64,583 research outputs found
THE INFLUENCE OF SPECIAL ITEMS TO CORE EARNINGS IN EARNINGS MANAGEMENT AT MANUFACTURING COMPANIES LISTED IN JAKARTA STOCK EXCHANGE
Get PDFThis paper examines the classification of items within the income statement
as an earnings management tool. Evidence is consistent with managers
opportunistically shifting expenses from core expenses (cost of goods sold and
selling, general, and administrative expenses) to special items. This vertical
movement of expenses does not change bottom-line earnings, but overstates ‘‘core’’
earnings.
Keywords: earnings management; earnings components; special items
Bactrocera (Bactrocera) vishnu Drew and Hancock
No full textBactrocera (Bactrocera) vishnu Drew and Hancock Bactrocera (Bactrocera) vishnu Drew & Hancock, 1994: 65; Norrbom et al., 1998: 96. Holotype male in BMNH. Material examined. – BHUTAN: 1 male, Rimchu 1, 24 May.2000, coll. C. Dorji; 1 male, Rimchu 1, 14 Jun.2000, coll. Nado; 1 male, Rimchu 1, 21 Jun.2000, coll. Nado et al.; 1 male, Rimchu 2, 10 May.2000, coll. B.S. Fletcher; 1 male, Rimchu 2, 16 Aug.2000, coll. C. Dorji; 1 male, Lingmethang, 700 m, mango tree, 9 Jun.2001, coll. Brian Fletcher. All specimens attracted to cue lure. Specimens in NPPC and QDPI. Diagnosis. – Face fulvous with a pair of large oval black spots; scutum almost entirely black, postpronotal lobes and notopleura yellow, mesopleural stripe reaching midway between anterior margin of notopleuron and anterior npl. seta dorsally, a pair of moderately broad parallel sided lateral postsutural vittae ending at or just behind ia. seta, medial postsutural vitta absent; setae: sc. 2; prsc. 2; ia. 1; p.sa. 1; a.sa. 1; mpl. 1; npl. 2; scp. 4; scutellum yellow except for narrow black basal band; legs with femora fulvous except for a large oval black spot on outer apical surfaces of fore femora, fore and mid tibiae fulvous tending dark fuscous basally, hind tibiae dark fuscous, tarsi with all segments entirely fulvous; wings with cells bc and c colourless, microtrichia in outer corner of cell c only, narrow fuscous costal band just overlapping R 2+3 and remaining narrow to end just beyond extremity of R 4+5, a narrow fuscous cubital streak confined to cell cup, supernumerary lobe weak; abdominal terga III-V dark orange-brown except for dull black across anterior 1/2 of tergum III and expanding to cover lateral margins and anterolateral corners of terga IV and V dark fuscous to dull black. Attractant. – Cue lure. Distribution. – Southern India. New record for Bhutan. Hosts. – No known record. Remarks. – This species is a non pest member of the dorsalis complex and is distinct in having a large oval preapical black spot on the fore femora, a narrow medial longitudinal dark band on abdominal terga III-V and fuscous shining spots on tergum V (see Drew & Hancock, 1994).Published as part of Drew, R. A. I., Romig, M. C. & Dorji, C., 2007, Records Of Dacine Fruit Flies And New Species Of Dacus (Diptera: Tephritidae) In Bhutan, pp. 1-21 in Raffles Bulletin of Zoology 55 (1) on page 6, DOI: 10.5281/zenodo.533115
Olivine-rich exposures in Bellicia and Arruntia craters on Vesta using Dawn FC
No full textThe Dawn Framing Camera (FC) [1] has imaged the entire visible surface of Vesta from three different orbits at spatial resolutions of ~250 m/pixel, ~60 m/pixel, and ~20 m/pixel. The FC is equipped with one clear and seven color filters, cover-ing the wavelength range between 0.44 and 1.0 µm [1]. Vesta is geologically the most diverse differentiated basaltic asteroid that survived the collisional history of the Solar System [2]. Most of the howardite-eucrite-diogenite meteorites (HEDs) and the Vestoids are be-lieved to be samples from Vesta [3], [4]. Several mod-els, based on the petrogenesis of HEDs [5], [6], favor the evolution of Vesta through a magma ocean. How-ever, the variance of incompatible trace elements among diogenites also supports the serial magmatism model [7], [8]. The recent finding of olivine-rich