WorldWideScience

Sample records for hamilton matthew earned

  1. Matthews and Yates Ltd

    International Nuclear Information System (INIS)

    McFarland, J.

    1986-01-01

    The paper concerns the work of the engineering company Matthews and Yates Ltd for the nuclear industry. The company produces centrifugal and axial flow fans, and air handling units for nuclear power stations. Quality assurance, performance testing and seismic testing of the products, are all briefly discussed. (U.K.)

  2. Matthew Fuller / Matthew Fuller ; interv. Tilman Baumgärtel

    Index Scriptorium Estoniae

    Fuller, Matthew

    2006-01-01

    Osnabrückis tehtud intervjuu inglise kunstniku Matthew Fulleriga, kes koos Simon Pope'i ja Colin Greeniga asutasid 1994. a. Londonis kunstnikegrupi I/O/D. I/O/D-i Interneti-sirvijast Webstalker (1997)

  3. Matthew and marginality

    Directory of Open Access Journals (Sweden)

    Denis C. Duling

    1995-12-01

    Full Text Available This article explores marginality theory as it was first proposed in  the social sciences, that is related to persons caught between two competing cultures (Park; Stonequist, and, then, as it was developed in sociology as related to the poor (Germani and in anthropology as it was related to involuntary marginality and voluntary marginality (Victor Turner. It then examines a (normative scheme' in antiquity that creates involuntary marginality at the macrosocial level, namely, Lenski's social stratification model in an agrarian society, and indicates how Matthean language might fit with a sample inventory  of socioreligious roles. Next, it examines some (normative schemes' in  antiquity for voluntary margi-nality at the microsocial level, namely, groups, and examines how the Matthean gospel would fit based on indications of factions and leaders. The article ,shows that the author of the Gospel of Matthew has an ideology of (voluntary marginality', but his gospel includes some hope for (involuntary  marginals' in  the  real world, though it is somewhat tempered. It also suggests that the writer of the Gospel is a (marginal man', especially in the sense defined by the early theorists (Park; Stone-quist.

  4. Sir William Rowan Hamilton

    Indian Academy of Sciences (India)

    IAS Admin

    In this picture, wave fronts are defined as surfaces of constant S(x), while .... Recall here that physical quantities are represented in ... his memory imperishable? Hamilton ... self in the words Ptolemy used of Hipparchus: a lover of labour and a ...

  5. Hamilton : the electric city

    Energy Technology Data Exchange (ETDEWEB)

    Gilbert, R [Richard Gilbert Consultant, Toronto, ON (Canada)

    2006-04-13

    The City of Hamilton has launched an extensive energy planning exercise that examines the possibility of steep increases in oil and natural gas prices. This report examined and illustrated the issue of oil and gas price points. The report also examined and presented the city's role in an era of energy constraints, focusing on the city's transit system and its vehicle fleet. In addition, in response to City Council's direction, the report presented the aerotropolis proposal and discussed freight transport issues. Specific topics of discussion included oil and natural gas prospects; prospects for high oil and natural gas prices; impacts of fuel price increases; strategic planning objectives for energy constraints; reducing energy use by Hamilton's transport and in buildings; and land-use planning for energy constraints. Energy production opportunities involve the use of solar energy; wind energy; deep lake water cooling (DLWC); hydro-electric power; energy from waste; biogas production; district energy; and local food production. Economic and social development through preparing for energy constraints and matters raised by city council were also presented. The report also demonstrated how an energy-based strategy could be paid for and its components approved. The next steps for Hamilton were also identified. refs., tabs., figs.

  6. Hamilton : the electric city

    International Nuclear Information System (INIS)

    Gilbert, R.

    2006-01-01

    The City of Hamilton has launched an extensive energy planning exercise that examines the possibility of steep increases in oil and natural gas prices. This report examined and illustrated the issue of oil and gas price points. The report also examined and presented the city's role in an era of energy constraints, focusing on the city's transit system and its vehicle fleet. In addition, in response to City Council's direction, the report presented the aerotropolis proposal and discussed freight transport issues. Specific topics of discussion included oil and natural gas prospects; prospects for high oil and natural gas prices; impacts of fuel price increases; strategic planning objectives for energy constraints; reducing energy use by Hamilton's transport and in buildings; and land-use planning for energy constraints. Energy production opportunities involve the use of solar energy; wind energy; deep lake water cooling (DLWC); hydro-electric power; energy from waste; biogas production; district energy; and local food production. Economic and social development through preparing for energy constraints and matters raised by city council were also presented. The report also demonstrated how an energy-based strategy could be paid for and its components approved. The next steps for Hamilton were also identified. refs., tabs., figs

  7. Hamilton's principle for beginners

    International Nuclear Information System (INIS)

    Brun, J L

    2007-01-01

    I find that students have difficulty with Hamilton's principle, at least the first time they come into contact with it, and therefore it is worth designing some examples to help students grasp its complex meaning. This paper supplies the simplest example to consolidate the learning of the quoted principle: that of a free particle moving along a line. Next, students are challenged to add gravity to reinforce the argument and, finally, a two-dimensional motion in a vertical plane is considered. Furthermore these examples force us to be very clear about such an abstract principle

  8. Language, meaning, sense and reference: Matthew's passion ...

    African Journals Online (AJOL)

    Language, meaning, sense and reference: Matthew's passion narrative and Psalm 22. The passion narrative of Jesus as told by Matthew is a verbal enunciation which finds its place next to other passion narratives in which the narrator lets the protagonist use the words of the '1' person of Psalm 22 and in which the narrator ...

  9. William Rowan Hamilton: Mathematical genius

    Energy Technology Data Exchange (ETDEWEB)

    Wilkins, D.R. [School of Mathematics, Trinity College, Dublin (Ireland)]. E-mail: dwilkins@maths.tcd.ie

    2005-08-01

    This year Ireland celebrates the bicentenary of the mathematician William Rowan Hamilton, best remembered for 'quaternions' and for his pioneering work on optics and dynamics. Two centuries after his birth, the extent to which terms such as 'Hamiltonian' and 'Hamiltonian system' have entered the everyday language of mathematicians and physicists testifies to the continuing impact of the scientific work of William Rowan Hamilton. (U.K.)

  10. William Rowan Hamilton: Mathematical genius

    International Nuclear Information System (INIS)

    Wilkins, D.R.

    2006-01-01

    This year Ireland celebrates the bicentenary of the mathematician William Rowan Hamilton, best remembered for quaternions and for his pioneering work on optics and dynamics. Two centuries after his birth, the extent to which terms such as Hamiltonian and Hamiltonian system have entered the everyday language of mathematicians and physicists testifies to the continuing impact of the scientific work of William Rowan Hamilton. (U.K.)

  11. The Gospel of Matthew: Reconfigured Torah

    Directory of Open Access Journals (Sweden)

    Richard B. Hays

    2005-10-01

    Full Text Available This essay surveys the evangelist Matthew’s reading of Israel’s Scripture. Rather than focusing only on Matthew’s distinctive formula quotations, we must observe the subtler ways that Matthew evokes scriptural images and patterns. The essay highlights four major aspects of Matthew’s reading of Scripture. (1 Matthew reads Israel’s Scripture as a story that highlights election, kingship, exile, and messianic salvation as the end of exile. (2 Matthew reconfigures Torah into a call for radical transformation of the heart. (3 Matthew highlights Scripture’s call for mercy, particularly by emphasizing Hosea 6:6 as the hermeneutical key to Torah. (4 Matthew interprets the mission to the Gentiles as the fulfilment of Israel’s destiny and the active embodiment of the authority of the Son of Man (Dn 7:13-14 over the whole world. Jointly taken, these strategies of interpretation produce a striking reconfiguration of Israel’s Torah.

  12. Unified Symmetry of Hamilton Systems

    International Nuclear Information System (INIS)

    Xu Xuejun; Qin Maochang; Mei Fengxiang

    2005-01-01

    The definition and the criterion of a unified symmetry for a Hamilton system are presented. The sufficient condition under which the Noether symmetry is a unified symmetry for the system is given. A new conserved quantity, as well as the Noether conserved quantity and the Hojman conserved quantity, deduced from the unified symmetry, is obtained. An example is finally given to illustrate the application of the results.

  13. Regeneration and resurrection in Matthew – Peasants in campo ...

    African Journals Online (AJOL)

    2010-12-10

    Dec 10, 2010 ... University of Pretoria, South ... These concepts lead to Matthew's reading3: 1. .... The idea of the kingdom of God can be viewed as an apocalyptic alternative to ... Matthew completes a circular movement when his 'genesis'.

  14. Matthew Arnold and Minimal Competency Testing.

    Science.gov (United States)

    Tuman, Myron C.

    1979-01-01

    Presents arguments by Robert Lowe and Matthew Arnold on the 19th century British "Payment by Results" Plan, whereby schools received funds for students who passed minimal competency tests. Emphasizes that the Victorian experience produced acrimonious teachers with low morale and encourages contemporary minimal testing advocates not to…

  15. The kingdom of heaven and Matthew 10

    Directory of Open Access Journals (Sweden)

    Jacob J. Scholtz

    2014-08-01

    Full Text Available This article proposes that the mission discourse in Matthew 10 is a single mission assignment that covers two distinct time periods when the gospel of the kingdom is preached. This assignment commenced during Christ’s first advent when the 12 apostles preached the gospel of the kingdom only in Israel. However, as a result of ‘this generation’ committing the unpardonable sin, this assignment became postponed until it will be resumed in the Tribulation when the coming King will authorise Jewish messengers to preach the gospel of the kingdom again – this time as a witness to all the nations. Based on this view of the mission discourse in Matthew 10, this article proposes a chiastic structure for Matthew 9:36−11:1a. Each section of this text will then be briefly discussed. Although the Church can make applications from this discourse, it is argued that Matthew 10:5b−42 does not refer to the Church age.

  16. Fighting, Anger, Frustration and Tears: Matthew's Story of Hegemonic Masculinity

    Science.gov (United States)

    Keddie, Amanda

    2006-01-01

    This paper draws on Matthew's story to illustrate the conflicting discourses of being a boy and being a student. Matthew is 12 years old and in Grade Six, his final year at Banrock Primary (a K-6 Australian State School). School is far from a happy place for Matthew--his tearful accounts of his combative relationships with his peers and his…

  17. Essays on Earnings Predictability

    DEFF Research Database (Denmark)

    Bruun, Mark

    This dissertation addresses the prediction of corporate earnings. The thesis aims to examine whether the degree of precision in earnings forecasts can be increased by basing them on historical financial ratios. Furthermore, the intent of the dissertation is to analyze whether accounting standards...... forecasts are not more accurate than the simpler forecasts based on a historical timeseries of earnings. Secondly, the dissertation shows how accounting standards affect analysts’ earnings predictions. Accounting conservatism contributes to a more volatile earnings process, which lowers the accuracy...... of analysts’ earnings forecasts. Furthermore, the dissertation shows how the stock market’s reaction to the disclosure of information about corporate earnings depends on how well corporate earnings can be predicted. The dissertation indicates that the stock market’s reaction to the disclosure of earnings...

  18. Women's Earnings: An Overview.

    Science.gov (United States)

    Bowler, Mary

    1999-01-01

    Over the past 20 years, women's real earnings rose whereas those of men declined. Even as the gender pay gap narrowed, earnings differences between white women and black and Hispanic women continued to grow. (Author)

  19. The Entrepreneurial Earnings Puzzle

    DEFF Research Database (Denmark)

    Chen, Jing; Åstebro, Thomas

    2014-01-01

    A review of recent evidence on relative earnings from entrepreneurship versus wage work presents a puzzle: why do individuals become entrepreneurs when entrepreneurs on average apparently earn less than employees? After considering several potential explanations, we empirically analyze one: income...

  20. Mendeteksi Earning Management

    Directory of Open Access Journals (Sweden)

    Ahim Abdurahim

    2015-12-01

    Full Text Available Artikel ini membahas perkembangan model-model yang dapat digunakan untuk mendeteksi adanya earnings management berdasarkan akrual (accrual-based models. Masing-masing model memiliki asumsi dan metoda yang berbeda dalam mendeteksi adanya earnings management. Masing-masing model memiliki kelemahan-kelemahan yang melekat disamping kelebihan-kelebihan yang dimilikinya. Dari keempat model yang dapat digunakan untuk mendeteksi earnings management yaitu, Healy Model, DeAngelo Model, Jones model, Modified Jones model dan Industry model, diuji oleh Dechow et al. (1995, dalam hal tingkat keakuratannya dalam mendeteksi adanya earnings management. Masing-masing model diuji tingkat kemungkinannya memiliki kesalahan dalam mengukur adanya earnings management dengan tipe kesalahan I dan tipe kesalahan II. Hasilnya menunjukkan bahwa sangat penting bagi para pengguna laporan keuangan untuk menginvestigasi faktor-faktor yang mendorong timbulnya earnings management yang berkaitan dengan kinerja keuangan perusahaan. Hasil lain diperoleh pula bahwa modified Jones Model (1991 memiliki kemampuan yang baik untuk mendeteksi adanya earnings management. 

  1. High-Order Hamilton's Principle and the Hamilton's Principle of High-Order Lagrangian Function

    International Nuclear Information System (INIS)

    Zhao Hongxia; Ma Shanjun

    2008-01-01

    In this paper, based on the theorem of the high-order velocity energy, integration and variation principle, the high-order Hamilton's principle of general holonomic systems is given. Then, three-order Lagrangian equations and four-order Lagrangian equations are obtained from the high-order Hamilton's principle. Finally, the Hamilton's principle of high-order Lagrangian function is given.

  2. Hamilton-Jacobi theory of continuos systems

    International Nuclear Information System (INIS)

    Guler, Y.

    1987-01-01

    The Hamilton-Jacobi partial differential equation for classical field systems is obtained in a 5n-dimensional phase space and it is integrated by the method of characteristics. Space-time partial derivatives of Hamilton's principal functions S μ (Φ i , x v ) (μ, v = 1, 2, 3, 4) are identified as the energy-momentum tensor of the system

  3. The kingdom of heaven and Matthew 10

    Directory of Open Access Journals (Sweden)

    Jacob J. Scholtz

    2014-08-01

    Full Text Available This article proposes that the mission discourse in Matthew 10 is a single mission assignment that covers two distinct time periods when the gospel of the kingdom is preached. This assignment commenced during Christ’s first advent when the 12 apostles preached the gospel of the kingdom only in Israel. However, as a result of ‘this generation’ committing the unpardonable sin, this assignment became postponed until it will be resumed in the Tribulation when the coming King will authorise Jewish messengers to preach the gospel of the kingdom again – this time as a witness to all the nations. Based on this view of the mission discourse in Matthew 10, this article proposes a chiastic structure for Matthew 9:36−11:1a. Each section of this text will then be briefly discussed. Although the Church can make applications from this discourse, it is argued that Matthew 10:5b−42 does not refer to the Church age. Die koninkryk van die hemele en Matteus 10. Hierdie artikel bespreek die sendingdiskoers in Matteus 10 en beweer dat dit ’n enkele sendingopdrag is wat twee diskrete tydperiodes dek wanneer die evangelie van die koninkryk verkondig is. Hierdie sendingopdrag is tydens Christus se eerste koms aan die 12 apostels gegee om die evangelie van die koninkryk net in Israel te verkondig. Omdat ‘hierdie geslag’ die onvergeeflike sonde gedoen het, is hierdie sendingopdrag uitgestel en sal hervat word tydens die Verdrukking wanneer die komende Koning Joodse boodskappers sal magtig om weer die evangelie van die koninkryk te verkondig – hierdie keer tot getuienis vir al die nasies. Hierdie artikel stel ’n chiastiese struktuur vir Matteus 9:36−11:1a voor wat gebaseer is op hierdie siening van die sendingdiskoers in Matteus 10. Daarna word elke afdeling van die teks kortliks bespreek. Alhoewel die Kerk toepassings uit hierdie diskoers kan maak, word geargumenteer dat Matteus 10:5b−42 nie na die Kerk-era verwys nie.

  4. Incentives and Earnings Growth

    DEFF Research Database (Denmark)

    Frederiksen, Anders

    2013-01-01

    The career prospects of newly recruited employees differ substantially within an organization. The stars experience considerable growth in earnings; others can hardly maintain their entry salaries. This article sheds light on the mechanisms generating the observed heterogeneity in earnings growth...... by investigating the effects that explicit short-run incentives and implicit incentives have on earnings growth. The model’s predictions are tested using personnel records from a large bank and are found to be consistent with the observed earnings growth during the first half of the employees’ careers....

  5. The influence of Greek drama on Matthew's Gospel

    African Journals Online (AJOL)

    2014-05-20

    May 20, 2014 ... This article presents the Greek influence on the genre of Matthew's text. Greek and Roman .... Matthew's Gospel, it is necessary to examine the basic make- up of Greek .... purpose of the chorus was to depict the reaction of the people in the audience. ..... in Knowing Jesus and his friends better, viewed 18 ...

  6. Regeneration and resurrection in Matthew – Peasants in campo ...

    African Journals Online (AJOL)

    The article aimed to describe the distinctive element in the use of the motif of the resurrection in the Gospel of Matthew in comparison with Mark, Luke and the Sayings Gospel Q. It argued that the distinctive element occurs where parallel texts in Luke 22:24–30, Matthew 19:27–29 and Mark 10:28–31 converge.

  7. The Gospel of Matthew and women

    Directory of Open Access Journals (Sweden)

    P.J.J. Botha

    2003-08-01

    Full Text Available Matthew obviously reveals no concern with gender roles and issues about female leadership. This Gospel simply perceives such issues from the perspective of conventional patriarchal terms within the Roman household ideology, at best believing “collegiality” to be proper for his community. In order to avoid biblicistic and/or fundamentalistic theological reflection these issues should be acknowledged in our “wrestling” with Scripture. At the same time Matthew’s vision of God and the abundant righteousness demanded allow us to go beyond Matthew’s treatment of women and radicalise not only the implicit call to equity in our tradition but even our own context’s emphasis on equality.

  8. What light does Matthew's use of Mark in Matthew 1–4 throw on ...

    African Journals Online (AJOL)

    2016-06-30

    Jun 30, 2016 ... use of Mark in these chapters is confined largely to Matthew 3–4, this article will ... that to add material is also a way of responding to Mark, so will give just as much attention to .... judgement (13:41–43; 25:31) with parallels in the Parables of ... Christology which would have gone far too far for most Jews.

  9. Industry earnings plummet 34%

    International Nuclear Information System (INIS)

    Price, R.B.; Sanders, V.

    1993-01-01

    This paper reports that earnings for the first 9 months of 1992 plunged from the year ago level for a sample of U.S. oil and gas companies. However, increased natural gas prices sparked improvement in the third quarter. Year to date earnings for a group of integrated and nonintegrated companies fell 34% to $8.6 billion compared to a year ago on revenues that fell less than 1%. But third quarter earnings for the group jumped 28% to $3.3 billion on revenues that increased 7% to $119.9 billion. Special charges for restructuring, writedowns, and property dispositions continued to affect companies in the third quarter

  10. Earned Value Management System

    Data.gov (United States)

    US Agency for International Development — EVMS is a system for measuring project performance and progress in an objective manner by supporting earned value management. EVMS has the ability to combine...

  11. Earnings management to avoid earnings decreases and losses

    DEFF Research Database (Denmark)

    Schøler, Finn

    2005-01-01

    This study focuses on earnings management by investigating the frequency distribution of the reported earnings (changes) by use of the approach documented by Burgstahler & Dichev (1997). In this study, it is investigated whether Danish firms use earnings management to avoid earnings decreases (an...... losses); and second: firm managers control "manageable" accounting accruals in anticipation of managing earnings....... losses) by examining the earnings (changes) frequency distribution. This approach captures neither the magnitude nor how earnings are managed. Consequently, the relation between main "manageable" elements of working capital, current assets (among these the key components inventory and accounts receivable......) and current liabilities, and reported earnings (changes) are examined. To address the problem further the modified Jones (1991) model is used to identify and separate discretionary accruals in order to identify pre-managed earnings (changes). The frequency distribution of these calculated premanaged earnings...

  12. Hamilton's indicators of the force of selection

    DEFF Research Database (Denmark)

    Baudisch, Annette

    2005-01-01

    To quantify the force of selection, Hamilton [Hamilton, W. D. (1966) J. Theor. Biol. 12, 12-45] derived expressions for the change in fitness with respect to age-specific mutations. Hamilton's indicators are decreasing functions of age. He concluded that senescence is inevitable: survival...... and fertility decline with age. I show that alternative parameterizations of mutational effects lead to indicators that can increase with age. I then consider the case of deleterious mutations with age-specific effects. In this case, it is the balance between mutation and selection pressure that determines...... the equilibrium number of mutations in a population. In this balance, the effects of different parameterizations cancel out, but only to a linear approximation. I show that mutation accumulation has little impact at ages when this linear approximation holds. When mutation accumulation matters, nonlinear effects...

  13. Fifty years with the Hamilton scales for anxiety and depression. A tribute to Max Hamilton.

    Science.gov (United States)

    Bech, P

    2009-01-01

    From the moment Max Hamilton started his psychiatric education, he considered psychometrics to be a scientific discipline on a par with biochemistry or pharmacology in clinical research. His clinimetric skills were in operation in the 1950s when randomised clinical trials were established as the method for the evaluation of the clinical effects of psychotropic drugs. Inspired by Eysenck, Hamilton took the long route around factor analysis in order to qualify his scales for anxiety (HAM-A) and depression (HAM-D) as scientific tools. From the moment when, 50 years ago, Hamilton published his first placebo-controlled trial with an experimental anti-anxiety drug, he realized the dialectic problem in using the total score on HAM-A as a sufficient statistic for the measurement of outcome. This dialectic problem has been investigated for more than 50 years with different types of factor analyses without success. Using modern psychometric methods, the solution to this problem is a simple matter of reallocating the Hamilton scale items according to the scientific hypothesis under examination. Hamilton's original intention, to measure the global burden of the symptoms experienced by the patients with affective disorders, is in agreement with the DSM-IV and ICD-10 classification systems. Scale reliability and obtainment of valid information from patients and their relatives were the most important clinimetric innovations to be developed by Hamilton. Max Hamilton therefore belongs to the very exclusive family of eminent physicians celebrated by this journal with a tribute. 2009 S. Karger AG, Basel.

  14. Earned value project management

    CERN Document Server

    Fleming, Quentin W

    2010-01-01

    Organizations that follow the principles of good Earned Value Management (EVM) create an environment that allows teams to successfully operate and thrive ? even in the face of challenges that could negatively impact their projects. Earned Value Project Management (EVPM) is a methodology used to measure and communicate the real physical progress of a project taking into account the work completed, the time taken and the costs incurred to complete that work. As a result, EVPM allows more educated and effective management decision-making, which helps evaluate and control project risk by measuring project progress in monetary terms. In the first two editions of Earned Value Project Management, Quentin W. Fleming and Joel M. Koppelman provided guidance for project management practitioners already familiar with EVPM, was well as those who were new to the use of this technique. The third edition expanded the information available on of EVPM for medium and smaller projects while still being relevant for larger projec...

  15. Measuring Social Capital in Hamilton, Ontario

    Science.gov (United States)

    Kitchen, Peter; Williams, Allison; Simone, Dylan

    2012-01-01

    Social capital has been studied by academics for more than 20 years and within the past decade there has been an explosion of growth in research linking social capital to health. This paper investigates social capital in Hamilton, Ontario by way of a telephone survey of 1,002 households in three neighbourhood groups representing high, mixed and…

  16. Algebra and Geometry of Hamilton's Quaternions

    Indian Academy of Sciences (India)

    2016-08-26

    Aug 26, 2016 ... ... Public Lectures · Lecture Workshops · Refresher Courses · Symposia. Home; Journals; Resonance – Journal of Science Education; Volume 21; Issue 6. Algebra and Geometry of Hamilton's Quaternions: 'Well, Papa, Can You Multiply Triplets?' General Article Volume 21 Issue 6 June 2016 pp 529-544 ...

  17. Evocative allusions in Matthew: Matthew 5:5 as a test case

    Directory of Open Access Journals (Sweden)

    Robert L. Brawley

    2003-10-01

    Full Text Available Combining theories of intertextuality and abductive reasoning, this article demonstrates the figurative nature of scriptural allusions in Matthew. Allusions form figurations that open new perspectives for readers inasmuch as the source text and the new text stand in a tensive relationship in which each modifies the other and in which together they evoke meaning beyond the mere sum of the two independent texts. Allusions also form figurations inasmuch as arguments that are analogous to logic. Surprising, original, uncanny correlations between the source text and the new text involve what Charles Peirce called abductive reasoning which also challenges constructs of reality. This article interprets Matthew 5:5 as an allusion to the Abrahamic promise of the inheritance of the land and the blessing of all the families of the earth mediated through Psalm 36 (LXX and describes the figurative nature of the allusion using Harold Bloom’s revisionary ratios. Another version of the article will also be published in Kim, P & Ringe, S (eds, Literary encounters with the reign of God: Essays in honor of Robert C Tannehill, Harrisburg, PA: Trinity Press International (Forthcoming.

  18. Earned Value Management

    CERN Document Server

    Ferguson, J

    2002-01-01

    Earned Value Management is a methodology used to measure and communicate the real physical progress of a project and show its true cost situation. This tool was developed by the US Department of Defense in 1967 and later used successfully for monitoring DOE projects, in particular the US LHC accelerator project. A clear distinction must be made between an earned value management system and other tools under consideration or already existing at CERN which permit accurate predictions of the amount and date of future payments or a detailed follow up of contracts.

  19. Personality, Education and Earnings

    Science.gov (United States)

    Silles, Mary A.

    2010-01-01

    Economists are only beginning to understand the relationship between personality traits and economic outcomes. This paper examines the influence of childhood social maladjustment on cognitive development, labor market earnings and career progression using longitudinal data drawn from the National Child Development Study. Net of differences in…

  20. Earned Income Tax Credit

    NARCIS (Netherlands)

    F.M. van Oers; R.A. de Mooij (Ruud)

    1998-01-01

    textabstractIn recent policy discussions in the Netherlands, the Earned Income Tax Credit (EITC) has been put forward as an effective instrument to reduce the unemployment rate among low-skilled workers. Using the MIMIC model, this article shows that a targeted EITC at low incomes indeed seems

  1. Presentation of 2004 earnings

    International Nuclear Information System (INIS)

    2005-03-01

    This presentation offers financial information on the AREVA Group earnings for the year 2004. With manufacturing facilities in over 40 countries and a sales network in over 100, Areva offers customers technological solutions for nuclear power generation and electricity transmission and distribution. The Group also provides interconnect systems to the telecommunications, computer and automotive markets. (A.L.B.)

  2. Industry Valuation Driven Earnings Management

    NARCIS (Netherlands)

    T. Jiao (Tao); G.M.H. Mertens (Gerard); P.G.J. Roosenboom (Peter)

    2007-01-01

    textabstractThis paper investigates whether industry valuation impacts firms’ earnings management decisions. Existing accounting literature assumes that industry valuation has a constant impact on this decision. We argue that a higher industry valuation increases the perceived benefits of earnings

  3. Engaging in Earnings Management to Avoid Negative Earnings

    Directory of Open Access Journals (Sweden)

    Imam Subekti

    2010-04-01

    Full Text Available The purpose of this study is to investigate the earnings management behavior of companies listed in the Indonesia Stock Exchange (ISE. Specifically, the study investigates whether companies engaging in real earnings management or accrual management intent to avoid negative earnings; it also examines whether earnings management behavior supports efficient contracting or opportunistic behavior perspective. The sample of this study comprised 166 firm-years of manufacturing industrial sector during the period 2004 – 2005. Using multiple regressions, the study finds evidence that the companies engage in both earnings management, which are discretionary expenses (proxy of real earnings management and accruals management. This evidence supports the studies of Graham, Harvey, & Rajgopal (2005 and Roychowdhury (2006. Another result shows that the real earnings management conducted by the companies is efficient partially, while the accruals management is opportunistic.

  4. Hamiltonization of theories with degenerate coordinates

    International Nuclear Information System (INIS)

    Gitman, D.M.; Tyutin, I.V.

    2002-01-01

    We consider a class of Lagrangian theories where part of the coordinates does not have any time derivatives in the Lagrange function (we call such coordinates degenerate). We advocate that it is reasonable to reconsider the conventional definition of singularity based on the usual Hessian and, moreover, to simplify the conventional hamiltonization procedure. In particular, in such a procedure, it is not necessary to complete the degenerate coordinates with the corresponding conjugate momenta

  5. Hamiltonization of theories with degenerate coordinates

    Energy Technology Data Exchange (ETDEWEB)

    Gitman, D.M. E-mail: gitman@fma.if.usp.br; Tyutin, I.V. E-mail: tyutin@lpi.ru

    2002-05-27

    We consider a class of Lagrangian theories where part of the coordinates does not have any time derivatives in the Lagrange function (we call such coordinates degenerate). We advocate that it is reasonable to reconsider the conventional definition of singularity based on the usual Hessian and, moreover, to simplify the conventional hamiltonization procedure. In particular, in such a procedure, it is not necessary to complete the degenerate coordinates with the corresponding conjugate momenta.

  6. Review article: The mountain motif in the plot of Matthew

    Directory of Open Access Journals (Sweden)

    Gert J. Volschenk

    2010-09-01

    Full Text Available This article reviewed T.L. Donaldson’s book, Jesus on the mountain: A study in Matthean theology, published in 1985 by JSOT Press, Sheffield, and focused on the mountain motif in the structure and plot of the Gospel of Matthew, in addition to the work of Donaldson on the mountain motif as a literary motif and as theological symbol. The mountain is a primary theological setting for Jesus’ ministry and thus is an important setting, serving as one of the literary devices by which Matthew structured and progressed his narrative. The Zion theological and eschatological significance and Second Temple Judaism serve as the historical and theological background for the mountain motif. The last mountain setting (Mt 28:16–20 is the culmination of the three theological themes in the plot of Matthew, namely Christology, ecclesiology and salvation history.

  7. Fifty years with the Hamilton scales for anxiety and depression. A tribute to Max Hamilton

    DEFF Research Database (Denmark)

    Bech, P; Bech, P

    2009-01-01

    as the method for the evaluation of the clinical effects of psychotropic drugs. Inspired by Eysenck, Hamilton took the long route around factor analysis in order to qualify his scales for anxiety (HAM-A) and depression (HAM-D) as scientific tools. From the moment when, 50 years ago, Hamilton published his first...... placebo-controlled trial with an experimental anti-anxiety drug, he realized the dialectic problem in using the total score on HAM-A as a sufficient statistic for the measurement of outcome. This dialectic problem has been investigated for more than 50 years with different types of factor analyses without...

  8. a perspective from matthew 25:31-46

    African Journals Online (AJOL)

    when dealing with the latter situation, as is so masterly done in the book by. Moberly ..... out (Mt 20:15), not the strict economic law of wages being paid according ..... Ethical responsibility and human wholeness in Matthew 25:31-46. Harvard.

  9. The influence of Greek drama on Matthew's Gospel | Warner | HTS ...

    African Journals Online (AJOL)

    This article presents the Greek influence on the genre of Matthew's text. Greek and Roman tragedy is examined, from which the five basic elements of tragedy are identified. A brief examination of the characters in the Matthean text is done to identify Greek cultural influences on the structuring of the Gospel. This study offers ...

  10. MEEK OR OPPRESSED? READING MATTHEW 5:5 IN CONTEXT

    African Journals Online (AJOL)

    According to the Gospel of Matthew 5:5, Jesus pronounces a blessing on “the meek” ...... of one's land to the poor (J.T. Pe'ah, I, 15 b, 39). .... including the Sermon on the Plain (Matt 5:3-7:27 and Luke 6:20-49). ... New York: Harper Collins.

  11. Interpreting the visio Dei in Matthew 5:8

    African Journals Online (AJOL)

    2012-01-16

    Jan 16, 2012 ... With these scholarly meticulous methods, on the one hand, and less ...... Gundry, R.H., 1994, Matthew: A Commentary on his handbook for a mixed church ... Lane, T., 2007, A concise history of Chrisfian thought, T&T Clark, ...

  12. HOSEA 6:6 AND IDENTITY FORMATION IN MATTHEW

    African Journals Online (AJOL)

    that the verse is of particular importance to the first evangelist. Secondly, in .... contributed significantly to the understanding of Matthew's text. The LXX .... abolish the temple, but to reform it by stressing inner purity and not mere ritual purity ... prostitutes are entering the kingdom of God ahead of you”) probably relates to the ...

  13. Power and authority in Matthew's gospel | Viljoen | Acta Theologica

    African Journals Online (AJOL)

    Besides the strenuous relation of Matthew's community with non-Christian kinfolk, his text also reveals an underlying conflict with Roman Imperial ideology. Herod, Antipas and Pilate specifically impersonate this foreign domination. Apparently these figures have unlimited power which leaves Jesus and his followers as ...

  14. Jesus' affection towards children and Matthew's tale of two kings ...

    African Journals Online (AJOL)

    ... of Jesus' public ministry within the context of Jesus' relationship to children. Jesus' baptism by John (Mt 3:15) and Jesus' entry into Jerusalem (Mt 21:1-17) form the two poles of his ministry in Matthew. Both episodes are described as a kind of “cleansing of the temple”. Both incidents were (in a midrash fashion) understood ...

  15. MATTHEW'S SITZ IM LEBEN AND THE EMPHASIS ON THE TORAH

    African Journals Online (AJOL)

    Acta Theologica ... such as would be expected from letters (Bauckham 1998:48). Yet the ... it in other words; the Sitz im Leben der alten Kirche can indirectly be .... 4 Along with most scholars I assume that Matthew was written some time after.

  16. Personality, IQ, and Lifetime Earnings

    DEFF Research Database (Denmark)

    Gensowski, Miriam

    2014-01-01

    Talented individuals are seen as drivers of long-term growth, but how do they realize their full potential? In this paper, I show that lifetime earnings of high-IQ men and women are substantially influenced by their personality traits, in addition to intelligence and education. Personality traits......, as identified in a factor model, significantly affect earnings, but not for young workers. The effects are furthermore heterogeneous by educational attainment. For women, personality traits do not affect family earnings in the same way as own earnings. Personality and IQ also influence earnings indirectly...... through education, which has sizeable positive rates of return for men in this sample. Women’s returns to education past a bachelor’s degree are lowered through worse marriage prospects, which offset gains to education in terms of own earnings. The causal effect of education is identified through matching...

  17. Birth Order, Schooling, and Earnings.

    OpenAIRE

    Behrman, Jere R; Taubman, Paul

    1986-01-01

    Birth-order effects are posited by many to affect earnings and schooling. The authors show how such effects can be interpreted to shift either the earnings possibility frontier for siblings or parental preferences. The authors find empirical evidence for birth- order effects on (age-adjusted) schooling and on earnings for young U.S. adults, though the latter is not robust for all specifications. The examination of intrahousehold allocations suggests that these birth-order differences occur, d...

  18. Obesity, Unemployment, and Earnings

    Directory of Open Access Journals (Sweden)

    Juho Härkönen

    2011-11-01

    Full Text Available The article analyses the effects of obesity—a clear signal of weight abnormality—on unemployment and earnings among Finnish men and women. Our empirical data consist of the last four waves (waves 4 to 8 of the Finnish section of the European Community Household Panel (ECHP data collected between 1998 and 2001. According to our results, obese women have a significantly higher risk of unemployment (even after controlling for age, level of education and other related factors, than women who are not obese. Furthermore, the generally weaker occupational positions of obese women tend to translate to lower earnings. Overall, obese women are more likely to have weaker labour market attachment  and hold socio-economically weaker positions. Similar results were not found among men. Thus, our results indicate the presence of gender discrimination in the Finnish labour market. In the conclusions we further discuss weight related impacts on succeeding in the labour market, but also its role as a possible risk factor in drifting away from employment. We reflect on this issue as a form of inequality that can have an increasing significance in the future.

  19. 7 CFR 1767.25 - Retained earnings.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Retained earnings. 1767.25 Section 1767.25....25 Retained earnings. The retained earnings accounts identified in this section shall be used by all RUS borrowers. Retained Earnings 433-439 [Reserved] Retained Earnings 433-439 [Reserved] ...

  20. Earnings, employment and income inequality

    NARCIS (Netherlands)

    Salverda, W.; Haas, C.; Salverda, W.; Nolan, B.; Checchi, D.; Marx, I.; McKnight, A.; Tóth, I.G.; van de Werfhorst, H.

    2014-01-01

    This chapter demonstrates the importance of labour earnings for income and income inequality -also among top incomes. With a focus on employees and Europe, the chapter elaborates on the relationship between the household income distribution and the individual earnings distribution. On the one hand,

  1. Viscous warm inflation: Hamilton-Jacobi formalism

    Science.gov (United States)

    Akhtari, L.; Mohammadi, A.; Sayar, K.; Saaidi, Kh.

    2017-04-01

    Using Hamilton-Jacobi formalism, the scenario of warm inflation with viscous pressure is considered. The formalism gives a way of computing the slow-rolling parameter without extra approximation, and it is well-known as a powerful method in cold inflation. The model is studied in detail for three different cases of the dissipation and bulk viscous pressure coefficients. In the first case where both coefficients are taken as constant, it is shown that the case could not portray warm inflationary scenario compatible with observational data even it is possible to restrict the model parameters. For other cases, the results shows that the model could properly predicts the perturbation parameters in which they stay in perfect agreement with Planck data. As a further argument, r -ns and αs -ns are drown that show the acquired result could stand in acceptable area expressing a compatibility with observational data.

  2. Hamilton y el Descubrimiento de los Cuaterniones

    Directory of Open Access Journals (Sweden)

    José Manuel Sánchez Muñoz

    2011-10-01

    Full Text Available Este artículo pretende ofrecer una visión general del descubrimiento de los llamados cuaterniones por parte del matemático irlandés William Rowan Hamilton. Se pretende dar al lector algunos detalles del nacimiento de los números imaginarios en el siglo XVI, su interpretación geométrica a principios del siglo XIX, y la extensión del plano complejo a las tres dimensiones a través de los cuaterniones, que abrirían el paso al estudio y el desarrollo de las nuevas álgebras no conmutativas y a una nueva interpretación tridimensional de la realidad física.

  3. A hermeneutic of justice. Justice as discernment in Matthew ...

    African Journals Online (AJOL)

    In some important dictionaries for the study of the New Testament, δικαιοσύνη has two meanings: justice in the sense of distributive justice and righteousness as a relational notion. In Matthew, we discover that the word concerns a threefold loyalty: loyalty to the law, loyalty to fellow people, and loyalty to the will of God. In the ...

  4. Hamilton-Jacobi-Bellman equations for quantum control | Ogundiran ...

    African Journals Online (AJOL)

    The aim of this work is to study Hamilton-Jacobi-Bellman equation for quantum control driven by quantum noises. These noises are annhihilation, creation and gauge processes. We shall consider the solutions of Hamilton-Jacobi-Bellman equation via the Hamiltonian system measurable in time. JONAMP Vol. 11 2007: pp.

  5. 78 FR 9001 - Airworthiness Directives; Hamilton Sundstrand Corporation Propellers

    Science.gov (United States)

    2013-02-07

    ... airplane. The Hamilton Sundstrand investigation revealed some of their auxiliary feathering pump motors had internal corrosion that may cause the stator magnets in the pump motor to fail and rotate into the path of... using certain Hamilton Sundstrand Corporation auxiliary pumps and motors (auxiliary feathering pumps...

  6. 47 CFR 32.4550 - Retained earnings.

    Science.gov (United States)

    2010-10-01

    ... FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4550 Retained earnings. (a) This account shall include the undistributed balance of retained earnings derived from the...

  7. Earnings Public-Use File, 2006

    Data.gov (United States)

    Social Security Administration — Social Security Administration released Earnings Public-Use File (EPUF) for 2006. File contains earnings information for individuals drawn from a systematic random...

  8. Personality, IQ, and Lifetime Earnings

    DEFF Research Database (Denmark)

    Gensowski, Miriam

    2018-01-01

    This paper estimates the effects of personality traits and IQ on lifetime earnings of the men and women of the Terman study, a high-IQ U.S. sample. Age-by-age earnings profiles allow a study of when personality traits affect earnings most, and for whom the effects are strongest. I document...... a concave life-cycle pattern in the payoffs to personality traits, with the largest effects between the ages of 40 and 60. An interaction of traits with education reveals that personality matters most for highly educated men. The largest effects are found for Conscientiousness, Extraversion...

