16,008 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 ( -
Martin Andersen Nexø
No full textThis is a short presentation of the main works of the Danish author Martin Andersen Nexø
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
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
Limnophyes guarani Pinho & Andersen, 2015, sp. n.
No full text<i>Limnophyes guarani</i> sp. n. <p>(Figures 1–18)</p> <p> <b>Type material.</b> Holotype: male adult with pupal exuviae: Brazil, Santa Catarina State, Grão-Pará, Serra do Corvo Branco, 28°03’21” S 49°22’00” W, 1241m a.s.l., 07.x.2014, seepage, LC Pinho & A Pitaluga leg. (MZUSP). Paratypes: 1 female adult with larval and pupal exuvia, as holotype (MZUSP).</p> <p> <b>Etymology.</b> The specific epithet refers to the Guarani Aquifer, that seeps at the road cut where the larvae were collected.</p> <p> <b>Diagnostic characters.</b> The adults group with <i>L. griseata</i> (Edwards, 1931) and <i>L. bidumus</i> Saether, 1990 in having a pronounced humeral pit with lanceolate setae and an additional group of lanceolate setae just posterior to antepronotum. They are, however, smaller with a wing length of 0.97 mm in the male and 0.85 mm in the female, compared to 1.54 mm in male <i>L. griseata,</i> on average 1.61 mm in male <i>L. bidumus</i> and 1.25 mm in female <i>L. bidumus;</i> the female of <i>L. griseata</i> is not known. The new species also has a lower AR, 0.24 in the male and 0.36 in the female, compared to 0.41 in male <i>L. griseata</i>, on average 0.60 in male <i>L. bidumus</i> and 0.45 in female <i>L. bidumus</i>. Further, the new species has a distinctly higher number of lanceolate setae in the group directly behind antepronotum, 17 in the male and 15 in the female, compared to 6 in male <i>L. griseata</i>, 2–6 in male <i>L. bidumus</i> and 3 in female <i>L. bidumus</i>. Further, <i>L. griseata</i> and <i>L. bidumus</i> have at most two short, dorsal antepronotals, while there are 7 and 10 comparatively long, dorsal setae in male and female <i>L. guarani</i> sp.n., respectively. It shares a dorsal projection of the antepronotal lobe with long, numerous dorsal setae with <i>L. gercinoi,</i> but this projection is much more pronounced in <i>L. gercinoi.</i></p> <p> The pupa of the new species can easily be separated from the pupa of <i>L. bidumus</i> as the anal macroseta is longer than the anal lobe, while in <i>L. bidumus</i> these setae are only about 0.6 times as long as the anal lobe. Further, L1–L5 on segment VIII increase in size for <i>L. guarani</i> sp. n., while in <i>L. bidumus</i> they are alternate in size; the pupa of <i>L. griseata</i> is not known. The only pupae with anal macrosetae longer than anal lobe, like <i>L. guarani</i>, are <i>L. asquamatus</i> Andersen, 1937, <i>L. spinigus</i> Saether, 1990 and maybe <i>L. gurgicola</i> (Edwards, 1929).</p> <p> The larvae of neither <i>L. griseata</i> nor <i>L. bidumus</i> are known. The larva of <i>L. guarani</i> <b>sp. n.</b> can be distinguished from other described <i>Limnophyes</i> larvae by its smaller size, with a head capsule length of 0.22 mm, while the lengths in the remaining described species range between 0.24 and 0.33 mm. Well developed supraanal macrosetae 235 µm long, procercus 25 µm high, AR 2.00, and antennal blade distinctly longer than flagellum will also help to characterize the larva of <i>L. guarani</i> <b>sp. n.</b></p> <p> <b>Description. Male</b> (n = 1). Total length 2.00 mm. Wing length 0.97 mm. Total length/wing length 2.06. Wing length/length of profemur 2.46.