expo-sures in Bellicia and Arruntia craters in the Northern Hemisphere [9], led to many ambiguities, as well as complexities in understanding the geological evolution of Vesta. Here we present our analyses and observa-tions of two olivine-rich exposures. Spectra of HEDs, olivine-orthopyroxene mixtures, olivines, and high Ca-pyroxenes (HCPs) were acquired from RELAB, HOSERLab and USGS. The olivine diagnostic FC parameters we have developed are: Band Tilt (BT) = (R 0.92µm / R 0.96µm) Mid Ratio (MR) = (R 0.75µm / R 0.83µm) / (R 0.83µm / R 0.92µm) Mid Curvature (MC) = (R 0.75µm + R 0.92µm) / R 0.83µm where R(λ) is the reflectance in the corresponding filter
Olivine-rich exposures in Bellicia and Arruntia craters on Vesta using Dawn FC
No full textThe Dawn Framing Camera (FC) [1] has imaged the entire visible surface of Vesta from three different orbits at spatial resolutions of ~250 m/pixel, ~60 m/pixel, and ~20 m/pixel. The FC is equipped with one clear and seven color filters, cover-ing the wavelength range between 0.44 and 1.0 µm [1]. Vesta is geologically the most diverse differentiated basaltic asteroid that survived the collisional history of the Solar System [2]. Most of the howardite-eucrite-diogenite meteorites (HEDs) and the Vestoids are be-lieved to be samples from Vesta [3], [4]. Several mod-els, based on the petrogenesis of HEDs [5], [6], favor the evolution of Vesta through a magma ocean. How-ever, the variance of incompatible trace elements among diogenites also supports the serial magmatism model [7], [8]. The recent finding of olivine-rich expo-sures in Bellicia and Arruntia craters in the Northern Hemisphere [9], led to many ambiguities, as well as complexities in understanding the geological evolution of Vesta. Here we present our analyses and observa-tions of two olivine-rich exposures. Spectra of HEDs, olivine-orthopyroxene mixtures, olivines, and high Ca-pyroxenes (HCPs) were acquired from RELAB, HOSERLab and USGS. The olivine diagnostic FC parameters we have developed are: Band Tilt (BT) = (R 0.92µm / R 0.96µm) Mid Ratio (MR) = (R 0.75µm / R 0.83µm) / (R 0.83µm / R 0.92µm) Mid Curvature (MC) = (R 0.75µm + R 0.92µm) / R 0.83µm where R(λ) is the reflectance in the corresponding filter
Thermal expansion anomalies of R(Fe, M)(12) (R=Y, Nd; M=Mo and Si)
No full textStructural and thermal-expansion anomaly studies on R(Fe,M)(12) (R=Nd and and Y, M=Mo and Si) compounds were performed by x-ray diffraction. Mo atoms occupy the 8i site. While Si atoms occupy the 8f and 8j sites but not the 8i site. Thermal-expansion anomaly shows only in ab plane in the Mo compounds, while becomes very weak and along with only the c axis in the Si compounds. The anomaly was attributed to the contribution of the interactions of short Fe-Fe distances similar to the previous explanation on other R-Fe intermetallics and that of other strongly positive interactions such as 8j-8j. (c) 2005 American Institute of Physics.http://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000230168300025&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=8e1609b174ce4e31116a60747a720701Physics, AppliedSCI(E)EICPCI-S(ISTP)
Letter from Thomas R. Bodine, American Friends Service Committee Seattle office, to Mary M. Kimber, May 25, 1942
No full textLetter from Thomas R. Bodine to Mary M. Kimber, asking Kimber to visit individuals from the Puget Sound area incarcerated at Pinedale Assembly Center: Rev. Daisuke Kitigawa, Waichi Oyanagi, Chisako Higuchi, Mutsuo Hasiguchi and Mrs. Matsuoka, Makato Kobukata, the Hirabayashi family, and Violet Yokoyama. A note in pencil at the top of the page: "Burcham." A response letter from Grace and Calvin Coke to Thomas R. Bodine is found in item: chs_ms840_0306.Personal correspondence, organizational records, government documents, publications, and other papers created or collected by Joseph R. Goodman documenting the forced removal and incarceration of Japanese Americans during World War II, as well as organized resistance to