  9. Management Information & Control for Earnings

    Data.gov (United States)

    Social Security Administration — Provides the ability to track and manage earnings inquiries from the general public by automated selection of cases for quality review. It also provides Management...

  10. Social desirability of earnings tests

    OpenAIRE

    Cremer, Helmuth; Lozachmeur, Jean-Marie; Pestieau, Pierre

    2006-01-01

    In many countries pension systems involve some form of earnings test; i.e., an invidual's benefits are reduced if he has labor income. This paper examines whether or not such earning tests emerge when pension system and income tax are optimally designed. We use a simple model with individuals differing both in productivity and their health status. The working life of an individual has two 'endings': an official retirement age at which he starts drawing pension benefits (while possibly supplem...

  11. Can earnings manipulation create value?

    OpenAIRE

    Anton Miglo

    2008-01-01

    Existing literature usually considers earnings manipulation to be a negative social phenomenon. We argue that earnings manipulation can be a part of the equilibrium relationships between firm's insiders and outsiders. We consider an optimal contract between an entrepreneur and an investor where the entrepreneur is subject to a double moral hazard problem (one being the choice of production effort and the other being intertemporal substitution, which consists of transferring cash flows between...

  12. Earnings Inequality in International Perspective

    OpenAIRE

    Peracchi, Franco

    1999-01-01

    The increase in dispersion of personal earnings in the USA has received considerable attention and has been analyzed extensively. The evidence for other countries is less systematic. There are a few comparative studies, but they tend to focus on descriptions of the overall distribution of income or earnings. This paper compares the USA with other countries in order to understand whether the US experience is relatively unique or is instead part of a global (or perhaps industrial countries) phe...

  13. Self-Esteem and Earnings

    OpenAIRE

    Drago, Francesco

    2008-01-01

    Recent research in economics suggests a positive association between self-esteem and earnings. A major problem in this literature is that from simple cross-sectional wage regressions it is not possible to conclude that self-esteem has a causal impact on earnings. While classical measurement error leads to an attenuation bias, reverse causality and omitted variable are likely to drive the OLS coefficient on self-esteem upward. Using the National Longitudinal Survey of Youth (NLSY) that adminis...

  14. Hamilton's equations for a fluid membrane

    International Nuclear Information System (INIS)

    Capovilla, R; Guven, J; Rojas, E

    2005-01-01

    Consider a homogeneous fluid membrane described by the Helfrich-Canham energy, quadratic in the mean curvature of the membrane surface. The shape equation that determines equilibrium configurations is fourth order in derivatives and cubic in the mean curvature. We introduce a Hamiltonian formulation of this equation which dismantles it into a set of coupled first-order equations. This involves interpreting the Helfrich-Canham energy as an action; equilibrium surfaces are generated by the evolution of space curves. Two features complicate the implementation of a Hamiltonian framework. (i) The action involves second derivatives. This requires treating the velocity as a phase-space variable and the introduction of its conjugate momentum. The canonical Hamiltonian is constructed on this phase space. (ii) The action possesses a local symmetry-reparametrization invariance. The two labels we use to parametrize points on the surface are themselves physically irrelevant. This symmetry implies primary constraints, one for each label, that need to be implemented within the Hamiltonian. The two Lagrange multipliers associated with these constraints are identified as the components of the acceleration tangential to the surface. The conservation of the primary constraints implies two secondary constraints, fixing the tangential components of the momentum conjugate to the position. Hamilton's equations are derived and the appropriate initial conditions on the phase-space variables are identified. Finally, it is shown how the shape equation can be reconstructed from these equations

  15. The renouncement of possessions according to Matthew 19:16–30

    African Journals Online (AJOL)

    2015-07-13

    Jul 13, 2015 ... of Jesus who adhered to a stricter ethic and those who did not (i.e. between religious virtuosi ... Jesus and the rich young man in Matthew 19:16–30 as the clearest example of a ..... in Matthew 19:16–29, a case can be made that most of the .... While Matthew often refers to the theme of reward for virtuous.

  16. Hamilton Place - Ontario Canadá

    Directory of Open Access Journals (Sweden)

    Garwood-Jones, T. P.

    1975-04-01

    Full Text Available Although comparatively modest as to its exterior, the interior of the theatre-auditorium Hamilton Place has been most successfully solved, both as regards design and acoustics. Construction techniques and elements have been utilized to achieve two different sections in one and the same hall with on one hand the capacity to be able to capture shades of the spoken word at theatrical functions and on the other to reproduce the sharpness and variety of orchestras and choirs. The following elements deserve special mention: the mobile wall which incorporates the orchestra into the hall by closing the proscenium arch; the two elevating platforms where the orchestra is placed; the vertical velvet surfaces, hung like banners which soften the repercussion of the sound; the mobile horizontal surfaces over the orchestra that direct and orient the sound. The most interesting construction techniques are: the subdivision of the building into different parts, each one with independent foundation so as to avoid the transmission of the sound from one section to the other; the texture of the brick walls that disperse the reflected sound; and the use of counterforts to create smaller more personal sections for varied use. The acoustic characteristics are improved by means of a sound installation, formed by small loudspeakers placed under each seat and by other bigger ones distributed in the walls that surround the hall. The building is completed by various service installations that are appropriate to this type of construction, as well as by a small theatre-studio for the rehearsals of the orchestra and the actors, while other functions are going on in the main hall.El teatro-auditorio Hamilton Place, aunque relativamente modesto por fuera, tiene soluciones muy afortunadas en el interior, tanto por su diseño como por su adecuación acústica. Se han utilizado elementos y técnicas constructivas destinadas a conseguir, en una única sala, dos espacios

  17. Convergent Difference Schemes for Hamilton-Jacobi equations

    KAUST Repository

    Duisembay, Serikbolsyn

    2018-01-01

    In this thesis, we consider second-order fully nonlinear partial differential equations of elliptic type. Our aim is to develop computational methods using convergent difference schemes for stationary Hamilton-Jacobi equations with Dirichlet

  18. Researcher Profile: An Interview with Axton Betz-Hamilton

    Directory of Open Access Journals (Sweden)

    Axton Betz-Hamilton

    2015-07-01

    Full Text Available Dr. Axton Betz-Hamilton teaches consumer studies courses at Eastern Illinois University, including Personal and Family Finance, Housing, and Consumer Issues. She conducts research on identity theft as well as financial abuse within families.

  19. Empty space-times with separable Hamilton-Jacobi equation

    International Nuclear Information System (INIS)

    Collinson, C.D.; Fugere, J.

    1977-01-01

    All empty space-times admitting a one-parameter group of motions and in which the Hamilton-Jacobi equation is (partially) separable are obtained. Several different cases of such empty space-times exist and the Riemann tensor is found to be either type D or N. The results presented here complete the search for empty space-times with separable Hamilton-Jacobi equation. (author)

  20. HMO penetration and physicians' earnings.

    Science.gov (United States)

    Hadley, J; Mitchell, J M

    1999-11-01

    The goal of this study is to estimate whether cross-sectional variations in enrollment in health maintenance organizations (HMOs) affected physicians' earnings and hourly income in 1990. Using data from a nationally representative sample of 4,577 younger physicians (penetration is endogenous and used the instrumental variables approach to obtain unbiased estimates. HMO penetration had a negative and statistically significant impact on physicians earnings in 1990. A doubling of the average level of HMO penetration in the market is estimated to reduce annual earnings by 7% to 10.7%, and hourly earnings by approximately 6% to 9%. It appears that HMOs were successful in reducing physicians' annual and per hour earnings in 1990, presumably through a combination of fewer visits and lower payment rates for people covered by HMOs. Although these results cannot be generalized to all physicians, the experience of a younger cohort of physicians may still be a good indicator of the future effects of HMOs because younger physicians may be more susceptible to market forces than older and more established physicians. Moreover, these results may be somewhat conservative because they reflect market behavior in 1990, several years before the rapid growth and more aggressive market behavior of HMOs in recent years.

  1. Market Response toward Accrual Earnings Management, Real Transactions, and Strategic Revenue Recognition - Earnings Management1

    Directory of Open Access Journals (Sweden)

    Windy Puspita Dewi

    2015-01-01

    Full Text Available This study investigates how the capital market response to a variety of earnings management tools i.e., accrual-based earnings management, real transaction activities, and strategic revenue recognition. We measure the market response to the information content of earnings by the earnings response coefficient (ERC. By using pooled-OLS regression from 748 firm-years data of public listed companies on the Indonesian Stock Exchange (IDX in 2004-2009, we find some evidence of a negative association between earnings response coefficients and information content of earnings that contained earnings management. Our study find that real transactions earnings management in operating activities has negative association with earnings response coefficient, but we do not find any evidence from the other earnings management tools. The findings of this study imply that the market participants are able to capture a certain kind of earnings management behaviour that may reduce the earnings response coefficient.

  2. Earnings Management, Value Relevance Of Earnings and Book Value of Equity

    OpenAIRE

    Subekti, Imam

    2013-01-01

    Previous studies examining relationship between earnings management and value relevance of accounting information show that earnings management decrease value relevance of accounting information. Generally, the studies apply accruals earnings management. In contrast, the present study applies integrated earnings management proxies i.e. real and accruals earnings manage-ment. Real earnings management proxies are measured by abnormal cash flow of operation, ab-normal production cost, and abnorm...

  3. The love for the poor neighbour: in memory of her (Matthew 26:6-13 ...

    African Journals Online (AJOL)

    This article explores whether the Jesus saying in Matthew 26:11 contradicts the Jesus tradition about caring for the poor. Bultmann's understanding of the love commandment provides a key to understanding this perceived paradox. On the one hand, in Matthew 19:21, Jesus says that to love one's neighbour as required by ...

  4. The Key for The gosPeL According To mATTheW

    African Journals Online (AJOL)

    K. Lee & F.P. Viljoen. The uLTimATe commission: The Key for The gosPeL. According To mATTheW. ABsTrAcT it is frequently acknowledged that the ultimate commission is important for understand ing the whole gospel of matthew. in this article, we investigate how several themes incorporated in the ultimate commission ...

  5. Matthew Crabbe, Myth-Busting China's Numbers: Understandig and Using China's Statistics

    DEFF Research Database (Denmark)

    Grünberg, Nis

    2014-01-01

    Book review of: Matthew Crabbe: Myth-Busting China's Numbers: Understandig and Using China's Statistics. Houndmills, Basingstoke: Palgrave Macmillan, 2014. 268 pp.......Book review of: Matthew Crabbe: Myth-Busting China's Numbers: Understandig and Using China's Statistics. Houndmills, Basingstoke: Palgrave Macmillan, 2014. 268 pp....

  6. The friendship of Matthew and Paul: A response to a recent trend in ...

    African Journals Online (AJOL)

    David Sim has argued that Matthew's so-called Great Commission (Mt 28:16–20) represents a direct anti-Pauline polemic. While this thesis may be theoretically possible and perhaps fits within the perspective of an earlier era in New Testament research, namely that of the Tübingen School, the evidence in both Matthew ...

  7. An Awkward Echo: Matthew Arnold and John Dewey. Research in Curriculum and Instruction

    Science.gov (United States)

    Dietz, Mark David

    2010-01-01

    Matthew Arnold, 19th century English poet, literary critic and school inspector, felt that each age had to determine that philosophy that was most adequate to its own concerns and contexts. This study looks at the influence that Matthew Arnold had on John Dewey and attempts to fashion a philosophy of education that is adequate for our own…

  8. Matthew's Messianic Shepherd-king: In search of “the lost sheep of ...

    African Journals Online (AJOL)

    p1243322

    in regard to the intricate symmetry of Matthew's Gospel (cf Davies and Allison 1988:58-72). Matthew's division of the Gospel .... 12 Luz (2005:21; cf also Davies and Allison 1988:385; and most recently Nolland 2005:172-. 74) would be characteristic of the ..... Early Christian literature, tr by R W Funk. Chicago, IL: University of ...

  9. The Gospel of Matthew, John the elder and the Papias tradition: A ...

    African Journals Online (AJOL)

    p1243322

    this effect was made by Irenaeus around the year 180, who said that Matthew ... 2005:50). The first of these is to establish the early date of Papias' writings, ..... was passing on a tradition that Matthew wrote his Gospel in a Hebrew style; in short ...

  10. Thoughts on Earned Value Assessments

    Science.gov (United States)

    Pido, Kelle

    2009-01-01

    This slide presentation reviews the concepts of Earned Value reporting and Earned Value Metrics (EVM) and the implementation for the Constellation Program. EVM is used to manage both the contract and civil service workforce, and used as a measure of contractor costs and performance. The Program EVM is not as useful for Level of Effort tasking, for either contractor, or civil service employees. Some issues and concerns in reference to EVM and the process for the use of EVM for Mission assurance are reviewed,

  11. Sexual orientation, disclosure and earnings

    NARCIS (Netherlands)

    Plug, E.; Berkhout, P.

    2008-01-01

    Gay/bisexual workers tend to earn less than other men. Does this occur because of discrimination or because of selection? In this paper we address this question and collect new information on workplace disclosure to separate out discrimination effects from selection effects. Using a large sample of

  12. Physical Attractiveness, Employment, and Earnings

    OpenAIRE

    Christian Pfeifer

    2011-01-01

    Survey data is used to estimate the impact of physical attractiveness rated by the interviewer as well as by the respondent on employment probability and labor income of men and women. In addition to mean linear and non-linear effects on earnings, simultaneous quantile regressions are applied to analyze heterogeneity across the wage distribution.

  13. Market liquidity around earnings announcements

    NARCIS (Netherlands)

    Pronk, M.

    2002-01-01

    Prior literature indicates that bid-ask spreads are higher and depths are lower around earnings announcements than during non-announcement periods. This thesis investigates two important aspects of this drop in market liquidity, namely (a) the ability of management to mitigate the drop in market

  14. Assessment of Risk of Cholera in Haiti following Hurricane Matthew.

    Science.gov (United States)

    Khan, Rakib; Anwar, Rifat; Akanda, Shafqat; McDonald, Michael D; Huq, Anwar; Jutla, Antarpreet; Colwell, Rita

    2017-09-01

    Damage to the inferior and fragile water and sanitation infrastructure of Haiti after Hurricane Matthew has created an urgent public health emergency in terms of likelihood of cholera occurring in the human population. Using satellite-derived data on precipitation, gridded air temperature, and hurricane path and with information on water and sanitation (WASH) infrastructure, we tracked changing environmental conditions conducive for growth of pathogenic vibrios. Based on these data, we predicted and validated the likelihood of cholera cases occurring past hurricane. The risk of cholera in the southwestern part of Haiti remained relatively high since November 2016 to the present. Findings of this study provide a contemporary process for monitoring ground conditions that can guide public health intervention to control cholera in human population by providing access to vaccines, safe WASH facilities. Assuming current social and behavioral patterns remain constant, it is recommended that WASH infrastructure should be improved and considered a priority especially before 2017 rainy season.

  15. Measuring earnings quality: Evidence from New Zealand

    Directory of Open Access Journals (Sweden)

    Muhammad Nurul Houqe

    2011-01-01

    Full Text Available We utilize two basic approaches to measure the quality of earnings which control two different dimensions of earnings management. The research design is structured primary on the basis of calculating two different measures of the quality of earnings on the industry level and on the company level. We calculate earnings quality for New Zealand public firms from the OSIRIS (http://www.osiris.com database for 2004-2007. This research concludes that various stakeholders should apply more than one measure for the quality of earning in order to have strong evidence about the level of quality before taking any corrective action or making any decision related to that company. If one company is having low quality of earning according to one technique and high quality of earnings according to another, the stakeholders cannot have a final conclusion about that company and they need more investigations and analysis to assess the quality of earnings

  16. Gap Analysis: Application to Earned Value Analysis

    OpenAIRE

    Langford, Gary O.; Franck, Raymond (Chip)

    2008-01-01

    Sponsored Report (for Acquisition Research Program) Earned Value is regarded as a useful tool to monitor commercial and defense system acquisitions. This paper applies the theoretical foundations and systematics of Gap Analysis to improve Earned Value Management. As currently implemented, Earned Value inaccurately provides a higher value for the work performed. This preliminary research indicates that Earned Value calculations can be corrected. Value Analysis, properly defined and enacted,...

  17. Improving the Measurement of Earnings Dynamics

    DEFF Research Database (Denmark)

    Daly, Moira K.; Hryshko, Dmytro; Manovskii, Iourii

    The stochastic process for earnings is the key element of incomplete markets models in modern quantitative macroeconomics. We show that a simple modification of the canonical process used in the literature leads to a dramatic improvement in the measurement of earnings dynamics in administrative....... Accounting for these effects enables more accurate analysis using quantitative models with permanent and transitory earnings risk, and improves empirical estimates of consumption insurance against permanent earnings shocks....

  18. A generalization of Hamilton's rule--love others how much?

    Science.gov (United States)

    Alger, Ingela; Weibull, Jörgen W

    2012-04-21

    According to Hamilton's (1964a, b) rule, a costly action will be undertaken if its fitness cost to the actor falls short of the discounted benefit to the recipient, where the discount factor is Wright's index of relatedness between the two. We propose a generalization of this rule, and show that if evolution operates at the level of behavior rules, rather than directly at the level of actions, evolution will select behavior rules that induce a degree of cooperation that may differ from that predicted by Hamilton's rule as applied to actions. In social dilemmas there will be less (more) cooperation than under Hamilton's rule if the actions are strategic substitutes (complements). Our approach is based on natural selection, defined in terms of personal (direct) fitness, and applies to a wide range of pairwise interactions. Copyright © 2011 Elsevier Ltd. All rights reserved.

  19. Solution Hamilton-Jacobi equation for oscillator Caldirola-Kanai

    Directory of Open Access Journals (Sweden)

    LEONARDO PASTRANA ARTEAGA

    2016-12-01

    Full Text Available The method allows Hamilton-Jacobi explicitly determine the generating function from which is possible to derive a transformation that makes soluble Hamilton's equations. Using the separation of variables the partial differential equation of the first order called Hamilton-Jacobi equation is solved; as a particular case consider the oscillator Caldirola-Kanai (CK, which is characterized in that the mass presents a temporal evolution exponentially  . We demonstrate that the oscillator CK position presents an exponential decay in time similar to that obtained in the damped sub-critical oscillator, which reflects the dissipation of total mechanical energy. We found that in the limit that the damping factor  is small, the behavior is the same as an oscillator with simple harmonic motion, where the effects of energy dissipation is negligible.

  20. Quantum Hamilton mechanics: Hamilton equations of quantum motion, origin of quantum operators, and proof of quantization axiom

    International Nuclear Information System (INIS)

    Yang, C.-D.

    2006-01-01

    This paper gives a thorough investigation on formulating and solving quantum problems by extended analytical mechanics that extends canonical variables to complex domain. With this complex extension, we show that quantum mechanics becomes a part of analytical mechanics and hence can be treated integrally with classical mechanics. Complex canonical variables are governed by Hamilton equations of motion, which can be derived naturally from Schroedinger equation. Using complex canonical variables, a formal proof of the quantization axiom p → p = -ih∇, which is the kernel in constructing quantum-mechanical systems, becomes a one-line corollary of Hamilton mechanics. The derivation of quantum operators from Hamilton mechanics is coordinate independent and thus allows us to derive quantum operators directly under any coordinate system without transforming back to Cartesian coordinates. Besides deriving quantum operators, we also show that the various prominent quantum effects, such as quantization, tunneling, atomic shell structure, Aharonov-Bohm effect, and spin, all have the root in Hamilton mechanics and can be described entirely by Hamilton equations of motion

  1. The Magnus problem in Rodrigues-Hamilton parameters

    Science.gov (United States)

    Koshliakov, V. N.

    1984-04-01

    The formalism of Rodrigues-Hamilton parameters is applied to the Magnus problem related to the systematic drift of a gimbal-mounted astatic gyroscope due to the nutational vibration of the main axis of the rotor. It is shown that the use of the above formalism makes it possible to limit the analysis to a consideration of a linear system of differential equations written in perturbed values of Rodrigues-Hamilton parameters. A refined formula for the drift of the main axis of the gyroscope rotor is obtained, and an estimation is made of the effect of the truncation of higher-order terms.

  2. Social influence and the Matthew mechanism: The case of an artificial cultural market

    Science.gov (United States)

    Bask, Miia; Bask, Mikael

    2014-10-01

    We show that the Matthew effect, or Matthew mechanism, was present in the artificial cultural market Music Lab in one-fourth of the “worlds” when social influence between individuals was allowed, whereas this effect was not present in the “world” that disallowed social influence between individuals. We also sketch on a class of social network models, derived from social influence theory, that may generate the Matthew effect. Thus, we propose a theoretical framework that may explain why the most popular songs could be much more popular, and the least popular songs could be much less popular, than when disallowing social influence between individuals.

  3. Do analysts disclose cash flow forecasts with earnings estimates when earnings quality is low?

    OpenAIRE

    Bilinski, P.

    2014-01-01

    Cash flows are incrementally useful to earnings in security valuation mainly when earnings quality is low. This suggests that when earnings quality decreases, analysts will be more likely to supplement their earnings forecasts with cash flow estimates. Contrary to this prediction, we find that analysts do not disclose cash flow forecasts when the quality of earnings is low. This is because cash flow forecast accuracy depends on the accuracy of the accrual estimates and the precision of accrua...

  4. External cultic tradition and internal ethical purity in Matthew 15

    Directory of Open Access Journals (Sweden)

    Francois P. Viljoen

    2014-11-01

    Full Text Available In Matthew 15:1–20, Jesus responds to the accusation made by the Pharisees and the scribes that his disciples do not observe the tradition of hand-washing (οὐ γὰρ νίπτονται τὰς χεῖραςὅταν ἄρτον ἐσθίωσιν, because they do not wash their hands before they eat bread. In this story of dispute, two ideas are interwoven, namely the locus of impurity (external or internal and the manmade tradition of the elders (ἡ παράδοσις τῶν πρεσβυτέρων versus the Word of God (ὁ λόγος τοῦ Θεοῦ. The Pharisees are depicted as obsessed with external manmade rules to ensure purity, whilst Jesus is concerned with inner purity based on God’s Word. In this article, the story is interpreted on two levels. The first level describes the dispute between Jesus and the Pharisees. The second level explores the tension the Matthean community experienced in their encounter with Pharisean Judaism of their day – the Judaism of the dual Torah. The question is which aspect of the Torah is challenged by Matthew’s Jesus, and what he considers to be the true meaning of the Law. It seems that Matthew uses this story to define and maintain the identity and values of his community over and against that of the Pharisees and their successors. Devices that Matthew uses to define the identity and required morality for his community, are identified. Such devices demonstrate how a community’s values can influence the identity and ethics of a society. In Matteus 15:1–20 reageer Jesus op die aantyging van die Fariseërs en skrifgeleerdes dat sy dissipels nie die handewas-tradisie eerbiedig nie. In hierdie verhaal van dispuut word twee idees vervleg: eerstens dié van die locus van onreinheid, en tweedens dié van mensgemaakte tradisies teenoor die Woord van God. Die Fariseërs word voorgestel as mense wat obsessiefis oor mensgemaakte reëls wat reinheid verseker, terwyl Jesus op innerlike reinheid

  5. Numerical Solution of Hamilton-Jacobi Equations in High Dimension

    Science.gov (United States)

    2012-11-23

    high dimension FA9550-10-1-0029 Maurizio Falcone Dipartimento di Matematica SAPIENZA-Universita di Roma P. Aldo Moro, 2 00185 ROMA AH930...solution of Hamilton-Jacobi equations in high dimension AFOSR contract n. FA9550-10-1-0029 Maurizio Falcone Dipartimento di Matematica SAPIENZA

  6. Time-advance algorithms based on Hamilton's principle

    International Nuclear Information System (INIS)

    Lewis, H.R.; Kostelec, P.J.

    1993-01-01

    Time-advance algorithms based on Hamilton's variational principle are being developed for application to problems in plasma physics and other areas. Hamilton's principle was applied previously to derive a system of ordinary differential equations in time whose solution provides an approximation to the evolution of a plasma described by the Vlasov-Maxwell equations. However, the variational principle was not used to obtain an algorithm for solving the ordinary differential equations numerically. The present research addresses the numerical solution of systems of ordinary differential equations via Hamilton's principle. The basic idea is first to choose a class of functions for approximating the solution of the ordinary differential equations over a specific time interval. Then the parameters in the approximating function are determined by applying Hamilton's principle exactly within the class of approximating functions. For example, if an approximate solution is desired between time t and time t + Δ t, the class of approximating functions could be polynomials in time up to some degree. The issue of how to choose time-advance algorithms is very important for achieving efficient, physically meaningful computer simulations. The objective is to reliably simulate those characteristics of an evolving system that are scientifically most relevant. Preliminary numerical results are presented, including comparisons with other computational methods

  7. Proof of the 1-factorization and Hamilton decomposition conjectures

    CERN Document Server

    Csaba, Béla; Lo, Allan; Osthus, Deryk; Treglown, Andrew

    2016-01-01

    In this paper the authors prove the following results (via a unified approach) for all sufficiently large n: (i) [1-factorization conjecture] Suppose that n is even and D\\geq 2\\lceil n/4\\rceil -1. Then every D-regular graph G on n vertices has a decomposition into perfect matchings. Equivalently, \\chi'(G)=D. (ii) [Hamilton decomposition conjecture] Suppose that D \\ge \\lfloor n/2 \\rfloor . Then every D-regular graph G on n vertices has a decomposition into Hamilton cycles and at most one perfect matching. (iii) [Optimal packings of Hamilton cycles] Suppose that G is a graph on n vertices with minimum degree \\delta\\ge n/2. Then G contains at least {\\rm reg}_{\\rm even}(n,\\delta)/2 \\ge (n-2)/8 edge-disjoint Hamilton cycles. Here {\\rm reg}_{\\rm even}(n,\\delta) denotes the degree of the largest even-regular spanning subgraph one can guarantee in a graph on n vertices with minimum degree \\delta. (i) was first explicitly stated by Chetwynd and Hilton. (ii) and the special case \\delta= \\lceil n/2 \\rceil of (iii) answe...

  8. Matthew, Paul and the origin and nature of the gentile mission: The ...

    African Journals Online (AJOL)

    p1243322

    previous restriction of the mission to Israel alone and demands that the disciples .... The relationship between Matthew and Paul has never been at the forefront of. Matthean studies. For the ..... eat the children's' crumbs”. London: T & T Clark.

  9. The gender earnings gap among pharmacists.

    Science.gov (United States)

    Carvajal, Manuel J; Armayor, Graciela M; Deziel, Lisa

    2012-01-01

    A gender earnings gap exists across professions. Compared with men, women earn consistently lower income levels. The determinants of wages and salaries should be explored to assess whether a gender earnings gap exists in the pharmacy profession. The objectives of this study were to (1) compare the responses of male and female pharmacists' earnings with human-capital stock, workers' preferences, and opinion variables and (2) assess whether the earnings determination models for male and female pharmacists yielded similar results in estimating the wage-and-salary gap through earnings projections, the influence of each explanatory variable, and gender differences in statistical significance. Data were collected through the use of a 37-question survey mailed to registered pharmacists in South Florida, United States. Earnings functions were formulated and tested separately for male and female pharmacists using unlogged and semilog equation forms. Number of hours worked, human-capital stock, job preferences, and opinion variables were hypothesized to explain wage-and-salary differentials. The empirical evidence led to 3 major conclusions: (1) men's and women's earnings sometimes were influenced by different stimuli, and when they responded to the same variables, the effect often was different; (2) although the influence of some explanatory variables on earnings differed in the unlogged and semilog equations, the earnings projections derived from both equation forms for male and female pharmacists were remarkably similar and yielded nearly identical male-female earnings ratios; and (3) controlling for number of hours worked, human-capital stock, job preferences, and opinion variables reduced the initial unadjusted male-female earnings ratios only slightly, which pointed toward the presence of gender bias. After controlling for human-capital stock, job-related characteristics, and opinion variables, male pharmacists continued to earn higher income levels than female

  10. Regeneration and resurrection in Matthew – Peasants in campo hearing time signals from scribes

    Directory of Open Access Journals (Sweden)

    Andries G. van Aarde

    2011-10-01

    Full Text Available The article aimed to describe the distinctive element in the use of the motif of the resurrection in the Gospel of Matthew in comparison with Mark, Luke and the Sayings Gospel Q. It argued that the distinctive element occurs where parallel texts in Luke 22:24–30, Matthew 19:27–29 and Mark 10:28–31 converge. The distinctive element pertains particularly to the meaning of the Greek expression ‘en tē palingenesia’ in Matthew 19:28. By elaborating on time as a social construct, the article showed how Matthew deals with the conception of time differently than both Mark and Luke. It illustrated that the Gospel of Matthew represents a storyline consisting of a circular movement between ‘genesis’ (Mt 1:1 and ‘palingenesia’ (Mt 19:28, where the word ‘palingenesia’ denotes the meaning ‘regeneration’ rather than ‘resurrection’. Matthew does not narrate an abrupt transition from linear time to clock time. Both co-existed in a world where illiterate peasants and literate scribes scheduled their lives in terms of motifs pertaining to a linear and a punctual conception of time.

  11. A Hamilton-like vector for the special-relativistic Coulomb problem

    International Nuclear Information System (INIS)

    Munoz, Gerardo; Pavic, Ivana

    2006-01-01

    A relativistic point charge moving in a Coulomb potential does not admit a conserved Hamilton vector. Despite this fact, a Hamilton-like vector may be developed that proves useful in the derivation and analysis of the particle's orbit

  12. 78 FR 73750 - Proposed Amendment of Class E Airspace; Hamilton, OH

    Science.gov (United States)

    2013-12-09

    ...: Federal Aviation Administration (FAA), DOT. ACTION: Notice of proposed rulemaking (NPRM). SUMMARY: This action proposes to amend Class E airspace at Hamilton, OH. Decommissioning of the Hamilton nondirectional... the views and suggestions presented are particularly helpful in developing reasoned regulatory...

  13. Jesus as Healer in the Gospel of Matthew, Part II: Jesus as Healer in Matthew 8–9

    Directory of Open Access Journals (Sweden)

    Richard A. Culpepper

    2016-11-01

    Full Text Available This exploration of the healing narratives in Matthew 8 and 9, guided by current scholarship in the fields of medical anthropology and social-scientific study of ancient Mediterranean culture, shows that when viewed in their historical and cultural context these biblical narratives point us toward a more holistic understanding of healing that may encourage contemporary movements in this direction. In this context, the goal is ‘healing’ the person rather than simply ‘curing’ the disease. The goal of restoring persons to a state of well-being and social reintegration into their families and communities requires attention to the emotional, social and spiritual well-being of persons as well as their physical health. A critically and culturally informed interpretation of Matthew’s healing narratives may therefore promote the broader understanding of healing in view of these biblical stories.

  14. Family Control and Earnings Quality

    Directory of Open Access Journals (Sweden)

    Carolina Bona Sánchez

    2007-06-01

    Full Text Available El trabajo analiza la relación entre el control familiar y la calidad de la información contable en un contexto en el que el tradicional conflicto de agencia entre directivos y accionistas se desplaza a la divergencia de intereses entre accionistas controladores y minoritarios. Los resultados alcanzados muestran que, en comparación con las no familiares, las empresas de naturaleza familiar divulgan unos resultados de mayor calidad, tanto en términos de menores ajustes por devengo discrecionales como de mayor capacidad de los componentes actuales del resultado para predecir los cash flows futuros. Además, el aumento en los derechos de voto en manos de la familia controladora incrementa la calidad de los resultados contables. La evidencia obtenida se muestra consistente con la presencia de un efecto reputación/vinculación a largo plazo asociado a la empresa familiar. Adicionalmente, el trabajo refleja que a medida que disminuye la divergencia entre los derechos de voto y de cash flow en manos de la familia controladora, aumenta la calidad de la información contable.PALABRAS CLAVE: derechos de voto, divergencia, empresa familiar, calidad delresultado, reputación, beneficios privados.This work examines the relationship between family control and earnings quality in a context where the salient agency problem shifts away from the classical divergence between managers and shareholders to conflicts between the controlling owner and minority shareholders. The results reveal that, compared to non-family firms, family firms reveal higher earnings quality in terms of both lower discretionary accruals and greater predictability of future cash flows. They also show a positive relationship between the level of voting rights held by the controlling family and earnings quality. The evidence is consistent with the presence of a reputation/long-term involvement effect associated with the family firm. Moreover, the work reflects that, as the divergence

  15. Job Search and Earnings Mobility

    OpenAIRE

    David Turchick

    2014-01-01

    Measures of social mobility provide an extra dimension for testing job search models. The present note tests the dynamic model in [Acemoglu, D., 1999. Changes in unemployment and wage inequality: an alternative theory and some evidence. American Economic Review 89, 1259-1278] with respect to Fields’ mobility-as-an-equalizer-of-longer-term-incomes index. The 1980s in the U.S. were not only a period of raising inequality, but also one of longer-term earnings becoming even more unequal than shor...

  16. investors behavior, earnings management and governance

    Directory of Open Access Journals (Sweden)

    Afraa Khzouri

    2014-07-01

    Full Text Available The aim of this paper is to study the relationship between earnings management, governance and investors behavior, since this latter can inform about the nature of earnings management and can be considered as a governance mechanism to reduce accounts manipulations. On the basis of a sample of 700 American firms for the period of 1996-2006, our empirical results show that investors who take short positions, are able to interpret the information detected from the earnings management. The activity of these investors may be considered as an indicator of the quality of the governance structure and the presence and nature of earnings management. The under-reaction of investors to information leads to short-term sale of the shares of poorly governed firms and characterized by an opportunistic earnings management and to invest in firms well-governed and characterized by an informational earnings management therefore an abnormal profit can be realized.

  17. Abnormal Retained Earnings Around The World

    OpenAIRE

    Alves, Paulo; Silva, Paulo

    2017-01-01

    Using a firm-level survey database covering 50 countries we evaluate firms´ abnormal retained earnings. The results of our work indicate that firms located in emerging markets retain more earnings than firms from developed countries. On the other hand, firms located on common law based countries retain earnings above the expected and higher than firms placed on civil law based countries. A possible explanation, according to our results, can be seen in the economic growth that these countries ...

  18. Optimal earnings-related umemployment benefits

    OpenAIRE

    Taslimi, Mohammad

    2003-01-01

    Existing unemployment insurance systems in many OECD countries involve a ceiling on insurable earnings. The result is lower replacement rate for employees with relatively high earnings. This paper examines whether replacement rates should decrease as the level of earnings rises. The framework is a search equilibrium model where wages are determined by Nash bargaining between firms and workers, job search intensity is endogenous and workers are heterogeneous. The analysis suggests higher repla...

  19. The Syriac versions of Old Testament quotations in Matthew

    Directory of Open Access Journals (Sweden)

    Herrie F. van Rooy

    2015-12-01

    Full Text Available In the Gospel of Matthew 10 quotations from the Old Testament are introduced by a formula containing the verb πληροῦν. This article explores the rendering of 9 of these 10 quotations in 3 Syriac versions of the New Testament, namely the Peshitta and the 2 versions of the Old Syriac Gospels (Sinaiticus and Curetonianus. The question addressed is the relationship of the Syriac versions to one another, to the Peshitta of the Old Testament and to the Greek Gospel. For the quotations in Matthew, their relationship to the Hebrew and Greek Old Testament is very important. In the quotations discussed, the Greek New Testament did not make much use of the Septuagint as it is known today. The Old Testament Peshitta influenced the Old Syriac, but not to the same extent in all instances. This influence could have been through Tatian’s Diatessaron. Tatian probably used the text of the Old Testament Peshitta for the quotations of the Old Testament in the gospels. In instances where the Curetonianus and the Sinaiticus differ, it could demonstrate attempts to bring the text closer to the Greek New Testament. The New Testament Peshitta normally started with a text close to the Old Syriac, but frequently adapted it to bring it closer to New Testament Greek. Die Siriese weergawes van die Ou-Testamentiese aanhalings in Matteus. Die Evangelie van Matteus het 10 aanhalings uit die Ou Testament wat deur ’n formule met die werkwoord, πληροῦν, ingelei word. Hierdie artikel ondersoek die weergawe van 9 van die 10 aanhalings in drie Siriese weergawes van die Nuwe Testament, naamlik die Peshitta en die twee weergawes van die Ou Siriese Evangelies (Sinaiticus en Curetonianus. Die vraagstuk handel oor dieverhouding van die drie Siriese weergawes tot mekaar, tot die Peshitta van die Ou Testament en die Griekse Evangelie. Vir die aanhalings in Matteus is hulle verhouding tot die Hebreeuse e Griekse Ou Testament baie belangrik. In die aanhalings wat bespreek

  20. El distribuidor de trafico de Hamilton-Inglaterra

    Directory of Open Access Journals (Sweden)

    Babtie Shaw and Morton, Ingenieros Consultores

    1969-06-01

    Full Text Available The first part of this article describes the initial stages in the construction of the complex traffic interchange at Hamilton, and gives details of all the special aspects which it involves. The second part deals with two of the three bridges at the Maryville interchange, and a detailed description is given of the most important features of these structures.La primera parte de este artículo muestra el trabajo de la primera etapa del complejo del distribuidor de tráfico de Hamilton, dándonos cuenta de las obras que engloba. La segunda parte trata de dos de los tres puentes que hay en el empalme de Maryville, describiéndolos y mostrando sus partes más importantes.

  1. Convergent Difference Schemes for Hamilton-Jacobi equations

    KAUST Repository

    Duisembay, Serikbolsyn

    2018-05-07

    In this thesis, we consider second-order fully nonlinear partial differential equations of elliptic type. Our aim is to develop computational methods using convergent difference schemes for stationary Hamilton-Jacobi equations with Dirichlet and Neumann type boundary conditions in arbitrary two-dimensional domains. First, we introduce the notion of viscosity solutions in both continuous and discontinuous frameworks. Next, we review Barles-Souganidis approach using monotone, consistent, and stable schemes. In particular, we show that these schemes converge locally uniformly to the unique viscosity solution of the first-order Hamilton-Jacobi equations under mild assumptions. To solve the scheme numerically, we use Euler map with some initial guess. This iterative method gives the viscosity solution as a limit. Moreover, we illustrate our numerical approach in several two-dimensional examples.

  2. Regularization of Hamilton-Lagrangian guiding center theories

    International Nuclear Information System (INIS)

    Correa-Restrepo, D.; Wimmel, H.K.

    1985-04-01

    The Hamilton-Lagrangian guiding-center (G.C.) theories of Littlejohn, Wimmel, and Pfirsch show a singularity for B-fields with non-vanishing parallel curl at a critical value of vsub(parallel), which complicates applications. The singularity is related to a sudden breakdown, at a critical vsub(parallel), of gyration in the exact particle mechanics. While the latter is a real effect, the G.C. singularity can be removed. To this end a regularization method is defined that preserves the Hamilton-Lagrangian structure and the conservation theorems. For demonstration this method is applied to the standard G.C. theory (without polarization drift). Liouville's theorem and G.C. kinetic equations are also derived in regularized form. The method could equally well be applied to the case with polarization drift and to relativistic G.C. theory. (orig.)

  3. Hamilton-Jacobi equations and brane associated Lagrangians

    International Nuclear Information System (INIS)

    Baker, L.M.; Fairlie, D.B.

    2001-01-01

    This article seeks to relate a recent proposal for the association of a covariant Field Theory with a string or brane Lagrangian to the Hamilton-Jacobi formalism for strings and branes. It turns out that since in this special case, the Hamiltonian depends only upon the momenta of the Jacobi fields and not the fields themselves, it is the same as a Lagrangian, subject to a constancy constraint. We find that the associated Lagrangians for strings or branes have a covariant description in terms of the square root of the same Lagrangian. If the Hamilton-Jacobi function is zero, rather than a constant, then it is in in one dimension lower, reminiscent of the 'holographic' idea. In the second part of the paper, we discuss properties of these Lagrangians, which lead to what we have called 'Universal Field Equations', characteristic of covariant equations of motion

  4. Lie-Hamilton systems on curved spaces: a geometrical approach

    Science.gov (United States)

    Herranz, Francisco J.; de Lucas, Javier; Tobolski, Mariusz

    2017-12-01

    A Lie-Hamilton system is a nonautonomous system of first-order ordinary differential equations describing the integral curves of a t-dependent vector field taking values in a finite-dimensional Lie algebra, a Vessiot-Guldberg Lie algebra, of Hamiltonian vector fields relative to a Poisson structure. Its general solution can be written as an autonomous function, the superposition rule, of a generic finite family of particular solutions and a set of constants. We pioneer the study of Lie-Hamilton systems on Riemannian spaces (sphere, Euclidean and hyperbolic plane), pseudo-Riemannian spaces (anti-de Sitter, de Sitter, and Minkowski spacetimes) as well as on semi-Riemannian spaces (Newtonian spacetimes). Their corresponding constants of motion and superposition rules are obtained explicitly in a geometric way. This work extends the (graded) contraction of Lie algebras to a contraction procedure for Lie algebras of vector fields, Hamiltonian functions, and related symplectic structures, invariants, and superposition rules.