</p> <p> <i>Colouration:</i> Blackish brown; wings light brown; legs uniformly dark brown except for trocanther and the very base of femora pale.</p> <p> <i>Head</i>. Antenna with 12 flagellomeres, AR 0.24. Ultimate flagellomere 93 µm long. Temporal setae 4, including 1 inner vertical, 1 outer vertical and 2 postorbitals. Clypeus with 13 setae. Tentorium 100 µm long, 17 µm wide. Stipes 87 µm long, 32 µm wide. Palp segment lengths (in µm): 22, 25, 57, 65, 105. Third palpomere with 1 sensillum clavatum in apical third; 10 µm long.</p> <p> <i>Thorax</i> (Figure 1). Antepronotal lobes slightly projected dorsally. Antepronotals consisting of 3 lateral and 7 dorsal setae. Acrostichals very small and difficult to observe, apparently 4 in mid scutum. Dorsocentrals consisting of 17 lanceolate close to antepronotum, 15 lanceolate in dorsal humeral pit, 18 lanceolate prescutellar setae and 13 simple setae; prealars 7, extending anteriorly; supraalar absent; preepisternum with 4 setae; posterior anepisternum II with 2 setae; epimeron II with 6 setae. Scutellum with 7 setae.</p> <p> <i>Wing</i> (Figure 2). VR 1.42. Costal extension 47 µm long. R with 4 setae, brachiolum with 1 seta, other veins bare. Squama with 2 setae.</p> <p> <i>Legs</i>. Spur of fore tibia 37 µm long, spurs of mid tibia 17 µm and 20 µm long, spurs of hind tibia 40 µm and 17 µm long. Width at apex of fore tibia 27 µm, of mid tibia 27 µm, of hind tibia 35 µm. Comb with 13 setae, longest 37 µm, shortest 15 µm. Tarsomere 4 shorter than 5. Lengths and proportions of legs as in Table 1.</p> <p> <i>Hypopygium</i> (Figures 3 and 4). Anal point low, broad based, bluntly triangular, covered with microtrichia and with about 12 marginal setae; laterosternite IX with 2 setae. Phallapodeme 67 µm long; transverse sternapodeme 62 µm long. Virga consisting of two spines, 27 µm long. Gonocoxite 110 µm long; inferior volsella of <i>minimus</i> -group type. Gonostylus 72 µm long; crista dorsalis absent; megaseta 15 µm long. HR 1.53; HV 1.81.</p> <p> <b>Female</b> (n = 1). Total length 1.74 mm. Wing length 0.85 mm. Total length/wing length 2.05. Wing length/ length of profemur 2.47.</p> <p> <i>Colouration:</i> As in male.</p> <p> <i>Head</i>. AR 0.36. Flagellomere length/width (in µm): 37/22, 37/22, 42/20, 42/20, 57/25. Temporal setae 4, including 1 inner vertical, 1 outer vertical, and 2 postorbitals. Clypeus with 14 setae. Tentorium 75 µm long, 10 µm wide. Stipes 75 µm long, 30 µm wide. Palp segment lengths (in µm): 20, 22, 60, 62, 62. Third palpal segment with 1 sensillum clavatum in apical third, 12 µm long.</p> <p> <i>Thorax</i> (Figure 5). Antepronotal lobes slightly projected dorsally. Antepronotals consisting of 4 lateral, 3 median, and 10 dorsal setae. Acrostichals 5 in mid scutum. Dorsocentrals consisting of 15 lanceolate close to antepronotum, 14 lanceolate in dorsal humeral pit, 12 lanceolate prescutellar setae and 19 simple setae; prealars 6, extended anteriorly; supraalar 1; preepisternum with 4 setae; posterior anepisternum II with 2 setae; epimeron II with 5 setae. Scutellum with 6 setae.</p> <p> <i>Wing</i> (Figure 6). VR 1.36. Costal extension 80 µm long, with 2 non marginal setae. R with 7 setae, R1 with 3 setae, R4+5 with 12 setae, brachiolum with 1 seta, remaining veins bare. Squama bare.</p> <p> <i>Legs</i>. Spur of fore tibia 25 µm long, spurs of mid tibia 17 µm and 15 µm long, spurs of hind tibia 27 µm and 15 µm long. Width at apex of fore tibia 27 µm, of mid tibia 30 µm, of hind tibia 35 µm. Comb with 11 setae, longest 30 µm, shortest 22 µm. Tarsomere 4 shorter than 5. Lengths and proportions of legs as in Table 2.