10,348 research outputs found

    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

    Eight stories from Andersen

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    EIGHT 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 ( -

    Andersen-Tawil Syndrome

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    Andersen-Tawil syndrome (ATS) is a rare condition consisting of ventricular arrhythmias, periodic paralysis, and dysmorphic features. In 2001, mutations in KCNJ2, which encodes the α subunit of the potassium channel Kir2.1, were identified in patients with ATS. To date, KCNJ2 is the only gene implicated in ATS, accounting for approximately 60% of cases. ATS is a unique channelopathy, and represents the first link between cardiac and skeletal muscle excitability. The arrhythmias observed in ATS are distinctive; patients may be asymptomatic, or minimally symptomatic despite a high arrhythmia burden with frequent ventricular ectopy and bidirectional ventricular tachycardia. However, patients remain at risk for life-threatening arrhythmias, including torsades de pointes and ventricular fibrillation, albeit less commonly than observed in other genetic arrhythmia syndromes. The characteristic heterogeneity at both the genotypic and phenotypic levels contribute to the continued difficulties with appropriate diagnosis, risk stratification, and effective therapy. The initial recognition of a syndromic association of clinically diverse symptoms, and the subsequent identification of the underlying molecular genetic basis of ATS has enhanced both clinical care, and our understanding of the critical function of Kir2.1 on skeletal muscle excitability and cardiac action potentia

    Odstęp QT i załamek U w zespole Andersen-Tawila

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    The Andersen-Tawil syndrome (ATS) is an autosomal dominant or sporadic disorder characterised by periodic paralysis, cardiac arrhythmias and dysmorphic features. Mutations in KCNJ2, which encodes the inward rectifier K+ channel Kir2.1 can be found in approximately 70% of ATS cases. The genetic mechanism in the remaining 30% of patients is still unknown. We present ECG of a 19-year-old man with the Andersen-Tawil syndrome. The standard ECG revealed prominent U wave with the ATS TU pattern

    Marien Walzer ; Victoria Galopp ; u[nd] Louisen Polka Mazurka / componirt und leicht arrangirt für Piano von H. Andersen

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    Titre uniforme : Andersen, H. (18..-18..? ; compositeur). Compositeur. [Marie vals. Piano]Titre uniforme : Andersen, H. (18..-18..? ; compositeur). Compositeur. [Victoria galopp. Piano]Titre uniforme : Andersen, H. (18..-18..? ; compositeur). Compositeur. [Louise polka mazurka. Piano]Comprend : Victoria galopp ; Louise polka-mazurkaPolkas-mazurkas (piano) -- +* 1800......- 1899......+:19e siècle:Valses (piano) -- +* 1800......- 1899......+:19e siècle:Galops (piano) -- +* 1800......- 1899......+:19e siècle

    POLA KALIMAT PADA KUMPULAN DONGENG GADIS KOREK API KARYA H.C. ANDERSEN (SUATU KAJIAN SINTAKSIS)

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    This 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

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    This is a short presentation of the main works of the Danish author Martin Andersen Nexø

    Cloning of Gaussian states by linear optics

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    We analyze in details a scheme for cloning of Gaussian states based on linear optical components and homodyne detection recently demonstrated by Andersen [Phys. Rev. Lett. 94, 240503 (2005)]. The input-output fidelity is evaluated for a generic (pure or mixed) Gaussian state taking into account the effect of nonunit quantum efficiency and unbalanced mode mixing. In addition, since in most quantum information protocols the covariance matrix of the set of input states is not perfectly known, we evaluate the average cloning fidelity for classes of Gaussian states with the degree of squeezing and the number of thermal photons being only partially known

    Andersen u nastavi za gluve

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    In schools for the deaf interpretation of fairy tales is of particular education value in the processes of both socialization and speech formation and acquisition of language for the deaf children. Interpretation of a fairy tale has a specific methodical structure and can be realized by specific teaching methods and aids. In this paper we have highlighted the important role which Andersen's fairy tales have in the education process of the deaf children and presented the interpretation model of his fairy tale the Emperor's New Suit. .U školama za gluve obrada bajke ima posebnu edukativnu vrednost, kako u procesu socijalizacije, tako i u procesu rada na formiranju govora i usvajanju jezika gluve dece. Obrada bajke ima specifičnu metodičku strukturu i realizuje se primenom specifičnih nastavnih metoda i sredstava rada. U ovom radu ukazano je na značaj Andersenove bajke u procesu edukacije gluve dece i prikazan je model obrade bajke Carevo novo odelo.