  5. Higher order derivatives via Hamilton-Jacobi approach

    International Nuclear Information System (INIS)

    Bertin, M.C.; Pimentel, B.M.; Pompeia, P.J.

    2006-01-01

    In this work we will show how can be derived a general method for dealing with Lagrangians containing high order derivatives using the Hamilton-Jacobi Formalism for singular systems. By the expansion the configuration space of a n dimensional system we will be able to introduce first order actions and build the equations of motion of the system. We will work with the Generalized Electrodynamics of Podolsky as an example. (author)

  6. [Anna Hamilton (1864-1935), the excellence of nursing.

    Science.gov (United States)

    Diebolt, Évelyne

    2017-12-01

    A Frenchwoman, Anna Hamilton (1864-1935), daughter of a Franco-English couple, reads with passion the works of Florence Nightingale and takes an interest in nursing. In order to practice it, she first passes the equivalent of a bachelor’s degree in self-education and registers at the Marseille medical school. She wants to prepare a medical thesis on the nursing staff in the hospitals in Europe and is conducting an investigation throughout Europe. She passed her thesis on June 15, 1900 entitled “Considerations on hospital nurses”. This work is immediately published. That same year, she took up a post at the “Maison de santé protestante” in Bordeaux (MSP), founded in 1863. Without managerial staff, she is forced to recruit them abroad. She publishes a professional journal : “La Garde-Malade hospitalière” (1906-1914). Then the war turned the MSP into a military hospital, but the institution continued to receive local paying patients. She was given permission to call the school of nurses : Florence Nightingale School. Anna Hamilton is working with American women to create a medical and social service in Aisne. A graduate, Antoinette Hervey, then opened a medical-social service in Rouen, which would employ up to 30 visiting nurses. In 1916, the MSP received a donation from the domain of Bagatelle. The board of directors wants to sell it, but Anna Hamilton manages to finance a hospital-school thanks to families bereaved by the war and a subscription announced in the “Journal of Nursing”. Other establishments created by former students of the MSP opened : the School-hospital Ambroise Paré in Lille, a nursing home for nurses in Chambon-sur-Lignon in 1927 (the Edith-Seltzer foundation) and a sanatorium in Briançon. After a busy life, Anna Hamilton died of cancer in 1935 and is buried in Bordeaux.

  7. Nuclear power and the Hamilton-Jefferson debate

    International Nuclear Information System (INIS)

    Hacker, A.

    1980-01-01

    The basic sources of nuclear opposition derive from the philosophical arguments of Thomas Jefferson against Alexander Hamilton's vision of an industrial society with a strong central authority. Today's young people continue Jefferson's radical plea for the individual freedoms associated with personal ownership and limited government, but they accept the structure of the former while searching for the romanticism of the latter. The nuclear debate reflects this dichotomy and will continue even if the issues of waste disposal and safety are resolved

  8. THE ACCURACY OF EARNINGS FORECAST AND POST-IPO EARNINGS MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Yanthi Hutagaol

    2017-03-01

    Full Text Available Prior studies showed that before IPO, many companies conducted earnings management in order to attractpotential investors through impressive earnings figures. This study aimed to investigate the tendency of earningsmanagement practice post - IPO. This practice of earnings management was motivated to preserve managers’reputation in achieving their earnings forecasts. Using a total of 165 IPOs in IDX during year 2000-2010, thisstudy employed descriptive analyses to identify the earnings management differences within the sample. A crosssectionanalysis was conducted to test the difference of earnings management indicator among the forecasters.Then, controlling for audit quality, ownership, firm size, and firm leverage, a regression analysis was performedto test the impact of earnings forecasts accuracy on the earnings management. The result of this research showedthat there was an indication that the forecasters conducted more earnings management than the non-forecasters.The study found that forecast accuracy was significantly related to managers’ behavior to manage post-IPOearnings. Further analysis showed that optimistic forecasters tended to engage more in more earning managementthan conservative forecasters. The cross section analysis confirmed that optimistic earnings forecast strengthenedthe relationship of forecast accuracy and post-IPO earnings management, while high audit quality failed toweaken it.

  9. Beyond WKB quantum corrections to Hamilton-Jacobi theory

    International Nuclear Information System (INIS)

    Jurisch, Alexander

    2007-01-01

    In this paper, we develop quantum mechanics of quasi-one-dimensional systems upon the framework of the quantum-mechanical Hamilton-Jacobi theory. We will show that the Schroedinger point of view and the Hamilton-Jacobi point of view are fully equivalent in their description of physical systems, but differ in their descriptive manner. As a main result of this, a wavefunction in Hamilton-Jacobi theory can be decomposed into travelling waves in any point in space, not only asymptotically. Using the quasi-linearization technique, we derive quantum correction functions in every order of h-bar. The quantum correction functions will remove the turning-point singularity that plagues the WKB-series expansion already in zeroth order and thus provide an extremely good approximation to the full solution of the Schroedinger equation. In the language of quantum action it is also possible to elegantly solve the connection problem without asymptotic approximations. The use of quantum action further allows us to derive an equation by which the Maslov index is directly calculable without any approximations. Stationary quantum trajectories will also be considered and thoroughly discussed

  10. Cumulative (DisAdvantage and the Matthew Effect in Life-Course Analysis.

    Directory of Open Access Journals (Sweden)

    Miia Bask

    Full Text Available To foster a deeper understanding of the mechanisms behind inequality in society, it is crucial to work with well-defined concepts associated with such mechanisms. The aim of this paper is to define cumulative (disadvantage and the Matthew effect. We argue that cumulative (disadvantage is an intra-individual micro-level phenomenon, that the Matthew effect is an inter-individual macro-level phenomenon and that an appropriate measure of the Matthew effect focuses on the mechanism or dynamic process that generates inequality. The Matthew mechanism is, therefore, a better name for the phenomenon, where we provide a novel measure of the mechanism, including a proof-of-principle analysis using disposable personal income data. Finally, because socio-economic theory should be able to explain cumulative (disadvantage and the Matthew mechanism when they are detected in data, we discuss the types of models that may explain the phenomena. We argue that interactions-based models in the literature traditions of analytical sociology and statistical mechanics serve this purpose.

  11. Insult to Injury: Disability, Earnings, and Divorce

    Science.gov (United States)

    Singleton, Perry

    2012-01-01

    This study measures the longitudinal effect of disability on earnings, marriage, and divorce. The data come from the Survey of Income and Program Participation matched to administrative data on longitudinal earnings. Using event-study methods, the results show that the onset of a work-preventing disability is associated with a precipitous decline…

  12. The Earnings Gap between Women and Men.

    Science.gov (United States)

    Women's Bureau (DOL), Washington, DC.

    The size of the earnings gap between men and women has not changed substantially in recent years. The sustained earnings differential contrasts significantly with recent gains women have made in the job market. Several factors contribute to the wage differences: (1) The majority of women are in lower-paying occupations and lower-status jobs even…

  13. Earnings progression, human capital and incentives

    DEFF Research Database (Denmark)

    Frederiksen, Anders

    progression by investigating the effects of on-the-job human capital acquisition, explicit short-run incentives and career concern incentives on earnings progression. The model leads to predictions about the incentive structure and the progression in both cross-sectional and individual earnings which...

  14. Fulfilment of Scripture and Jesus’ Teachings in Matthew

    Directory of Open Access Journals (Sweden)

    R. Alan Culpepper

    2015-08-01

    Full Text Available One of the most intriguing aspects of the experience of reading the gospels, for both beginning students and those who have been at it for decades, is the growing awareness of how the gospels convey their message. Our attention is usually focused first on what the message is: the storyline, the plot, the climax or resolution, and its implications. As we continue to read and reread, we may find that we begin to grow interested in various features of the narrative, such as its organisation, collections of material (parables or miracle stories, repetitions, the ways characters are represented or the narrator’s comments. These are not incidental features of the gospel narrative. On the contrary, they are the elements with which it is constructed and that guide the reader’s experience of the narrative. In this article we will explore how Matthew leads its Jewish-Christian readers, sometime late in the 1st century and during theprocess of the separation of early believers from the synagogue, to accept Jesus’ teachings as a new teaching on righteousness and functionally at least a new Torah. Specifically, we will analyse the role of repetition and redundancy in Matthew’s narrative rhetoric in relation to this theme. Vervulling van die Skrif en Jesus se onderrig in Matteus. Een van die boeiendste aspekte wat beginnerstudente sowel as ervare lesers met die bestudering van die evangelies ondervind, is die groeiende bewustheid van hoe die boodskap oorgedra word. Normaalweg word die aandag eerstens op die boodskap gevestig: die storielyn, die verloop, die hoogtepunt en die ontknoping, en die implikasies daarvan. Met die lees en herlees daarvan word ’n groeiende belangstelling ondervind in die onderskeie kenmerke van die narratief soos die samestelling daarvan, die tipe gegewens (gelykenisse of wonderwerke, herhalings, die manier hoe die karakters voorgestel word en die verteller se kommentaar. Hierdie is nie toevallige kenmerke van die evangelie

  15. 20 CFR 404.452 - Reports to Social Security Administration of earnings; wages; net earnings from self-employment.

    Science.gov (United States)

    2010-04-01

    ... earnings; wages; net earnings from self-employment. 404.452 Section 404.452 Employees' Benefits SOCIAL...; net earnings from self-employment. (a) Reporting requirements and conditions under which a report of earnings, that is, wages and/or net earnings from self-employment, is required. (1) If you have not reached...

  16. Intraoccupational Earnings Inequality. Human Capital and Institutional Determinants.

    Science.gov (United States)

    Lorence, Jon

    1987-01-01

    Examines the distribution of earnings within occupations. Finds that these are more widely distributed than earnings among differing occupations. Suggests some gender differences in the processes generating earnings disparities within occupations. (CH)

  17. Earnings management, corporate governance and expense sticki

    Directory of Open Access Journals (Sweden)

    Shuang Xue

    2016-03-01

    Full Text Available Cost and expense stickiness is an important issue in accounting and economics research, and the literature has shown that cost stickiness cannot be separated from managers’ motivations. In this paper, we examine the effects that earnings management has on expense stickiness. Defining small positive profits or small earnings increases as earnings management, we observe significant expense stickiness in the non-earnings-management sub-sample, compared with the earnings-management sub-sample. When we divide expenses into R&D, advertising and other general expenses, we find that managers control expenses mainly by decreasing general expenses. We further examine corporate governance’s effect on expense stickiness. Using factor analysis, we extract eight main factors and find that good corporate governance reduces expense stickiness. Finally, we investigate the interaction effects of earnings management and corporate governance on expense stickiness. The empirical results show that good corporate governance can further reduce cost stickiness, although its effect is not as strong as that of earnings management.

  18. How do nonprofit hospitals manage earnings?

    Science.gov (United States)

    Leone, Andrew J; Van Horn, R Lawrence

    2005-07-01

    We hypothesize that, unlike for-profit firms, nonprofit hospitals have incentives to manage earnings to a range just above zero. We consider two ways managers can achieve this. They can adjust discretionary spending [Hoerger, T.J., 1991. 'Profit' variability in for-profit and not-for-profit hospitals. Journal of Health Economics 10, 259-289.] and/or they can adjust accounting accruals using the flexibility inherent in Generally Accepted Accounting Principles (GAAP). To test our hypothesis we use regressions as well as tests of the distribution of earnings by Burgstahler and Dichev [Burgstahler, D., Dichev, I., 1997. Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics 24, 99-126.] on a sample of 1,204 hospitals and 8,179 hospital-year observations. Our tests support the use of discretionary spending and accounting accrual management. Like Hoerger (1991), we find evidence that nonprofit hospitals adjust discretionary spending to manage earnings. However, we also find significant use of discretionary accruals (e.g., adjustments to the third-party-allowance, and allowance for doubtful accounts) to meet earnings objectives. These findings have two important implications. First, the previous evidence by Hoerger that nonprofit hospitals show less variation in income may at least partly be explained by an accounting phenomenon. Second, our findings provide guidance to users of these financial statements in predicting the direction of likely bias in reported earnings.

  19. Hamilton's gradient estimate for the heat kernel on complete manifolds

    OpenAIRE

    Kotschwar, Brett

    2007-01-01

    In this paper we extend a gradient estimate of R. Hamilton for positive solutions to the heat equation on closed manifolds to bounded positive solutions on complete, non-compact manifolds with $Rc \\geq -Kg$. We accomplish this extension via a maximum principle of L. Karp and P. Li and a Bernstein-type estimate on the gradient of the solution. An application of our result, together with the bounds of P. Li and S.T. Yau, yields an estimate on the gradient of the heat kernel for complete manifol...

  20. Nuclear power and the Hamilton-Jefferson debate

    Energy Technology Data Exchange (ETDEWEB)

    Hacker, A.

    The basic sources of nuclear opposition derive from the philosophical arguments of Thomas Jefferson against Alexander Hamilton's vision of an industrial society with a strong central authority. Today's young people continue Jefferson's radical plea for the individual freedoms associated with personal ownership and limited government, but they accept the structure of the former while searching for the romanticism of the latter. The nuclear debate reflects this dichotomy and will continue even if the issues of waste disposal and safety are resolved. (DCK)

  1. Hamilton and Hardy for the 21st Century

    Science.gov (United States)

    Ogden, Trevor

    2016-01-01

    Hamilton and Hardy’s Industrial Toxicology is now 80 years old, and the new sixth edition links us with a pioneer era. This is an impressive book, but the usefulness of the hardback version as a reference book is unfortunately limited by its poor index. There is now an ebook version, and for the practitioner on the move this has the great advantages of searchability and portability. However, Wiley ebooks can apparently only be downloaded when first purchased, so their lifetime is limited to that of the device. The Kindle edition should avoid this shortcoming.

  2. Multimodal electromechanical model of piezoelectric transformers by Hamilton's principle.

    Science.gov (United States)

    Nadal, Clement; Pigache, Francois

    2009-11-01

    This work deals with a general energetic approach to establish an accurate electromechanical model of a piezoelectric transformer (PT). Hamilton's principle is used to obtain the equations of motion for free vibrations. The modal characteristics (mass, stiffness, primary and secondary electromechanical conversion factors) are also deduced. Then, to illustrate this general electromechanical method, the variational principle is applied to both homogeneous and nonhomogeneous Rosen-type PT models. A comparison of modal parameters, mechanical displacements, and electrical potentials are presented for both models. Finally, the validity of the electrodynamical model of nonhomogeneous Rosen-type PT is confirmed by a numerical comparison based on a finite elements method and an experimental identification.

  3. Earnings Management: Obvious Phenomenon in Albanian Market

    Directory of Open Access Journals (Sweden)

    Teuta Llukani

    2013-07-01

    This paper is focused on reviewing the existing literature with regard to the Earnings Management in response to the growing pressure of investors, policy makers, and companies’ governance reform mechanisms to curb opportunistic behavior of the managers of these companies. It also examines the existence of this phenomenon in Albanian context as well as tests the importance of Modified Jones Model as an efficient tool for detection of abnormal accruals, used as a proxy for earnings management. The results show that firms in the Albanian market are engaged in earnings management initiatives.

  4. Hamilton's inclusive fitness maintains heritable altruism polymorphism through rb = c.

    Science.gov (United States)

    Wang, Changcao; Lu, Xin

    2018-02-20

    How can altruism evolve or be maintained in a selfish world? Hamilton's rule shows that the former process will occur when rb > c -the benefits to the recipients of an altruistic act b , weighted by the relatedness between the social partners r , exceed the costs to the altruists c -drives altruistic genotypes spreading against nonaltruistic ones. From this rule, we infer that altruistic genotypes will persist in a population by forming a stable heritable polymorphism with nonaltruistic genotypes if rb = c makes inclusive fitness of the two morphs equal. We test this prediction using the data of 12 years of study on a cooperatively breeding bird, the Tibetan ground tit Pseudopodoces humilis , where helping is performed by males only and kin-directed. Individual variation in ever acting as a helper was heritable ( h 2 = 0.47), and the resultant altruism polymorphism remained stable as indicated by low-level annual fluctuation of the percentage of helpers among all adult males (24-28%). Helpers' indirect fitness gains from increased lifetime reproductive success of related breeders statistically fully compensated for their lifetime direct fitness losses, suggesting that rb = c holds. While our work provides a fundamental support for Hamilton's idea, it highlights the equivalent inclusive fitness returns to altruists and nonaltruists mediated by rb = c as a theoretically and realistically important mechanism to maintain social polymorphism.

  5. Hawaii Bottomfish Cost-Earnings Survey 2010

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — These data represent a cost-earnings study of the Main Hawaiian Islands bottomfish fishery for the 2010 operating year. Data collected include fisher classification,...

  6. Marianas Boat Fishing Cost Earnings Study 2011

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — These data represent a cost-earnings study of the boat based fishing in the Mariana Archipelago fielded in 2011. Data collected include fisher classification, vessel...

  7. Racial Earnings Differentials and Performance Pay

    Science.gov (United States)

    Heywood, John S.; O'Halloran, Patrick L.

    2005-01-01

    A comparative analysis between output-based payment and time rates payment is presented. It is observed that racial or gender earnings discrimination is more likely in time rates payment and supervisory evaluations.

  8. Cost Earnings Data 1993 - Hawaii Longline

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — These data were collected to support the first cost-earnings study of this fleet. Operational and vessel costs were collected by in-person interviews with vessel...

  9. Office of Personnel Management (OPM) Earnings

    Data.gov (United States)

    Social Security Administration — Each year the Office of Personnel Management (OPM) sends SSA a file to be verified and matched against the Master Earnings File (MEF) and Employer Information File...

  10. Hawaii Charter Fishing Cost Earnings Survey 2012

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — These data represent a cost-earnings study of the main Hawaiian Island Charter fishing fleet in 2012. Data collected include fisher classification, vessel...

  11. Informativeness of accounting earnings in family firms

    OpenAIRE

    DOMINGO JAVIER SANTANA MARTÍN; JERÓNIMO PÉREZ ALEMÁN; CAROLINA BONA SÁNCHEZ

    2009-01-01

    This work examines the relationship between the family control and informativeness of accounting earnings in listed non-financial Spanish companies between 1997 and 2003. The results reveal a negative relationship between the family nature of the controlling shareholder and the credibility of accounting information. Moreover, as the level of voting rights in the hands of the family ultimate owner increases, the informativeness of earnings decreases. Only in family firms where the CEO is hired...

  12. Self-Employment, Earnings, and Sexual Orientation

    OpenAIRE

    Jepsen, Christopher; Jepsen, Lisa K.

    2017-01-01

    Although many studies document differences by sexual orientation in earnings and other labor-market outcomes, little is known about differences in self-employment. Our study contributes to both the self-employment literature and sexual-orientation literature by analyzing differences in self-employment rates and earnings by sexual orientation. Gay men are less likely to be self-employed than married men, whereas lesbians are equally likely to be self-employed as married women. We find that gay...

  13. Disparities in earnings and education in India

    OpenAIRE

    Rani, P. Geetha

    2014-01-01

    This paper studies the impact of different levels of education, religion, caste as well as the impact of living in urban and rural communities on earnings in India. Besides these conventional stratification, yet another academic caste which influence earnings-the English language ability, is also examined. The paper uses a large cross-section sample of India Human Development Survey to estimate Mincer and augmented Mincer equations. The rates of return estimates obtained in these data and met...

  14. The Gospel of Matthew, John the elder and the Papias tradition: A ...

    African Journals Online (AJOL)

    For Gundry the apostolic source of this tradition thereby guarantees its reliability, in which case we can be confident that Matthew, the disciple of Jesus, was the author of the Gospel that bears his name. Gundry's arguments are, however, not altogether convincing. It will be shown that not only is his reading of the Papian ...

  15. Siim Nestor soovitab : D1 Recordingsi turnee Eestis. Matthew Herbert / Siim Nestor

    Index Scriptorium Estoniae

    Nestor, Siim, 1974-

    2005-01-01

    Iiri techno-firma D1 Recordingsi esindajate kontsertidest 4. märtsil üritusel "Kõigem ruudus" Von Krahlis Tallinnas ja 5. märtsil Ranna klubis Sillamäel. Matthew Herbert Big Band'i ja soome elktroonilise muusika ansambli Uusi Fantaasia kontserdist 5. märtsil Sakala keskuses Tallinnas üritusel "Jazz'n'Motion"

  16. The significance of dreams and the star in Matthew's infancy narrative

    African Journals Online (AJOL)

    The phenomena of dreams and the star of Bethlehem in Matthew's birth narrative have intrigued scholars through the ages. Scholarship in this regard went through the stages of identifying the origin of the material and of arguing the historicity of these events. Currently scholarship is moving into a new stage of investigating ...

  17. Thomas Aquinas on the Beatitudes : Reading Matthew, Disputing Grace and Virtue, Preaching Happiness

    NARCIS (Netherlands)

    ten Klooster, Anton

    2018-01-01

    What is happiness and how do we attain it? Saint Thomas Aquinas (ca. 1226-1274) devoted much time to these questions. In studying them he always returned to the beatitudes as they are found in Matthew 5:1-10. They function as the framework for his theology of human happiness. This study presents

  18. President Ilves andis Washingtonis üle teenetemärgi Matthew J. Bryzale

    Index Scriptorium Estoniae

    2010-01-01

    Ameerika Ühendriikides töövisiidil viibinud president Toomas Hendrik Ilves andis 18. märtsil 2010 Eesti saatkonnas Washingtonis Maarjamaa Risti IV klassi teenetemärgi USA diplomaadile Matthew J. Bryzale. Töövisiit Ameerika Ühendriikidesse 17.-23.03.2010

  19. On Earth as It is in Heaven : New Creation in Matthew's Gospel

    NARCIS (Netherlands)

    Holmgaard, Christian

    2018-01-01

    The purpose of this dissertation is to investigate the presence and meaning of the motif of new creation in Matthew's Gospel. New creation in this study is generally defined as an eschatological expectation which refers to protology and involves divine agency. In other terms it may also be called an

  20. The "Black Ships" and "Sakoku": Commodore Matthew C. Perry's Expedition to Japan. Asian Studies Module.

    Science.gov (United States)

    Finkelston, Ted

    This curriculum guide presents the components of a U.S. history course examining the causes and immediate effects of the opening of Japan to American trade and diplomacy by Commodore Matthew C. Perry's 1853-1854 Japanese expedition. The first part of the guide introduces the goals of the course. Next, the student objectives of the course are…

  1. The Two Hands of Thomas Aquinas : The Reportationes of the Commentary on Matthew

    NARCIS (Netherlands)

    ten Klooster, Anton

    2014-01-01

    The gospel of Matthew is more important to the theology of Thomas Aquinas than most scholars have realised. Access to his commentary on this gospel is impeded by the lack of a critical edition. Moreover, we have only two reportationes of the text. In order to establish the value of these texts, I

  2. Hamilton-Jacobi Approach to Pre-Big Bang Cosmology at Long-wavelengths

    CERN Document Server

    Saygili, K

    1999-01-01

    We apply the long-wavelength approximation to the low energy effective string action in the context of Hamilton-Jacobi theory. The Hamilton-Jacobi equation for the effective string action is explicitly invariant under scale factor duality. We present the leading order, general solution of the Hamilton-Jacobi equation. The Hamilton-Jacobi approach yields a solution consistent with the with the Lagrange formalism. The momentum constraints take an elegant, simple form. Furthermore this general solution reduces to the quasi-isotropic one, if the evolution of the gravitational field is neglected. Duality transformation for the general solution is written as a coordinate transformation in an abstract field space.

  3. Earnings Quality Measures and Excess Returns.

    Science.gov (United States)

    Perotti, Pietro; Wagenhofer, Alfred

    2014-06-01

    This paper examines how commonly used earnings quality measures fulfill a key objective of financial reporting, i.e., improving decision usefulness for investors. We propose a stock-price-based measure for assessing the quality of earnings quality measures. We predict that firms with higher earnings quality will be less mispriced than other firms. Mispricing is measured by the difference of the mean absolute excess returns of portfolios formed on high and low values of a measure. We examine persistence, predictability, two measures of smoothness, abnormal accruals, accruals quality, earnings response coefficient and value relevance. For a large sample of US non-financial firms over the period 1988-2007, we show that all measures except for smoothness are negatively associated with absolute excess returns, suggesting that smoothness is generally a favorable attribute of earnings. Accruals measures generate the largest spread in absolute excess returns, followed by smoothness and market-based measures. These results lend support to the widespread use of accruals measures as overall measures of earnings quality in the literature.

  4. EARNINGS MANAGEMENT IN U.S. HOSPITALS.

    Science.gov (United States)

    Dong, Gang Nathan

    2016-01-01

    This paper examines the hospital management practices of manipulating financial earnings within the bounds of generally accepted accounting principles (GAAP). We conduct regression analyses that relate earnings management to hospital characteristics to assess the economic determinants of hospital earnings management behavior. From the CMS Cost Reports we collected hospital financial data of all U.S. hospitals that request reimbursement from the federal government for treating Medicare patients, and regress discretionary accruals on hospital size, profitability, asset liquidity, operating efficiency, labor cost, and ownership. Hospitals with higher profit margin, current ratio, working capital, days of patient receivables outstanding and total wage are associated with more earnings management, whereas those with larger size and higher debt level, asset turnover, days cash on hand, fixed asset age are associated with lower level of earnings manipulation. Additionally, managers of non-profit hospitals are more likely to undertake some form of window-dressing by manipulating accounting accruals without changing business models or pricing strategies than their public hospital counterparts. We provide direct evidence of the use of discretionary accruals to manage financial earnings among U.S. hospitals and the finding has profound policy implications in terms of assessing the pervasiveness of accounting manipulation and the overall integrity of financial reporting in this very special public and quasi-public service sector.

  5. Geographic Differences in the Earnings of Economics Majors

    Science.gov (United States)

    Winters, John V.; Xu, Weineng

    2014-01-01

    Economics has been shown to be a relatively high-earning college major, but geographic differences in earnings have been largely overlooked. The authors of this article use the American Community Survey to examine geographic differences in both absolute earnings and relative earnings for economics majors. They find that there are substantial…

  6. 18 CFR 367.2160 - Account 216, Unappropriated retained earnings.

    Science.gov (United States)

    2010-04-01

    ..., Unappropriated retained earnings. 367.2160 Section 367.2160 Conservation of Power and Water Resources FEDERAL... retained earnings. This account must include the balances, either debit or credit, of unappropriated retained earnings arising from earnings of the service company. This account must not include any amounts...

  7. 48 CFR 52.234-4 - Earned Value Management System.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Earned Value Management....234-4 Earned Value Management System. As prescribed in 34.203(c), insert the following clause: Earned Value Management System (JUL 2006) (a) The Contractor shall use an earned value management system (EVMS...

  8. How Sensitive is Intergenerational Earnings Mobility to Different Measures?

    DEFF Research Database (Denmark)

    Hussain, Mohammad Azhar; D. Munk, Martin; Bonke, Jens

    2008-01-01

    The article provides various estimates of intergenerational earnings mobility based on Danish administrative register information. The aim is to calculate how sensitive the results are to different earning periods, age brackets, and earning components enabling the most accurate cross country comp...... find that intergenerational earnings mobility from father to son in Denmark is on the same level as in Sweden, Norway, and Finland, whereas the intergenerational earnings mobility in all the Nordic countries is found higher than in the UK and USA....

  9. Using the Pareto Distribution to Improve Estimates of Topcoded Earnings

    OpenAIRE

    Philip Armour; Richard V. Burkhauser; Jeff Larrimore

    2014-01-01

    Inconsistent censoring in the public-use March Current Population Survey (CPS) limits its usefulness in measuring labor earnings trends. Using Pareto estimation methods with less-censored internal CPS data, we create an enhanced cell-mean series to capture top earnings in the public-use CPS. We find that previous approaches for imputing topcoded earnings systematically understate top earnings. Annual earnings inequality trends since 1963 using our series closely approximate those found by Kop...

  10. Stock Prices and Earnings: A History of Research

    OpenAIRE

    Patricia M. Dechow; Richard G. Sloan; Jenny Zha

    2014-01-01

    Copyright © 2014 by Annual Reviews. All rights reserved. Accounting earnings summarize periodic corporate financial performance and are key determinants of stock prices. We review research on the usefulness of accounting earnings, including research on the link between accounting earnings and firm value and research on the usefulness of accounting earnings relative to other accounting and nonaccounting information. We also review research on the features of accounting earnings that make them ...

  11. Hamilton-Jacobi formalism to warm inflationary scenario

    Science.gov (United States)

    Sayar, K.; Mohammadi, A.; Akhtari, L.; Saaidi, Kh.

    2017-01-01

    The Hamilton-Jacobi formalism as a powerful method is being utilized to reconsider the warm inflationary scenario, where the scalar field as the main component driving inflation interacts with other fields. Separating the context into strong and weak dissipative regimes, the goal is followed for two popular functions of Γ . Applying slow-rolling approximation, the required perturbation parameters are extracted and, by comparing to the latest Planck data, the free parameters are restricted. The possibility of producing an acceptable inflation is studied where the result shows that for all cases the model could successfully suggest the amplitude of scalar perturbation, scalar spectral index, its running, and the tensor-to-scalar ratio.

  12. Hamilton-Jacobi approach to non-slow-roll inflation

    International Nuclear Information System (INIS)

    Kinney, W.H.

    1997-01-01

    I describe a general approach to characterizing cosmological inflation outside the standard slow-roll approximation, based on the Hamilton-Jacobi formulation of scalar field dynamics. The basic idea is to view the equation of state of the scalar field matter as the fundamental dynamical variable, as opposed to the field value or the expansion rate. I discuss how to formulate the equations of motion for scalar and tensor fluctuations in situations where the assumption of slow roll is not valid. I apply the general results to the simple case of inflation from an open-quotes invertedclose quotes polynomial potential, and to the more complicated case of hybrid inflation. copyright 1997 The American Physical Society

  13. Generally covariant Hamilton-Jacobi equation and rotated liquid sphere metrics

    International Nuclear Information System (INIS)

    Abdil'din, M.M.; Abdulgafarov, M.K.; Abishev, M.E.

    2005-01-01

    In the work Lense-Thirring problem on corrected Fock's first approximation metrics by Hamilton-Jacobi method considered. Generally covariant Hamilton-Jacobi equation had been sold by separation of variable method. Path equation of probe particle motion in rotated liquid sphere field is obtained. (author)

  14. Cameco sees improved earnings through nine months

    International Nuclear Information System (INIS)

    1991-01-01

    Cameco Corporation says it had net earnings of $29 million in the first nine months of this year, compared to a profit of $5.4 million in the same period last year. The 1990 earnings do not include a $60.2 million gain on the sale of Cameco's Rabbit Lake assets. The increased earnings, the company says, reflected lower interest expense, gains on foreign exchange and improved product margins. Uranium concentrate sales volumes were virtually unchanged from last year, but sales revenues rose 5.6%, largely due to the mix of contracts, as Cameco continued to avoid the spot market, as it has since 1988, in favour of seeking longer term contracts at better prices

  15. Post-earnings announcement drift in Greece

    OpenAIRE

    Forbes, William; Giannopoulos, George

    2015-01-01

    This paper presents evidence regarding the post-earnings announcement drift (PEAD) anomaly for the Greek market in the years 2000–2006 (covering earnings announcements in the years 2001–2007). The impact of the introduction of International Financial Reporting Standards on the size and prevalence of the PEAD anomaly is examined. Unlike recent evidence for the US market we find PEAD to be\\ud alive and well, and of growing importance in our Greek sample. It may be the adoption of international ...

  16. Family migration and relative earnings potentials

    DEFF Research Database (Denmark)

    Foged, Mette

    2016-01-01

    of husband centered migration. Couples are more likely to migrate if household earnings potential is disproportionally due to one partner, and families react equally strongly to a male and a female relative advantage in educational earnings potential. These results are driven by households with a strong......A unitarian model of family migration in which families may discount wives’ private gains is used to derive testable predictions regarding the type of couples that select into migrating. The empirical tests show that gender neutral family migration cannot be rejected against the alternative...

  17. Poor—rich demarcation of Matthew effect on scale-free systems and its application

    International Nuclear Information System (INIS)

    Dong, Yan; Sui-Ran, Yu; Ming, Dong; Bouras, Abdelaziz

    2011-01-01

    In a scale-free network, only a minority of nodes are connected very often, while the majority of nodes are connected rarely. However, what is the ratio of minority nodes to majority nodes resulting from the Matthew effect? In this paper, based on a simple preferential random model, the poor-rich demarcation points are found to vary in a limited range, and form a poor-rich demarcation interval that approximates to k/m in [3,4]. As a result, the (cumulative) degree distribution of a scale-free network can be divided into three intervals: the poor interval, the demarcation interval and the rich interval. The inequality of the degree distribution in each interval is measured. Finally, the Matthew effect is applied to the ABC analysis of project management. (general)

  18. the function of “weeping and gnashing of teeth” in matthew's gospel

    African Journals Online (AJOL)

    and gnashing of teeth”) (8:12; 13:42; 13:50; 22:13; 24:51; 25:30). Generally, interpreters ... In terms of the first question, Sim commences with a chapter that ... focused question, namely how Matthew uses the phrase weeping and gnashing of ..... In other words, a study of the forms of Jesus' teaching reveals that a majority of ...

  19. Peter as character in the Gospel of Matthew: complexity and inversion

    Directory of Open Access Journals (Sweden)

    João Leonel

    2014-03-01

    Full Text Available This article focuses on the apostle Peter as a character in the Gospel of Matthew.  It aims at identifying the nuances and changes of the character Peter in the Gospel. For this purpose, I take as a starting point that the gospel belongs to the literary genre of ancient Greco-Roman Biography, which presents Jesus Christ as the protagonist. The other characters are developed in relationship with him. The same is true with the Apostle Peter. The article unfolds from narrative theory, in particular the categorization of characters. I categorize, based on Erich Auerbach and Robert Alter, the features of biblical characters, developing comparisons with theories of the character in the modern novel. The analysis of the main texts from the Gospel of Matthew that portray the character Peter leads to the conclusion that its main features are complexity and inversion. They produce an overview of the involution of the character in the narrative of the Gospel of Matthew.

  20. Language, meaning, sense and reference: Matthew's passion narrative and Psalm 22

    Directory of Open Access Journals (Sweden)

    S. van Tilborg

    1988-01-01

    Full Text Available The passion narrative of Jesus as told by Matthew is a verbal enunciation which finds its place next to other passion narratives in which the narrator lets the protagonist use the words of the '1' person of Psalm 22 and in which the narrator describes internal and external conflicts with the words of the Psalm. Against the background of the Greek Septuagint and the Aramaic text in the Targum, parallel to what the hymnist of Qumran tries to do and the narrator of the story about Aseneth, based on the narrative as we find it in Mark, Matthew took Psalm 22 as anchor for his story. What is described in the Psalm, happens in the life and death of Jesus. To approach Jesus' passion more closely, Matthew used poetic language: words on words on words. The passion and death of Jesus has thus become literature, an ambiguous attempt to express the impossible. The question, 'how can one maintain today compassion against the forces of violence?', is the concern of the article.

  1. Quantitative Compactness Estimates for Hamilton-Jacobi Equations

    Science.gov (United States)

    Ancona, Fabio; Cannarsa, Piermarco; Nguyen, Khai T.

    2016-02-01

    We study quantitative compactness estimates in {W^{1,1}_{loc}} for the map {S_t}, {t > 0} that is associated with the given initial data {u_0in Lip (R^N)} for the corresponding solution {S_t u_0} of a Hamilton-Jacobi equation u_t+Hbig(nabla_{x} ubig)=0, qquad t≥ 0,quad xinR^N, with a uniformly convex Hamiltonian {H=H(p)}. We provide upper and lower estimates of order {1/\\varepsilon^N} on the Kolmogorov {\\varepsilon}-entropy in {W^{1,1}} of the image through the map S t of sets of bounded, compactly supported initial data. Estimates of this type are inspired by a question posed by Lax (Course on Hyperbolic Systems of Conservation Laws. XXVII Scuola Estiva di Fisica Matematica, Ravello, 2002) within the context of conservation laws, and could provide a measure of the order of "resolution" of a numerical method implemented for this equation.

  2. Hamilton's equations for a fluid membrane

    Energy Technology Data Exchange (ETDEWEB)

    Capovilla, R [Departamento de Fisica, Centro de Investigacion y de Estudios Avanzados, Apdo. Postal 14-740, 07000 Mexico, DF (Mexico); Guven, J [Instituto de Ciencias Nucleares, Universidad Nacional Autonoma de Mexico, Apdo. Postal 70-543, 04510 Mexico, DF (Mexico); Rojas, E [Facultad de Fisica e Inteligencia Artificial, Universidad Veracruzana, 91000 Xalapa, Veracruz (Mexico)

    2005-10-14

    Consider a homogeneous fluid membrane described by the Helfrich-Canham energy, quadratic in the mean curvature of the membrane surface. The shape equation that determines equilibrium configurations is fourth order in derivatives and cubic in the mean curvature. We introduce a Hamiltonian formulation of this equation which dismantles it into a set of coupled first-order equations. This involves interpreting the Helfrich-Canham energy as an action; equilibrium surfaces are generated by the evolution of space curves. Two features complicate the implementation of a Hamiltonian framework. (i) The action involves second derivatives. This requires treating the velocity as a phase-space variable and the introduction of its conjugate momentum. The canonical Hamiltonian is constructed on this phase space. (ii) The action possesses a local symmetry-reparametrization invariance. The two labels we use to parametrize points on the surface are themselves physically irrelevant. This symmetry implies primary constraints, one for each label, that need to be implemented within the Hamiltonian. The two Lagrange multipliers associated with these constraints are identified as the components of the acceleration tangential to the surface. The conservation of the primary constraints implies two secondary constraints, fixing the tangential components of the momentum conjugate to the position. Hamilton's equations are derived and the appropriate initial conditions on the phase-space variables are identified. Finally, it is shown how the shape equation can be reconstructed from these equations.

  3. Using historic earnings to value hydro energy

    International Nuclear Information System (INIS)

    Robson, I.A.; Whittington, H.W.

    1993-01-01

    This article briefly presents a technique for assigning a value to the water held in and removed from the hydro reservoir. Using historic earnings as the basis for a series of equations, it aims to give engineers trading energy a reliable means of placing a value on what is effectively a ''free'' resource. (Author)

  4. Japan's Teachers Earn Tenure on Day One

    Science.gov (United States)

    Ahn, Ruth; Asanuma, Shigeru; Mori, Hisayoshi

    2016-01-01

    Teachers in Japan earn tenure on their first day of employment--not after two years of experience based on evaluations of teaching performance or student test scores. This is almost too good to be true. If tenure is so easy to attain, how do the Japanese make sure their teachers, especially novice teachers hired with little teaching experience,…

  5. Analysts' earnings forecasts and international asset allocation

    NARCIS (Netherlands)

    Huijgen, Carel; Plantinga, Auke

    1999-01-01

    The aim of this paper is to investigate whether financial analysts’ earnings forecasts are informative from the viewpoint of allocating investments across different stock markets. Therefore we develop a country forecast indicator reflecting the analysts’ prospects for specific stock markets. The

  6. Enterprise Bargaining and the Gender Earnings Gap.

    Science.gov (United States)

    Wooden, Mark

    1997-01-01

    Examination of the widening gender earnings gap in Australia indicates that women's wages continue to lag behind those of men. The main factor appears to be women's concentration in part-time work in enterprises where bargaining is less likely to occur. (JOW)

  7. Earnings Management and Valuation of Biological Assets

    Directory of Open Access Journals (Sweden)

    Ricardo Luiz Menezes da Silva

    2015-01-01

    Full Text Available The use of fair value to measure the worth of biological assets allows discretionary choices when using discounted cash flow in the absence of an active market, influencing the quality of accounting information. The objective of this study was to investigate evidence of earnings management among Brazilian companies that have adopted fair value based on the discounted cash flow method. The firms were investigated with regard to: a disclosure of the discount rate, b BM&FBovespa corporate governance levels; and c adherence to disclosure requirements in the Brazilian accounting standard CPC 29 (IAS 41. We analyzed 31 firms with significant biological assets from 2010 to 2012. The earnings management measurements were calculated according to the modified Jones, the Teoh, Welch and Wong (1998, and the KS models. The Mann-Whitney test of the means was applied and revealed evidence of greater earnings management for companies that use discounted cash flow, and the ones that least meet CPC 29 disclosure requirements, considering the KS model estimates. Regarding the other proposals, testing did not offer enough evidence of differences in discretionary accruals. In this sense, only hypotheses 1 and 4 are partially accepted, demanding more research in this area. We also present evidence in favor of adopting Exposure Draft ED/2013/08 Agriculture: Bearer Plants, Proposed amendments to IAS 16 and IAS 41, which proposes to measure biological assets at cost, because firms already following these rules showed lower earnings management in this study.