</p> <p> <i>Genitalia</i> (Figures 7–10). Gonocoxite IX 60 µm long, with 3 strong and 2 weak setae. Tergite IX undivided, with 20 setae. Cercus 55 µm long. Seminal capsules 50 µm long, neck not observed. Notum 72 µm long.</p> <p> <b>Pupa</b> (n = 1–2). Total length 2.07–2.22 mm. Exuviae transparent.</p> <p> <i>Cephalothorax.</i> Frontal setae (Fig. 15) 67–70 Μm long. Longest median antepronotal 68–92 Μm long. Distance between Dc1 and Dc2 7–8 Μm (Fig. 16), between Dc2 and Dc3 7–8 Μm, between Dc3 and Dc4 55–60 Μm.</p> <p> <i>Abdomen</i> (Figures 17–18). Tergite I bare, T II–VIII with coarse and extensive shagreen, T IX with relative coarse anterior shagreen. Sternite I bare; S II–VIII with fine, sparse median spinules; S IX bare. Number of caudal spines on T II–VIII as: 88–120, 99–103, 109–112, 91–103, 68–86, 61–72, 52–54. Maximum length of caudal spines 47–60 Μm long, slightly shorter on T II–III. Conjunctives II/III–VI/VII with 4–6 rows of spinules. Lengths (in Μm) of L1 to L5 on segment VIII as: 95–105, 100–112, 110–120, 125 (1), 132–149, increasing in size. L4 absent in female. Anal lobe 132–154 Μm long; anal macrosetae 187–207 Μm long. Genital sac of male reaching apex of anal lobe; 40 Μm short of apex of lobe in female.</p> <p> <b>Larva</b> (n = 1). Total length 2.05 mm. Head capsule 0.22 mm long.</p> <p> <i>Head</i>. Antenna as in Figure 11. Length of antennal segments (in Μm): 40, 10, 2, 6, 2. AR = 2.00. Basal antennal segment 13 Μm wide; distance from base to ring organ 15 Μm, to basal mark of seta 17 Μm, to distal mark 20 Μm. Blade 27 Μm long; accessory blade and apical style of second segment not distinguishable; Lauterborn organ 6 Μm long. S1 with branches reduced; median chaetulae laterales apparently smooth. Premandible (Fig. 12) 48 Μm long, with 2 teeth; premandibular brush present. Mandible (Fig. 13) blackish in apical half, 62 Μm long, with four inner teeth; seta subdentalis indistinguishable. Seta interna 6 Μm long. Mentum (Fig. 14) apparently with 12 teeth. Postmentum 132 Μm long.</p> <p> <i>Abdomen</i>. Procercus 25 Μm high, 20 Μm wide, with 6 anal setae, 270 Μm long. Supraanal seta 235 Μm long. Longest body seta 55 Μm long.</p> <p> <b>Distribution and bionomics.</b> The larvae were collected in the Corvo Branco Mountains in southern Brazil, where they were found in the thin water film running down the vertical rock surface in a road cut. Larvae of <i>Podonomus</i> sp. and an undescribed species of Thaumaleidae were also found at the same site.</p>Published as part of <i>Pinho, Luiz Carlos & Andersen, Trond, 2015, Limnophyes guarani sp. n., a new hygropetric Orthocladiinae from southern Brazil (Diptera: Chironomidae), pp. 137-144 in Zootaxa 3948 (1)</i> on pages 138-143, DOI: 10.11646/zootaxa.3948.1.9, <a href="http://zenodo.org/record/238146">http://zenodo.org/record/238146</a>
Lewis_et_al._Supplementary_Material – Supplemental material for δ18O-inferred salinity from Littorina littorea (L.) gastropods in a Danish shell midden at the Mesolithic–Neolithic transition
No full textSupplemental material, Lewis_et_al._Supplementary_Material for δ18O-inferred salinity from Littorina littorea (L.) gastropods in a Danish shell midden at the Mesolithic–Neolithic transition by Jonathan P Lewis, Angela L Lamb, David B Ryves, Peter Rasmussen, Melanie J Leng and Søren Henning Andersen in The Holocene</p
Nothing like the Enron affair could happen in France (!)