incarceration. Included in the collection are records of the Japanese Young Men's Christian Association and the Japanese American Citizens' League in San Francisco, including papers of the Japanese YMCA's executive secretary Lincoln Kanai; Sakai family papers; Goodman's correspondence to and from Japanese American incarcerees, organizations opposing forced removal and incarceration of Japanese Americans, the War Relocation Authority, and others; publications, photographs, and ephemera from the Topaz Relocation Center, where Goodman taught high school; War Relocation Authority records and publications; and newspaper clippings, pamphlets, and reports about forced removal and incarceration created by various government, religious, and civic organizations, in California and nationwide
sj-docx-1-jet-10.1177_15266028211064824 – Supplemental material for Clinical Utility of Intravascular Ultrasound (IVUS) in Carotid Artery Interventions: A Systematic Review and Meta-analysis
No full textSupplemental material, sj-docx-1-jet-10.1177_15266028211064824 for Clinical Utility of Intravascular Ultrasound (IVUS) in Carotid Artery Interventions: A Systematic Review and Meta-analysis by B. Mishra, A. K. Pandit, S. Miyachi, T. Ohshima, R. Kawaguchi, V. Y. Vishnu, S. Misra, M. V. P. Srivastava, A. K. Srivastava, S. S. Kale and M. Phalak in Journal of Endovascular Therapy</p
A 2 h periodic variation in the low-mass X-ray binary Ser X-1
No full textSpectroscopy of the low-mass X-ray binary Ser X-1 using the Gran Telescopio Canarias have revealed a ?2 h periodic variability that is present in the three strongest emission lines. We tentatively interpret this variability as due to orbital motion, making it the first indication of the orbital period of Ser X-1. Together with the fact that the emission lines are remarkably narrow, but still resolved, we show that a main-sequence K dwarf together with a canonical 1.4 M? neutron star gives a good description of the system. In this scenario, the most likely place for the emission lines to arise is the accretion disc, instead of a localized region in the binary (such as the irradiated surface or the stream-impact point), and their narrowness is due instead to the low inclination (?10°) of Ser X-1
"Closing the R&D Gap, Evaluating the Sources of R&D Spending"
Get PDFBoth spending and tax policies have been implemented in the United States with the goal of stimulating private sector research and development (R&D). Karier questions whether current R&D policy, especially the research and experimentation tax credit, can contribute to closing the gap between nondefense expenditures on R&D in the United States and such expenditures in other countries, such as Japan and Germany. He also explores possible changes to our current R&D policy to make it more effective.
Liftings for noncomplete probability spaces
No full textThe current state of knowledge concerning liftings for noncomplete probability spaces is discussed. This is a somewhat expanded version of the author's talk given at the 1991 Summer Conference on General Topology and Applications in Honor of Mary Ellen Rudin and Her Work.PT: S; CR: BURKE MR, IN PRESS P AM MATH S BURKE MR, 1991, ISRAEL J MATH, V73, P33 BURKE MR, 1992, ISRAEL J MATH, V79, P289 CARLSON T, THEOREM LIFTING CHRISTENSEN JPR, 1974, TOPOLOGY BOREL STRUC FREMLIN DH, 1989, HDB BOOLEAN ALGEBRAS, P877 INOESCUTULCEA A, 1966, 5TH P BERK S MATH ST, V2 IONESCUTULCEA A, 1967, CONTRIBUTIONS PROB 1, P63 IONESCUTULCEA A, 1969, TOPICS THEORY LIFTIN JECH TJ, 1978, SET THEORY JOHNSON RA, 1980, P AM MATH SOC, V80, P234 JUST W, IN PRESS T AM MATH S KUPKA J, 1983, INDIANA U MATH J, V32, P717 LOSERT V, 1983, LNM, V1080, P95 MAHARAM D, 1958, P AM MATH SOC, V9, P987 SHELAH S, 1983, ISRAEL J MATH, V45, P90 TALAGRAND M, 1982, P AM MATH SOC, V84, P379 VONNEUMANN J, 1931, CRELLES J MATH, V165, P109; NR: 18; TC: 0; J9: ANN N Y ACAD SCI; PG: 4; GA: BZ86BSource type: Electronic(1
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