  8. Earnings and bank profitability in Nigeria

    Directory of Open Access Journals (Sweden)

    John N. N. Ugoani

    2016-12-01

    Full Text Available Bank earnings in form of retained profit help in the capital formation of banks. This is critical because capital inadequacy is often a cause of bank failures. During the banking crisis in Nigeria the gross earnings of many banks diminished considerably due to frauds and bad management. For example, in 2009 the Central Bank of Nigeria revoked the operating licences of fourteen banks which had huge nonperforming loans and were making losses. The fragility in the Nigerian banking system in the 1990s and beyond was compounded due to wide spread poor corporate governance practices and imprudent lending that led to the erosion of gross earnings and profitability. The study employed the exploratory research design. Data analyses were done through description statistics and the regression technique using the statistical package for the social sciences. The regression result was Y = 4.926 + 1.877x meaning that with an increase of 1 percent in gross earnings bank profitability increases by 1.88 percent. This is the crux of the study.

  9. Voluntary Management Earnings Forecasts and Discretionary Accruals

    DEFF Research Database (Denmark)

    Gramlich, Jeffrey; Sørensen, Ole Vagn

    2004-01-01

    This paper seeks to determine whether Danish managers exercise discretionary accruals to reach earnings forecast targets they voluntarily specify in conjunction with initial public offerings (IPOs). Because the Danish accounting and legal environment is more permissive than the US, we use Denmark...

  10. Lifetime earnings for physicians across specialties.

    Science.gov (United States)

    Leigh, J Paul; Tancredi, Daniel; Jerant, Anthony; Romano, Patrick S; Kravitz, Richard L

    2012-12-01

    Earlier studies estimated annual income differences across specialties, but lifetime income may be more relevant given physicians' long-term commitments to specialties. Annual income and work hours data were collected from 6381 physicians in the nationally representative 2004-2005 Community Tracking Study. Data regarding years of residency were collected from AMA FREIDA. Present value models were constructed assuming 3% discount rates. Estimates were adjusted for demographic and market covariates. Sensitivity analyses included 4 alternative models involving work hours, retirement, exogenous variables, and 1% discount rate. Estimates were generated for 4 broad specialty categories (Primary Care, Surgery, Internal Medicine and Pediatric Subspecialties, and Other), and for 41 specific specialties. The estimates of lifetime earnings for the broad categories of Surgery, Internal Medicine and Pediatric Subspecialties, and Other specialties were $1,587,722, $1,099,655, and $761,402 more than for Primary Care. For the 41 specific specialties, the top 3 (with family medicine as reference) were neurological surgery ($2,880,601), medical oncology ($2,772,665), and radiation oncology ($2,659,657). The estimates from models with varying rates of retirement and including only exogenous variables were similar to those in the preferred model. The 1% discount model generated estimates that were roughly 150% larger than the 3% model. There was considerable variation in the lifetime earnings across physician specialties. After accounting for varying residency years and discounting future earnings, primary care specialties earned roughly $1-3 million less than other specialties. Earnings' differences across specialties may undermine health reform efforts to control costs and ensure adequate numbers of primary care physicians.

  11. The quality of accruals and earnings - and the market pricing of earnings quality

    DEFF Research Database (Denmark)

    Schøler, Finn

    2004-01-01

    of some more specific company key accruals, where especially the two balance sheet accounts, inventory and accounts receivable, are of interest. This is documented and discussed by relating empirical measures of the quality of the different specific key-accruals as well as aggregated accruals quality vs......This study focuses on earnings quality by investigating the quality of accruals using the approach introduced by Dechow & Dichev (2002). One essential element is the role of accrual estimation errors, and another is whether the equity market impounds information about the quality of earnings....... The basic assumption is that the quality of accruals and earnings is decreasing as the magnitude of estimation errors in the accruals is increasing. The paper contributes to the literature on accrual (and earnings) quality by investigating not only the quality of aggregated accruals but also the quality...

  12. Earnings inequality and market work in husband-wife families

    OpenAIRE

    Pencavel, John H.

    2006-01-01

    Constructing pseudo-panel data from successive Current Population Surveys, this paper analyzes earnings inequality in husband and wife families over the life cycle and over time. Particular attention is devoted to the role of labor supply in influencing measures of earnings inequality. Compact and accurate descriptions of earnings inequality are derived that facilitate the analysis of the effect of the changing market employment of wives on earnings inequality. The growing propensity of marri...

  13. Credibility of management earnings forecasts and future returns

    OpenAIRE

    Norio Kitagawa; Akinobu Shuto

    2015-01-01

    This study investigates the effect of managerial discretion over their initial earnings forecasts on future performance. First, by estimating the discretionary portion of initial management earnings forecasts (defined as discretionary forecasts) based on the findings of fundamental analysis research, we find that firms with higher discretionary forecasts are more likely to miss their earnings forecast at the end of the fiscal year and revise their forecasts downward to meet their earnings for...

  14. Her earnings: Exploring variation in wives' earning contributions across six major Asian groups and Whites.

    Science.gov (United States)

    Kulkarni, Veena S

    2015-07-01

    Previous research on understanding race-ethnic differentials in employment and economic contributions by married women has primarily focused on Blacks, Hispanics, or Whites. This study investigates variations in wives' earning contributions as measured by wives earnings as a proportion of total annual household earnings among six Asian groups, Asian Indian, Chinese, Filipino, Japanese, Korean, and Vietnamese relative to native born non-Hispanic White. I disaggregate the six Asian groups by their ethnicity and nativity status. Using pooled data from 2009-2011 American Community Survey, the findings show significance of human capital, hours of paid labor market engagement and nativity status. There is strong and negative association between husbands' human capital and labor supply with wives' earning contributions suggesting near universality of male-breadwinner status. Notwithstanding the commonalities, there is significant intergroup diversity. While foreign born and native born Filipina wives despite their spouses' reasonably high human capital and work hours, contribute one of the highest shares, the same cannot be said for the Asian Indians and Japanese. For foreign born Asian Indian and to some extent Japanese women, their high human capital is not translated to high earning contribution after controlling for husband's human capital. Further, nativity status impacts groups differentially. Native born Vietnamese wives contribute the greatest. Overall, the findings underscore the relevance of employing multiple conceptual frameworks in understanding earning contributions of foreign and native born Asian wives belonging to the six Asian groups, Asian Indian, Chinese, Filipino, Japanese, Korean, and Vietnamese. Copyright © 2015 Elsevier Inc. All rights reserved.

  15. Do managers manipulate earnings prior to management buyouts?

    NARCIS (Netherlands)

    Mao, Yaping; Renneboog, Luc

    2015-01-01

    To address the question as to whether managers intending to purchase their company by means of a levered buyout transaction manipulate earnings in order to buy their firm on the cheap, we study the different types of earnings management prior to the transaction: accrual management, real earnings

  16. 17 CFR 256.215 - Appropriated retained earnings.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Appropriated retained earnings... UTILITY HOLDING COMPANY ACT OF 1935 Liabilities and Other Credit Accounts § 256.215 Appropriated retained earnings. This account shall include the amount of retained earnings which has been appropriated or set...

  17. 17 CFR 256.216 - Unappropriated retained earnings.

    Science.gov (United States)

    2010-04-01

    ... retained earnings. This account shall include the balance, either debit or credit, arising from earnings... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Unappropriated retained earnings. 256.216 Section 256.216 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION...

  18. 18 CFR 367.2150 - Account 215, Appropriated retained earnings.

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 215, Appropriated retained earnings. 367.2150 Section 367.2150 Conservation of Power and Water Resources FEDERAL... retained earnings. This account must include the amount of retained earnings that has been appropriated or...

  19. 48 CFR 252.234-7002 - Earned Value Management System.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Earned Value Management... of Provisions And Clauses 252.234-7002 Earned Value Management System. As prescribed in 234.203(2), use the following clause: Earned Value Management System (APR 2008) (a) In the performance of this...

  20. 48 CFR 1852.234-2 - Earned Value Management System.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Earned Value Management... and Clauses 1852.234-2 Earned Value Management System. As prescribed in 1834.203-70(b) insert the following clause: Earned Value Management System (NOV 2006) (a) In the performance of this contract, the...

  1. Earnings Differences between Women and Men. Facts on Working Women.

    Science.gov (United States)

    Women's Bureau (DOL), Washington, DC.

    Although the gap between women's and men's wages differs slightly depending on how the gap is measured, no matter how they are measured, women's earnings are below those received by men in 97% of the occupations for which data are available. Since 1979, women's earnings have been climbing when compared with men's earnings, gaining steeply during…

  2. 78 FR 28838 - Hamilton Street Hydro, LLC; Notice of Preliminary Permit Application Accepted for Filing and...

    Science.gov (United States)

    2013-05-16

    ... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Project No. 14507-000] Hamilton Street... Project would consist of the following: (1) An existing 10.5-foot-high rock fill gravity dam with a 655... a storage [[Page 28839

  3. An optimal L1-minimization algorithm for stationary Hamilton-Jacobi equations

    KAUST Repository

    Guermond, Jean-Luc; Popov, Bojan

    2009-01-01

    We describe an algorithm for solving steady one-dimensional convex-like Hamilton-Jacobi equations using a L1-minimization technique on piecewise linear approximations. For a large class of convex Hamiltonians, the algorithm is proven

  4. Earnings Management and Corporate Social Responsibility

    Directory of Open Access Journals (Sweden)

    Benjamin Uyagu

    2017-09-01

    Full Text Available This study lies at the heart of the issue of reliability of financial statements. Reliability is the accountant’s terminology for integrity of financial statements. This study focused on the impact of Corporate Social Responsibility on earnings management in the Nigerian manufacturing sectors. The study is motivated by the paucity of research on subject matter in manufacturing sub-sector in Nigeria. The study employed the ordinary least square multivariate regression technique. A sample of fifty- two manufacturing firms was used. The result shows that there is a positive relationship between CSR and earnings management. This study recommended that statutory bodies should put a ceiling on the amount to be expended on CSR which must be exceeded by any firm.

  5. Must producers earn a resource rent?

    International Nuclear Information System (INIS)

    Austvik, Ole Gunnar

    2003-01-01

    In petroleum producing countries it has been a prevailing opinion that a resource rent should be earned by petroleum producers due to the commodities' non-renewable nature. An important element in this logic is that the supply of oil and natural gas is limited to relatively few places in the world. As the resources are exploited, the remaining reserves are reduced. What is extracted today cannot be extracted tomorrow. Rationing of the scarce resource takes place through pricing mechanisms. Due to the scarcity the consumers must pay a higher price than the marginal production costs, so that the amounts supplied and demanded become equal. Most producers of oil and gas and not just the ones that produce the cheapest, have therefore until now earned an economic rent

  6. The community takes charge : story and success of Clean Air Hamilton

    International Nuclear Information System (INIS)

    McCarry, B.

    2004-01-01

    Clean Air Hamilton was established in 2001 to identify priority air quality issues, pollution sources, and evaluate impacts and solutions for air quality issues. Clean Air Hamilton also assesses the human health effects of ambient air exposures in Hamilton. A 1997 survey of Hamilton residents showed that most citizens were extremely concerned about health effects, black fallout, smog visibility, and odours. Clean Air Hamilton has established an air monitoring network which includes 19 member companies and 22 industrial sites. The objective is to determine recent contaminant trends in upwind/downwind air quality. The timeline for establishing the Hamilton air monitoring network was presented. The network, which serves as a model for Ontario and Canada, monitors the impact of vehicular and industrial emissions and establishes ten-year air quality trends for benzo(a)pyrene, sulphur, nitrogen dioxide, and ozone at industrial sites and the downtown core. Analysis of air quality trends shows that there has been improvement in levels of some locally-generated contaminants. The data has also been used for epidemiological studies to determine the health effects of industry on Hamiltonians. figs

  7. Hamilton Utilities Corporation annual report 2002 : people, performance, productivity : the business of public service

    International Nuclear Information System (INIS)

    2002-01-01

    A brief overview of the municipally-owned Hamilton Utilities Corporation was provided. When Ontario's electricity market opened to competition, it allowed wholesale and retail electricity marketers to operate on a competitive basis. This report describes how Hamilton Hydro, the largest subsidiary, successfully faced the challenges brought about by the open market. The strategy of growth as a multi-utility corporation progressed significantly. Major financial restructuring was completed, income level was maintained, as well as a strong balance sheet. The construction of Hamilton's first district energy system was effected by Hamilton Community Energy, another subsidiary. This project is expected to provide heat to 10 buildings in the downtown area, producing 3.5 megawatts of electricity for the City. The third subsidiary, FibreWired, applied its vast communications expertise to the health care sector. It offered Virtual Private Network (VPN) services to area hospitals and other health care providers in pharmaceutical and biotechnology. A major study was undertaken jointly with the City of Hamilton. It examined the feasibility of restructuring water and wastewater services into a municipally owned corporation under the umbrella of Hamilton Utilities Corporation. Various examples were provided throughout the report to better illustrate how corporate vision was translated into reality. tabs

  8. Hamilton-Jacobi theorems for regular reducible Hamiltonian systems on a cotangent bundle

    Science.gov (United States)

    Wang, Hong

    2017-09-01

    In this paper, some of formulations of Hamilton-Jacobi equations for Hamiltonian system and regular reduced Hamiltonian systems are given. At first, an important lemma is proved, and it is a modification for the corresponding result of Abraham and Marsden (1978), such that we can prove two types of geometric Hamilton-Jacobi theorem for a Hamiltonian system on the cotangent bundle of a configuration manifold, by using the symplectic form and dynamical vector field. Then these results are generalized to the regular reducible Hamiltonian system with symmetry and momentum map, by using the reduced symplectic form and the reduced dynamical vector field. The Hamilton-Jacobi theorems are proved and two types of Hamilton-Jacobi equations, for the regular point reduced Hamiltonian system and the regular orbit reduced Hamiltonian system, are obtained. As an application of the theoretical results, the regular point reducible Hamiltonian system on a Lie group is considered, and two types of Lie-Poisson Hamilton-Jacobi equation for the regular point reduced system are given. In particular, the Type I and Type II of Lie-Poisson Hamilton-Jacobi equations for the regular point reduced rigid body and heavy top systems are shown, respectively.

  9. Timing of Earnings and Capital Structure

    OpenAIRE

    Miglo, Anton

    2014-01-01

    This paper shows that asymmetric information about the timing of earnings can affect corporate capital structure. It sheds some new light on two following questions: why may profitable firms be interested in issuing equity, and why does debt not necessarily signal a firm quality. These issues seem to be puzzling from the classical pecking-order theory or signalling theory point of view. The paper also contributes to the analysis of the link between debt-equity choice and subsequent performanc...

  10. Earnings Management and Corporate Social Responsibility

    OpenAIRE

    Benjamin Uyagu; Alexander Olawumi Dabor

    2017-01-01

    This study lies at the heart of the issue of reliability of financial statements. Reliability is the accountant’s terminology for integrity of financial statements. This study focused on the impact of Corporate Social Responsibility on earnings management in the Nigerian manufacturing sectors. The study is motivated by the paucity of research on subject matter in manufacturing sub-sector in Nigeria. The study employed the ordinary least square multivariate regression technique. A sample of fi...

  11. FAIR VALUE ACCOUNTING AND EARNINGS MANAGEMENT

    OpenAIRE

    Pei-Hui Hsu; Youan (Robert) Lin

    2016-01-01

    Many have argued that measuring financial instruments at fair value might not reflect firms’ financial condition. Prior study finds that managers manipulate the “disclosure” of fair value measurement (Song et al. 2010). In this study, we attempt to provide evidence regarding manager’s incentive to manipulate the disclosure of fair value measurements by examining whether the disclosure of less relevant fair value measurement is related to the odds of earnings management. We find that firms ...

  12. Earning management in Brazilian financial institutions

    Directory of Open Access Journals (Sweden)

    Adriana Bruscato Bortoluzzo

    2016-06-01

    Full Text Available ABSTRACT The present study aims to study earnings management in a significant sample of 123 banks in the Brazilian market between 2001 and 2012. Given the important role that banks play in a country's economy, it is important to understand that there are discretionary factors involved in the reporting of a financial institution's profitability. Credit provisioning guidelines for Brazilian financial institutions are described in Resolution 2682/99 of the National Monetary Council (Conselho Monetário Nacional. Because of the discretion allowed in this resolution, loan loss provision is used as instrument of earnings management, which is not an illegal practice, but this behavior does affect the risk perception of agents and analysts, and they should be aware of it and understand it. We found that credit provisioning is used as an earnings management mechanism to smooth the net income of Brazilian financial institutions. Brazilian banks tend to avoid not only negative net income pre-loan loss provisions and taxes, but also negative net income pre-loan loss provisions and taxes in relation to the previous period. Contrary to the previous studies, it is not clear if banks avoid lower net income pre-loan loss provisions and taxes than a given peer group.

  13. FAIR VALUE ACCOUNTING AND EARNINGS MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Pei-Hui Hsu

    2016-04-01

    Full Text Available Many have argued that measuring financial instruments at fair value might not reflect firms’ financial condition. Prior study finds that managers manipulate the “disclosure” of fair value measurement (Song et al. 2010. In this study, we attempt to provide evidence regarding manager’s incentive to manipulate the disclosure of fair value measurements by examining whether the disclosure of less relevant fair value measurement is related to the odds of earnings management. We find that firms with more Level 3 assets and liabilities (i.e., less value relevant fair value measurement are more likely to recognize positive unrealized gains to meet or beat analyst forecast target. In addition, we find that only firms with weak corporate governance disclose more Level 3 fair value liabilities and recognize unrealized gains into reported earnings to meet or beat analyst forecast target. This evidence suggests that managers manipulate the disclosure of fair value measurement in order to manage reported earnings via the adoption of fair value option.

  14. Una conversación con Matthew Sher sobre privacidad y la amistad

    OpenAIRE

    García, María Beatriz; Fleischman, William M.; Bogado García, Joaquín Ignacio

    2013-01-01

    El siguiente trabajo indaga en la importancia de la privacidad para la dignidad humana desde dos miradas esenciales al tema: ética y psicológica, teniendo cuenta la privacidad en las redes sociales y el comportamiento de la generación del milenio según el artículo de Matthew Sher al respecto. Partiendo de la necesidad y la valoración de la de privacidad se va desarrollando su conceptualización a la luz de la Etica Nicomaquea, su lugar en la estructuración del psiquismo y su impronta en la ...

  15. Gothic elements in contemporary detective story : Matthew Gregory Lewis and Minette Walters compared

    Directory of Open Access Journals (Sweden)

    Vesna Marinko

    2009-12-01

    Full Text Available One of the most shocking Gothic novels was written by Matthew Gregory Lewis in 1796. His Gothic novel The Monk contains all the typical Gothic elements such as a ruined castle, aggressive villain, women in distress, the atmosphere of terror and horror and a lot more. This article analyses and compares to what extent the Gothic elements of the late 18th century survived in the contemporary detective story The Ice House (1993 written by Minette Walters and how these elements have changed.

  16. Comparative endurance testing of the Biomet Matthews Nail and the Dynamic Compression Screw, in simulated condylar and supracondylar femoral fractures

    Directory of Open Access Journals (Sweden)

    Davies Benjamin M

    2008-01-01

    Full Text Available Abstract Background The dynamic compression screw is a plate and screws implant used to treat fractures of the distal femur. The Biomet Matthews Nail is a new retrograde intramedullary nail designed as an alternative surgical option to treat these fractures. The objective of this study was to assess the comparative endurance of both devices. Method The dynamic compression screw (DCS and Biomet Matthews Nail (BMN were implanted into composite femurs, which were subsequently cyclically loaded using a materials testing machine. Simulated fractures were applied to each femur prior to the application of load. Either a Y type fracture or a transverse osteotomy was prepared on each composite femur using a jig to enable consistent positioning of cuts. Results The Biomet Matthews Nail demonstrated a greater endurance limit load over the dynamic compression screw in both fracture configurations. Conclusion The distal locking screws pass through the Biomet Matthews Nail in a unique "cruciate" orientation. This allows for greater purchase in the bone of the femoral condyle and potentially improves the stability of the fracture fixation. As these fractures are usually in weak osteoporotic bone, the Biomet Matthews Nail represents a favourable surgical option in these patients.

  17. Living shorelines enhanced the resilience of saltmarshes to Hurricane Matthew (2016).

    Science.gov (United States)

    Smith, Carter S; Puckett, Brandon; Gittman, Rachel K; Peterson, Charles H

    2018-06-01

    Nature-based solutions, such as living shorelines, have the potential to restore critical ecosystems, enhance coastal sustainability, and increase resilience to natural disasters; however, their efficacy during storm events compared to traditional hardened shorelines is largely untested. This is a major impediment to their implementation and promotion to policy-makers and homeowners. To address this knowledge gap, we evaluated rock sill living shorelines as compared to natural marshes and hardened shorelines (i.e., bulkheads) in North Carolina, USA for changes in surface elevation, Spartina alterniflora stem density, and structural damage from 2015 to 2017, including before and after Hurricane Matthew (2016). Our results show that living shorelines exhibited better resistance to landward erosion during Hurricane Matthew than bulkheads and natural marshes. Additionally, living shorelines were more resilient than hardened shorelines, as they maintained landward elevation over the two-year study period without requiring any repair. Finally, rock sill living shorelines were able to enhance S. alterniflora stem densities over time when compared to natural marshes. Our results suggest that living shorelines have the potential to improve coastal resilience while supporting important coastal ecosystems. © 2018 by the Ecological Society of America.

  18. Phenotypic spectrum of STRA6 mutations: from Matthew-Wood syndrome to non-lethal anophthalmia.

    Science.gov (United States)

    Chassaing, Nicolas; Golzio, Christelle; Odent, Sylvie; Lequeux, Léopoldine; Vigouroux, Adeline; Martinovic-Bouriel, Jelena; Tiziano, Francesco Danilo; Masini, Lucia; Piro, Francesca; Maragliano, Giovanna; Delezoide, Anne-Lise; Attié-Bitach, Tania; Manouvrier-Hanu, Sylvie; Etchevers, Heather C; Calvas, Patrick

    2009-05-01

    Matthew-Wood, Spear, PDAC or MCOPS9 syndrome are alternative names used to refer to combinations of microphthalmia/anophthalmia, malformative cardiac defects, pulmonary dysgenesis, and diaphragmatic hernia. Recently, mutations in STRA6, encoding a membrane receptor for vitamin A-bearing plasma retinol binding protein, have been identified in such patients. We performed STRA6 molecular analysis in three fetuses and one child diagnosed with Matthew-Wood syndrome and in three siblings where two adult living brothers are affected with combinations of clinical anophthalmia, tetralogy of Fallot, and mental retardation. Among these patients, six novel mutations were identified, bringing the current total of known STRA6 mutations to seventeen. We extensively reviewed clinical data pertaining to all twenty-one reported patients with STRA6 mutations (the seven of this report and fourteen described elsewhere) and discuss additional features that may be part of the syndrome. The clinical spectrum associated with STRA6 deficiency is even more variable than initially described. Copyright 2009 Wiley-Liss, Inc.

  19. Examining the Matthew effect on the motivation and ability to stay at work after heart disease.

    Science.gov (United States)

    Meland, Eivind; Grønhaug, Siri; Oystese, Kristin; Mildestvedt, Thomas

    2011-07-01

    Cardiac rehabilitation should safeguard that socioeconomic factors or other differences that affect people's cardiovascular health are not further aggravated after healthcare treatment. The study examines whether socioeconomic status, emotional problems, or the severity of disease affect people's ability to continue to work after heart disease. We also examined if these effects can be explained by differences in motivational factors. 217 patients (41 women) from the Krokeide Rehabilitation Centre in Bergen participated. Multiple linear regression analysis was used to examine motivational differences, and logistic regression analysis was used to examine whether socioeconomic factors or other differences affected people's ability to continue to work after heart disease. Self-efficacy for future work strongly impacted the likelihood of being incapacitated for work during the 2-year follow-up. The household's total income and emotional problems were statistically significant related to patients dropping out from work in the course of the observation. The association between emotional problems and future work was mediated by motivational problems. The relation between income and future incapacity for work could not be explained by motivational factors. The study shows a clear Matthew effect on people's ability to continue to work after heart disease as low-income groups and people with emotional problems are more at risk of dropping out of work. This Matthew effect was, however, only explained by the motivational difficulties for the association between emotional distress and dropping out of work and not for the impact of household income on the likelihood of leaving work.

  20. Earned Value Management (EVM) Implementation Handbook

    Science.gov (United States)

    Terrell, Stefanie M.; Richards, Brad W.

    2018-01-01

    The purpose of this handbook is to provide Earned Value Management (EVM) guidance for the effective application, implementation, and utilization of EVM on NASA programs, projects, major contracts and subcontracts in a consolidated reference document. EVM is a project management process that effectively integrates a project?s scope of work with schedule and cost elements for optimum project planning and control. The goal is to achieve timely and accurate quantification of progress that will facilitate management by exception and enable early visibility into the nature and the magnitude of technical problems as well as the intended course and success of corrective actions.

  1. Earning the social licence for nuclear operations

    International Nuclear Information System (INIS)

    Duguay, A.K.; Hoornweg, B.J.

    2010-01-01

    In addition to safe nuclear operation, a critical component of earning the social licence is effective communication. This paper outlines development of a communications strategy contributing to overall utility operation and project goals through: 1) Relationships with employees, host communities and the general public that are transparent and honest; 2) Processes that effectively interconnect the internal and external communications; and 3) Organizational leadership models that support communication excellence. With strategic development of these three focus areas the nuclear operator will contribute to increased support of the operator's own licence to operate and of support for the nuclear industry as a whole. (author)

  2. Earning the social licence for nuclear operations

    Energy Technology Data Exchange (ETDEWEB)

    Duguay, A.K. [New Brunswick Power, New Brunswick (Canada); Hoornweg, B.J. [Ontario Power Generation, Ontario (Canada)

    2010-07-01

    In addition to safe nuclear operation, a critical component of earning the social licence is effective communication. This paper outlines development of a communications strategy contributing to overall utility operation and project goals through: 1) Relationships with employees, host communities and the general public that are transparent and honest; 2) Processes that effectively interconnect the internal and external communications; and 3) Organizational leadership models that support communication excellence. With strategic development of these three focus areas the nuclear operator will contribute to increased support of the operator's own licence to operate and of support for the nuclear industry as a whole. (author)

  3. Earnings management environment : with the case of Troms Kraft

    OpenAIRE

    Nødset, Ingrid Foss

    2012-01-01

    In this paper I examine the topic of earnings management and use a case example. In the first part of the paper I review theory on two closely related topics - earnings management and fraud - and present and discuss incentives, methods, typical indications and frequency of earnings management in the financial statements. I continue to describe the frameworks and laws that apply to revenue recognition and how income is recognized in the power industry, as this is especially relevant for the ca...

  4. FEMALE EARNINGS AND DIVORCE RATES:SOME AUSTRALIAN EVIDENCE

    OpenAIRE

    Bruce Phillips; William Griffiths

    2002-01-01

    The purpose of this paper is to examine whether female earnings have influenced divorce rates in Australia, using state-level data for the past four decades. Following a recent study by Ressler and Waters (2000), which concludes from comparable US data that female earnings and divorce rates may be jointly endogenous, initial testing is performed to identify whether female earnings can be treated as exogenous. A Hausman specification error test finds no evidence of a simultaneous relationship ...

  5. Who Marries Differently-Aged Spouses? Earnings, Ability and Appearance

    OpenAIRE

    Mansour, Hani; McKinnish, Terra

    2012-01-01

    In direct contrast to conventional wisdom and most economic models of gender differences in age of marriage, we present robust evidence that men and women who are married to differently-aged spouses are negatively selected. Earnings analysis of married couples in the 1970, 1980, 1990 and 2000 Decennial Censuses finds that male earnings decrease with within-couple age difference, regardless of whether the man is older or younger than his wife. In contrast, female earnings increase with within-...

  6. A Digital Analysis Of The Reported Earnings Of Asian Firms

    OpenAIRE

    Kathy H.Y. Hsu; Thomas E. Wilson, Jr.

    2011-01-01

    Prior research (Carslaw, 1988; Thomas, 1989) has noted unusual patterns in the frequency of occurrence of certain digits contained in reported earnings. Employing digital analysis, studies have found that managers in the U.S. and Australia may round reported earnings numbers to achieve income-smoothing objectives. This study extends prior literature by examining whether reported earnings of firms from six Asian countries: South Korea, Malaysia, Philippines, Singapore, Thailand and China follo...

  7. The Audit Committee Characteristics and Earnings Quality: Evidence from Jordan

    Directory of Open Access Journals (Sweden)

    Allam Mohammed Mousa Hamdan

    2013-12-01

    Full Text Available The aim of the paper is to investigate the relationship between audit committee characteristics and earnings management. Samples in the study included 50 industrial companies listed on the Amman Stock Exchange ASE. Two models were used to measure earnings quality: one which depends on earnings continuity as an indication of quality, and one which depends on the decrease of discretionary accruals of quality, using pooled data regression for the two tests (Ordinary Least Squares OLS and Binary Logit. The study found that there was an influence of some standard characteristics of the audit committee on earnings quality.

  8. THE INFLUENCE OF AUDIT COMMITTEE CHARACTERISTICS ON REAL EARNINGS MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Supriyaningsih Supriyaningsih

    2016-05-01

    Full Text Available Current study tests the impact of audit committees to the real earnings management.Using the manufacturing public listed companies from Indoensia Stock Exchange from 2012 until 2014, we found that that financial and accounting expertise of audit committee members and audit committee size have positive effect on real earnings management. Furthermore, we also found that the dual positions of the audit committee chairman have a negative effect on earnings management. The Tenure of audit committee chairman however, has no impact on real earnings management.

  9. Hurricane Impacts on Small Island Communities: Case study of Hurricane Matthew on Great Exuma, The Bahamas

    Science.gov (United States)

    Sullivan Sealey, Kathleen; Bowleg, John

    2017-04-01

    Great Exuma has been a UNESCO Eco-hydrology Project Site with a focus on coastal restoration and flood management. Great Exuma and its largest settlement, George Town, support a population of just over 8.000 people on an island dominated by extensive coastal wetlands. The Victoria Pond Eco-Hydrology project restored flow and drainage to highly-altered coastal wetlands to reduce flooding of the built environment as well as regain ecological function. The project was designed to show the value of a protected wetland and coastal environment within a populated settlement; demonstrating that people can live alongside mangroves and value "green" infrastructure for flood protection. The restoration project was initiated after severe storm flooding in 2007 with Tropical Storm Noel. In 2016, the passing of Hurricane Matthew had unprecedented impacts on the coastal communities of Great Exuma, challenging past practices in restoration and flood prevention. This talk reviews the loss of natural capital (for example, fish populations, mangroves, salt water inundation) from Hurricane Matthew based on a rapid response survey of Great Exuma. The surprisingly find was the impact of storm surge on low-lying areas used primarily for personal farms and small-scale agriculture. Although women made up the overwhelming majority of people who attended Coastal Restoration workshops, women were most adversely impacted by the recent hurricane flooding with the loss of their small low-lying farms and gardens. Although increasing culverts in mangrove creeks in two areas did reduce building flood damage, the low-lying areas adjacent to mangroves, mostly ephemeral freshwater wetlands, were inundated with saltwater, and seasonal crops in these areas were destroyed. These ephemeral wetlands were designed as part of the wetland flooding system, it was not known how important these small areas were to artisanal farming on Great Exuma. The size and scope of Hurricane Matthew passing through the

  10. Behold the glory of the King: The chiastic structures of Matthew 21−25

    Directory of Open Access Journals (Sweden)

    Jacob J. Scholtz

    2015-03-01

    Full Text Available The Olivet Discourse is complex and difficult to interpret, but crucial to any preaching about eschatology. By identifying two chiastic structures that mirror each other, namely in Matthew 21:1−23:39 and 24:1−25:46, the relation and correspondence of the parts to each other and to the whole may be identified. Whereas the centre of the chiastic structure of Matthew 21:1−23:39 emphasises the authority and identity of Jesus Christ, the Lord and Son of David, the centre of the chiastic structure of 24:1−25:46 focuses on the sign and coming of the Son of Man. Matthew 21:1−25:46 could be a major literary unit that emphasises the King’s entrance into, rejection of and exit from the temple and Jerusalem during his first coming, juxtaposed with the sign and coming of the Son of Man to Jerusalem in glory. Until then, the Lord expects his followers to watch, to be ready and prepared as they labour faithfully for him in these last days. Kyk die heerlikheid van die Koning: Die chiastiese strukture van Matteus 21−25. Die Olyfberg-diskoers is kompleks en moeilik om te interpreteer, dog onontbeerlik vir enige prediking oor die eskatologie. Deur die eiening van twee chiastiese strukture wat mekaar weerspieël, naamlik in Matteus 21:1−23:39 en 24:1−25:46, kan die verhouding en ooreenkomste van die dele tot mekaar en die geheel geïdentifiseer word. Waar die middelpunt van die chiastiese struktuur in Matteus 21:1−23:39 die gesag en identiteit van Jesus Christus, die Here en Seun van Dawid, beklemtoon, fokus die middelpunt van die chiastiese struktuur in 24:1−25:46 op die teken en koms van die Seun van die Mens. Matteus 21:1−25:46 sou ’n belangrike literêre eenheid kon wees wat die Koning se ingang na, verwerping en agterlaat van die tempel en Jerusalem tydens sy eerste koms beklemtoon teenoor die teken en koms van die Seun van die Mens na Jerusalem in heerlikheid. Tot dan verwag die Here van sy volgelinge om te waak

  11. Hamilton and Hardy: Mentoring and Friendship in the Service of Occupational Health.

    Science.gov (United States)

    Sullivan, Marianne

    This article explores the mentoring relationship between Alice Hamilton and Harriet Hardy, two female physician-researchers who had a tremendous impact on the development of the field of occupational health in the United States during the 20th century. The article relies on letters the women wrote to each other. Hamilton, the elder, supported and furthered Hardy's career by asking her to coauthor the second edition of a seminal occupational health text. After beginning this intellectual collaboration, Hamilton remained a mentor to Hardy, and a decades-long friendship ensued. The article explores their relationship within the historical, political, and social context in which the women worked and made remarkable contributions to public health.

  12. Obituary: George Hamilton Bowen Jr. (1925-2009)

    Science.gov (United States)

    Willson, Lee Anne; Struck, Curtis

    2011-12-01

    Our colleague and collaborator George Hamilton Bowen, Jr., passed away November 1, 2009 in Ames, Iowa. George was born June 20, 1925 in Tulsa, Oklahoma to George and Dorothy (Huntington) Bowen. He married Marjorie Brown June 19, 1948 in Redondo Beach, California; they had five children, with eight grandchildren and five great-grandchildren at the time of his death. George H. Bowen's third or perhaps his fourth career was in astronomy. He was drafted into the navy in 1944, at the end of his first year as a student at Caltech, and ended his war-time service as an electronic technician on the aircraft carrier Shangri-La. He later said "In just nine months, starting from scratch (Ohm's law!), we learned an amazing amount - not by memorization, of course, but by study and real understanding of the basic function of the most advanced AC circuits then being used for instrumentation, measurements, communications, control systems, and much more." He gained a confidence that he could quickly and accurately diagnose and solve technical problems that stood him well in future work. One accomplishment he took particular pride in was figuring out how the radar control used cams and gears to solve the trigonometry for accurate pointing. He also described how the captain was alarmed when weather conditions changed so that refraction no longer showed them distant, small boats around the curvature of Earth. After the war, George Bowen returned to undergraduate and eventually graduate study at Caltech, where he was recruited to the biophysics research group headed by future Nobel Laureate Max Delbrück. George often described his joy in working with these first-rate scientists and finding himself accepted as a part of the effort. He finished his BS with honors in 1949 and his PhD in 1953 with a thesis on "Kinetic Studies on the Mechanism of Photoreactivation of Bacteriophase T2 Inactivated by Ultraviolet Light" involving work with E Coli. This work was supported by grants from the U

  13. Game theory to characterize solutions of a discrete-time Hamilton-Jacobi equation

    International Nuclear Information System (INIS)

    Toledo, Porfirio

    2013-01-01

    We study the behavior of solutions of a discrete-time Hamilton-Jacobi equation in a minimax framework of game theory. The solutions of this problem represent the optimal payoff of a zero-sum game of two players, where the number of moves between the players converges to infinity. A real number, called the critical value, plays a central role in this work; this number is the asymptotic average action of optimal trajectories. The aim of this paper is to show the existence and characterization of solutions of a Hamilton-Jacobi equation for this kind of games

  14. Nonlinear H-infinity control, Hamiltonian systems and Hamilton-Jacobi equations

    CERN Document Server

    Aliyu, MDS

    2011-01-01

    A comprehensive overview of nonlinear Haeu control theory for both continuous-time and discrete-time systems, Nonlinear Haeu-Control, Hamiltonian Systems and Hamilton-Jacobi Equations covers topics as diverse as singular nonlinear Haeu-control, nonlinear Haeu -filtering, mixed H2/ Haeu-nonlinear control and filtering, nonlinear Haeu-almost-disturbance-decoupling, and algorithms for solving the ubiquitous Hamilton-Jacobi-Isaacs equations. The link between the subject and analytical mechanics as well as the theory of partial differential equations is also elegantly summarized in a single chapter

  15. New Li-Yau-Hamilton Inequalities for the Ricci Flow via the Space-Time Approach

    OpenAIRE

    Chow, Bennett; Knopf, Dan

    2002-01-01

    We generalize Hamilton's matrix Li-Yau-type Harnack estimate for the Ricci flow by considering the space of all LYH (Li-Yau-Hamilton) quadratics that arise as curvature tensors of space-time connections satisfying the Ricci flow with respect to the natural space-time degenerate metric. As a special case, we employ scaling arguments to derive a linear-type matrix LYH estimate. The new LYH quadratics obtained in this way are associated to the system of the Ricci flow coupled to a 1-form and a 2...

  16. "This strange process of typing on a glowing glass screen": an interview with Matthew Kirschenbaum

    Directory of Open Access Journals (Sweden)

    Portela, Manuel

    2016-07-01

    Full Text Available Track Changes, by Matthew Kirschenbaum, tells the early history of word processing, roughly situated between 1964—when the IBM Magnetic Tape/Selectric Typewriter (MT/ST was advertised as a word processing system for offices—and 1984—when the Apple Macintosh generalized the graphical user interface in personal computers. The history of word processing both as technological process and mode of textual production is deeply entangled with the changes in the technologies of writing as they reflect and contribute to efficiency and control in increasingly bureaucratic processes of social administration and organization. The literary history of word processing can be situated within this general computerization of the modes of production of writing. Kirschenbaum’s methods combine archival work in special collections and writers’ archives, oral interviews with writers and engineers, and hands-on descriptions of historical word processing machines. Track Changes is the subject of this interview.

