2,854 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
POLA KALIMAT PADA KUMPULAN DONGENG GADIS KOREK API KARYA H.C. ANDERSEN (SUATU KAJIAN SINTAKSIS)
No full textThis study described syntactic structure on fairy-tale collection of Gadis Korek Api by H.C. Andersen. The study which seen from syntactic structure is sentence pattern based on function category, category, and syntactic role. This study aimed to describe syntactic structure on fairy-tale collection of Gadis Korek Api by H.C. Andersen and it’s distribution towardh Indonesian language. This research used qualitative method and note method was employed for collecting the data. In analysing the data, the researcher used Agih method by applying Immediate Constituent Analysis technique (ICA) as a basic technique. A book entitled Gadis Korek Api and others fairy-tale are the work of danish author, H.C. Andersen that used Indonesian standard. The analysis showed syntactic structure of fairy-tale language which form of sentence pattern based on the user, the pattern of imperative sentence, sentence pattern contains conjunction, and sentence pattern of complex sentences. Keywords: Sentence Pattern; Fairy-tale; Syntactic.</p
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: reliability and validity in 10-year-old children
No full text© 2014 Aadland et al. This is an open-access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.Background: High aerobic fitness is consistently associated with a favorable metabolic risk profile in children. Direct measurement of peak oxygen consumption (VO2peak) is often not feasible, thus indirect tests such as the Andersen test are required in many settings. The present study seeks to determine the reliability and validity of the Andersen test in 10-year-old children.
Methods: A total of 118 10-year-old children (67 boys and 51 girls) were recruited from one school and performed four VO2peak tests over three weeks: three Andersen tests (indirect) and one continuous progressive treadmill test (direct). Of these, 104 children provided valid data on all Andersen tests and 103 children also provided valid data on the direct treadmill test. Reliability and validity were assessed using Bland Altman plots and linear regression analysis.
Results: Bias (mean change) and random error (limits of agreement) were 26.7±125.2 m for test 2 vs. test 1 (p<.001 for mean difference) and 3.9±88.8 m for test 3 vs. test 2 (p = .514 for mean difference). The equation to estimate VO2peak suggested by Andersen et al. (2008) showed a poor fit in the present sample; thus, we suggest a new equation: VO2peak = 23.262+0.050*Andersen distance –3.858*gender –0.376*body weight (R2 = 0.61, standard error of the estimate = 5.69, p<.001, boys = 0, girls = 1).
Conclusions: The Andersen test provided reliable and valid data on a group level. However, a substantial degree of individual variability was found for estimates of VO2peak. Researchers should be aware of the amount of noise in indirect tests that estimate aerobic fitness.Seksjon for idrettsmedisinske fag / Department of Sports Medicin
Did Houston clients of Arthur Andersen recognize publicly available bad news in a timely fashion?
No full textDespite the allegations of audit failure and the enormous publicity surrounding Arthur Andersen’s indictment, there is no systematic empirical evidence on characteristics of accounting information of clients of Arthur Andersen vis-à-vis other Big Six auditors. I examine whether earnings of Andersen’s Houston-based clients are timely in reporting bad news about future cash flows. I find that relative to a control group consisting of Houston-based clients audited by other Big Six auditors, earnings of Andersen clients are less timely in reporting bad news. Further, it appears that operating accruals of clients of Andersen are less effective in accelerating the timely recognition of bad news than operating accruals of non-Andersen clients. The findings suggest that the clients of Andersen’s Houston office engaged in aggressive accounting practices, including delayed recognition of publicly available bad news
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
A. P. Andersen - Saga of a Danish Immigrant
No full textPastor Ove Nielsen, retired assistant director of Lutheran World Relief, provided the initiative for this biography when he wrote to the author and suggested that research be done and a biography be written for The Bridge on Anders Peder Andersen. Andersen, a Danish immigrant and farmer in Montana, was knighted by the King of his native land at which time attention was called to his many accomplishments
A. P. Andersen - Saga of a Danish Immigrant
No full textPastor Ove Nielsen, retired assistant director of Lutheran World Relief, provided the initiative for this biography when he wrote to the author and suggested that research be done and a biography be written for The Bridge on Anders Peder Andersen. Andersen, a Danish immigrant and farmer in Montana, was knighted by the King of his native land at which time attention was called to his many accomplishments
"En Skjønheds-Skrivemaskine" - H.C. Andersen og den moderne bogproduktion
No full text“He will not write, he wants to talk” – With these words Georg Brandes concludes his postulation on Andersen's oral style seen as closely connected to the hypothesis that Andersen primarily wanted to write for children. “He wants to write like a school child – only avoiding speaking like a book”.
In critical distance to these remarks this article intends to draw attention to Andersen as an author who was both media and writing conscious – who took a keen interest in text layout, typography, book design, and the technical developments within book production. This interest is closely connected to esthetical reflexions on the relationship between the author and his writing tools (his medias), the connection between the typographic design and the meaning of the text as well as the relation between aesthetic and economic values (the book as a piece of art and the book as a commodity). In other words, Andersen was very aware of the fact that the conditions for writing were changing totally in the early 19th century. As a modern author, he never neglected the influence of the media. On the contrary he aimed at proving how the writing is influenced by the technical and economic revolution in his time.
This article concentrates on Andersen’s fairy tales, e.g. The Penman, Pen and Inkstand, The ABC-Book, The Silent Book, and The Goblin and the Grocer – but also travelogues and early prose texts are discussed. One of the main theses discusses the relationship between Andersen and Heiberg which is highlighted by concrete intertextual relations. Further to the mentioned esthetical observations the article intends to render Andersen's interest for the book as a craftsmanslike and technical product. In this way, the author hopes to have opened a perspective in the field of research dealing with Andersen's texts from a book historical point of view
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