No full textThis article reviews the reactions of the French accounting profession and academia following the collapse of both Enron and Andersen. It considers the general impact on University accounting education programmes and the value of using corporate scandals in the teaching process.Enron; accounting eductation; ethics; France
Eotrechus hygropetricus Andersen
No full text<i>Eotrechus hygropetricus</i> Andersen <p> <i>Eotrechus hygropetricus</i> Andersen, 1982a: 16 –17.</p> <p> <i>Eotrechus hygropetricus</i>: Andersen, 1998 (supplemental description): 3–4.</p> <p> <b>Diagnosis.</b> This species can be recognized by the unmodified pygophore in the males, whereas Thai congeners have the pygophore modified posteriorly or laterally. Females of <i>E. hygropetricus</i> can be distinguished from those of <i>E. siamensis</i> by the trochanter of the foreleg having dark spines, whereas the latter species is without dark spines. Females of <i>E. hygropetricus</i> can also be distinguished from those of <i>E. kalidasa</i> by the mesosternum almost three times longer than the metasternum, whereas in the latter species the mesosternum is less than twice as long as the metasternum (Andersen 1982a). Females of <i>E. hygropetricus</i> can be distinguished from those of other Thai congeners by the concave posterior margin of sternum VII, whereas the margin is straight in <i>E. elongatus</i> and convex in <i>E. petraeus</i> and <i>E. romglao</i>.</p> <p> <b>Discussion.</b> This species has been previously recorded from the main road at 2200 m and Huay Sai Luang Waterfall on Doi Inthanon, and a waterfall on Doi Suthep in Chiang Mai Province (Andersen 1982a, 1998). Here we add records from Chiang Mai and Kanchanaburi provinces. This species occurs in the Thanon Thong Chai and Tennaserim mountain ranges in western Thailand; therefore, this species appears to be more widely distributed than are its congeners in Thailand. Moreover, the record from Kanchanaburi is the southernmost known distribution record for this genus. This species occurred syntopically with <i>E. petraeus</i> and <i>E. siamensis</i> at Huay Sai Luang and Siriphum waterfalls on Doi Inthanon, and Sai Yoi Waterfall on Doi Suthep.</p> <p> <b>Material examined.</b> THAILAND: Chiang Mai Prov.: 5 winged males, 4 winged females, Doi Inthanon NP, Huay Sai Luang Waterfall, 18°31'N 98°27'E, 1060 m, 20-III-2002, R. W. Sites, A. Vitheepradit, K. Kirawanich, L-311; 5 winged males, 5 winged females, same locality, 4-IV-2002, UMC and CMU teams, L- 322; 1 winged male, same locality, 6-VII-2002, CMU team; 1 winged female, same locality, 11-VIII-2002, CMU team; 1 winged female, same locality, 22-IX-2002, CMU team; 1 winged female, same locality, 6-X- 2002, CMU team; 1 winged female, same locality, 13-I-2003, CMU team; 2 winged females, same locality, 14-III-2003, CMU team; 1 winged female, Doi Inthanon NP, Siriphum Waterfall, 18°32'N 98°31'E, 1380 m, 10-VIII-2002, CMU team; 1 winged male, same locality, 7-XII-2002, CMU team; 3 winged males, 4 winged females, Doi Suthep-Pui NP, immediately below Monthathan Waterfall, 18°49'N 98°55'E, 690 m, 15-III-2002, R. W. Sites and K. Kirawanich, L-296; 13 winged males, 13 winged females, Doi Suthep-Pui NP, Monthathan Waterfall, 18°49'N 98°55'E, 700 m, 8-IV-2002, UMC and CMU team, L-330; 7 winged males, 6 winged females, same locality, 29-III-2003, UMC and CMU team, L-427; 15 winged males, 7 winged females, same locality, 29-IV-2003, A. Vitheepradit, P. Thamsenanupap, M. Ferro, L-489; 12 winged males, 14 winged females, Doi Suthep-Pui NP, Huay Pa Lad Waterfall, 18°48'N 98°54'E, 1250 m, 29-IV-2003, A. Vitheepradit, P. Thamsenanupap, M. Ferro, L-488; 2 winged males, 2 winged females, Doi Suthep-Pui NP, Sai Yoi Waterfall, 18°48'N 98°55'E, 1100 m, 5-IV-2002, UMC and CMU teams, L-326; 1 winged male, same locality, 5-X- 2002, CMU team, L-402; 2 winged females, same locality, 14-II-2003, CMU team; Kanchanaburi Prov.: 9 winged males, 15 winged females, Amphur Thong Pha Phum, small waterfall 6.3 km west of Border Police Station at Ban Padsadoo Klang, 14°32'N 98°32'E, 568 m, 10-IV-2002, UMC and CMU teams, L-463.</p>Published as part of <i>Vitheepradit, Akekawat & Sites, Robert W., 2007, A review of Eotrechus Kirkaldy (Hemiptera: Heteroptera: Gerridae) of Thailand with descriptions of three new species, pp. 1-19 in Zootaxa 1478</i> on page 18, DOI: <a href="http://zenodo.org/record/176807">10.5281/zenodo.176807</a>
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