  17. On Growth and Form in context - an interview with Matthew Jarron.

    Science.gov (United States)

    Maartens, Aidan

    2017-12-01

    D'Arcy Thompson was born in 1860, trained in Edinburgh and Cambridge, and held positions in Dundee and St Andrews, where he worked until his death in 1948. On Growth and Form , his classic work on the mathematical patterns and physical rules underlying biological forms, was first published in 1917. To learn more about the book's context, we met Matthew Jarron, Curator of Museum Services at the University of Dundee, in the University's D'Arcy Thompson Zoology Museum. Surrounded by specimens, many of which were collected by Thompson himself, we discussed the legacy of On Growth and Form and the life of the man behind it. © 2017. Published by The Company of Biologists Ltd.

  18. Jesus as healer in the Gospel of Matthew, part 1: Methodology

    Directory of Open Access Journals (Sweden)

    Richard A. Culpepper

    2016-11-01

    Full Text Available This exploration of the healing narratives in Matthew 8 and 9, guided by current scholarship in the fields of medical anthropology and social-scientific study of ancient Mediterranean culture, shows that when viewed in their historical and cultural context these biblical narratives point toward a more holistic understanding of healing that may encourage contemporary movements in this direction. In this context, the goal is ‘healing’ the person rather than simply ‘curing’ the disease. The goal of restoring persons to a state of well-being and social reintegration into their families and communities requires attention to the emotional, social, and spiritual well-being of persons as well as their physical health. A critically and culturally informed interpretation of Matthew’s healing narratives may therefore promote the broader understanding of healing in view in these biblical stories.

  19. From text to intertext: Intertextuality as a paradigm for reading Matthew

    Directory of Open Access Journals (Sweden)

    Stefan Alkier

    2005-10-01

    Full Text Available In this article intertextuality is introduced as one important part of a theory of the semiotics of biblical texts. Intertextuality is an essential factor for the generation of the meanings of a text in the acts of the production and reception of a text. It opens the internal structure of a text with regard to its relations to other texts. The semiotic concept of intertextuality distinguishes three ways of intertextual readings: production-oriented intertextuality, reception-oriented intertextuality and experimental intertextuality. This wide but differentiated concept of intertextuality can serve as a theory and helpful method for investigations of the history of biblical texts as well as for reflected school lessons, sermons and poetics in today’s times. An intertextual reading of the first chapter of Matthew provides a test case of this semiotic concept of intertextuality.

  20. Chrysostom’s exegesis of the Gospel according to St. Matthew

    Directory of Open Access Journals (Sweden)

    Arkadiusz Baron

    2008-06-01

    Full Text Available This article is divided into four sections. In the first, Fr. Arkadiusz Baron describes shortly the reception of Chrysostom’s writings in the ancient world in the East and in the West. It is surprising that the “Golden Mouth” and his homilies have triggered so many difficulties from the very beginning until the present. In the past, in the East, a growing conflict with the Severian of Gabbala and other bishops became the main obstacle to the reception of Chrysostom’s preaching. In 403, at the so-called council at the oak, Chrysostom was condemned and exiled. One of many false accusations charged him with being too merciful toward sinners who were recidivists. In the West, Anian of Celedo, Pelagius’ friend, translated Chrysostom’s homilies (especially on Matthew into Latin. Pelagianism was condemned and Chrysostom was suspected to be semi-Pelagian. The oldest and most integral Latin version of Chrysostom’s homilies on record date back from the twelfth century. In the fifteenth century pope Nicholaus V asked for a new translation. Similarly in Poland, Chrysostom was not too lucky. In Polish, only about 15 per cent of his homilies are available. Among the translators are J. Wujek, A. Załęski and J. Krystyniacki from the eighteenth century, and T. Sinko, W. Kania, A. Baron and J. Iluk from the twentieth century. Some of them are historians and philologists, but not theologians. This is a problem of the existing Polish translations: we need a good theological, biblical and homiletical elaboration of Chrysostom’s homilies. Homilies on Matthew were preached in 390 in Antioch when Chrysostom was already well-known. Chrysostom’s homilies are the first and one of the best ancient commentaries to this Gospel. He is the only man who in the first millennium of Christianity explained the Acts of the Apostles, and he is the only one in Christianity to do this in the form of homilies. The centre of the Jesus’ Gospel according to Chrysostom

  1. Women at Home and Women in the Workplace in Matthew Weiner´s "Mad Men"

    Directory of Open Access Journals (Sweden)

    Susana Sánchez Renieblas

    2013-01-01

    Full Text Available Matthew Weiner´s successful American TV series, Mad Men (2007, set in the 1960s in New York, unmasks the private and the public spaces of the home and the office. In these spaces, not only do the masculine protagonists interact, but also several feminine characters do as well. The three female characters (Betty, Peggy and Joan, who will be analyzed, represent the female stereotypes of this period: the idyllic housewife, the Sandra Dee prototype and the bombshell Marilyn Monroe archetype. In comparing the private and public spaces of the home and the office, these women´s sexuality and submission will be affected and influenced by the spaces they inhabit.

  2. Reading Matthew 13 as a prophetic discourse: The four parables presented in public

    Directory of Open Access Journals (Sweden)

    Jacob J. Scholtz

    2015-04-01

    Full Text Available This article proposes that the task of Jesus’ disciples could be to juxtapose new and old unconditional prophecies concerning the kingdom of heaven. Matthew 13 can be read as a prophetic discourse and specific, prophetic referents are identified to gain insight into the prophecies contained in these parables. From a pre-millennial perspective, the kingdom of heaven is seen to exist in terms of the New Covenant in a spiritual sense from the cross of Christ onwards, but it will also be established in a literal sense in terms of the Davidic Covenant when Christ returns. This article discusses the four parables of Matthew 13 that were presented in public. ’n Ondersoek na Matteus 13 as ’n profetiese diskoers: Die vier gelykenisse wat in die openbaar aangebied is. Hierdie artikel stel voor dat dit die taak van Jesus se dissipels sou kon wees om nuwe en ou onvoorwaardelike profesieë oor die koninkryk van die hemele met mekaar te vergelyk. Matteus 13 kan as ’n profetiese diskoers gelees word en spesifieke, profetiese referente word geïdentifiseer om die profesieë in hierdie gelykenisse te begryp. Vanuit ’n pre-millenniale perspektief blyk dit dat die koninkryk van die hemele in ’n geestelike sin in terme van die Nuwe Verbond vanaf Christus se kruis en daarna bestaan, maar dit sal ook in ’n letterlike sin tot stand kom in terme van die Dawidiese Verbond wanneer Christus terugkeer. Hierdie artikel bespreek die vier gelykenisse van Matteus 13 wat in die openbaar aangebied is.

  3. Monitoring storm tide and flooding from Hurricane Matthew along the Atlantic coast of the United States, October 2016

    Science.gov (United States)

    Frantz, Eric R.; Byrne,, Michael L.; Caldwell, Andral W.; Harden, Stephen L.

    2017-11-02

    IntroductionHurricane Matthew moved adjacent to the coasts of Florida, Georgia, South Carolina, and North Carolina. The hurricane made landfall once near McClellanville, South Carolina, on October 8, 2016, as a Category 1 hurricane on the Saffir-Simpson Hurricane Wind Scale. The U.S. Geological Survey (USGS) deployed a temporary monitoring network of storm-tide sensors at 284 sites along the Atlantic coast from Florida to North Carolina to record the timing, areal extent, and magnitude of hurricane storm tide and coastal flooding generated by Hurricane Matthew. Storm tide, as defined by the National Oceanic and Atmospheric Administration, is the water-level rise generated by a combination of storm surge and astronomical tide during a coastal storm.The deployment for Hurricane Matthew was the largest deployment of storm-tide sensors in USGS history and was completed as part of a coordinated Federal emergency response as outlined by the Stafford Act (Public Law 92–288, 42 U.S.C. 5121–5207) under a directed mission assignment by the Federal Emergency Management Agency. In total, 543 high-water marks (HWMs) also were collected after Hurricane Matthew, and this was the second largest HWM recovery effort in USGS history after Hurricane Sandy in 2012.During the hurricane, real-time water-level data collected at temporary rapid deployment gages (RDGs) and long-term USGS streamgage stations were relayed immediately for display on the USGS Flood Event Viewer (https://stn.wim.usgs.gov/FEV/#MatthewOctober2016). These data provided emergency managers and responders with critical information for tracking flood-effected areas and directing assistance to effected communities. Data collected from this hurricane can be used to calibrate and evaluate the performance of storm-tide models for maximum and incremental water level and flood extent, and the site-specific effects of storm tide on natural and anthropogenic features of the environment.

  4. Accrual-based and real earnings management and political connections

    NARCIS (Netherlands)

    Braam, G.J.M.; Nandy, M.; Weitzel, G.U.; Lodh, S.

    2015-01-01

    This study examines whether the trade-off between real and accrual-based management strategies differs between firms with and without political connections. We argue that politically connected firms are more likely to substitute real earnings management for accrual-based earnings management than

  5. Gender Earnings Gap among Young European Higher Education Graduates

    Science.gov (United States)

    Garcia-Aracil, Adela

    2007-01-01

    This paper examines the composition of the gender earnings gap among young European higher education graduates, with a particular focus on competencies controlling for individual background and job characteristics. The results show that much of the female worker's earnings advantage can be explained by job characteristics. With respect to the…

  6. Post-Service Earnings of Vietnam-Era Veterans.

    Science.gov (United States)

    1987-12-01

    vets, for ihany faictors that civilian waces . 1contribLitC to earnings. f5 S. Bolin. Hess & Little Reereosion analysis Use of military trainingiI! %1...changes in the economy on the lifetime earnings of the sample members. He concluded that average annual income had increased while the returns to an

  7. OGJ group earnings show big gain for 1993

    International Nuclear Information System (INIS)

    Beck, R.J.; Sanders, V.

    1994-01-01

    Earnings for Oil and Gas Journal's group of 22 large US oil companies advanced sharply last year, increasing 70.9% from 1992. Group profits totaled $16.1 billion, with the gain stemming largely from lack of one time charges that depressed earnings in 1992. Adoption of new accounting rules associated with future postretirement costs caused the 1992 charges. US exploration and production earnings were mixed, tied in part to oil and gas production volumes. Higher gas prices and production helped boost earnings for a number of companies. But the earnings improvement from gas was offset by reduced oil production and prices. Results from non-U.S. E and P also were mixed. Average worldwide crude oil export prices were down from year earlier levels. However, for some companies this was offset by higher production levels and lower exploration costs. Earnings from refining and marketing were improved from 1992 levels, particularly for non-US operations. Lower feedstock costs, especially in the fourth quarter, helped boost earnings in this sector. Refining earnings gains also flowed from lower costs due to restructuring and an accompanying improvement in operating efficiency. The paper discusses world trends, operations and prices, US exploration and production, non-US E and P, US and non-US refining and marketing, petrochemicals, and the forecast for future demand

  8. Immigrant-Native Differences in Earnings Mobility Processes

    DEFF Research Database (Denmark)

    Ahmad, Nisar; Esmaeilzadeh, Rayhaneh; Hansen, Jørgen

    2014-01-01

    This study compares the earnings mobility between immigrants and natives within and between Denmark and Canada. Both countries have different labour market conditions and immigration history which leads to an interesting comparison of earning mobility processes. The paper employs a dynamic...

  9. Immigrant-Native Differences in Earnings Mobility Processes

    DEFF Research Database (Denmark)

    Ahmad, Nisar; Esmaeilzadeh, •Rayhaneh

    2009-01-01

    This study compares the earnings mobility between immigrants and natives within and between Denmark and Canada. Both countries have different labour market conditions and immigration history which leads to an interesting comparison of earning mobility processes. The paper employs a dynamic...

  10. Ownership Structure and Earnings Management in periods of Executive Changes

    DEFF Research Database (Denmark)

    Sommer, Rasmus S.

    This paper reports evidence of earnings management associated with non-routine executive changes in a Danish context. It is hypothesised that incoming executives in non-owner-controlled companies decrease earnings by means of discretionary accruals in the financial statements relating to the period...

  11. 5 CFR 630.303 - Part-time employees; earnings.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Part-time employees; earnings. 630.303... AND LEAVE Annual Leave § 630.303 Part-time employees; earnings. A part-time employee for whom there... workweek, and a part-time employee on a flexible work schedule for whom there has been established only a...

  12. 5 CFR 844.402 - Restoration of earning capacity.

    Science.gov (United States)

    2010-01-01

    ... occupied immediately before retirement. The income limitation for most disability annuitants is based on... same as income for the purposes of the Internal Revenue Code. (2) Income earned from one source is not offset by losses from another source. Income earned as wages is not reduced by a net loss from self...

  13. The Earnings Management Motivation: Accrual Accounting vs. Cash Accounting

    Directory of Open Access Journals (Sweden)

    Sandeep Goel

    2016-09-01

    Full Text Available The Accrual basis of accounting has always found favour amongst corporate practitioners of earnings management. There have been extensive studies on earnings management, focusing on earnings hazards. This paper contributes to the literature by showing market inclination to accrual basis of accounting as motivated by a desire for earnings management. It analyzes the sample units’ performance in regard to accrual-indicators vs. cash-indicators and their pervasiveness on stock pricing in India. In India, the corporate ownership model is the Promoter Dominated Shareholders Model (PDSHM which makes this study unique in highlighting earnings management motivation. The units show a market preference for accrual numbers and motivation for earnings management as clear in their stock pricing behavior. I hope the study improves investors’ perception of the reliability of a firm’s performance, as measured by earnings. It is of use to the users of financial accounting and corporate finance globally for rationalizing the motivation behind earnings manipulation by the management.

  14. Investigating MBA Degrees Earned by Women: A Decade of Change

    Science.gov (United States)

    McConnell, Cheryl; Rush, Douglas; Gartland, Myles

    2016-01-01

    The authors examined master of business administration (MBA) degrees earned by women at U.S. higher education institutions at three specific years spanning a decade: 2003, 2008, and 2013 to determine whether there was a significant difference in the percentage of MBA degrees earned by women based on the independent variables of institutional type,…

  15. WHY DO COMPANIES FROM EMERGING COUNTRIES MANAGE EARNINGS?

    Directory of Open Access Journals (Sweden)

    Susana Callao

    2017-06-01

    Full Text Available This paper provides evidence in terms of the incentives which lead managers from emerging European countries to manage earnings. In particular, we focused on four Eastern European countries: the Czech Republic, Poland, Hungary and Slovakia, as the majority of studies on earnings management in developing countries were based on the Asian emerging market. The market of developing European countries is still barely explored. After we confirmed that managers from emerging European companies manage earnings, we find that within the different incentives which lead managers to earnings management, the avoidance of debt covenants violations is a strong incentive for managers. Additionally, those firms considered as poor investments (with less value have incentives to manage earnings down as a consequence to opt for market niche. Moreover, emerging Eastern European companies have incentives to flatten earnings of current periods in order to benefit in the future as the source of future nonmanipulated earnings will be insufficient, as they may expect reduced, or at least lower future performance of their companies affected by increasing global competition. Finally, we confirm that privately-owned companies tend to maximize accounting earnings more than state-owned companies because they are in a weaker position related to a specific political and historical factors.

  16. Derivation of the Schrodinger Equation from the Hamilton-Jacobi Equation in Feynman's Path Integral Formulation of Quantum Mechanics

    Science.gov (United States)

    Field, J. H.

    2011-01-01

    It is shown how the time-dependent Schrodinger equation may be simply derived from the dynamical postulate of Feynman's path integral formulation of quantum mechanics and the Hamilton-Jacobi equation of classical mechanics. Schrodinger's own published derivations of quantum wave equations, the first of which was also based on the Hamilton-Jacobi…

  17. Occupational change, employer change, internal migration, and earnings.

    Science.gov (United States)

    Krieg, R G

    1997-02-01

    "In this paper I use microdata from the [U.S.] Panel Study of Income Dynamics to measure the financial returns to intercounty and interstate migration for individuals in a temporal framework accounting for gains that accrue over time.... To account for the indirect effects of migration on earnings, explanatory variables are created by interacting migration status with: (1) occupational change, (2) employer change and (3) changes in both occupation and employer. These interaction terms are then included in the earnings functions. Earnings are estimated for three years subsequent to the migration decision to account for the financial returns to migration accruing over time. Results indicate that, when estimating earnings, the use of a simple migration dummy variable will mask the indirect effects of migration on earnings." excerpt

  18. EARNINGS MANAGEMENT: DETERMINANT FACTORS AND STOCK PRICE IN DEVELOPING MARKET

    Directory of Open Access Journals (Sweden)

    Zaenal Fanani

    2017-03-01

    Full Text Available The aim of this study was to prove whether manager coped its earnings for the purpose ofinformative or target opportunistic. Research also investigated whether investment opportunity setinfl uenced the choice of manager to report as opportunistic to hide performance, or to report earningmore informative concerning with debt, political cost, market share, and earning. Sample of thisresearch was chosen by using purposive sampling of 350 manufacturing business listed in the JakartaStock Exchange, started from 1997 up to 2002. Structural Equation Modeling (SEM by using programof Analysis of Moment Structures (AMOS was considered as the appropriate statistical technique toexamine pattern relation of formed model. The results showed that earning management conductedby manager in Developing Market such as Indonesia represented informative earning managementwhich meant all investors had more own belief in earning reporting, but this research could notprove that company owning high investment opportunity set tended to conduct informative earningmanagement.

  19. Information asymmetry, mutual funds and earnings management: Evidence from China

    Directory of Open Access Journals (Sweden)

    Yunhao Dai

    2013-09-01

    Full Text Available This paper investigates how information asymmetry and mutual fund ownership affect listed companies’ earnings management. We show that (1 reducing information asymmetry improves firms’ earnings management behavior; (2 relative to short-term mutual funds, long-term mutual funds promote earnings quality by adopting a monitoring role; and (3 by dividing firms into high/low information asymmetry groups, we find that the information environment significantly increases the effect of long-term mutual funds on firms’ earnings management. In this paper, we provide new evidence for the role that institutional investors play in a typical emerging capital market. Our results have clear policy implications: to increase earnings quality, it is essential to improve information transparency and develop long-term institutional investors.

  20. Corporate Governance Quality and Earnings Management: Evidence from Jordan

    Directory of Open Access Journals (Sweden)

    Sinan S. Abbadi

    2016-06-01

    Full Text Available This paper investigates the effect of corporate governance quality on earnings management in Jordan. Using a panel data set of all industrial and service firms listed on Amman Stock Exchange (ASE during the period 2009-2013; this paper provides evidence that earnings management is affected negatively by corporate governance quality. In particular; the results show that earnings management is affected negatively by overall categories of governance index represented by board of director, board meeting, Audit and nomination and compensation committee. Furthermore, results suggest that corporate governance quality has increased over time. Thus, its ability to constrain earnings management has also increased. It is recommended to industrial and service companies to boost their compliance with corporate governance code to improve the integrity and reliability of financial reports. This paper fills a gap in the literature by providing evidence about the effect of corporate governance quality on earnings management in Jordan as an emerging economy.

  1. Measuring the effect of managerial ability on earning quality

    Directory of Open Access Journals (Sweden)

    Jamal Bahri Sales

    2015-09-01

    Full Text Available This paper presents an empirical investigation to measure the effect of managerial ability on earning quality on selected firms listed on Tehran Stock Exchange over the period 2007-2013. The proposed study uses data envelopment analysis to measure the relative efficiency of selected firms where Sales is considered as output and Cost of goods (COGS, Selling, General and Administrative Expenses (SG&A, Net Property Plant and Equipment (PPE, Net operating Leases (OpsLease, Research & Development (R&D, Purchased Good will (Goodwill and Other intangible assets (OtherIntan are considered as inputs. Earning quality in this survey consists of three parts of quality of accruals, earnings and earnings forecast persistence. The results of our survey have indicated that managerial ability influences positively on earning quality.

  2. Rising U.S. Earnings Inequality and Family Labor Supply: The Covariance Structure of Intrafamily Earnings

    OpenAIRE

    Dean R. Hyslop

    2001-01-01

    This paper studies the labor supply contributions to individual and family earnings inequality during the period of rising wage inequality in the early 1980's. Working couples have positively correlated labor market outcomes, which are almost entirely attributable to permanent factors. An intertemporal family labor supply model with this feature is used to estimate labor supply elasticities for husbands of 0.05, and wives of 0.40. This implies that labor supply explains little of the rising a...

  3. Hamilton-Jacobi equation and the breaking of the WKB approximation

    Energy Technology Data Exchange (ETDEWEB)

    Canfora, F. [Istituto Nazionale di Fisica Nucleare, GC di Salerno (Italy) and Dipartimento di Fisica E.R. Caianiello, Universita di Salerno, Via S. Allende, 84081 Baronissi (Salerno) (Italy)]. E-mail: canfora@sa.infn.it

    2005-03-17

    A simple method to deal with four-dimensional Hamilton-Jacobi equation for null hypersurfaces is introduced. This method allows to find simple geometrical conditions which give rise to the failure of the WKB approximation on curved spacetimes. The relation between such failure, extreme blackholes and the Cosmic Censor hypothesis is briefly discussed.

  4. Light Rail Transit in Hamilton: Health, Environmental and Economic Impact Analysis

    Science.gov (United States)

    Topalovic, P.; Carter, J.; Topalovic, M.; Krantzberg, G.

    2012-01-01

    Hamilton's historical roots as an electric, industrial and transportation-oriented city provide it with a high potential for rapid transit, especially when combined with its growing population, developing economy, redeveloping downtown core and its plans for sustainable growth. This paper explores the health, environmental, social and economic…

  5. 78 FR 22873 - Hamilton Street Hydro, LLC; Notice of Preliminary Permit Application Accepted for Filing and...

    Science.gov (United States)

    2013-04-17

    ... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Project No. 14500-000] Hamilton Street... Hydroelectric Project would consist of the following: (1) An existing 14-foot-high concrete gravity dam with a 480-foot-long spillway; (2) an existing impoundment having a surface area of 50 acres and a storage...

  6. 78 FR 22872 - Hamilton Street Hydro, LLC; Notice of Preliminary Permit Application Accepted for Filing and...

    Science.gov (United States)

    2013-04-17

    ... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Project No. 14499-000] Hamilton Street... Project would consist of the following: (1) An existing 20-foot-high concrete gravity dam with a 690-foot-long spillway; (2) an existing impoundment having a surface area of 300 acres and a storage capacity of...

  7. 77 FR 52058 - Notice of Inventory Completion: Longyear Museum of Anthropology, Colgate University, Hamilton, NY

    Science.gov (United States)

    2012-08-28

    ... Inventory Completion: Longyear Museum of Anthropology, Colgate University, Hamilton, NY AGENCY: National Park Service, Interior. ACTION: Notice. SUMMARY: The Longyear Museum of Anthropology has completed an... cultural affiliation with the human remains should contact the Longyear Museum of Anthropology at the...

  8. 76 FR 48178 - Notice of Inventory Completion: Longyear Museum of Anthropology, Colgate University, Hamilton, NY

    Science.gov (United States)

    2011-08-08

    ...: Longyear Museum of Anthropology, Colgate University, Hamilton, NY AGENCY: National Park Service, Interior. ACTION: Notice. SUMMARY: The Longyear Museum of Anthropology has completed an inventory of a human remain... human remain should contact the Longyear Museum of Anthropology at the address below by September 7...

  9. L∞-error estimates of a finite element method for the Hamilton-Jacobi-Bellman equations

    International Nuclear Information System (INIS)

    Bouldbrachene, M.

    1994-11-01

    We study the finite element approximation for the solution of the Hamilton-Jacobi-Bellman equations involving a system of quasi-variational inequalities (QVI). We also give the optimal L ∞ -error estimates, using the concepts of subsolutions and discrete regularity. (author). 7 refs

  10. Perceptions of Quality Life in Hamilton's Neighbourhood Hubs: A Qualitative Analysis

    Science.gov (United States)

    Eby, Jeanette; Kitchen, Peter; Williams, Allison

    2012-01-01

    This paper examines perceptions of quality of life in Hamilton, Ontario, Canada from the perspective of residents and key community stakeholders. A series of eight focus groups were conducted. Six sessions were held with residents of neighbourhood "hubs", areas characterized by high levels of poverty. The following themes were…

  11. Octavia Butler and Virginia Hamilton: Black Women Writers and Science Fiction.

    Science.gov (United States)

    Hampton, Gregory Jerome; Brooks, Wanda M.

    2003-01-01

    Notes that African American literature has always had science fiction elements in its focus on narratives of the alienated and marginalized "other." Contends that Octavia Butler and Virginia Hamilton are two African American writers of science fiction who examine the connections between the stories of a culture and the genre of science…

  12. Air Quality in Hamilton: Who Is Concerned? Perceptions from Three Neighbourhoods

    Science.gov (United States)

    Simone, Dylan; Eyles, John; Newbold, K. Bruce; Kitchen, Peter; Williams, Allison

    2012-01-01

    This study investigates the factors influencing perceptions of air quality in the industrial city of Hamilton, Canada. The research employs data collected via a telephone survey of 1,002 adult residents in three neighbourhoods. Perceptions in the neighbourhoods were examined by individual socio-demographic factors (age, gender, marital and…

  13. An optimal L1-minimization algorithm for stationary Hamilton-Jacobi equations

    KAUST Repository

    Guermond, Jean-Luc

    2009-01-01

    We describe an algorithm for solving steady one-dimensional convex-like Hamilton-Jacobi equations using a L1-minimization technique on piecewise linear approximations. For a large class of convex Hamiltonians, the algorithm is proven to be convergent and of optimal complexity whenever the viscosity solution is q-semiconcave. Numerical results are presented to illustrate the performance of the method.

  14. 76 FR 25534 - Airworthiness Directives; Hamilton Sundstrand Propellers Model 247F Propellers

    Science.gov (United States)

    2011-05-05

    ... 5 p.m., Monday through Friday, except Federal holidays. The AD docket contains this AD, the... through FR2279 inclusive, FR 2398, FR2449 to FR2958 inclusive, FR20010710 to FR20010722 inclusive, and FR20010723RT to FR20020127RT inclusive, installed. Propeller blades reworked to Hamilton Sundstrand Service...

  15. Durand Neighbourhood Heritage Inventory: Toward a Digital Citywide Survey Approach to Heritage Planning in Hamilton

    Science.gov (United States)

    Angel, V.; Garvey, A.; Sydor, M.

    2017-08-01

    In the face of changing economies and patterns of development, the definition of heritage is diversifying, and the role of inventories in local heritage planning is coming to the fore. The Durand neighbourhood is a layered and complex area located in inner-city Hamilton, Ontario, Canada, and the second subject area in a set of pilot inventory studies to develop a new city-wide inventory strategy for the City of Hamilton,. This paper presents an innovative digital workflow developed to undertake the Durand Built Heritage Inventory project. An online database was developed to be at the centre of all processes, including digital documentation, record management, analysis and variable outputs. Digital tools were employed for survey work in the field and analytical work in the office, resulting in a GIS-based dataset that can be integrated into Hamilton's larger municipal planning system. Together with digital mapping and digitized historical resources, the Durand database has been leveraged to produce both digital and static outputs to shape recommendations for the protection of Hamilton's heritage resources.

  16. Mobile Air Monitoring: Measuring Change in Air Quality in the City of Hamilton, 2005-2010

    Science.gov (United States)

    Adams, Matthew D.; DeLuca, Patrick F.; Corr, Denis; Kanaroglou, Pavlos S.

    2012-01-01

    This paper examines the change in air pollutant concentrations between 2005 and 2010 occurring in the City of Hamilton, Ontario, Canada. After analysis of stationary air pollutant concentration data, we analyze mobile air pollutant concentration data. Air pollutants included in the analysis are CO, PM[subscript 2.5], SO[subscript 2], NO,…

  17. Hamilton-Jacobi formalism for Podolsky's electromagnetic theory on the null-plane

    Science.gov (United States)

    Bertin, M. C.; Pimentel, B. M.; Valcárcel, C. E.; Zambrano, G. E. R.

    2017-08-01

    We develop the Hamilton-Jacobi formalism for Podolsky's electromagnetic theory on the null-plane. The main goal is to build the complete set of Hamiltonian generators of the system as well as to study the canonical and gauge transformations of the theory.

  18. Reading Matthew 13 as a prophetic discourse: The four parables presented in private

    Directory of Open Access Journals (Sweden)

    Jacob J. Scholtz

    2015-04-01

    Full Text Available The task of Jesus’ disciples might be to juxtapose ‘new and old’ unconditional prophecies of the kingdom of heaven. After describing its setting, the four parables in Matthew 13, presented in private, are considered from a pre-millennial perspective. The parable of the hidden treasure may indicate how Jesus Christ first authenticates and then hides his authority and power to rule as King in terms of the Davidic Covenant over the literal Davidic kingdom – before he then goes to the cross. Having been to the cross, the parable of the pearl merchant may show how the first, spiritual phase of the kingdom commences when Christ Jesus starts his pearl ministry as High Priest in terms of the New Covenant. The parable of the dragnet has in view the transition from the spiritual phase of the kingdom into its future phase. An overview of the four privately given parables of Matthew 13 is then provided. After this a summary of the new and old prophecies contained in the eight parables of Matthew 13 is presented, followed by the conclusion. ’n Ondersoek na Matteus 13 as ’n profetiese diskoers: Die vier gelykenisse wat privaat aangebied is. Die taak van Jesus se dissipels sou kon wees om ‘nuwe en ou’ onvoorwaardelike profesieë van die koninkryk van die hemele met mekaar te vergelyk. Nadat die konteks beskryf is, word die vier gelykenisse in Matteus 13 wat privaat aangebied is vanuit ’n pre-millenniale perspektief oorweeg. Die gelykenis van die verborge skat sou kon aantoon hoe Jesus Christus sy gesag en mag om as Koning in terme van die Dawidiese Verbond oor die letterlike Dawidiese koninkryk te regeer, eers bevestig en dan verberg – waarna Hy kruis toe gaan. Nadat Hy gekruisig is, sou die gelykenis van die pêrelkoper kon aantoon hoe die eerste, geestelike fase van die koninkryk ’n aanvang neem as Christus Jesus sy pêrelbediening as Hoëpriester in terme van die Nuwe Verbond begin. Die gelykenis van die net toon die

  19. Transformational Zones and Violent Encounters. Matthew Barney’s “The Order”

    Directory of Open Access Journals (Sweden)

    Stefanie Heine

    2014-06-01

    Full Text Available In “The Order,” Matthew Barney transforms the Guggenheim Museum into a space reminding of a computer game or sports-arena. The protagonist struggles his way through different ‘levels’ and at the heart of the setting, he is confronted with the para-athlete Aimee Mullins, a cyborg embodying the Deleuzian notion of the ani/omalous. To complete his final task, the protagonist kills the creature. The question arises, why the ani/omalous has to be violently eliminated. In this respect, it is important to know that the DVD offers two viewing options: a film version structured according to a fixed narrative order and an interactive version where one can switch between the levels simultaneously. Thus, Barney’s film also raises the question of the aesthetic order at work and invites to consider how what is shown relates to the way in which it is shown.Keywords: Matthew Barney, becoming ani/omalous, Deleuze & Guattari, violence in artMatthew Barney’s hybrid monumental aesthetic work the Cremaster Cycle, consisting of film material, but also integrating drawings, sculpture, photography and performance elements can as such be considered as a multiplicity in Gilles Deleuze’s and Félix Guattari’s terms. In A Thousand Plateaus, Deleuze and Guattari argue against Art (with a capital A as a nominal concept and in favour of “the possibility of a simultaneous usage of the various arts within a determinable multiplicity” (331. That Barney’s work is indebted to Deleuze’s and Guattari’s philosophy seems unquestionable. What interests me in this paper is the relation between Deleuze’s and Guattari’s thinking and Barney’s own theoretical conceptions of art as well as how an example of Barney’s artistic work locates itself against the background of these frameworks. To do so, I want to concentrate on a so-called “choric interlude” in Cremaster 3 titled “The Order,” “which rehearses the initiation rites of the Masonic

  20. Immigrants’ initial firm allocation and earnings growth

    Directory of Open Access Journals (Sweden)

    Wen Ci

    2017-05-01

    Full Text Available While employers are playing an increasingly important role in immigration selection in Canada, little is known about how firm-level characteristics affect the economic integration of immigrants. Using a Canadian employer–employee matched dataset, this paper considers whether immigrants initially employed in low-paying firms in Canada experienced inferior earnings growth than those initially employed in high-paying firms. The results show that the large earnings differential observed between immigrants initially employed in low- and high-paying firms diminished only slightly over the subsequent 14 years, even when differences in demographic and general human capital characteristics are taken into account. Alors que les employeurs jouent un rôle de plus en plus important dans la sélection des immigrants qui s’établissent au Canada, on en sait peu sur la façon dont les caractéristiques au niveau de l’entreprise influencent l’intégration économique de ces derniers. Au moyen d’un ensemble de données appariées sur les employeurs et les employés, le présent document vise à déterminer si la croissance des gains des immigrants employés initialement au Canada par des entreprises à bas salaires est plus faible que celle des gains des immigrants employés au départ par des entreprises à hauts salaires. Les résultats montrent que l’écart important observé entre les gains des immigrants employés au départ par des entreprises à bas salaires et de ceux employés par des entreprises à hauts salaires ne diminuait que légèrement au cours des 14 années suivantes, même après avoir tenu compte des différences de caractéristiques démographiques et de caractéristiques générales du capital humain.

  1. A comparison of ethical perceptions of earnings-management practices

    Directory of Open Access Journals (Sweden)

    Leonie Jooste

    2011-12-01

    Full Text Available In 1990, Bruns and Merchant (1990 surveyed earnings-management practices and asked the readership of the Harvard Business Review to rate the acceptability of those practices. Prior to the Bruns and Merchant (1990 study, the morality of short-term earnings-management was of little concern to researchers and accounting practitioners. However, in the light of increased financial frauds and failures, new and increased emphasis has been placed on the importance of the concepts of earnings quality and earnings-management practices. Despite increased research focusing on business ethics since 1990, there is little evidence that the profession is educating accountants about earnings-management practices. This study compares the results of studies on earnings-management practices. Students and business managers were surveyed at the Nelson Mandela Metropolitan University (NMMU and these results were compared to studies prior to the Sarbanes-Oxley Act 2002 in the USA. The aim of the study is to determine if there have been changes in attitudes towards earnings-management practices since the acceptance of the Sarbanes-Oxley Act.

  2. Educational Pairings, Motherhood, and Women's Relative Earnings in Europe.

    Science.gov (United States)

    Van Bavel, Jan; Klesment, Martin

    2017-12-01

    As a consequence of the reversal of the gender gap in education, the female partner in a couple now typically has as much as or more education compared with the male partner in most Western countries. This study addresses the implications for the earnings of women relative to their male partners in 16 European countries. Using the 2007 and 2011 rounds of the European Union Statistics on Income and Living Conditions (N = 58,292), we investigate the extent to which international differences in women's relative earnings can be explained by educational pairings and their interaction with the motherhood penalty on women's earnings, by international differences in male unemployment, or by cultural gender norms. We find that the newly emerged pattern of hypogamy is associated with higher relative earnings for women in all countries and that the motherhood penalty on relative earnings is considerably lower in hypogamous couples, but neither of these findings can explain away international country differences. Similarly, male unemployment is associated with higher relative earnings for women but cannot explain away the country differences. Against expectations, we find that the hypogamy bonus on women's relative earnings, if anything, tends to be stronger rather than weaker in countries that exhibit more conservative gender norms.

  3. Marketization, occupational segregation, and gender earnings inequality in urban China.

    Science.gov (United States)

    He, Guangye; Wu, Xiaogang

    2017-07-01

    This article analyzes a large sample of the 2005 population mini-census data and prefecture-level statistics of China to investigate gender earnings inequality in the context of economic marketization, paying special attention to the changing role of occupational segregation in the process. We approximate marketization by employment sectors and also construct an index of marketization at the prefecture level. Results show that, despite the tremendous economic growth, marketization has exacerbated gender earnings inequality in urban China's labor markets. Gender earnings inequality is the smallest in government/public institutions, followed by public enterprises, and then private enterprises. The gender inequality also increases with the prefecture's level of marketization. Multilevel analyses show that occupational segregation plays an important role in affecting gender earnings inequality: the greater the occupational segregation, the more disadvantaged women are relative to men in earnings in a prefecture's labor market. Moreover, the impact of occupational segregation on gender earnings inequality increases with the prefectural level of marketization. These findings contribute to understanding the dynamics of gender earnings inequality and have important implications for policy to promote gender equality in urban China. Copyright © 2016 Elsevier Inc. All rights reserved.

  4. Reconciling Estimates of Earnings Processes in Growth Rates and Levels

    DEFF Research Database (Denmark)

    Daly, Moira; Hryshko, Dmytro; Manovskii, Iourii

    The stochastic process for earnings is the key element of incomplete markets models in modern quantitative macroeconomics. It determines both the equilibrium distributions of endogenous outcomes and the design of optimal policies. Yet, there is no consensus in the literature on the relative...... magnitudes of the permanent and transitory innovations in earnings. When estimation is based on the earnings moments in levels, the variance of transitory shocks is found to be relatively high. When the moments in differences are used, the variance of the permanent component is relatively high instead. We...

  5. Disparities in earnings and education in India

    Directory of Open Access Journals (Sweden)

    P. Geetha Rani

    2014-12-01

    Full Text Available This paper studies the impact of different levels of education, religion, caste as well as the impact of living in urban and rural communities on earnings in India. Besides these conventional stratification, yet another academic caste which influence earnings—the English language ability, is also examined. The paper uses a large cross-section sample of India Human Development Survey to estimate Mincer and augmented Mincer equations. The rates of return estimates obtained in these data and method confirm that returns to education increase with the level of education across location, caste-religion and English language ability. Returns to lower levels of education are low across different groups, indicating the low quality of basic schooling in the country. Returns to higher education vary at a great deal ranging between 4.9% among the rural workers and 38.2% among fluent English ability group. This is in contrast to Duraisamy reporting the highest returns to secondary education in India, between the period 1983 and 1993–1994. In a decade’s time, with changes in the economy and in the labour market, higher education especially the English language ability along with higher education brings in the highest wage premium.

  6. Synoptic, redactional, stylistic and narratological observations on the retelling of Mark 7:30 in Matthew 15:28

    Directory of Open Access Journals (Sweden)

    Peter-Ben A. Smit

    2014-10-01

    Full Text Available The Matthean redaction of Mark 7:30 in Matthew 15:28 often receives scant attention in scholarship in terms of its narrative quality. At most, it is regarded as a truncation of the full Marcan version, while all attention is given to Matthew’s introduction of the notion of ‘faith’ in this verse. This article argues, by contrast, and on the basis of a synoptic comparison and narratological analysis of both texts, that more justice is done to both versions of the conclusion of this healing miracle when understanding them as achieving different narrative effects, with Matthew focusing on the immediacy of the healing, while Mark creates suspense, thus focusing on the veracity of Jesus’ statement that the girl in question is healed.

  7. 'From Man to Bacteria': W.D. Hamilton, the theory of inclusive fitness, and the post-war social order.

    Science.gov (United States)

    Swenson, Sarah A

    2015-02-01

    W.D. Hamilton's theory of inclusive fitness aimed to define the evolved limits of altruism with mathematical precision. Although it was meant to apply universally, it has been almost irretrievably entwined with the particular case of social insects that featured in his famous 1964 papers. The assumption that social insects were central to Hamilton's early work contradicts material in his rich personal archive. In fact, careful study of Hamilton's notes, letters, diaries, and early essays indicates the extent to which he had humans in mind when he decided altruism was a topic worthy of biological inquiry. For this reason, this article reconsiders the role of extra-scientific factors in Hamilton's early theorizing. In doing so, it offers an alternative perspective as to why Hamilton saw self-sacrifice to be an important subject. Although the traditional narrative prioritizes his distaste for benefit-of-the-species explanations as a motivating factor behind his foundational work, I argue that greater attention ought to be given to Hamilton's hope that science could be used to address social ills. By reconsidering the meaning Hamilton intended inclusive fitness to have, we see that while he was no political ideologue, the socio-political relevance of his theory was nevertheless integral to its development. Copyright © 2015 Elsevier Ltd. All rights reserved.

