it frequently involves
the re-mediation of texts into entirely new forms. Even so, seemingly simple text-totext
adaptation of texts already frequently subject to adaptation can challenge both
traditional and theoretical concepts of adaptation. Such was the case with a major
Danish literary project undertaken in 2005.
Danish State Railways, Dansk statsbaner (DSB) commissioned a series of
adaptations of Hans Christian Andersen tales to be published in the DSB onboard
magazine Ud & Se [Out & See] to commemorate the two-hundredth anniversary of
H. C. Andersen’s birth. Resulting from the project were twelve original stories by twelve
Danish authors: Pia Juul, Jan Sonnergaard, Ib Michael, Iselin Hermann, Preben Major
Sørensen, Suzanne Brøgger, Bent Vinn Nielsen, Peter Laugesen, Kristian Ditlev Jensen,
Lars Frost, Erling Jepsen, and Naja Marie Aidt. Each author adapted a different Andersen
work, ranging from classics including “Den grimme ælling” [The Ugly Duckling], “Den
lille havfrue” [The Little Mermaid], and “Kejserens nye klæder” [The Emperor’s New
Clothes], to more obscure works such as “Dandse, dandse dukke min!” [Dance, Dance,
My Doll!]. Issued in book form as Reisekammeraten og andre H. C. Andersen-historier
i nye klæder [The Traveling Companion and Other H. C. Andersen Tales in New
Clothes] (Copenhagen, 2005), the collection demonstrates a wide range of approaches
to adaptation that seem to stretch the definition of adaptation to its limits
Domain-Oriented Conversation with H. C. Andersen
No full textThis paper describes the first running prototype of a system for domain-oriented spoken conversation with life-like animated fairy tale author Hans Christian Andersen. Following a brief description of the system architecture, we present our approach to the highly interrelated issues of making Andersen life-like, capable of domain-oriented conversation, and affective. The paper concludes with a brief report on the recently completed first user test
Inefficiencies in markets for intellectual property rights: experiences of academic and public research institutions
No full textThe formal use of such intellectual property rights (IPR) as patents and registered copyright by universities has increased steadily in the last two decades. Mainstream arguments, embedded in economic theory and policy, advocating the use of IPR to protect academic research results are based on the view that IPR marketplaces work well and allow universities to reap significant benefits. However, there is a lack of evidence-based research to justify or critically evaluate these claims. Building upon an original survey of 46 universities and public research organizations in the United Kingdom, this study analyses the quality of the institutions underpinning the markets for patents and copyright, investigating potential inefficiencies that could lead to underperformance of the IPR system. These include ‘IPR market failures’ with respect to search processes and transparency; price negotiation processes; uncertainties in the perception of the economic value of IRP and the relationship with R&D cost. Further sources of underperformance may include ‘institutional failures’ with respect to enforcement and regulation. Particular attention is paid to the role of governance forms (e.g. alternative types of licensing agreements) through which IPR exchanges take place. We find that a high share of universities report market failures in IPR transactions and that the choice of IPR governance forms matter for the obstacles that are encountered. Given the importance of widely disseminating university research outcomes to foster innovation and economic development, the presence of inefficiencies in IPR markets suggests that such objectives could best be achieved by encouraging open distribution of knowledge, rather than privatization of academic knowledge
A methodological approach for designing and evaluating intelligent applications for digital collections
No full textHeterocleptes spinosus Andersen. Habitus 1982
No full textHeterocleptes spinosus Andersen, 1982 (Figs. 1–4) Material examined. 1 male (Figs. 1–4), 1 female (Figs. 1–3) macropterous (MZUF; collection numbers: 840, 841), Malaysia: Perak, Hulu Perak, forest near the Anak Sungai Halong (stream), Bangunan Camp, c/o Kampung Semelor (E shore Lake Tasek Temengor), 101°26'16"E 5°30'18"N (WGS84), 230 m a.s.l., coll. L. Bartolozzi, 10–19 July 2007; 1 female macropterous (CFC), idem, coll. L. Bartolozzi, F. Cianferoni, G. Mazza & F. Fabiano, 29 June–4 July 2008. Comparative examination of female specimens. The two collected females have been compared with the holotype (female) of H. spinosus Andersen, 1982. Some selected measurements are given in the following table. The holotype seems to be only slightly smaller than the female collected in 2008, but it provides a good match with Andersen’s original description (1982). The first description of a male specimen of H. spinosus is provided below.Published as part of Cianferoni, Fabio, 2014, Notes on Heterocleptes spinosus Andersen, 1982 in Peninsular Malaysia (Heteroptera: Hydrometridae: Heterocleptinae), pp. 536-539 in Raffles Bulletin of Zoology 62 on page 536, DOI: 10.5281/zenodo.535441
Festen paa Kenilworth : romantisk syngestykke af H.C. Andersen /
No full textOpera.Libretto by H.C. Andersen, based on W. Scott's Kenilworth.With this is bound: Balders död by J. Hartmann; Overture to Eurydice i Tartarus by F. Kuhlau; part of Undine by J.P.E. Hartmann.Mode of access: Internet
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