    Female characters in the artistics tales of H. C. Andersen

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    Questa tesi affronta il tema dei personaggi femminili nei racconti artistici Dello scrittore danese Hans Christian Andersen. Si apre con l’introduzione alla letteratura per l’infanziae dei suoi sottogeneri, per poi concentrarsi soprattutto sulle fiabe e sui racconti artistici. Il grande protagonista di questa tesina è Hans Christian Andersen che con il suo meraviglioso lavoro è riuscito a creare una letteratura tutta sua: il racconto artistico. Andersen è uno scrittore danese che grazie alla sua fantasia e volontà, è riuscito a trovare un posto di spicco nella letteratura per l’infanzia scrivendo fiabe per bambini. Le sue fiabe sono del tutto speciali e uniche. Gli elementi dei racconti di Andersen sono talmente reali che il bambino può immedesimarsi in almeno uno dei suoi personaggi. Andersen ha dato anima e corpo per il suo lavoro, in quanto tutti i suoi sentimenti vengono trascritti al punto da creare un’espressione letteraria senza eguali, rendendolo un vero scrittore d’arte. Nonostante la sua fama mondiale, l’autore aveva una vita sentimentale poco appagante in quanto i suoi amori non venivano ricambiati.Tutto questo rammarico veniva trasformato in vendetta, ponendo i personaggi femminili dei suoi racconti in situazioni terrificanti. Le situazioni vissute da Andersen fecero sì che le sue eroine pagassero per tutte le delusioni amorose accadutegli nella vita reale. In tutta questa “storia triste”, Andersen è riuscito a dimostrare al lettore che la vita è piena d’ingiustizie e che non è sempre tutto è “rose e fiori”. L’autore vuole che il bambino risolva i problemi della vita con fantasia e pazienza. L’unicità dei suoi racconti consiste proprio nella sua capacità di immedesimarsi nel bambino. Il suo avvicinamento alla psiche del bambino -ancora in fase di sviluppo -è senza paure. L’autore riesce a portare il lettore nel suo mondo, dove la realtà può essere percepita in un contesto del tutto fiabesco. Andersen, dunque, verrà sempre ricordato per la sua narrativa e per l’avvicinamento al bambino come mai fatto prima. Grazie a tutto ciò, l’autore è riuscito a crearsi un posto nell’immortalità letteraria.Završni rad obrađuje tematiku ženskih likova u umjetničkim pripovijetkama danskoga pisca Hansa Christiana Andersena. Rad započinje uvodom u dječju književnost i njenim podžanrovima, a potom se usredotočuje na bajke i umjetničke pripovijetke. Andersenov čudesni opus stvorio je posebnu vrstu književnoga djela: umjetničku pripovijetku. Riječ je o autoru koji je, zahvaljujući upornosti i mašti, zauzeo istaknuto mjesto u dječjoj književnosti pišući nadasve posebne i jedinstvene bajke za djecu. Realistični elementi njegovih pripovijetki omogućavaju djetetu poistovjećivanje s njegovim likovima. Andersen je vrhunski pisac koji se dušom i tijelom posvetio svome radu, a njegovi su osjećaji preslikani u pripovijetkama, čime je stvoren jedinstveni književni izričaj bez premca. Andersen nije imao sreće u ljubavi, unatoč svjetskoj slavi. Gorčina koju je osjećao pretvorio je u svojevrsnu osvetu prema drugom spolu, pa su se upravo zbog toga ženski likovi u njegovim pričama često suočavali sa strašnim stvarima. Junakinje njegovih djela plaćale bi danak za sve ljubavne jade koje je pisac proživljavao u stvarnom životu. Andersen je u tom „tužnom kontekstu“ uspio dokazati čitatelju da je život pun nepravde te da nije uvijek sve med i mlijeko. Pisac želi potaknuti dijete da svoje životne probleme rješava kroz maštu i sa strpljenjem. Njegove su pripovijetke jedinstvene upravo zahvaljujući autorovoj sposobnosti da se poistovjeti s djetetom. Andersen prilazi bez straha djetetovoj psihi u razvoju, a time ujedno uvlači čitatelja u svijet gdje je zbilju moguće percipirati u nadasve bajkovitom kontekstu. Andersen će zauvijek biti zapamćen po svom maštovitom izričaju i po približavanju djetetu kao nitko prije. Zahvaljujući svemu tome, autor je uspješno zauzeo svoje mjesto u književnoj vječnosti.This thesis deals with the female characters in the artistic tales of the Danish writer Hans Christian Andersen. It opens with the introduction to children’s literature and its subgenres, and then focuses mainly on fairy tales and artistic stories. Andersen's remarkable opus has succeeded in creating a specific literary form: the artistic story. Thanks to his own will and imagination, the author assumed a prominent place in children's literature by writing unique and special fairy tales for children. The elements of his narrative are so real that the child can identify himself with at least one of his characters. Andersen was a superb writer who devoted himself to his work with heart and soul, since all his feelings were projected into his narrative, thus creating a unique and unmatched literary expression. Andersen had no luck in love, despite his worldwide fame. The bitterness he felt turned into a kind of revenge against the other sex, which is why the female characters in his stories often face terrible situations. Thus, his heroines pay for all the woes he experienced in real life. In this "unhappy context", Andersen succeeded in showing the reader that life is full of injustices and that not everything is always a bed of roses. The author wants the child to solve life's problems with imagination and patience. The uniqueness of his tales consists in his ability to identify himself with the child. Andersen approaches the child's developing psyche without any fear, bringing the reader into a world where reality can be perceived in a fairy-tale context. Therefore, Andersen will always be remembered for his fantastic narrative and the way he approached the child like no one before. Thanks to that, he is considered to be one of the best authors of children’s literature
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