  8. PENGUKURAN PERMANENT EARNINGS PADA HUBUNGAN DENGAN KEBIJAKAN DIVIDEND PERUSAHAAN : REVIEW PENELITIAN

    Directory of Open Access Journals (Sweden)

    Wahyu Manuhara Putra

    2016-02-01

    Full Text Available Corporate earnings divided into a permanent component of earnings and transitory earnings will be very useful in estimating the future value of the company, that will be useful in decision making stock return. Be more relevant for investors and financial analysts in analyzing the earnings based on the permanent and transitory earnings. On permanent earnings will be more focused to get the gain from investments. One focus of research is based on this component is to test the relationship with the earnings dividend payment policy. Based on several studies obtained different results concerning the relationship with the permanent earnings dividend policy. Research that focuses on permanent earnings using two approaches to determine the accuracy of the proxy of permanent earnings. Determination of permanent earnings through the stock price and the latter by using the accounting profit.

  9. Is Matthew 28:16–20 the summary of the Gospel?

    Directory of Open Access Journals (Sweden)

    David C. Sim

    2014-11-01

    Full Text Available It is generally acknowledged that the Great Commission at the end of Matthew’s Gospel is a dramatic and fitting end to the evangelist’s narrative. In the eyes of many scholars this final pericope does more than simply conclude the Gospel; it serves as a summary of the text’s major themes and even provides the interpretative key by which the earlier story should be read. This view, however, is questionable for two reasons. Firstly, the Great Commission introduces new themes and motifs into the Gospel story, which means that it cannot be viewed as a mere summary of what has come before. Secondly, this passage does not mention all the major themes of the Gospel. While some important motifs are included in the final pericope, there are others that receive no mention at all. This point too casts considerable doubt on the view that Matthew 28:16–20 serves to summarise Matthew’s story of Jesus. Moreover, the Great Commission, despite recalling a number of earlier themes, looks more towards the time of the future Church than back to the time of ‘the historical Jesus’. It is therefore better viewed as a bridging text that concludes one Christian story about the mission of Jesus and introduces another story about the history of the Church.

  10. From Norman Mailer to Matthew Barney. The post human myth of Gary Gilmore

    Directory of Open Access Journals (Sweden)

    Francesca Agamennoni

    2012-11-01

    Full Text Available Gary Gilmore, a murderer who was condamned to death in the USA in 1976, gained international notoriety thanks to his decision to accept and encourage his death sentence, refusing every kind of juridical appeal, surprisingly turning his own execution into a public and intentional suicide. For its power to make American institutions wonder about ethical and political problems, like the legitimacy of death penalty or the relationship between individual freedom and public law, this case inspired in 1979 The Executioner's Song, a non-fiction novel by Norman Mailer. about twenty years later Gilmore became a character of The Cremaster Cycle, one of the most important works by the american video-artist Matthew Barney, who based the plot of his Cremaster 2 (the second episode of this five-movie saga on Mailer's novel. The comparison between Cremaster 2 and its literary model will provide an example of the transformation of a story between different artistic languages, but also between different historical and cultural backgrounds: in the post human era the story of Gary Gilmore has lost most of its political and ethical meanings becoming a symbol of the struggle between human willingness and biological destiny.

  11. Leveraging Twitter to gauge evacuation compliance: Spatiotemporal analysis of Hurricane Matthew.

    Science.gov (United States)

    Martín, Yago; Li, Zhenlong; Cutter, Susan L

    2017-01-01

    Hurricane Matthew was the deadliest Atlantic storm since Katrina in 2005 and prompted one of the largest recent hurricane evacuations along the Southeastern coast of the United States. The storm and its projected landfall triggered a massive social media reaction. Using Twitter data, this paper examines the spatiotemporal variability in social media response and develops a novel approach to leverage geotagged tweets to assess the evacuation responses of residents. The approach involves the retrieval of tweets from the Twitter Stream, the creation and filtering of different datasets, and the statistical and spatial processing and treatment to extract, plot and map the results. As expected, peak Twitter response was reached during the pre-impact and preparedness phase, and decreased abruptly after the passage of the storm. A comparison between two time periods-pre-evacuation (October 2th-4th) and post-evacuation (October 7th-9th)-indicates that 54% of Twitter users moved away from the coast to a safer location, with observed differences by state on the timing of the evacuation. A specific sub-state analysis of South Carolina illustrated overall compliance with evacuation orders and detailed information on the timing of departure from the coast as well as the destination location. These findings advance the use of big data and citizen-as-sensor approaches for public safety issues, providing an effective and near real-time alternative for measuring compliance with evacuation orders.

  12. Leveraging Twitter to gauge evacuation compliance: Spatiotemporal analysis of Hurricane Matthew.

    Directory of Open Access Journals (Sweden)

    Yago Martín

    Full Text Available Hurricane Matthew was the deadliest Atlantic storm since Katrina in 2005 and prompted one of the largest recent hurricane evacuations along the Southeastern coast of the United States. The storm and its projected landfall triggered a massive social media reaction. Using Twitter data, this paper examines the spatiotemporal variability in social media response and develops a novel approach to leverage geotagged tweets to assess the evacuation responses of residents. The approach involves the retrieval of tweets from the Twitter Stream, the creation and filtering of different datasets, and the statistical and spatial processing and treatment to extract, plot and map the results. As expected, peak Twitter response was reached during the pre-impact and preparedness phase, and decreased abruptly after the passage of the storm. A comparison between two time periods-pre-evacuation (October 2th-4th and post-evacuation (October 7th-9th-indicates that 54% of Twitter users moved away from the coast to a safer location, with observed differences by state on the timing of the evacuation. A specific sub-state analysis of South Carolina illustrated overall compliance with evacuation orders and detailed information on the timing of departure from the coast as well as the destination location. These findings advance the use of big data and citizen-as-sensor approaches for public safety issues, providing an effective and near real-time alternative for measuring compliance with evacuation orders.

  13. Fact, Myth and Legend in Matthew Arnold’s Westminster Abbey

    Directory of Open Access Journals (Sweden)

    Tadej Braček

    2007-06-01

    Full Text Available The paper deals with the multilayered elegy “Westminster Abbey;” which was not given a lot of attention by Matthew Arnold’s critics. The poem is dedicated to Arnold’s life-long friend Dean Stanley; who was; like Arnold himself; “a child of light.” The term refers to their common fight against Philistinism in the English society of the time. As the poem is about a real person; it contains real data; such as excerpts from Stanley’s life; described in the form of praise. However; the poem also introduces the old Saxon legend of consecration of the Abbey; namely the consecration by the light; performed by the First Apostle (St Peter himself. In addition to the legend; Arnold also used some classical Greek allusions to depict the late Dean’s character. In one of the allusions; Stanley is associated with Demophon; whose immortality was never achieved due to the fault of another human; and in the second he is transformed into an everlasting oracle of the Abbey using the Trophonius; a builder of Delphi; metaphor. All elements of the poem form a homogenous eulogy; making it worthwhile reading for English scholars and students; and possibly a candidate for the English poetic canon.

  14. Absence of quantum oscillations in electronic excitation transfer in the Fenna-Matthews-Olson complex

    Science.gov (United States)

    Eisfeld, Alexander; Ritschel, Gerhard; Roden, Jan; Strunz, Walter; Aspuru-Guzik, Alan

    2012-02-01

    Energy transfer in the photosynthetic Fenna-Matthews-Olson (FMO) complex of the Green Sulfur Bacteria is studied theoretically taking all three subunits (monomers) of the FMO trimer and the recently found eighth bacteriochlorophyll (BChl) molecule into account. For the calculations we use the efficient Non-Markovian Quantum State diffusion approach. Since it is believed that the eighth BChl is located near the main light harvesting antenna we look at the differences in transfer between the situation when BChl 8 is initially excited and the usually considered case when BChl 1 or 6 is initially excited. We find strong differences in the transfer dynamics, both qualitatively and quantitatively. When the excited state dynamics is initialized at site eight of the FMO complex, we see a slow exponential-like decay of the excitation. This is in contrast to the oscillations and a relatively fast transfer that occurs when only seven sites or initialization at sites 1 and 6 is considered. Additionally we show that differences in the values of the electronic transition energies found in the literature lead to a large difference in the transfer dynamics.

  15. Dynamics of electronic dephasing in the Fenna-Matthews-Olson complex

    International Nuclear Information System (INIS)

    Hayes, Dugan; Panitchayangkoon, Gitt; Fransted, Kelly A; Caram, Justin R; Freed, Karl F; Engel, Gregory S; Wen Jianzhong

    2010-01-01

    Electronic coherence has been shown to persist in the Fenna-Matthews-Olson (FMO) antenna complex from green sulfur bacteria at 77 K for at least 660 fs, several times longer than the typical lifetime of a coherence in a dynamic environment at this temperature. Such long-lived coherence was proposed to improve energy transfer efficiency in photosynthetic systems by allowing an excitation to follow a quantum random walk as it approaches the reaction centre. Here we present a model for bath-induced electronic transitions, demonstrating that the protein matrix protects coherences by globally correlating fluctuations in transition energies. We also quantify the dephasing rates for two particular electronic coherences in the FMO complex at 77 K using two-dimensional Fourier transform electronic spectroscopy and find that the lifetimes of individual coherences are distinct. Within the framework of noise-assisted transport, this result suggests that the FMO complex has been locally tuned by natural selection to optimize transfer efficiency by exploiting quantum coherence.

  16. Plasmonic bio-sensing for the Fenna-Matthews-Olson complex

    Science.gov (United States)

    Chen, Guang-Yin; Lambert, Neill; Shih, Yen-An; Liu, Meng-Han; Chen, Yueh-Nan; Nori, Franco

    2017-01-01

    We study theoretically the bio-sensing capabilities of metal nanowire surface plasmons. As a specific example, we couple the nanowire to specific sites (bacteriochlorophyll) of the Fenna-Matthews-Olson (FMO) photosynthetic pigment protein complex. In this hybrid system, we find that when certain sites of the FMO complex are subject to either the suppression of inter-site transitions or are entirely disconnected from the complex, the resulting variations in the excitation transfer rates through the complex can be monitored through the corresponding changes in the scattering spectra of the incident nanowire surface plasmons. We also find that these changes can be further enhanced by changing the ratio of plasmon-site couplings. The change of the Fano lineshape in the scattering spectra further reveals that “site 5” in the FMO complex plays a distinct role from other sites. Our results provide a feasible way, using single photons, to detect mutation-induced, or bleaching-induced, local defects or modifications of the FMO complex, and allows access to both the local and global properties of the excitation transfer in such systems.

  17. Matthew Murray Commissioned to photograph eyewear brands, Chanel, Giorgio Armani, Hugo Boss, Jean Paul Gaultier for a fashion story in i-D magazine

    OpenAIRE

    Murray, Matthew

    2004-01-01

    Matthew Murray Commissioned to photograph an editorial spread of a variety of designer sunglasses for a fashion spread in i-D Magazine. The brief - to shot a fashion piece with a clear fashion narrative, using the personal photographic style of Matthew Murray. The models cast are everyday people - street cast and include a drag artist, a policeman, a hairdresser, a care assistant with her boxer dogs among others.

  18. Hawaii Small Boat Cost-Earnings Data: 2007-2008

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — These data represent a cost-earnings study of the Hawaii small boat fishery in 2007-2008. Data collected include fisher classification, vessel characteristics,...

  19. Hawaii Small Boat Cost-Earnings Data: 1995-1996

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — These data represent a cost-earnings study of the Hawaii small boat fishery in 1995-1996. Data collected include fisher classification, vessel characteristics,...

  20. Hawaii Small Boat Cost-Earnings Data: 2014

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — These data represent a cost-earnings study of the Hawaii small boat fishery in 2014. Data collected include fisher classification, vessel characteristics, levels of...

  1. Cost Earnings Survey of NWHI Bottomfish Fleets (1993): Obsolete

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — This study collected cost-earnings information for the 12 vessels which had reported bottomfish landings from Northwestern Hawaiian Islands in 1993 in order to...

  2. A generalization of Hamilton's rule for the evolution of microbial cooperation.

    Science.gov (United States)

    Smith, Jeff; Van Dyken, J David; Zee, Peter C

    2010-06-25

    Hamilton's rule states that cooperation will evolve if the fitness cost to actors is less than the benefit to recipients multiplied by their genetic relatedness. This rule makes many simplifying assumptions, however, and does not accurately describe social evolution in organisms such as microbes where selection is both strong and nonadditive. We derived a generalization of Hamilton's rule and measured its parameters in Myxococcus xanthus bacteria. Nonadditivity made cooperative sporulation remarkably resistant to exploitation by cheater strains. Selection was driven by higher-order moments of population structure, not relatedness. These results provide an empirically testable cooperation principle applicable to both microbes and multicellular organisms and show how nonlinear interactions among cells insulate bacteria against cheaters.

  3. Why does the Job Corps increase gender earnings inequality?

    OpenAIRE

    Strittmatter, Anthony

    2016-01-01

    Several studies considering the Job Corps find more positive earnings effects for males than for females. This effect heterogeneity in favor of males contrasts with the results of the majority of other training program evaluations. Applying the translated quantile approach of Bitler, Hoynes, and Domina (2014), I show that an important mechanism behind the surprising findings for the Job Corps operates through existing gender earnings inequality rather than Job Corps trainability differences b...

  4. The Effects of Unemployment on the Earnings of Young Australians

    OpenAIRE

    Matthew Gray

    2000-01-01

    The high rates of youth unemployment experienced in a number of OECD economies has raised concerns about the effect of this on subsequent earnings. Using the Australian Youth Survey (AYS) a longitudinal survey of Australian youth, we estimate the effects of unemployment on subsequent hourly and weekly earnings. The estimates suggest that, when unobserved heterogeneity is taken into account, it is only long histories of unemployment which have a negative effect on hourly wages. On the other ha...

  5. The Wage Gap: Women's and Men's Earnings. Briefing Paper.

    Science.gov (United States)

    Shaw, Lois; Gish, Melinda; Braunstein, Jill; Allore, Sara

    After remaining virtually unchanged from 1995 through the 1970s, the wage gap between women and men began to decline in the 1980s. By the early 1990s, the ratio of the annual earnings of women employed full time year-round to the annual earnings of their male counterparts reached 72.0%. That ratio decreased slightly (to 71.4%) in 1995. The wage…

  6. Earnings Management Surrounding CEO Turnover: Evidence from Korea

    OpenAIRE

    JONG-SEO CHOI; YOUNG-MIN KWAK; CHONGWOO CHOE

    2012-01-01

    This article examines the empirical relation between CEO turnover and earnings management in Korea using a sample of 317 CEO turnovers and 634 non-turnover control firms during the period of 2001-2008. We classify CEO turnovers into four types depending on whether the departure of outgoing CEO is peaceful or forced and the incoming CEO is promoted from within or recruited from outside the firm. We measure earnings management by both discretionary accruals and real activities management. We al...

  7. The effect of leverage increases on real earnings management

    OpenAIRE

    Zagers-Mamedova, Irina

    2009-01-01

    textabstractMain subject of this paper is to understand whether there could be an incentive for managers to manipulate cash flow from operating activities (CFO) through the use of real earnings management (REM), in situations with increasing leverage. Based upon a study of Jelinek (2007) who researched the correlation between increasing levels of leverage and accrual earnings management, I developed my main hypothesis with respect to the effect of leverage increases on REM to influence CFO. R...

  8. R&D EXPENDITURES AND EARNINGS TARGETS: EVIDENCE FROM FRANCE

    OpenAIRE

    Guidara, Rihab; Boujelbene, Younes

    2015-01-01

    Research and development (R&D) investments reduce current-period earnings while the benefits associated with the investments occur in the future. This problem implies an earnings management tool to boost short-term performance. While there is much evidence regarding managerial discretion through R&D capitalization, empirical studies that directly examine managerial discretion through R&D expenditure adjusting have not been widely provided in the European context. This paper seeks ...

  9. R&D EXPENDITURES AND EARNINGS TARGETS: EVIDENCE FROM FRANCE

    OpenAIRE

    Guidara, Rihab; Boujelbene, Younes

    2015-01-01

    Research and development (R&D) investments reduce current-period earnings while the benefits associated with the investments occur in the future. This problem implies an earnings management tool to boost short-term performance. While there is much evidence regarding managerial discretion through R&D capitalization, empirical studies that directly examine managerial discretion through R&D expenditure adjusting have not been widely provided in the European context. This ...

  10. Within- and cross-firm mobility and earnings growth

    DEFF Research Database (Denmark)

    Frederiksen, Anders; Halliday, Timothy; Koch, Alexander Karl

    While it is well established that both promotions within firms and mobility across firms lead to substantial earnings progression, few studies offer an integrated analysis of the effects of these two types of mobility on earnings growth. To do this, we exploit a large Danish panel data set and te...... deductable pension contributions and more expensive real estate or financed consumption where interest is tax deductable....

  11. How Working Time Reduction Affects Employment and Earnings

    OpenAIRE

    Santos Raposo, P.M.; van Ours, J.C.

    2008-01-01

    December 1, 1996 Portugal introduced a new law on working hours which gradually reduced the standard workweek from 44 hours to 40 hours. We study how this mandatory working hours reduction affected employment and earnings of workers involved. We find for workers who were affected by the new law that working hours decreased, while hourly wages increased, keeping monthly earnings approximately constant. We also find that the working hours reduction did not lead to an increased job loss of worke...

  12. Perturbation to Unified Symmetry and Adiabatic Invariants for Relativistic Hamilton Systems

    International Nuclear Information System (INIS)

    Zhang Mingjiang; Fang Jianhui; Lu Kai; Pang Ting; Lin Peng

    2009-01-01

    Based on the concept of adiabatic invariant, the perturbation to unified symmetry and adiabatic invariants for relativistic Hamilton systems are studied. The definition of the perturbation to unified symmetry for the system is presented, and the criterion of the perturbation to unified symmetry is given. Meanwhile, the Noether adiabatic invariants, the generalized Hojman adiabatic invariants, and the Mei adiabatic invariants for the perturbed system are obtained. (general)

  13. Respiratory Medicine at McMaster University, Hamilton, Ontario: 1968 to 2013

    Directory of Open Access Journals (Sweden)

    Norman L Jones

    2014-01-01

    Full Text Available The medical school at McMaster University (Hamilton, Ontario was conceived in 1965, and admitted the first class in 1969. John Evans became the founding Dean and he invited EJ Moran Campbell to be the first Chairman of the Department of Medicine. Moran Campbell, already a world figure in respiratory medicine and physiology, arrived at McMaster in September 1968, and he invited Norman Jones to be Coordinator of the Respiratory Programme.

  14. Respiratory Medicine at McMaster University, Hamilton, Ontario: 1968 To 2013

    Directory of Open Access Journals (Sweden)

    Norman L Jones

    2014-01-01

    Full Text Available The medical school at McMaster University (Hamilton, Ontario was conceived in 1965 and admitted the first class in 1969. John Evans became the founding Dean and he invited Moran Campbell to be the first Chairman of the Department of Medicine. Moran Campbell, already a world figure in respiratory medicine and physiology, arrived at McMaster in September 1968, and he invited Norman Jones to be Coordinator of the Respiratory Programme.

  15. Existence of solutions for Hamiltonian field theories by the Hamilton-Jacobi technique

    International Nuclear Information System (INIS)

    Bruno, Danilo

    2011-01-01

    The paper is devoted to prove the existence of a local solution of the Hamilton-Jacobi equation in field theory, whence the general solution of the field equations can be obtained. The solution is adapted to the choice of the submanifold where the initial data of the field equations are assigned. Finally, a technique to obtain the general solution of the field equations, starting from the given initial manifold, is deduced.

  16. Regional climate change trends and uncertainty analysis using extreme indices: A case study of Hamilton, Canada

    OpenAIRE

    Razavi, Tara; Switzman, Harris; Arain, Altaf; Coulibaly, Paulin

    2016-01-01

    This study aims to provide a deeper understanding of the level of uncertainty associated with the development of extreme weather frequency and intensity indices at the local scale. Several different global climate models, downscaling methods, and emission scenarios were used to develop extreme temperature and precipitation indices at the local scale in the Hamilton region, Ontario, Canada. Uncertainty associated with historical and future trends in extreme indices and future climate projectio...

  17. Hamilton-Jacobi-Bellman approach for the climbing problem for heavy launchers

    OpenAIRE

    Bokanowski , Olivier; Cristiani , Emiliano; Laurent-Varin , Julien; Zidani , Hasnaa

    2012-01-01

    International audience; In this paper we investigate the Hamilton-Jacobi-Bellman (HJB) approach for solving a complex real-world optimal control problem in high dimension. We consider the climbing problem for the European launcher Ariane V: The launcher has to reach the Geostationary Transfer Orbit with minimal propellant consumption under state/control constraints. In order to circumvent the well-known curse of dimensionality, we reduce the number of variables in the model exploiting the spe...

  18. Education, work and earnings of Peruvian women.

    Science.gov (United States)

    King, E M

    1996-01-01

    This study describes trends in educational attainment among women in Peru, and examines the determinants of educational attainment, labor force participation and employment, and earnings. Data were obtained from the Peruvian Living Standards Survey among a sample of 5644 women aged 20-59 years. Findings indicate that parents' educational variables had a positive and statistically significant relationship with the educational attainment of their daughters. The impact declined over time from older to younger cohorts. School reforms improved women's access to education. Education became more universal and compulsory over time. Daughters of mothers with white collar occupations had higher levels of schooling than farmers' daughters. The effects of fathers' education was larger. There was a wider gap between farmers and nonfarmers. Textbooks, teachers, and number of grades offered were the only primary school inputs that showed any clear cohort trend in their effect on years of schooling. As primary schools became more available, textbooks had a greater impact on school attainment. The impact of textbooks was larger for women than for men. The number of grades offered had a large positive effect which increased across cohorts from older to younger. Findings suggest weak effects of school reforms on women's likelihood of participating in the paid or unpaid labor force. Years of schooling had a very small and negative effect on total labor force participation. Woman's paid employment was influenced by age, education and training, household characteristics, and family's unearned income. Educational attainment had a small positive effect on participation in paid employment for younger women and no effect for older women. The average rate of return in paid employment to primary education was about 12%. Primary education had the highest rate of return. The return to job tenure was higher for younger women.

  19. Variational energy principle for compressible, baroclinic flow. 2: Free-energy form of Hamilton's principle

    Science.gov (United States)

    Schmid, L. A.

    1977-01-01

    The first and second variations are calculated for the irreducible form of Hamilton's Principle that involves the minimum number of dependent variables necessary to describe the kinetmatics and thermodynamics of inviscid, compressible, baroclinic flow in a specified gravitational field. The form of the second variation shows that, in the neighborhood of a stationary point that corresponds to physically stable flow, the action integral is a complex saddle surface in parameter space. There exists a form of Hamilton's Principle for which a direct solution of a flow problem is possible. This second form is related to the first by a Friedrichs transformation of the thermodynamic variables. This introduces an extra dependent variable, but the first and second variations are shown to have direct physical significance, namely they are equal to the free energy of fluctuations about the equilibrium flow that satisfies the equations of motion. If this equilibrium flow is physically stable, and if a very weak second order integral constraint on the correlation between the fluctuations of otherwise independent variables is satisfied, then the second variation of the action integral for this free energy form of Hamilton's Principle is positive-definite, so the action integral is a minimum, and can serve as the basis for a direct trail and error solution. The second order integral constraint states that the unavailable energy must be maximum at equilibrium, i.e. the fluctuations must be so correlated as to produce a second order decrease in the total unavailable energy.

  20. EARNINGS MANAGEMENT, AUDIT QUALITY AND LEGAL ENVIRONMENT: AN INTERNATIONAL COMPARISON

    Directory of Open Access Journals (Sweden)

    Mehmet Unsal Memis

    2012-01-01

    Full Text Available This paper investigates the relationship between earnings management-audit quality and earnings management-legal system quality by using 1507 firms’ observations from listed companies in private firms across different 8 emerging countries. Consistent with previous research, differentiation between Big 4 and non-Big 4 audit firms are used as a audit quality proxy and discretionary accruals are used to measure the earnings management. According to the results, only for Brazilian and Mexican companies, there is significant relationship between the discretionary accruals and audit quality. For the other countries there is not significant relationship. Furthermore efficiency of the legal system helps decrease earnings management incentives. Along with results, the big four auditors do not constrain the earnings management incentives in every emerging country but effective legal system does. In this analysis we used other earnings management related variables like the size of the firms, leverage, lagged ROA of the firms which have loss in the previous year and Tobin Q as control variables.

  1. The Islamic Capital Market Response to the Real Earnings Management

    Directory of Open Access Journals (Sweden)

    Rita Yuliana

    2017-06-01

    Full Text Available This study aims to prove the effect of the company's status, i.e membership on the Islamic capital market and the status as suspect firm, as a determinant of real earnings management (REM. REM is conducted by abnormally increasing sales, increasing production and reducing discretionary costs in order to achieve a certain earnings target. This study uses Earnings Distribution Analysis (EDA technique, which refers to the Prospect Theory (Kahneman & Tversky, 1979 to identify the suspect firms. Suspect firms are companies that have small positive earnings. The samples of this research are companies listed on the Indonesia Stock Exchange in 2011 and 2012. Based on the result of regression analysis, hypothesis testing results show that the suspect firms conduct real earnings management in all three types of activities more aggressively than the non-suspect firms. Furthermore, this study also showed empirical evidence that there are differences in real earnings management actions between companies listed in the Islamic capital market compared to conventional capital markets. Then, this study also showed that the Islamic capital market is more appropriate in response to the REM than the conventional capital market.

  2. Social Desirability Bias and Earnings Management around the World

    Directory of Open Access Journals (Sweden)

    Niszczota Paweł

    2015-09-01

    Full Text Available In this paper we test whether inter-country variation in individuals’ tendency to conform, as measured by the Lie (social desirability scale used in the Eysenck Personality Questionnaire, can explain differences in the propensity to employ corporate earnings management around the world. Such a link is feasible, given that survey data suggest executives tend to be under severe pressure to meet earnings benchmarks, to which they often succumb by engaging in earnings management (to the detriment of the company’s long-term prospects. We hypothesize that in countries where the propensity to act in a socially desirable (outsider-satisfying way is stronger, earnings management should be more prevalent. Research results support our hypothesis, and demonstrate the existence of a positive relationship between the prevalence of earnings management in a country and the mean score of individuals from that country on the Eysenck Lie scale, which further evidences that capital market pressure is a significant determinant of earnings management.

  3. Earning on Response Coefficient in Automobile and Go Public Companies

    Directory of Open Access Journals (Sweden)

    Lisdawati Arifin

    2017-09-01

    Full Text Available This study aims to analyze factors that influence earnings response coefficients (ERC, simultaneously and partially, composed of leverage, the systematic risk (beta, growth opportunities (market to book value ratio, and the size of the firm (firm size, selection of the sample in this study the author take 12 automakers and components that meet the criteria of completeness of the data from the year 2008 to 2012, entirely based on consideration of the following criteria: (1 the company's automotive and components are listed on the stock exchange, (2 have the financial statements years 2008-2012 (3 has a return data (closing price the first day after the date of issuance of the financial statements. This study uses secondary data applying multiple linear regression models to analyze and test the effect of independent variables on the dependent variable partially (t-test, simultaneous (f-test, and the goodness of fit (R-square on a research model. The result shows that leverage, beta, growth opportunities (market to book value ratio and size along with (simultaneously the effect on the dependent variable (dependent variable earnings response coefficients. Partially leverage negatively affect earnings response coefficients, partially beta negatively correlated earnings response coefficients, partially growth opportunities (market to book value ratio significant effect on earnings response coefficients, partially sized companies (firm size significantly influence earnings response coefficients.

  4. BOARD OF DIRECTORS STRUCTURE AND EARNINGS MANAGEMENT: BIST MANUFACTURING CASE

    Directory of Open Access Journals (Sweden)

    Hüseyin TEMİZ

    2018-01-01

    Full Text Available The aim of this study is to investigate association between firms’ board structure (independent members, audit comittee, female membership and board of directors size and earnings management. For the purpose of investigating associations four different earnings management models were used. In addition, four hypotheses were tested in the context of the study.  Within the scope of the study, data covering the years 2012 - 2016 belonging to the firms operating in the BIST Manufacturing Sector were used. According to results there is a relationship between the proportion of independent members in the board and earnings management practices based on accrual and sales manipulation. Obtained results confirm that the increase in the proportion of female members on the board reduces earnings management practices based on cash flow and sales manipulation. There is also evidence that an increase in the size of the board reduces earnings management practices based on cash flow and income manipulation. There is no supporting evidence that the proportion of audit comittee members reduces earnings management practices.

  5. 18 CFR 367.4360 - Account 436, Appropriations of retained earnings.

    Science.gov (United States)

    2010-04-01

    ..., Appropriations of retained earnings. 367.4360 Section 367.4360 Conservation of Power and Water Resources FEDERAL... NATURAL GAS ACT Retained Earnings Accounts § 367.4360 Account 436, Appropriations of retained earnings. This account must include appropriations of retained earnings as follows: (a) Appropriations required...

  6. From the Snell-Descartes refraction law, to the Hamilton equations in the phase space of geometrical optics

    International Nuclear Information System (INIS)

    Lopez Moreno, E.; Wolf, K.B.

    1989-01-01

    Starting from the Snell-Descartes' refraction law, we obtain in a brief and direct way the Hamilton equations of Geometrical Optics. We show the global structure of phase space and compare it with that used in paraxial optics. (Author)

  7. Investor reaction to strategic emphasis on earnings numbers: An empirical study

    Directory of Open Access Journals (Sweden)

    M. Shibley Sadique

    2013-10-01

    Full Text Available We analyze the earnings information and stock prices of S&P500 firms and find that investors following S&P500 stocks (i respond more to pro forma earnings than to GAAP earnings, (ii respond to an emphasis on pro forma earnings, and (iii are fixated on pro forma earnings. We provide the first direct evidence that a strategic emphasis on earnings numbers may affect return volatility. Further, our results do not support the argument that a larger investor response to Street earnings might be driven by large differences between the Street numbers and GAAP numbers.

  8. Robustness, efficiency, and optimality in the Fenna-Matthews-Olson photosynthetic pigment-protein complex

    Energy Technology Data Exchange (ETDEWEB)

    Baker, Lewis A.; Habershon, Scott, E-mail: S.Habershon@warwick.ac.uk [Department of Chemistry and Centre for Scientific Computing, University of Warwick, Coventry CV4 7AL (United Kingdom)

    2015-09-14

    Pigment-protein complexes (PPCs) play a central role in facilitating excitation energy transfer (EET) from light-harvesting antenna complexes to reaction centres in photosynthetic systems; understanding molecular organisation in these biological networks is key to developing better artificial light-harvesting systems. In this article, we combine quantum-mechanical simulations and a network-based picture of transport to investigate how chromophore organization and protein environment in PPCs impacts on EET efficiency and robustness. In a prototypical PPC model, the Fenna-Matthews-Olson (FMO) complex, we consider the impact on EET efficiency of both disrupting the chromophore network and changing the influence of (local and global) environmental dephasing. Surprisingly, we find a large degree of resilience to changes in both chromophore network and protein environmental dephasing, the extent of which is greater than previously observed; for example, FMO maintains EET when 50% of the constituent chromophores are removed, or when environmental dephasing fluctuations vary over two orders-of-magnitude relative to the in vivo system. We also highlight the fact that the influence of local dephasing can be strongly dependent on the characteristics of the EET network and the initial excitation; for example, initial excitations resulting in rapid coherent decay are generally insensitive to the environment, whereas the incoherent population decay observed following excitation at weakly coupled chromophores demonstrates a more pronounced dependence on dephasing rate as a result of the greater possibility of local exciton trapping. Finally, we show that the FMO electronic Hamiltonian is not particularly optimised for EET; instead, it is just one of many possible chromophore organisations which demonstrate a good level of EET transport efficiency following excitation at different chromophores. Overall, these robustness and efficiency characteristics are attributed to the highly

  9. Near real-time forecasting for cholera decision making in Haiti after Hurricane Matthew.

    Science.gov (United States)

    Pasetto, Damiano; Finger, Flavio; Camacho, Anton; Grandesso, Francesco; Cohuet, Sandra; Lemaitre, Joseph C; Azman, Andrew S; Luquero, Francisco J; Bertuzzo, Enrico; Rinaldo, Andrea

    2018-05-01

    Computational models of cholera transmission can provide objective insights into the course of an ongoing epidemic and aid decision making on allocation of health care resources. However, models are typically designed, calibrated and interpreted post-hoc. Here, we report the efforts of a team from academia, field research and humanitarian organizations to model in near real-time the Haitian cholera outbreak after Hurricane Matthew in October 2016, to assess risk and to quantitatively estimate the efficacy of a then ongoing vaccination campaign. A rainfall-driven, spatially-explicit meta-community model of cholera transmission was coupled to a data assimilation scheme for computing short-term projections of the epidemic in near real-time. The model was used to forecast cholera incidence for the months after the passage of the hurricane (October-December 2016) and to predict the impact of a planned oral cholera vaccination campaign. Our first projection, from October 29 to December 31, predicted the highest incidence in the departments of Grande Anse and Sud, accounting for about 45% of the total cases in Haiti. The projection included a second peak in cholera incidence in early December largely driven by heavy rainfall forecasts, confirming the urgency for rapid intervention. A second projection (from November 12 to December 31) used updated rainfall forecasts to estimate that 835 cases would be averted by vaccinations in Grande Anse (90% Prediction Interval [PI] 476-1284) and 995 in Sud (90% PI 508-2043). The experience gained by this modeling effort shows that state-of-the-art computational modeling and data-assimilation methods can produce informative near real-time projections of cholera incidence. Collaboration among modelers and field epidemiologists is indispensable to gain fast access to field data and to translate model results into operational recommendations for emergency management during an outbreak. Future efforts should thus draw together multi

  10. The Matthew effect in environmental science publication: a bibliometric analysis of chemical substances in journal articles.

    Science.gov (United States)

    Grandjean, Philippe; Eriksen, Mette L; Ellegaard, Ole; Wallin, Johan A

    2011-11-10

    While environmental research addresses scientific questions of possible societal relevance, it is unclear to what degree research focuses on environmental chemicals in need of documentation for risk assessment purposes. In a bibliometric analysis, we used SciFinder to extract Chemical Abstract Service (CAS) numbers for chemicals addressed by publications in the 78 major environmental science journals during 2000-2009. The Web of Science was used to conduct title searches to determine long-term trends for prominent substances and substances considered in need of research attention. The 119,636 journal articles found had 760,056 CAS number links during 2000-2009. The top-20 environmental chemicals consisted of metals, (chlorinated) biphenyls, polyaromatic hydrocarbons, benzene, and ethanol and contributed 12% toward the total number of links- Each of the top-20 substances was covered by 2,000-10,000 articles during the decade. The numbers for the 10-year period were similar to the total numbers of pre-2000 articles on the same chemicals. However, substances considered a high priority from a regulatory viewpoint, due to lack of documentation, showed very low publication rates. The persistence in the scientific literature of the top-20 chemicals was only weakly related to their publication in journals with a high impact factor, but some substances achieved high citation rates. The persistence of some environmental chemicals in the scientific literature may be due to a 'Matthew' principle of maintaining prominence for the very reason of having been well researched. Such bias detracts from the societal needs for documentation on less well known environmental hazards, and it may also impact negatively on the potentials for innovation and discovery in research.

  11. The Matthew effect in environmental science publication: A bibliometric analysis of chemical substances in journal articles

    Directory of Open Access Journals (Sweden)

    Grandjean Philippe

    2011-11-01

    Full Text Available Abstract Background While environmental research addresses scientific questions of possible societal relevance, it is unclear to what degree research focuses on environmental chemicals in need of documentation for risk assessment purposes. Methods In a bibliometric analysis, we used SciFinder to extract Chemical Abstract Service (CAS numbers for chemicals addressed by publications in the 78 major environmental science journals during 2000-2009. The Web of Science was used to conduct title searches to determine long-term trends for prominent substances and substances considered in need of research attention. Results The 119,636 journal articles found had 760,056 CAS number links during 2000-2009. The top-20 environmental chemicals consisted of metals, (chlorinated biphenyls, polyaromatic hydrocarbons, benzene, and ethanol and contributed 12% toward the total number of links- Each of the top-20 substances was covered by 2,000-10,000 articles during the decade. The numbers for the 10-year period were similar to the total numbers of pre-2000 articles on the same chemicals. However, substances considered a high priority from a regulatory viewpoint, due to lack of documentation, showed very low publication rates. The persistence in the scientific literature of the top-20 chemicals was only weakly related to their publication in journals with a high impact factor, but some substances achieved high citation rates. Conclusions The persistence of some environmental chemicals in the scientific literature may be due to a 'Matthew' principle of maintaining prominence for the very reason of having been well researched. Such bias detracts from the societal needs for documentation on less well known environmental hazards, and it may also impact negatively on the potentials for innovation and discovery in research.

  12. Robustness, efficiency, and optimality in the Fenna-Matthews-Olson photosynthetic pigment-protein complex

    International Nuclear Information System (INIS)

    Baker, Lewis A.; Habershon, Scott

    2015-01-01

    Pigment-protein complexes (PPCs) play a central role in facilitating excitation energy transfer (EET) from light-harvesting antenna complexes to reaction centres in photosynthetic systems; understanding molecular organisation in these biological networks is key to developing better artificial light-harvesting systems. In this article, we combine quantum-mechanical simulations and a network-based picture of transport to investigate how chromophore organization and protein environment in PPCs impacts on EET efficiency and robustness. In a prototypical PPC model, the Fenna-Matthews-Olson (FMO) complex, we consider the impact on EET efficiency of both disrupting the chromophore network and changing the influence of (local and global) environmental dephasing. Surprisingly, we find a large degree of resilience to changes in both chromophore network and protein environmental dephasing, the extent of which is greater than previously observed; for example, FMO maintains EET when 50% of the constituent chromophores are removed, or when environmental dephasing fluctuations vary over two orders-of-magnitude relative to the in vivo system. We also highlight the fact that the influence of local dephasing can be strongly dependent on the characteristics of the EET network and the initial excitation; for example, initial excitations resulting in rapid coherent decay are generally insensitive to the environment, whereas the incoherent population decay observed following excitation at weakly coupled chromophores demonstrates a more pronounced dependence on dephasing rate as a result of the greater possibility of local exciton trapping. Finally, we show that the FMO electronic Hamiltonian is not particularly optimised for EET; instead, it is just one of many possible chromophore organisations which demonstrate a good level of EET transport efficiency following excitation at different chromophores. Overall, these robustness and efficiency characteristics are attributed to the highly

  13. Apuntes para la comprensión de "El descubrimiento de Harry", de Matthew Lipman

    Directory of Open Access Journals (Sweden)

    Diego Antonio Pineda Rivera

    2015-01-01

    Full Text Available Este trabajo recoge algunas ideas generales en torno a la novela de Matthew Lipman El descubrimiento de Harry. La pretensión del artículo es ofrecer "claves de lectura" que ayuden a los maestros que leen la novela, o la trabajan con su grupo de alumnos en un salón de clase, a comprender su significado filosófico. Para ello el artículo describe el contexto definido por las cuatro novelas del programa completo de "Filosofía para niños" que propone el autor y, a partir de allí, aborda cinco elementos que resultan orientadores para el lector potencial: cuál es el descubrimiento de Harry, la estructura teórica y narrativa de la novela, la relación de la lógica con otros problemas filosóficos, las "formas del pensamiento superior", y algunas sugerencias para trabajar la novela en el aula de clase. Recorre en el proceso aspectos propios de la filosofía que la novela asume, como las proposiciones categóricas, que constituyen el principal descubrimiento de Harry, la construcción del lenguaje de la lógica formal, los actos mentales y los mecanismos de validación de los razonamientos, así como la relación que se da entre pensamiento y lenguaje, y sus implicaciones en el abordaje de problemas desde los diversos ámbitos de la filosofía: cosmológicos, políticos, estéticos, epistemológicos, éticos, etc. 

  14. Apuntes para la comprensión de "El descubrimiento de Harry", de Matthew Lipman

    Directory of Open Access Journals (Sweden)

    Diego Antonio Pineda R.

    2015-01-01

    Full Text Available Este trabajo recoge algunas ideas generales en torno a la novela de Matthew Lipman El descubrimiento de Harry . La pretensión del artículo es ofrecer "claves de lectura" que ayuden a los maestros que leen la novela, o la trabajan con su grupo de alumnos en un salón de clase, a comprender su significado filosófico. Para ello el artículo describe el contexto definido por las cuatro novelas del programa completo de "Filosofía para niños" que propone el autor y, a partir de allí, aborda cinco elementos que resultan orientadores para el lector poten- cial: cuál es el descubrimiento de Harry, la estructura teórica y narrativa de la novela, la relación de la lógica con otros problemas filosóficos, las "formas del pensamiento superior", y algunas sugerencias para trabajar la novela en el aula de clase. Recorre en el proceso aspectos propios de la filosofía que la novela asume, como las proposiciones categóricas, que constituyen el principal descubrimiento de Harry, la construcción del lenguaje de la lógica formal, los actos mentales y los mecanismos de validación de los razonamientos, así como la relación que se da entre pensamiento y lenguaje, y sus implicaciones en el abordaje de problemas desde los diversos ámbitos de la filosofía: cosmológicos, políticos, estéticos, epistemológicos, éticos, etc.

  15. Hamilton's Optics

    Indian Academy of Sciences (India)

    IAS Admin

    ing to the two well-known laws. These lead to ... through a telescope – the theory is rather uninspiring. ... Figure 1b. The law of reflection implies that the path length is `stationary' . ..... imum principles, governing two different kinds of sys-.

  16. Accounting standards and investor perception of earnings quality: IAS/IFRS vs. German Gaap

    OpenAIRE

    Ferrari Mascia; Momentè Francesco; Reggiani Francesco

    2011-01-01

    We analyze the earnings quality under the IAS/IFRS and German GAAP by evaluating the earnings management degree in IAS and HGB adopters and by investigating what is the level of uncertainty (reliability) that investors perceive from the earnings announced. Our results show that IAS and HGB adopters do not present any significant differences in earnings management, if we examine the working capital accruals, while IAS/IFRS sub-sample is less engaged in earnings management, considering the tota...

  17. Internal migration, earnings, and the importance of self-selection.

    Science.gov (United States)

    Ahmed, A M; Sirageldin, I

    1994-01-01

    This paper analyzes the impact of internal migration on earnings within the human capital model framework. Since migrants constitute a non-random sample of population, the endogenous nature of migration decision warrants necessary correction for the selectivity bias in their earnings function. The Mincer-type earnings model is thus augmented to determine the extent of this bias. Besides estimating the standard Mincerian earnings model, the paper also attempts to verify the learn-as-you-go proposition by introducing migration duration variables in the earnings model. Based on the household level Population, Labor Force, and Migration (1979-80) survey data, the analysis yields the following important conclusions: (i) the data allowed a meaningful estimation of Mincerian earnings function for migrants and non-migrants; (ii) the level of schooling was one of the important determinants of the distribution of income both for migrants and nonmigrants--the four categorical variables of education were in general statistically significant with expected signs, implying that the hypothesis of a positive relationship between income and education was accepted; (iii) the rates of return to education improved systematically with higher levels of education, thus confirming the notion that education serves as a signalling device; (iv) the age-income profile was almost linear for migrants but showed concavity for nonmigrants; (v) the presence of sample-selection was observed for migrants; and (vi) even after controlling for the influence of personal characteristics, i.e., education and experience, the long-standing migrants earned relatively more at the destination than the more recent migrants.

  18. Earning management: analysis of publications in brazilian accounting journals

    Directory of Open Access Journals (Sweden)

    Débora Gomes Machado

    2014-06-01

    Full Text Available The goal of this study is to identify characteristics, from the perspective of social networks, of the scientific literature on earning management in Brazilian accounting journals. Specifically, were identified: a authors and their social networks of scientific production; b researched topics, models for accruals detection, authors’ networks and the period studied; c methodological procedures used. A bibliometric survey, with a quantitative approach was performed through the analysis of 17 Brazilian accounting journals, since their first edition until the year 2010. Out of them, 10 published articles having the theme earning management in the title, abstract or keywords. The 32 identified articles were submitted to content analysis and then the data were presented from the perspective of social networks. The survey results show that: the authors and their social networks of production originates mostly from Universidade de São Paulo (USP; the most researched theme was the methods or means to conduct earnings management, and accruals measurement models, with emphasis on Kang and Sivaramakrishnan Model; the descriptive research, based on document and quantitative approach were the most commonly used forms in the articles researched. It is noteworthy that structural gaps are the topics, such as compensation plans, political costs and earnings management in different contractual environments. The research results can contribute to academia to highlight some features of the earnings management theme and its researchers, in the field of publications in Brazilian accounting journals.

  19. The practice and earnings of preventive medicine physicians.

    Science.gov (United States)

    Salive, M E

    1992-01-01

    A shortage of preventive medicine (PM) physicians exists in the United States. Researchers know little about these physicians' earnings and practice characteristics. The American College of Preventive Medicine (ACPM) mailed a survey to all self-identified PM physicians on the American Medical Association (AMA) Physician Masterfile. A total of 3,771 (54%) responded; respondents' sex and region of residence were typical for PM physicians in general, with a slight excess of older physicians and those reporting board certification. A total of 2,664 (71%) were working full time, with median earnings of $85,000 (mean $90,000). Among full-time physicians, relatively higher earnings were associated with the following characteristics: male sex; age 45 to 64 years; major source of income from clinical, business, or industrial sources, rather than governmental or academic; and PM board certification. Full-time PM physicians earned much less than office-based private practitioners in several primary care specialties in 1989. The gap in earnings between PM specialists in government positions and those in the private sector is also substantial. Both disparities may require creative solutions.

  20. The Matthew Effect and widely prescribed pharmaceuticals lacking environmental monitoring: case study of an exposure-assessment vulnerability.

    Science.gov (United States)

    Daughton, Christian G

    2014-01-01

    Assessing ambient exposure to chemical stressors often begins with time-consuming and costly monitoring studies to establish environmental occurrence. Both human and ecological toxicology are currently challenged by the unknowns surrounding low-dose exposure/effects, compounded by the reality that exposure undoubtedly involves mixtures of multiple stressors whose identities and levels can vary over time. Long absent from the assessment process, however, is whether the full scope of the identities of the stressors is sufficiently known. The Matthew Effect (a psychosocial phenomenon sometimes informally called the "bandwagon effect" or "iceberg effect," among others) may adversely bias or corrupt the exposure assessment process. The Matthew Effect is evidenced by decisions that base the selection of stressors to target in environmental monitoring surveys on whether they have been identified in prior studies, rather than considering the possibility that additional, but previously unreported, stressors might also play important roles in an exposure scenario. The possibility that the Matthew Effect might influence the scope of environmental stressor research is explored for the first time in a comprehensive case study that examines the preponderance of "absence of data" (in contrast to positive data and "data of absence") for the environmental occurrence of a very large class of potential chemical stressors associated with ubiquitous consumer use - active pharmaceutical ingredients (APIs). Comprehensive examination of the published data for an array of several hundred of the most frequently used drugs for whether their APIs are environmental contaminants provides a prototype example to catalyze discussion among the many disciplines involved with assessing risk. The findings could help guide the selection of those APIs that might merit targeting for environmental monitoring (based on the absence of data for environmental occurrence) as well as the prescribing of those

  1. Hurricane Matthew's Effects on Wetland Sources of Organic Matter to North Carolina Coastal Waters.

    Science.gov (United States)

    Rudolph, J. C.; Osburn, C. L.; Paerl, H. W.; Hounshell, A.

    2017-12-01

    Increased frequency and intensity of storm events such as tropical cyclones will have a major impact on estuarine and coastal biogeochemical cycling. Here, we determined the sources of dissolved and particulate organic matter (DOM and POM) as part of a larger study to quantify the short-term (several months) response of carbon and nitrogen cycling in the Neuse River Estuary-Pamlico Sound (NRE-PS) ecosystem to floodwaters associated with Hurricane Matthew. Sampling was conducted weekly in both the NRE-PS (October 2016 to January 2017), the Neuse River (NR) (October to December 2016) and in freshwater wetlands of the Neuse River above head of tide in March 2017. Specific ultraviolet (UV) absorbance at 254 nm (SUVA254) and stable carbon isotope ratios (δ13C-DOC) were used to determine the sources of DOM and POM transported to the NRE-PS in post-hurricane floodwaters. For DOM, SUVA254 values increased from 3.23 ±0.52 mg C L-1 m-1 in the NR to 4.14±0.52 mg C L-1 m-1 in the NRE and then declined to 3.63±0.32 mg C L-1 m-1 in PS. Combined with depleted δ13C-DOC values (-26 to -32‰) and elevated C:N values in the estuary and sound, these results confirm continued loading of fresh terrestrial organic matter into NRE-PS weeks after the storm. For POM, δ13C-POC and C:N ratio results likewise indicated a terrestrial source in floodwaters. SUVA254 values >3.5 mg C L-1 m-1 coupled with the depleted δ13C values and large C:N values were consistent with DOM primarily sourced from wetlands (e.g., wetland SUVA254 = 3.77±0.52 mg C L-1 m-1 in March 2017). We hypothesize that floodwaters connected riverine wetlands to the main channel of the NR, exporting DOM and POM into the NRE-PS. Our results indicate that upstream wetlands play a central and potentially significant role in organic matter enrichment and metabolism of estuarine and coastal waters, in light of increasing frequencies and intensities of tropical cyclones impacting coastal watersheds.

  2. Earnings and Job Satisfaction of Employed Spanish Doctoral Graduates

    Directory of Open Access Journals (Sweden)

    Juan Francisco Canal Domínguez

    2013-01-01

    Full Text Available The increasing demand for highly qualifi ed workers in developed countries has raised a new interest in analysing whether doctoral training meets the needs of the European labour market. Job satisfaction enables an approach to both the relationship between training and job position and to a company?s successful management of its relationship with those workers who are PhD holders. The results indicate that an analysis based on earnings is relevant, as it makes it possible to identify two clear job satisfaction behaviours: on the one hand, as earnings increase, so does job satisfaction, although this is found to a lesser extent in the higher earnings range; on the other hand, when moving up in the salary range, the relative assessment of job satisfaction components changes, as well as their signifi cance in explaining the variations in job satisfaction.

  3. Audit Committee Attributes and Earnings Management: Evidence from Nigeria

    Directory of Open Access Journals (Sweden)

    Afensimi Elijah

    2015-05-01

    Full Text Available Using the agency theoretical framework, the  study postulates that audit committee attributes can impact significantly, constraining accrual-based distortion of financial reporting credibility and thus improve the quality of financial reporting. To assess our arguments, audit committee size, audit committee financial literacy, audit committee attendance at meetings, audit committee independence and audit meetings frequency of meeting were regressed on financial reporting quality measured by discretionary accruals. The findings for the full sample and negative discretionary accruals sample confirm our expectation that audit committee characteristics have a constraining effect on earnings management. Specifically, audit committee financial expertise, audit committee size, audit committee independence and diligence showed an inverse and significant relationship with earnings management. This is in tandem with theoretical expectations and suggest that increases in these variables we exert a declining influence on earnings management. The study concludes that there is the need for companies to focus on attributes that strengthen the effectiveness of their audit committees.

  4. Danwei Profitability and Earnings Inequality in Urban China*

    Science.gov (United States)

    Xie, Yu; Wu, Xiaogang

    2009-01-01

    Prior research has debated the relative importance of such factors as human capital, political capital and region in determining workers’ earnings in reform-era urban China. This article argues that a main agent of social stratification in contemporary China continues to be the danwei, the work unit. Using data from a 1999 survey we conducted in three large Chinese cities, Wuhan, Shanghai and Xi’an, we assess the extent to which workers’ earnings (including regular wages, bonuses and subsidies) depend on the profitability of their danwei. Results show that the financial situation of the danwei is one of the most important determinants of earnings in today’s urban China. Furthermore, the importance of danwei profitability does not vary by city or by employment sector. PMID:20445771

  5. Earnings, Uncertainty, and the Self-Employment Choice

    DEFF Research Database (Denmark)

    Le Maire, Daniel; Schjerning, Bertel

    2007-01-01

    -employed can retain earnings and thereby transfer income across tax-years. Secondly, expected income level and income variance are important determinants in choice of occupation. Thirdly, men put more emphasis on expected earnings level, while women appears more risk averse, which contribute to explain why......This paper investigates the relationship between self-employment choice, expected earnings, and uncertainty. Several interesting results emerge from our analysis on Danish longitudinal register data: Firstly, self-employed (taxable) personal income bunch at kink points in the tax system since self...... fewer women are self-employed. Finally, our results suggest that non-western immigrants are marginalized into self-employment. Occupational choice, self-employment, wage-di¤erentials, income uncertainty, risk aversion, overcon…dence, self-selection, gender di¤erences.  ...

  6. Non-destructive examination of a time capsule recovered from the Gore Park excavations, Hamilton, Ontario

    International Nuclear Information System (INIS)

    MacDonald, B.L.; Vanderstelt, J.

    2015-01-01

    Non-destructive analytical techniques are becoming increasingly important for the study of objects of cultural heritage interest. We present a study that applied two techniques: x-ray fluorescence (XRF) and neutron radiography, for the investigation of a time capsule recovered from an urban construction site in Gore Park, Hamilton. XRF analysis revealed the composition of the artifact, while n-radiography showed that its contents remained intact after being interred for 91 years. Results of this study demonstrate the value of non-destructive techniques for the analysis and preservation of cultural heritage. (author)

  7. On the Connection between the Hamilton-Jacobi-Bellman and the Fokker-Planck Control Frameworks

    KAUST Repository

    Annunziato, Mario

    2014-09-01

    In the framework of stochastic processes, the connection between the dynamic programming scheme given by the Hamilton-Jacobi-Bellman equation and a recently proposed control approach based on the Fokker-Planck equation is discussed. Under appropriate assumptions it is shown that the two strategies are equivalent in the case of expected cost functionals, while the FokkerPlanck formalism allows considering a larger class of objectives. To illustrate the connection between the two control strategies, the cases of an Itō stochastic process and of a piecewise-deterministic process are considered.

  8. Results of the radiological survey at Diebold Safe Company, 1550 Grand Boulevard, Hamilton, Ohio (HO001)

    International Nuclear Information System (INIS)

    Foley, R.D.; Floyd, L.M.

    1990-02-01

    At the request of the US Department of Energy (DOE), a group from Oak Ridge National Laboratory conducted investigative radiological surveys at Diebold Safe Company, 1550 Grand Boulevard, Hamilton, Ohio in 1988 and 1989. The purpose of the surveys was to determine whether the property was contaminated with radioactive residues, principally 238 U. The surveys included gamma scans; direct and transferable measurements of alpha, beta, and gamma radiation levels; and dust, debris, air, and soil sampling for radionuclide analyses. 6 refs., 6 figs., 5 tabs

  9. Code Red: Explaining Average Age of Death in the City of Hamilton

    Directory of Open Access Journals (Sweden)

    Patrick F. DeLuca

    2015-11-01

    Full Text Available The aim of this study is to identify the underlying factors that explain the average age of death in the City of Hamilton, Ontario, Canada, as identified in the Code Red Series of articles that were published in the city's local newspaper in 2010. Using a combination of data from the Canadian Census, the Government of Ontario and the Canadian Institute for Health Information, factor analysis was performed yielding three factors relating to poverty, working class, and health and aging. In a regression analysis these factors account for 42% of the total variability in the average ages of death observed at the census tract level of geography within the city.

  10. A case study: the initiative to improve RN scheduling at Hamilton Health Sciences.

    Science.gov (United States)

    Wallace, Laurel-Anne; Pierson, Sharon

    2008-01-01

    In 2003, Hamilton Health Sciences embarked on an initiative to improve and standardize nursing schedules and scheduling practices. The scheduling project was one of several initiatives undertaken by a corporate-wide Nursing Resource Group established to enhance the work environment and patient care and to ensure appropriate utilization of nursing resources across the organization's five hospitals. This article focuses on major activities undertaken in the scheduling initiative. The step-by-step approach described, plus examples of the scheduling resources developed and samples of extended-tour schedules, will all provide insight, potential strategies and practical help for nursing administrators, human resources (HR) personnel and others interested in improving nurse scheduling.

  11. The Dynamics of Gender Earnings Differentials: Evidence from Establishment Data

    OpenAIRE

    Barth, Erling; Pekkala Kerr, Sari; Olivetti, Claudia

    2017-01-01

    We use a unique match between the 2000 Decennial Census of the United States and the Longitudinal Employer Household Dynamics (LEHD) data to analyze how much of the increase in the gender earnings gap over the lifecycle comes from shifts in the sorting of men and women across high- and low-pay establishments and how much is due to differential earnings growth within establishments. We find that for the college educated the increase is substantial and, for the most part, due to differential ea...

  12. Banking system reform, earnings quality and credit allocation

    Institute of Scientific and Technical Information of China (English)

    Xiuli Zhu; Lianjun Li; Yunkui Xue

    2012-01-01

    This paper investigates credit allocation before and after the 2003 banking system reform in China. We find that relationships between earnings quality and new short-term loans, long-term loans and total loans in listed companies changed significantly after the banking system reform, especially in stateowned listed companies. Further investigation shows that due to the influence of rent-seeking, banks have eased the earnings requirements of non-stateowned listed companies. These findings enhance our understanding of the economic consequences of the banking system reform and of credit discrimination under the new regime.

  13. Banking system reform, earnings quality and credit allocation

    Directory of Open Access Journals (Sweden)

    Xiuli Zhu

    2012-09-01

    Full Text Available This paper investigates credit allocation before and after the 2003 banking system reform in China. We find that relationships between earnings quality and new short-term loans, long-term loans and total loans in listed companies changed significantly after the banking system reform, especially in state-owned listed companies. Further investigation shows that due to the influence of rent-seeking, banks have eased the earnings requirements of non-state-owned listed companies. These findings enhance our understanding of the economic consequences of the banking system reform and of credit discrimination under the new regime.

  14. Earnings among young and mature Danish university graduates

    DEFF Research Database (Denmark)

    Klausen, Trond Beldo

    2016-01-01

    wages among private sector employees. This applies to both genders, but the differences are stronger among male employees. The analyses of long-term wages reveal a more homogeneous pattern. Mature graduates earn less in all the years investigated. The wage differences are greatest among male graduates...... for a longer period of time and to control for more labour market-relevant variables than any previous study of graduation age and earnings. The results show that graduation age has either a slightly positive or an insignificant impact on starting wages within the public sector or a negative impact on starting...... employed in private enterprises, and the gap increases throughout their careers....

  15. Earnings management: estudo de caso do Banco Nacional Earnings management: Central Bank's case study

    Directory of Open Access Journals (Sweden)

    César Medeiros Cupertino

    2006-08-01

    Full Text Available Este artigo promove um estudo de caso de uma das maiores instituições financeiras brasileiras da década de 90: o Banco Nacional S.A. (BNSA. O BNSA teve sua intervenção decretada pelo Banco Central do Brasil em 1995, após ser identificada a existência de ativos insolventes, originados por gerenciamento fraudulento dos lucros da entidade. O estudo visa investigar a gestão fraudulenta de lucros do Banco Nacional S.A., tanto nos seus aspectos motivadores, quanto em relação aos seus efeitos na composição patrimonial da entidade. A abordagem metodológica contempla: (i pesquisa explicativa, quanto aos objetivos do estudo; (ii estudo de caso, quanto aos procedimentos aplicados e (iii pesquisa qualitativa, quanto à abordagem do problema. Constatou-se que pode haver interesses inconciliáveis entre o agente e o principal, conforme disciplinado pela teoria da agência. O artigo, ainda, ressalta a importância do conhecimento dos dados financeiros na identificação dos fatos de interesse, dos ajustes pertinentes e da correta evidenciação da situação patrimonial da entidade.This paper features a case study of one of the main Brazilian banks of the 90's: Banco Nacional S/A (BNSA. The bank had its intervention decreed by Central Bank of Brazil in 1995, after the existence of insolvent assets, originated by fraudulent earnings management, were identified. The study aims to investigate the fraudulent earnings management of BNSA, both in motivational aspects and in relation of the effects in its balance sheet structure. The methodological approach of the study encompasses: (i an explanatory research, regarding the intended aim of the study; (ii case study, regarding the applied procedures; and (iii a qualitative research, regarding the approach to the problem. It was concluded that irreconcilable conflicts of interest might occur between the agent and the principal, according to the Agency Theory. The paper also emphasizes the importance of

  16. 洪堡與馬太之對決 Showdown between Humboldt and Matthew

    Directory of Open Access Journals (Sweden)

    張源泉 Yuan-Chuan Chang

    2015-06-01

    has an urgent need for highly educated specialists, higher education has become an emerging industry driving national economic growth. In response to the current situation, Germany has begun making fundamental reforms to its system of higher education. Universities in modern Germany have long subscribed to the ideal of Humboldtian homogeneity. However, in recent years the German government has implemented various measures designed to increase competition, based on the principle that the lion’s share of educational resources should be devoted to those with the most distinguished, the so-called Matthew effect. Framing the current state of higher education in Germany as a showdown between Humboldt and Matthew, in this paper I use document analysis to present the traditional ideal of homogeneity, discuss the measures recently adopted for increasing competition, and to investigate how much influence these measures have had on distinguished students and researchers. Traditionally as the hallmark of the Germany higher education, the Humboldtian model has come into being by the following factors: the legal structure, the regulations preventing the hiring of former students as teaching staff, the non-competitive allocations of funding in higher education, and the way in which the higher education system developed. However, due to such recent measures as the Excellence Initiative, performance-based budget allocations, and the ranking of universities, in recent years German universities have begun to emphasize the importance of differentiation and specialization, while homogeneity has begun to fall by the wayside. While some may see these changes as an actual paradigm shift, due to the continuing influence of the traditional system, as well as the limited effect of the differentiation measures, it is unlikely that the German system of higher education will become as hierarchically structured as ivy-league universities in the United States; instead, it’s more likely that

  17. Between the Mount of Transfiguration and Jerusalem and beyond: The chiastic structure of Matthew 17:14–20:34

    Directory of Open Access Journals (Sweden)

    Jacob J. Scholtz

    2017-05-01

    Full Text Available In this article, a chiastic structure in Matthew 17:14–20:34 is identified, evaluated and discussed. This structure highlights the movements of Jesus between the Mount of Transfiguration and Jerusalem as he is on his way to the cross to provide forgiveness of sins. However, this chiastic structure may also be considered in its wider, prophetic context. The structure of Matthew 17:14–20:34 fits into the larger thought or movement of Matthew 16:28–25:46. This shows Jesus’ movements from the Mount of Transfiguration to Jerusalem and beyond — not only during his first advent, but also at his second coming.

  18. DURAND NEIGHBOURHOOD HERITAGE INVENTORY: TOWARD A DIGITAL CITYWIDE SURVEY APPROACH TO HERITAGE PLANNING IN HAMILTON

    Directory of Open Access Journals (Sweden)

    V. Angel

    2017-08-01

    Full Text Available In the face of changing economies and patterns of development, the definition of heritage is diversifying, and the role of inventories in local heritage planning is coming to the fore. The Durand neighbourhood is a layered and complex area located in inner-city Hamilton, Ontario, Canada, and the second subject area in a set of pilot inventory studies to develop a new city-wide inventory strategy for the City of Hamilton,. This paper presents an innovative digital workflow developed to undertake the Durand Built Heritage Inventory project. An online database was developed to be at the centre of all processes, including digital documentation, record management, analysis and variable outputs. Digital tools were employed for survey work in the field and analytical work in the office, resulting in a GIS-based dataset that can be integrated into Hamilton’s larger municipal planning system. Together with digital mapping and digitized historical resources, the Durand database has been leveraged to produce both digital and static outputs to shape recommendations for the protection of Hamilton’s heritage resources.

  19. Lax-Friedrichs sweeping scheme for static Hamilton-Jacobi equations

    International Nuclear Information System (INIS)

    Kao, C.Y.; Osher, Stanley; Qian Jianliang

    2004-01-01

    We propose a simple, fast sweeping method based on the Lax-Friedrichs monotone numerical Hamiltonian to approximate viscosity solutions of arbitrary static Hamilton-Jacobi equations in any number of spatial dimensions. By using the Lax-Friedrichs numerical Hamiltonian, we can easily obtain the solution at a specific grid point in terms of its neighbors, so that a Gauss-Seidel type nonlinear iterative method can be utilized. Furthermore, by incorporating a group-wise causality principle into the Gauss-Seidel iteration by following a finite group of characteristics, we have an easy-to-implement, sweeping-type, and fast convergent numerical method. However, unlike other methods based on the Godunov numerical Hamiltonian, some computational boundary conditions are needed in the implementation. We give a simple recipe which enforces a version of discrete min-max principle. Some convergence analysis is done for the one-dimensional eikonal equation. Extensive 2-D and 3-D numerical examples illustrate the efficiency and accuracy of the new approach. To our knowledge, this is the first fast numerical method based on discretizing the Hamilton-Jacobi equation directly without assuming convexity and/or homogeneity of the Hamiltonian

  20. Lax-Friedrichs sweeping scheme for static Hamilton-Jacobi equations

    Science.gov (United States)

    Kao, Chiu Yen; Osher, Stanley; Qian, Jianliang

    2004-05-01

    We propose a simple, fast sweeping method based on the Lax-Friedrichs monotone numerical Hamiltonian to approximate viscosity solutions of arbitrary static Hamilton-Jacobi equations in any number of spatial dimensions. By using the Lax-Friedrichs numerical Hamiltonian, we can easily obtain the solution at a specific grid point in terms of its neighbors, so that a Gauss-Seidel type nonlinear iterative method can be utilized. Furthermore, by incorporating a group-wise causality principle into the Gauss-Seidel iteration by following a finite group of characteristics, we have an easy-to-implement, sweeping-type, and fast convergent numerical method. However, unlike other methods based on the Godunov numerical Hamiltonian, some computational boundary conditions are needed in the implementation. We give a simple recipe which enforces a version of discrete min-max principle. Some convergence analysis is done for the one-dimensional eikonal equation. Extensive 2-D and 3-D numerical examples illustrate the efficiency and accuracy of the new approach. To our knowledge, this is the first fast numerical method based on discretizing the Hamilton-Jacobi equation directly without assuming convexity and/or homogeneity of the Hamiltonian.

  1. Source apportionment of PAH in Hamilton Harbour suspended sediments: comparison of two factor analysis methods.

    Science.gov (United States)

    Sofowote, Uwayemi M; McCarry, Brian E; Marvin, Christopher H

    2008-08-15

    A total of 26 suspended sediment samples collected over a 5-year period in Hamilton Harbour, Ontario, Canada and surrounding creeks were analyzed for a suite of polycyclic aromatic hydrocarbons and sulfur heterocycles. Hamilton Harbour sediments contain relatively high levels of polycyclic aromatic compounds and heavy metals due to emissions from industrial and mobile sources. Two receptor modeling methods using factor analyses were compared to determine the profiles and relative contributions of pollution sources to the harbor; these methods are principal component analyses (PCA) with multiple linear regression analysis (MLR) and positive matrix factorization (PMF). Both methods identified four factors and gave excellent correlation coefficients between predicted and measured levels of 25 aromatic compounds; both methods predicted similar contributions from coal tar/coal combustion sources to the harbor (19 and 26%, respectively). One PCA factor was identified as contributions from vehicular emissions (61%); PMF was able to differentiate vehicular emissions into two factors, one attributed to gasoline emissions sources (28%) and the other to diesel emissions sources (24%). Overall, PMF afforded better source identification than PCA with MLR. This work constitutes one of the few examples of the application of PMF to the source apportionment of sediments; the addition of sulfur heterocycles to the analyte list greatly aided in the source identification process.

  2. Ecological structuring of yeasts associated with trees around Hamilton, Ontario, Canada.

    Science.gov (United States)

    Maganti, Harinad; Bartfai, David; Xu, Jianping

    2012-02-01

    This study seeks to determine the distribution and diversity of yeasts in and around the Hamilton area in Canada. In light of the increasing number of fungal infections along with rising morbidity and mortality rates, especially among the immunocompromised, understanding the diversity and distribution of yeasts in natural environments close to human habitations has become an increasingly relevant topic. In this study, we analyzed 1110 samples obtained from the hollows of trees, shrubs and avian droppings at 8 geographical sites in and around Hamilton, Ontario, Canada. A total of 88 positive yeast strains were isolated and identified belonging to 20 yeast species. Despite the relative proximity of the sampling sites, our DNA fingerprinting results showed that the yeast populations were highly heterogenous. Among the 14 tree species sampled, cedar, cottonwood and basswood hollows had relatively high yeast colonization rates. Interestingly, Candida parapsilosis was isolated almost exclusively from Pine trees only. Our results are consistent with microgeographic and ecological differentiation of yeast species in and around an urban environment. © 2011 Federation of European Microbiological Societies. Published by Blackwell Publishing Ltd. All rights reserved.

  3. Expanded social fitness and Hamilton's rule for kin, kith, and kind.

    Science.gov (United States)

    Queller, David C

    2011-06-28

    Inclusive fitness theory has a combination of simplicity, generality, and accuracy that has made it an extremely successful way of thinking about and modeling effects on kin. However, there are types of social interactions that, although covered, are not illuminated. Here, I expand the inclusive fitness approach and the corresponding neighbor-modulated approach to specify two other kinds of social selection. Kind selection, which includes greenbeards and many nonadditive games, is where selection depends on an actor's trait having different effects on others depending on whether they share the trait. Kith selection includes social effects that do not require either kin or kind, such as mutualism and manipulation. It involves social effects of a trait that affect a partner, with feedback to the actor's fitness. I derive expanded versions of Hamilton's rule for kith and kind selection, generalizing Hamilton's insight that we can model social selection through a sum of fitness effects, each multiplied by an appropriate association coefficient. Kinship is, thus, only one of the important types of association, but all can be incorporated within an expanded inclusive fitness.

  4. On global solutions of the random Hamilton-Jacobi equations and the KPZ problem

    Science.gov (United States)

    Bakhtin, Yuri; Khanin, Konstantin

    2018-04-01

    In this paper, we discuss possible qualitative approaches to the problem of KPZ universality. Throughout the paper, our point of view is based on the geometrical and dynamical properties of minimisers and shocks forming interlacing tree-like structures. We believe that the KPZ universality can be explained in terms of statistics of these structures evolving in time. The paper is focussed on the setting of the random Hamilton-Jacobi equations. We formulate several conjectures concerning global solutions and discuss how their properties are connected to the KPZ scalings in dimension 1  +  1. In the case of general viscous Hamilton-Jacobi equations with non-quadratic Hamiltonians, we define generalised directed polymers. We expect that their behaviour is similar to the behaviour of classical directed polymers, and present arguments in favour of this conjecture. We also define a new renormalisation transformation defined in purely geometrical terms and discuss conjectural properties of the corresponding fixed points. Most of our conjectures are widely open, and supported by only partial rigorous results for particular models.

  5. Interpretation of the oratorio music "St. Matthew Passion" by the Metropolitan Hilarion (Alfeev in Pavel Semenovich Lungin's film "The Conductor"

    Directory of Open Access Journals (Sweden)

    Zaytseva Marina

    2016-07-01

    Full Text Available The article scientifically substantiates the value of the mass in the history of musical art. Genesis of the mass and its development as a leading spiritual vocal and choral genre of the European middle Ages and Renaissance are considered. The peculiarities of composition and musical language of the oratorio «St. Matthew Passion» by Metropolitan Hilarion are identified. It is proved that the formation of the logic of melodic development, composition and harmonic solutions of the oratorio has been influenced by the traditions of Western music. Factors here are the images, themes, and artistic techniques, which are taken from the Byzantine and Russian Church services. Analysis of music of Pavel Lungin's “The Conductor” has revealed the importance of the oratorio “St. Matthew Passion” by Metropolitan Hilarion to understand the meaning of the work. The interaction of the visual and auditory aspects leads to a polyphony of meanings. This polyphony enriches the understanding of works of art.

  6. The College Payoff: Education, Occupations, Lifetime Earnings. Executive Summary

    Science.gov (United States)

    Carnevale, Anthony P.; Rose, Stephen J.; Cheah, Ban

    2011-01-01

    Education and earnings interact in complex and often unexpected ways--but there are rules to the game. "The College Payoff," a new paper from the Georgetown University Center on Education and the Workforce, uses in-depth data analysis to identify, illuminate and elucidate those rules. This executive summary provides a glimpse of the education and…

  7. Do Managers Manipulate Earnings Prior to Management Buyouts?

    NARCIS (Netherlands)

    Mao, Y.; Renneboog, L.D.R.

    2013-01-01

    Abstract: To address the question as to whether managers manipulate accounting numbers downwards prior to management buyouts (MBOs), we implement an industry-adjusted buyout-specific approach and receive an affirmative answer. In UK buyout companies, negative earnings manipulation (understating the

  8. CEO origin and accrual-based earnings management

    NARCIS (Netherlands)

    Kuang, Y.F.; Qin, B.; Wielhouwer, J.

    2014-01-01

    This study examines the influence of CEO origin on accrual-based earnings management and how these effects evolve over the CEO's tenure in office. Compared with CEOs promoted from within the company, CEOs recruited from outside have a stronger incentive to demonstrate their abilities in the initial

  9. A Price Earnings Index for the Danish Stock Market

    DEFF Research Database (Denmark)

    Risager, Ole

    2004-01-01

    Price-earnings ratios are part of the toolkit that is used for assessing the valuation ofindividual firms on the stock market as well as the entire market itself. This paperpresents consistent P/E series for the liquid Danish shares adjusted for share buybacks.The results show that over the period...

  10. Earnings Management through Goodwill Impairment: CEO and CFO tenure impact

    NARCIS (Netherlands)

    O.V. Visnevskaá (Olga)

    2010-01-01

    textabstractExecutive summary This paper examines the relationship between the extent of goodwill impairment and the properties of CEOs and CFOs of a selection of FTSE Eurotop 100 Index companies. Prior research indicated that it is likely that CEOs tend to take earnings baths early in their tenure,

  11. ATRF Earns Three Green Globes, Exceeds NIH Building Standards | Poster

    Science.gov (United States)

    By Ashley DeVine, Staff Writer From project management and energy and water efficiency to emissions and the indoor environment, the Advanced Technology Research Facility (ATRF) was built with sustainability in mind, exceeding the National Institutes of Health’s (NIH’s) building standards and earning three Green Globes from the Green Building Initiative (GBI).

  12. Can "Some College" Help Reduce Future Earnings Inequality?

    Science.gov (United States)

    Gitterman, Daniel P.; Moulton, Jeremy G.; Bono-Lunn, Dillan; Chrisco, Laura

    2015-01-01

    This article addresses the policy debate over "college for all" versus "college for some" in the United States and analyzes the relationship between "some college" (as a formal education attainment category) and earnings. Our evidence confirms--using data from the American Community Survey (ACS), the Panel Study on…

  13. 24 CFR 904.110 - Earned Home Payments Account (EHPA)

    Science.gov (United States)

    2010-04-01

    ... separate EHPA for each homebuyer. Since the homebuyer is responsible for maintaining the home, a portion of... through a work order. A homebuyer shall receive a copy of all such work orders for his home. (i... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Earned Home Payments Account (EHPA...

  14. CEO Origin and Accrual-Based Earnings Management

    NARCIS (Netherlands)

    Kuang, Y.; Qin, B.; Wielhouwer, J.L.

    2014-01-01

    This study examines the influence of CEO origin on accrual-based earnings management and how these effects evolve over the CEO’s tenure in office. Compared with CEOs promoted from within the company, CEOs recruited from outside have a stronger incentive to demonstrate their abilities in the initial

  15. Rural Earnings Holding Steady in the Early 1990s.

    Science.gov (United States)

    Swaim, Paul

    1995-01-01

    Current Population Survey data indicate an overall decline in the rural-urban pay gap during the early 1990s (due to declining urban wages, not rising rural wages). In 1993, the earnings of 30 percent of rural full-time workers were below the poverty level. Compares low-income workers by gender, age group, education, and race/ethnicity. (LP)

  16. Gender and Racial Gaps in Earnings among Recent College Graduates

    Science.gov (United States)

    Zhang, Liang

    2008-01-01

    Using a nationally representative sample of baccalaureate graduates from 1993 (B&B 93/97/03), I explore factors that contribute to the gender and racial gap in earnings among recent college graduate. Results indicate that college major remains the most significant factor in accounting for the gender gap in pay. Female graduates are still left…

  17. Labor Market Institutions and the Dispersion of Wage Earnings

    NARCIS (Netherlands)

    Salverda, W.; Checchi, D.; Atkinson, A.B.; Bourguignon, F.

    2015-01-01

    Considering the contribution of the distribution of individual wages and earnings to that of household incomes we find two separate literatures that should be brought together, and bring “new institutions” into play. Growing female employment, rising dual-earnership and part-time employment

  18. Psychology Baccalaureates at Work: Major Area Subspecializations, Earnings, and Occupations

    Science.gov (United States)

    Rajecki, D. W.

    2012-01-01

    A Census Bureau national survey identified baccalaureates aged up to 64 years having major area subspecializations labeled "psychology," "industrial/organizational (I/O) psychology," and "counseling psychology." Median 2009 earnings of all such types of baccalaureate psychology alumni were well below the distribution mean of the 153 fields in the…

  19. Within- and Cross-Firm Mobility and Earnings Growth

    DEFF Research Database (Denmark)

    Frederiksen, Anders; Halliday, Timothy; Koch, Alexander Karl

    It is widely accepted that promotions within firms and mobility across firms lead to significant earnings progression. Existing research generally examined cross-firm mobility separately from hierarchical advancement. Yet, as our descriptive evidence from Danish panel data shows, how the two type...... growth of promotions (either within or across firms) and subsequent mobility at a higher hierarchy level....

  20. International Financial Reporting Standards and Earnings Management in Latin America

    Directory of Open Access Journals (Sweden)

    Alex Augusto Timm Rathke

    2016-05-01

    Full Text Available This study analyzes the level of earnings management in Latin America after the adoption of the International Financial Reporting Standards (IFRS and analyzes the role of cross-listing in the United States. The literature on earnings management in less developed countries is still under construction, and few studies focus on this issue, especially with respect to Latin America, despite its relevant role in the global economy. This paper fills this gap in the literature as it analyzes the level of IFRS earnings management regarding the first and main Latin American countries applying IFRS (Brazil and Chile, when compared to the main Anglo-Saxon countries with IFRS tradition (United Kingdom and Australia, and with the main Continental European economies (France and Germany. The results show that Latin American firms present a higher level of earnings management than Continental European and Anglo-Saxon firms, and this opportunistic behavior remains significant when only global players with cross-listing in the United States are analyzed. Thus, even with a unique set of high quality accounting standards (IFRS and strong reporting incentives, countries’ specific characteristics still play an important role in the way IFRS is implemented in each country.

  1. 26 CFR 1.312-6 - Earnings and profits.

    Science.gov (United States)

    2010-04-01

    ... exclude from earnings and profits that portion of any premium which is unearned under the provisions of section 832(b)(4) and which is segregated accordingly in the unearned premium reserve. (b) Among the items... items includible in gross income under section 61 or corresponding provisions of prior revenue acts...

  2. Evaluation of Building Projects Using Earned Value Technique ...

    African Journals Online (AJOL)

    This study evaluates building construction projects using the Earned Value Analysis technique, the Experimental Approach, and Value Concept Analysis. The aim was to compare the cost incurred for an identified amount of work done on a project with the cost budgeted for the same work. The results were used to calculate ...

  3. Job Search Methods: Consequences for Gender-based Earnings Inequality.

    Science.gov (United States)

    Huffman, Matt L.; Torres, Lisa

    2001-01-01

    Data from adults in Atlanta, Boston, and Los Angeles (n=1,942) who searched for work using formal (ads, agencies) or informal (networks) methods indicated that type of method used did not contribute to the gender gap in earnings. Results do not support formal job search as a way to reduce gender inequality. (Contains 55 references.) (SK)

  4. Panel Estimates of Male-Female Earnings Functions.

    Science.gov (United States)

    Kim, Moon-Kak; Polachek, Solomon W.

    1994-01-01

    Application of single and simultaneous equation fixed-effects and random-effects shows that earnings appreciation with experience and depreciation with labor market interruptions are comparable for men and women. Adjusting for heterogeneity reduces the wage gap to 20%; adjusting for endogeneity reduces it nearly to zero. (SK)

  5. Estimating the Effect of Personality on Male-Female Earnings

    NARCIS (Netherlands)

    G. Mueller; E.J.S. Plug (Erik)

    2004-01-01

    textabstractThis paper uses the Five-Factor Model of personality structure as an organizing framework to explore the effects of personality on earnings. Using data from a longitudinal survey of American high school graduates, we find that extroversion, agreeableness, conscientiousness, neuroticism

  6. PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNING RESPONSE COEFFICIENT

    Directory of Open Access Journals (Sweden)

    MI Mitha Dwi Restuti

    2012-03-01

    Full Text Available Tujuan penelitian ini adalah untuk mengetahui pengaruh negatif pengungkapan Corporate Sosial Responsibility (CSR disclosure terhadap Earning Response Coefficient (ERC. Alat analisis yang digunakan dalam penelitian ini menggunakan metode analisis regresi berganda.Sampel yang digunakan adalah sebanyak 150 perusahaan yang terdaftar pada Bursa Efek Indonesia pada tahun 2010. Berdasarkan hasil penelitian ditemukan bahwa pengungkapan Corporate Social Responsibility tidak berpengaruh terhadap Earning Response Coefficient (ERC. Hal ini dapat dikatakan bahwa investor belum memperhatikan informasi-informasi sosial yang diungkapkan dalam laporan tahunan perusahaan sebagai informasi yang dapat mempengaruhi investor dalam melakukan keputusan investasi. Investor masih mengganggap informasi laba lebih bermanfaat dalam menilai perusahaan dan dianggap lebih mampu memberikan informasi untuk mendapatkan return saham yang diharapkan oleh investor dibandingkan dengan informasi sosial yang diungkapkan oleh perusahaan.The purpose of this study is to determine the negative effect of Corporate Social Responsibility disclosure (CSR disclosure of Earnings Response Coefficient (ERC. Multiple regressions were used to analyze the data. The samples were 150 companies listed on the Indonesia Stock Exchange in 2010. Based on the research, the result was the disclosures of Corporate Social Responsibility did not influence Earning Response Coefficient (ECR. It can be said that investors did not pay attention to social information that was disclosed in the company’s annual report as information that could affect investors in making investment decisions. Investor did not consider sosial information; they only consider profit information to assess the company value and their investment return

  7. Audit firm rotation, audit firm tenure and earnings conservatism

    NARCIS (Netherlands)

    Kramer, S.T.; Georgakopoulos, G.; Sotiropoulos, I.; Vasileiou, K.Z.

    2011-01-01

    This study aims to contribute to the debate around the possibility of mandating audit firm rotation. Specifically, it examines conservatism as an attribute of earnings quality, which has not attracted particular attention in the auditor rotation research. Applying regression analyses on a sample,

  8. Evaluation of Earning Performance of Female Owned Leather ...

    African Journals Online (AJOL)

    The tools for data analyses were descriptive statistics, income statement and an econometric model involving Ordinary Least Square regression analyses. The earning performance evaluation indicated that the enterprises have performed creditably considering the value of the gross margin analysis which is high and gross ...

  9. When does the tone of earnings press releases matter?

    NARCIS (Netherlands)

    Boudt, Kris; Thewissen, James; Torsin, Wouter

    2018-01-01

    The tone of a firm's financial disclosure is increasingly used as a variable in panel data regressions to predict future performance and explain investors’ reaction at earnings announcement. We investigate when tone is informative, and argue that the informativeness of tone increases with the

  10. Mental Illness and Labour Market Outcomes: Employment and Earnings

    DEFF Research Database (Denmark)

    Westergård-Nielsen, Niels Chr.; Agerbo, Esben; Eriksson, Tor Viking

    1999-01-01

    This paper investigates the effect of severe mental illness on the capacity to hold a job and to earn an income. We find that the employment rate is reduced with about 1/3 during the development of the disease. Hospital admission seems to stabilize employment for all diagnoses. The employment rate...

  11. The effect of leverage increases on real earnings management

    NARCIS (Netherlands)

    I. Zagers-Mamedova (Irina)

    2009-01-01

    textabstractMain subject of this paper is to understand whether there could be an incentive for managers to manipulate cash flow from operating activities (CFO) through the use of real earnings management (REM), in situations with increasing leverage. Based upon a study of Jelinek (2007) who

  12. Corporate Social Responsibility and Earnings Management : Evidence from Asian Economies

    NARCIS (Netherlands)

    Scholtens, Bert; Kang, Feng-Ching

    2013-01-01

    We investigate how earnings management is associated with corporate social responsibility (CSR) and investor protection with 139 firms in ten Asian countries. In Asia, CSR is increasingly attracting attention but the legal system generally is perceived as being poor. We hypothesize that there is an

  13. A risk augmented mincer earnings equation? Taking stock

    NARCIS (Netherlands)

    Hartog, J.

    2009-01-01

    We survey the literature on the Risk Augmented Mincer equation that seeks to estimate the compensation for uncertainty in the future wage to be earned after completing an education. There is wide empirical support for the predicted positive effect of wage variance and the negative effect of wage

  14. A risk augmented Mincer earnings equation? Taking stock

    NARCIS (Netherlands)

    Hartog, J.

    2011-01-01

    We survey the literature on the Risk Augmented Mincer equation that seeks to estimate the compensation for uncertainty in the future wage to be earned after completing an education. There is wide empirical support for the predicted positive effect of wage variance and the negative effect of wage

  15. Within- and cross-firm mobility and earnings growth

    DEFF Research Database (Denmark)

    Frederiksen, Anders; Halliday, Timothy; Koch, Alexander

    , we show that cross-firm moves at the non-executive level provide sizeable short-run gains (similar to the effect of a promotion), consistent with the existing literature. These gains, however, appear modest when compared with the persistent impact on earnings growth of promotions (either within...... or across firms) and subsequent mobility at a higher hierarchy level....

  16. Helping Working Families: The Earned Income Tax Credit.

    Science.gov (United States)

    Hoffman, Saul D.; Seidman, Laurence S.

    The impact of the Earned Income Tax Credit (EITC) on working families was analyzed. The analysis established that the EITC is, on balance, a highly effective program that meets its primary objectives well. The following benefits of the EITC were identified: (1) it reduced the poverty rate in 1999 by an estimated 1.5 percentage points; (2) it is…

  17. How Working Time Reduction Affects Employment and Earnings

    NARCIS (Netherlands)

    Santos Raposo, P.M.; van Ours, J.C.

    2008-01-01

    December 1, 1996 Portugal introduced a new law on working hours which gradually reduced the standard workweek from 44 hours to 40 hours. We study how this mandatory working hours reduction affected employment and earnings of workers involved. We find for workers who were affected by the new law that

  18. Goodwill Impairment as a Tool for Earnings Management

    NARCIS (Netherlands)

    J.D. Lemans (Jamilla)

    2010-01-01

    textabstractExecutive summary This research examines whether or not goodwill impairments are being used by Dutch listed firms to manipulate earnings. Two different regression models are used for this purpose which include firm-specific factors as well as proxies for big bath accounting, income

  19. 76 FR 7526 - Major System Acquisition; Earned Value Management

    Science.gov (United States)

    2011-02-10

    ... that they may compare planned spending with actual spending, isolate the source of performance problems..., since the cost incurred by the government is fixed the requirement for ANSI compliance for performance... Earned Value Management (EVM) is a performance-based tool that gives agency managers an early warning of...

  20. Impact of external job mobility and occupational job mobility on earnings

    Directory of Open Access Journals (Sweden)

    Chan Wai Wong

    2016-11-01

    Originality/value: The findings has also revealed important variables to be included in explaining high skill labor earnings in the context of Malaysian engineers, it serves as an important reference for future in modeling earnings.

  1. Periodic solutions of the Hamilton-Jacobi equation by the shooting method: A technique for beam dynamics

    International Nuclear Information System (INIS)

    Gabella, W.E.; Ruth, R.D.; Warnock, R.L.

    1988-05-01

    Periodic solutions of the Hamilton-Jacobi equation determine invariant tori in phase space. The Fourier spectrum of a torus with respect to angular coordinates gives useful information about nonlinear resonances and their potential for causing instabilities. We describe a method to solve the Hamilton-Jacobi equation for an arbitrary accelerator lattice. The method works with Fourier modes of the generating functions, and imposes periodicity in the machine azimuth by a shooting method. We give examples leading to three-dimensional plots in a surface of section. It is expected that the technique will be useful in lattice optimization. 14 refs., 6 figs., 1 tab

  2. DETERMINANTS OF RETAINED EARNINGS IN PROFITABLE STEEL COMPANIES IN INDIA: A STUDY OF STEEL SECTOR

    OpenAIRE

    Dr. Sohaib Masood

    2018-01-01

    In this paper an attempt has been made to identify the important determinants of retained earnings in profitable steel companies in steel sector of India and which have impact on the retention of earnings of steel companies under study. Multiple linear regression is used to identify the determinants of retained earnings for a period of sixteen years. Also the importance of retained earnings as a source of finance for steel sector companies is also studied in the paper.

  3. Power Scaling of Petroleum Field Sizes and Movie Box Office Earnings.

    Science.gov (United States)

    Haley, J. A.; Barton, C. C.

    2017-12-01

    The size-cumulative frequency distribution of petroleum fields has long been shown to be power scaling, Mandelbrot, 1963, and Barton and Scholz, 1995. The scaling exponents for petroleum field volumes range from 0.8 to 1.08 worldwide and are used to assess the size and number of undiscovered fields. The size-cumulative frequency distribution of movie box office earnings also exhibits a power scaling distribution for domestic, overseas, and worldwide gross box office earnings for the top 668 earning movies released between 1939 and 2016 (http://www.boxofficemojo.com/alltime/). Box office earnings were reported in the dollars-of-the-day and were converted to 2015 U.S. dollars using the U.S. consumer price index (CPI) for domestic and overseas earnings. Because overseas earnings are not reported by country and there is no single inflation index appropriate for all overseas countries. Adjusting the box office earnings using the CPI index has two effects on the power functions fit. The first is that the scaling exponent has a narrow range (2.3 - 2.5) between the three data sets; and second, the scatter of the data points fit by the power function is reduced. The scaling exponents for the adjusted value are; 2.3 for domestic box office earnings, 2.5 for overseas box office earnings, and 2.5 worldwide box office earnings. The smaller the scaling exponent the greater the proportion of all earnings is contributed by a smaller proportion of all the movies: where E = P (a-2)/(a-1) where E is the percentage of earnings, P is the percentage of all movies in the data set. The scaling exponents for box office earnings (2.3 - 2.5) means that approximately 20% of the top earning movies contribute 70-55% of all the earnings for domestic, worldwide earnings respectively.

  4. Earnings management through loss avoidance: Does South Africa have a good story to tell?

    Directory of Open Access Journals (Sweden)

    Mangakane Lehlogonolo Pududu

    2016-03-01

    Full Text Available The purpose of this study is to determine whether South African managers manage earnings to avoid reporting small losses (small earnings decreases. The study covers all the companies listed on the Johannesburg Stock Exchange (JSE from 2003 to 2011. In line with Burgstahler and Dichev (1997, the cross-sectional distributions of earnings and changes in earnings are examined and the distributions are shown in histograms. Previous research (using data from the United States has shown that the distribution curve for both the earnings and the change in earnings variable had noticeably fewer observations just below zero than would normally be expected, and a significantly higher number of observations just above zero. This pattern in the distributions suggests that managers manage reported earnings to ensure that earnings do not fall below a specific threshold, this being zero or the previous year’s performance. Interestingly, and in contrast with  the previous  literature, using the Burgstahler and Dichev (1997 research model of analysis, our results show no evidence in South Africa of managers managing earnings to avoid reporting small losses or small decreases in earnings. A possible reason for this could be the relatively smaller size of the JSE (compared with stock exchanges in the United States. In addition, and more important, is the possibility that investors and analysts in South Africa may be fixated on other performance indicators, such as revenue and headline earnings per share, rather than on earnings (profits.  This study adds to the limited research on earnings management in South Africa, which is a developing economy. Furthermore, previous research shows an inverse relationship between earnings management and earnings quality. The results of this study may therefore be useful to the users and the regulators of financial reports, both are concerned with earnings for the purposes of assessing the cost of capital and how companies

  5. Do Survey Data Estimate Earnings Inequality Correctly? Measurement Errors among Black and White Male Workers

    Science.gov (United States)

    Kim, ChangHwan; Tamborini, Christopher R.

    2012-01-01

    Few studies have considered how earnings inequality estimates may be affected by measurement error in self-reported earnings in surveys. Utilizing restricted-use data that links workers in the Survey of Income and Program Participation with their W-2 earnings records, we examine the effect of measurement error on estimates of racial earnings…

  6. Annual earnings announcements and market reaction: The case of a small capital market

    DEFF Research Database (Denmark)

    Lønroth, Helle Langhoff; Møller, Peder Fredslund; Thinggaard, Frank

    suggest that only a model based on reported IBES-estimates of earnings per share shortly before earnings release is descriptive of the market´s expectations. Some of these findings contradict the results in the only published 17 year old Danish event study on annual earnings announcements...

  7. 18 CFR 367.4390 - Account 439, Adjustments to retained earnings.

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 439, Adjustments to retained earnings. 367.4390 Section 367.4390 Conservation of Power and Water Resources FEDERAL... NATURAL GAS ACT Retained Earnings Accounts § 367.4390 Account 439, Adjustments to retained earnings. (a...

  8. 18 CFR 367.2161 - Account 216.1, Unappropriated undistributed subsidiary earnings.

    Science.gov (United States)

    2010-04-01

    ..., either debit or credit, of undistributed retained earnings of subsidiary companies since their... account, this account must be debited and account 216, Unappropriated retained earnings (§ 367.2160..., Unappropriated undistributed subsidiary earnings. 367.2161 Section 367.2161 Conservation of Power and Water...

  9. Can Technical Analysis Signals Detect Price Reactions Around Earnings Announcement?: Evidence from Indonesia

    OpenAIRE

    Dedhy Sulistiawan; Jogiyanto Hartono

    2014-01-01

    This study examines whether technical analysis signals can detect price reactions before and after earnings announcement dates in Indonesian stock market. Earnings announcements produce reactions, both before and after the announcements. Informed investors may use private information before earnings announcements (Christophe, Ferri and Angel, 2004; Porter, 1992). Using technical analysis signals, this study expects that retail investors (uninformed investors) can detect preannouncements react...

  10. Share price reaction to earnings announcement on the JSE-ALtX: A ...

    African Journals Online (AJOL)

    of testing this concept has been the observation of stock market reaction to corporate ... earnings. Earnings also display management's competitiveness in profitably running a company ... drifts positively in the case of good announcements or negatively in the case of bad ... the gains from trading on annual earnings strategy.

  11. A Study on the Relationship of Earnings and Cash Flows: Evidence of Finance Sector in Iran

    Directory of Open Access Journals (Sweden)

    Mahdi Salehi

    2013-08-01

    Full Text Available The present study is investigating the quality of annual accounting earnings in banking firms that have been listed in Tehran Stock Exchange (TSE and it evaluates the most important information of accounting that is earnings and cash flows. The study also intends to investigate the relationship between earnings and cash flows regarding their relationship with the expected return of stocks and the extent of informing in the analysis of the inevitable return of stocks. The analyses of data during 6 years revealed that the earnings in comparison to the cash flows are very important as they have positive effects on the stock. Moreover, in the case of the relations of earnings and earnings changes with the expected return of stocks and the relation of cash flows and cash flow changes with the expected return of stock, it was found that there is only a meaningful relationship between earning changes and the expected return of stock in banking groups. However, there is no meaningful relationship between earning and cash flows with the expected return of stock. The result was that the informational content test didn’t support the value relation of earning and cash flows. Furthermore, the classifying of information through banking group indicated that the changes of earning was in the first rank and next were earning, the changes of cash flow and cash flows.Keywords: Earnings; Cash flows; expected return; Value relevance; Banking risks

  12. 75 FR 11998 - Open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Issue Committee

    Science.gov (United States)

    2010-03-12

    ... Earned Income Tax Credit Issue Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of Meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Issue... Advocacy Panel Earned Income Tax Credit Issue Committee will be held Tuesday, April 20, 2010 from 8 a.m. to...

  13. 76 FR 22171 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Science.gov (United States)

    2011-04-20

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  14. 76 FR 32024 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Science.gov (United States)

    2011-06-02

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of Meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  15. 76 FR 10944 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Science.gov (United States)

    2011-02-28

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be held Tuesday...

  16. 75 FR 33894 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Science.gov (United States)

    2010-06-15

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  17. 76 FR 45006 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Science.gov (United States)

    2011-07-27

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Panel Earned Income Tax Credit Project Committee will be held Monday, September 26, 2011, at 3 p.m...

  18. 76 FR 2197 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee.

    Science.gov (United States)

    2011-01-12

    ... Earned Income Tax Credit Project Committee. AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  19. 76 FR 56879 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Science.gov (United States)

    2011-09-14

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Earned Income Tax Credit Project Committee will be held Monday, October 24, 2011, at 3 p.m. Eastern Time...

  20. 75 FR 7540 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Science.gov (United States)

    2010-02-19

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  1. 76 FR 17995 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Science.gov (United States)

    2011-03-31

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  2. 75 FR 18955 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee.

    Science.gov (United States)

    2010-04-13

    ... Earned Income Tax Credit Project Committee. AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  3. 76 FR 63716 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Science.gov (United States)

    2011-10-13

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Earned Income Tax Credit Project Committee will be held Monday, November 28, 2011, at 3 p.m. Eastern Time...

  4. 76 FR 6188 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Science.gov (United States)

    2011-02-03

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Panel Earned Income Tax Credit Project Committee will be held Monday, March 28, 2011, at 2 p.m., Eastern...

  5. 75 FR 25316 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Science.gov (United States)

    2010-05-07

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  6. Examining the effects of hurricanes Matthew and Irma on water quality in the intracoastal waterway, St. Augustine, FL.

    Science.gov (United States)

    Ward, N. D.; Osborne, T.; Dye, T.; Julian, P.

    2017-12-01

    The last several years have been marked by a high incidence of Atlantic tropical cyclones making landfall as powerful hurricanes or tropical storms. For example, in 2016 Hurricane Matthew devastated parts of the Caribbean and the southeastern United States. In 2017, this region was further battered by hurricanes Irma and Maria. Here, we present water quality data collected in the intracoastal waterway near the Whitney Lab for Marine Bioscience during hurricanes Matthew and Irma, a region that experienced flooding during both storms. YSI Exo 2 sondes were deployed to measure pH, salinity, temperature, dissolved O2, fluorescent dissolved organic matter (fDOM), turbidity, and Chlorophyll-a (Chl-a) on a 15 minute interval. The Hurricane Matthew sonde deployment failed as soon as the storm hit, but revealed an interesting phenomenon leading up to the storm that was also observed during Irma. Salinity in the intracoastal waterway (off the Whitney Lab dock) typically varies from purely marine to 15-20 psu throughout the tidal cycle. However, several days before both storms approached the Florida coast (i.e. when they were near the Caribbean), the salinity signal became purely marine, overriding any tidal signal. Anecdotally, storm drains were already filled up to street level prior to the storm hitting, poising the region for immense flooding and storm surge. The opposite effect was observed after Irma moved past FL. Water became much fresher than normal for several days and it took almost a week to return to "normal" salinity tidal cycles. As both storms hit, turbidity increased by an order of magnitude for a several hour period. fDOM and O2 behaved similar to salinity during and after Irma, showing a mostly marine signal (e.g. higher O2, lower fDOM) in the lead up, and brief switch to more freshwater influence the week after the storm. Chl-a peaked several days after the storm, presumably due to mobilization of nutrient rich flood and waste waters and subsequent algae

  7. Hamilton-Jacobi formalism for inflation with non-minimal derivative coupling

    Energy Technology Data Exchange (ETDEWEB)

    Sheikhahmadi, Haidar [Institute for Advance Studies in Basic Sciences (IASBS) Gava Zang, Zanjan 45137-66731 (Iran, Islamic Republic of); Saridakis, Emmanuel N. [Instituto de Física, Pontificia Universidad de Católica de Valparaíso, Casilla 4950, Valparaíso (Chile); Aghamohammadi, Ali [Sanandaj Branch Islamic Azad University (Iran, Islamic Republic of); Saaidi, Khaled, E-mail: h.sh.ahmadi@gmail.com, E-mail: Emmanuel_Saridakis@baylor.edu, E-mail: a.aqamohamadi@iausdj.ac.ir, E-mail: ksaaidi@uok.ac.ir [Department of Physics, Faculty of Science, University of Kurdistan, Sanandaj (Iran, Islamic Republic of)

    2016-10-01

    In inflation with nonminimal derivative coupling there is not a conformal transformation to the Einstein frame where calculations are straightforward, and thus in order to extract inflationary observables one needs to perform a detailed and lengthy perturbation investigation. In this work we bypass this problem by performing a Hamilton-Jacobi analysis, namely rewriting the cosmological equations considering the scalar field to be the time variable. We apply the method to two specific models, namely the power-law and the exponential cases, and for each model we calculate various observables such as the tensor-to-scalar ratio, and the spectral index and its running. We compare them with 2013 and 2015 Planck data, and we show that they are in a very good agreement with observations.

  8. Hamilton-Jacobi approach for first order actions and theories with higher derivatives

    International Nuclear Information System (INIS)

    Bertin, M.C.; Pimentel, B.M.; Pompeia, P.J.

    2008-01-01

    In this work, we analyze systems described by Lagrangians with higher order derivatives in the context of the Hamilton-Jacobi formalism for first order actions. Two different approaches are studied here: the first one is analogous to the description of theories with higher derivatives in the hamiltonian formalism according to [D.M. Gitman, S.L. Lyakhovich, I.V. Tyutin, Soviet Phys. J. 26 (1983) 730; D.M. Gitman, I.V. Tyutin, Quantization of Fields with Constraints, Springer-Verlag, New York, Berlin, 1990] the second treats the case where degenerate coordinate are present, in an analogy to reference [D.M. Gitman, I.V. Tyutin, Nucl. Phys. B 630 (2002) 509]. Several examples are analyzed where a comparison between both approaches is made

  9. Hamilton-Jacobi formalism for inflation with non-minimal derivative coupling

    International Nuclear Information System (INIS)

    Sheikhahmadi, Haidar; Saridakis, Emmanuel N.; Aghamohammadi, Ali; Saaidi, Khaled

    2016-01-01

    In inflation with nonminimal derivative coupling there is not a conformal transformation to the Einstein frame where calculations are straightforward, and thus in order to extract inflationary observables one needs to perform a detailed and lengthy perturbation investigation. In this work we bypass this problem by performing a Hamilton-Jacobi analysis, namely rewriting the cosmological equations considering the scalar field to be the time variable. We apply the method to two specific models, namely the power-law and the exponential cases, and for each model we calculate various observables such as the tensor-to-scalar ratio, and the spectral index and its running. We compare them with 2013 and 2015 Planck data, and we show that they are in a very good agreement with observations.

  10. The Hamilton Depression Scale (HAM-D) and the Montgomery–Åsberg Depression Scale (MADRS)

    DEFF Research Database (Denmark)

    Bech, Per; Allerup, Peter; Larsen, Erik Roj

    2014-01-01

    The objective of this re-analysis of the European Genome-Based Therapeutic Drugs for Depression Study (GENDEP) was to psychometrically test the unidimensionality of the full Montgomery Åsberg Depression Rating Scale (MADRS10) and the Hamilton Depression Scale (HAM-D17) versus their respective...... subscales (MADRS5 and HAM-D6) containing the core symptoms of depression severity. Rasch analysis was applied using RUMM 2030 software to assess the overall fit for unidimensionality. Neither the MADRS10 nor the HAM-D17 was found to fit the Rasch model for unidimensionality. The HAM-D6 (containing the items...... of depressed mood, guilt, work and interests, psychomotor retardation, psychic anxiety, and somatic general) as well as the analogue MADRS5 were tested for unidimensionality by use of the RUMM 2030 programme, and only the HAM-D6 was accepted. When testing for invariance across rating weeks or centres, the RUMM...

  11. Filling the gaps in SCWR materials research: advanced nuclear corrosion research facilities in Hamilton

    International Nuclear Information System (INIS)

    Krausher, J.L.; Zheng, W.; Li, J.; Guzonas, D.; Botton, G.

    2011-01-01

    Research efforts on materials selection and development in support of the design of supercritical water-cooled reactors (SCWRs) have produced a considerable amount of data on corrosion, creep and other related properties. Summaries of the data on corrosion [1] and stress corrosion cracking [2] have recently been produced. As research on the SCWR advances, gaps and limitations in the published data are being identified. In terms of corrosion properties, these gaps can be seen in several areas, including: 1) the test environment, 2) the physical and chemical severity of the tests conducted as compared with likely reactor service/operating conditions, and 3) the test methods used. While some of these gaps can be filled readily using existing facilities, others require the availability of advanced test facilities for specific tests and assessments. In this paper, highlights of the new materials research facilities jointly established in Hamilton by CANMET Materials Technology Laboratory and McMaster University are presented. (author)

  12. Solutions to estimation problems for scalar hamilton-jacobi equations using linear programming

    KAUST Repository

    Claudel, Christian G.; Chamoin, Timothee; Bayen, Alexandre M.

    2014-01-01

    This brief presents new convex formulations for solving estimation problems in systems modeled by scalar Hamilton-Jacobi (HJ) equations. Using a semi-analytic formula, we show that the constraints resulting from a HJ equation are convex, and can be written as a set of linear inequalities. We use this fact to pose various (and seemingly unrelated) estimation problems related to traffic flow-engineering as a set of linear programs. In particular, we solve data assimilation and data reconciliation problems for estimating the state of a system when the model and measurement constraints are incompatible. We also solve traffic estimation problems, such as travel time estimation or density estimation. For all these problems, a numerical implementation is performed using experimental data from the Mobile Century experiment. In the context of reproducible research, the code and data used to compute the results presented in this brief have been posted online and are accessible to regenerate the results. © 2013 IEEE.

  13. Balance equations for a viscous fluid from a Hamilton type variational principle

    International Nuclear Information System (INIS)

    Fierros Palacios, A.

    1992-01-01

    The partial differential field equations for any viscous fluid are obtained from the Lagrangian formalism as in classical field theory. An action functional is introduced as a space-time integral over a region of three-dimensional Euclidean space, of a Lagrangian density function of certain field variables. A Hamilton type extremum action principle is postulated with adequate boundary conditions, and a set of differential field equations is derived. With an appropriate Lagrangian density of the T-V type, the equation of motion for any viscous fluid is reproduced. A theorem referring to the invariance of the action under time variations lead to the generalized energy balance equation for the viscous fluid and to the energy balance equation proper. The same theoretical approach can be used to solve the problem of potential flow. (Author)

  14. Field differential equations for a potential flow from a Hamilton type variational principle

    International Nuclear Information System (INIS)

    Fierros Palacios, A.

    1992-01-01

    The same theoretical frame that was used to solve the problem of the field equations for a viscous fluid is utilized in this work. The purpose is to obtain the differential field equations for a potential flow from the Lagrangian formalism as in classical field theory. An action functional is introduced as a space-time integral over a region of three-dimensional Euclidean space, of a Lagrangian density as a function of certain field variables. A Hamilton type extremum action principle is postulated with adequate boundary conditions, and a set of differential field equations is derived. A particular Lagrangian density of the T-V type leads to the wave equation for the velocity potential. (Author)

  15. Probabilistic formulation of estimation problems for a class of Hamilton-Jacobi equations

    KAUST Repository

    Hofleitner, Aude; Claudel, Christian G.; Bayen, Alexandre M.

    2012-01-01

    This article presents a method for deriving the probability distribution of the solution to a Hamilton-Jacobi partial differential equation for which the value conditions are random. The derivations lead to analytical or semi-analytical expressions of the probability distribution function at any point in the domain in which the solution is defined. The characterization of the distribution of the solution at any point is a first step towards the estimation of the parameters defining the random value conditions. This work has important applications for estimation in flow networks in which value conditions are noisy. In particular, we illustrate our derivations on a road segment with random capacity reductions. © 2012 IEEE.

  16. Superintegrability on curved spaces, orbits and momentum hodographs: revisiting a classical result by Hamilton

    International Nuclear Information System (INIS)

    Carinena, Jose F; Ranada, Manuel F; Santander, Mariano

    2007-01-01

    The equation of the orbits (in the configuration space) and of the hodographs (in the 'momentum' plane) for the 'curved' Kepler and harmonic oscillator systems, living in a configuration space of any constant curvature and either signature type, are derived by purely algebraic means. This result extends to the 'curved' Kepler or harmonic oscillator for the classical Hamilton derivation of the orbits of the Euclidean Kepler problem through its hodographs. In both cases, the fundamental property allowing these derivations to work is the superintegrability of the 'curved' Kepler and harmonic oscillator, no matter whether the constant curvature of the configuration space is zero or not, or whether the configuration space metric is Riemannian or Lorentzian. In the 'curved' case the basic result does not refer to the 'velocity hodograph' but to the 'momentum hodograph'; both coincide in a Euclidean configuration space, but only the latter is unambiguously defined in all curved spaces

  17. [«I stole with my eyes»: Hamilton Naki, a pioneer in heart transplantation].

    Science.gov (United States)

    López-Valdés, Julio César

    On December 2, 1967, when Denise Darvall was hit by a car, a surgery that made medical history was unfold: Hamilton Naki, a black man, expertly removed her heart and gave it to Christian Barnard, who was preparing the receptor, Louis Washkansky, in an adjacent operating room. Naki's contribution was an outlaw act, a criminal offense under the laws of apartheid due to the difference of races; the law forbade him to cut white meat or touch white blood. Naki was perhaps the second most important man in the team that day. There were few photographs where he and Barnard appeared together, but because of the nature of society was Barnard who won the world's attention.

  18. Probabilistic formulation of estimation problems for a class of Hamilton-Jacobi equations

    KAUST Repository

    Hofleitner, Aude

    2012-12-01

    This article presents a method for deriving the probability distribution of the solution to a Hamilton-Jacobi partial differential equation for which the value conditions are random. The derivations lead to analytical or semi-analytical expressions of the probability distribution function at any point in the domain in which the solution is defined. The characterization of the distribution of the solution at any point is a first step towards the estimation of the parameters defining the random value conditions. This work has important applications for estimation in flow networks in which value conditions are noisy. In particular, we illustrate our derivations on a road segment with random capacity reductions. © 2012 IEEE.

  19. Direct oral anticoagulants for treatment of HIT: update of Hamilton experience and literature review.

    Science.gov (United States)

    Warkentin, Theodore E; Pai, Menaka; Linkins, Lori-Ann

    2017-08-31

    Direct oral anticoagulants (DOACs) are attractive options for treatment of heparin-induced thrombocytopenia (HIT). We report our continuing experience in Hamilton, ON, Canada, since January 1, 2015 (when we completed our prospective study of rivaroxaban for HIT), using rivaroxaban for serologically confirmed HIT (4Ts score ≥4 points; positive platelet factor 4 [PF4]/heparin immunoassay, positive serotonin-release assay). We also performed a literature review of HIT treatment using DOACs (rivaroxaban, apixaban, dabigatran, edoxaban). We focused on patients who received DOAC therapy for acute HIT as either primary therapy (group A) or secondary therapy (group B; initial treatment using a non-DOAC/non-heparin anticoagulant with transition to a DOAC during HIT-associated thrombocytopenia). Our primary end point was occurrence of objectively documented thrombosis during DOAC therapy for acute HIT. We found that recovery without new, progressive, or recurrent thrombosis occurred in all 10 Hamilton patients with acute HIT treated with rivaroxaban. Data from the literature review plus these new data identified a thrombosis rate of 1 of 46 patients (2.2%; 95% CI, 0.4%-11.3%) in patients treated with rivaroxaban during acute HIT (group A, n = 25; group B, n = 21); major hemorrhage was seen in 0 of 46 patients. Similar outcomes in smaller numbers of patients were observed with apixaban (n = 12) and dabigatran (n = 11). DOACs offer simplified management of selected patients, as illustrated by a case of persisting (autoimmune) HIT (>2-month platelet recovery with inversely parallel waning of serum-induced heparin-independent serotonin release) with successful outpatient rivaroxaban management of HIT-associated thrombosis. Evidence supporting efficacy and safety of DOACs for acute HIT is increasing, with the most experience reported for rivaroxaban. © 2017 by The American Society of Hematology.

  20. On the Geometry of the Hamilton-Jacobi Equation and Generating Functions

    Science.gov (United States)

    Ferraro, Sebastián; de León, Manuel; Marrero, Juan Carlos; Martín de Diego, David; Vaquero, Miguel

    2017-10-01

    In this paper we develop a geometric version of the Hamilton-Jacobi equation in the Poisson setting. Specifically, we "geometrize" what is usually called a complete solution of the Hamilton-Jacobi equation. We use some well-known results about symplectic groupoids, in particular cotangent groupoids, as a keystone for the construction of our framework. Our methodology follows the ambitious program proposed by Weinstein (In Mechanics day (Waterloo, ON, 1992), volume 7 of fields institute communications, American Mathematical Society, Providence, 1996) in order to develop geometric formulations of the dynamical behavior of Lagrangian and Hamiltonian systems on Lie algebroids and Lie groupoids. This procedure allows us to take symmetries into account, and, as a by-product, we recover results from Channell and Scovel (Phys D 50(1):80-88, 1991), Ge (Indiana Univ. Math. J. 39(3):859-876, 1990), Ge and Marsden (Phys Lett A 133(3):134-139, 1988), but even in these situations our approach is new. A theory of generating functions for the Poisson structures considered here is also developed following the same pattern, solving a longstanding problem of the area: how to obtain a generating function for the identity transformation and the nearby Poisson automorphisms of Poisson manifolds. A direct application of our results gives the construction of a family of Poisson integrators, that is, integrators that conserve the underlying Poisson geometry. These integrators are implemented in the paper in benchmark problems. Some conclusions, current and future directions of research are shown at the end of the paper.

  1. SPATIAL-TEMPORAL ANALYSIS OF OPENSTREETMAP DATA AFTER NATURAL DISASTERS: A CASE STUDY OF HAITI UNDER HURRICANE MATTHEW

    Directory of Open Access Journals (Sweden)

    J. Xu

    2017-09-01

    Full Text Available Volunteered geographic information (VGI has been widely adopted as an alternative for authoritative geographic information in disaster management considering its up-to-date data. OpenStreetMap, in particular, is now aiming at crisis mapping for humanitarian purpose. This paper illustrated that natural disaster played an essential role in updating OpenStreetMap data after Haiti was hit by Hurricane Matthew in October, 2016. Spatial-temporal analysis of updated OSM data was conducted in this paper. Correlation of features was also studied to figure out whether updates of data were coincidence or the results of the hurricane. Spatial pattern matched the damaged areas and temporal changes fitted the time when disaster occurred. High level of correlation values of features were recorded when hurricane occurred, suggesting that updates in data were led by the hurricane.

  2. Characterization of peak streamflows and flood inundation at selected areas in North Carolina following Hurricane Matthew, October 2016

    Science.gov (United States)

    Musser, Jonathan W.; Watson, Kara M.; Gotvald, Anthony J.

    2017-05-05

    The passage of Hurricane Matthew through central and eastern North Carolina during October 7–9, 2016, brought heavy rainfall, which resulted in major flooding. More than 15 inches of rain was recorded in some areas. More than 600 roads were closed, including Interstates 95 and 40, and nearly 99,000 structures were affected by floodwaters. Immediately following the flooding, the U.S. Geological Survey documented 267 high-water marks, of which 254 were surveyed. North Carolina Emergency Management documented and surveyed 353 high-water marks. Using a subset of these highwater marks, six flood-inundation maps were created for hard-hit communities. Digital datasets of the inundation areas, study reach boundary, and water-depth rasters are available for download. In addition, peak gage-height data, peak streamflow data, and annual exceedance probabilities (in percent) were determined for 24 U.S. Geological Survey streamgages located near the heavily flooded communities.

  3. Spatial-Temporal Analysis of Openstreetmap Data after Natural Disasters: a Case Study of Haiti Under Hurricane Matthew

    Science.gov (United States)

    Xu, J.; Li, L.; Zhou, Q.

    2017-09-01

    Volunteered geographic information (VGI) has been widely adopted as an alternative for authoritative geographic information in disaster management considering its up-to-date data. OpenStreetMap, in particular, is now aiming at crisis mapping for humanitarian purpose. This paper illustrated that natural disaster played an essential role in updating OpenStreetMap data after Haiti was hit by Hurricane Matthew in October, 2016. Spatial-temporal analysis of updated OSM data was conducted in this paper. Correlation of features was also studied to figure out whether updates of data were coincidence or the results of the hurricane. Spatial pattern matched the damaged areas and temporal changes fitted the time when disaster occurred. High level of correlation values of features were recorded when hurricane occurred, suggesting that updates in data were led by the hurricane.

  4. St. Matthew Island reindeer crash revisited: Their demise was not nigh—but then, why did they die?

    Directory of Open Access Journals (Sweden)

    Frank L. Miller

    2005-05-01

    Full Text Available Twenty-nine yearling reindeer (Rangifer tarandus were released on St. Matthew Island in the Bering Sea Wildlife Refuge in 1944: 24 females and five males. They were reported to have increased to 1350 reindeer by summer 1957 and to 6000 by summer 1963. The 6000 reindeer on St. Matthew Island in summer 1963 were then reduced by 99% to 42 by summer 1966. The evidence suggests that after growing at a high average annual rate of lamda = 1.32 for 19 years, the entire die-off occurred in winter 1963—64, making it the largest single-year crash ever recorded in any R. tarandus population. Although a supposedly meaningful decline in successful reproduction and early survival of calves was originally reported for the population between 1957 and 1963, our reevaluation indicates this is an error resulting from the wrong sample being used in the between-year comparison. The quantitative data indicate no meaningful change occurred, and the calf:cow ratio was about 60 calves:100 cows in both 1957 and 1963. Calf production and survival were high up to the crash, and in the die-off population the age distribution (72%, 1—3 years old and the sex ratio (69 males:100 females reflected a still fast-growing R. tarandus population. All of these parameters do not support the hypothesis that the limited abundance of the absolute food supply was at a lethal level between 1957 and 1963 or in winter 1963—64. We now know from other studies that a high density of R. tarandus is not a prerequisite for a major single-year winter die-off. Existing population dynamics data do not support lack of lichens as a major causative factor in this single-year crash. If a decline had been caused by the limitation of the absolute food supply, it would have followed a multi-year pattern—it would not have been a single-year event. There was no evidence of a sudden, massive, island-wide loss of the absolute food supply, or that its nutritional value was inadequate for sustaining the

  5. Modelling of oscillations in two-dimensional echo-spectra of the Fenna-Matthews-Olson complex

    International Nuclear Information System (INIS)

    Hein, Birgit; Kreisbeck, Christoph; Kramer, Tobias; Rodríguez, Mirta

    2012-01-01

    Recent experimental observations of time-dependent beatings in the two-dimensional echo-spectra of light-harvesting complexes at ambient temperatures have opened up the question of whether coherence and wave-like behaviour play a significant role in photosynthesis. We carry out a numerical study of the absorption and echo-spectra of the Fenna-Matthews-Olson (FMO) complex in Chlorobium tepidum and analyse the requirements in the theoretical model needed to reproduce beatings in the calculated spectra. The energy transfer in the FMO pigment-protein complex is theoretically described by an exciton Hamiltonian coupled to a phonon bath which accounts for the pigments' electronic and vibrational excitations, respectively. We use the hierarchical equations of motions method to treat the strong couplings in a non-perturbative way. We show that the oscillations in the two-dimensional echo-spectra persist in the presence of thermal noise and static disorder. (paper)

  6. Nonlinear network model analysis of vibrational energy transfer and localisation in the Fenna-Matthews-Olson complex

    Science.gov (United States)

    Morgan, Sarah E.; Cole, Daniel J.; Chin, Alex W.

    2016-11-01

    Collective protein modes are expected to be important for facilitating energy transfer in the Fenna-Matthews-Olson (FMO) complex of photosynthetic green sulphur bacteria, however to date little work has focussed on the microscopic details of these vibrations. The nonlinear network model (NNM) provides a computationally inexpensive approach to studying vibrational modes at the microscopic level in large protein structures, whilst incorporating anharmonicity in the inter-residue interactions which can influence protein dynamics. We apply the NNM to the entire trimeric FMO complex and find evidence for the existence of nonlinear discrete breather modes. These modes tend to transfer energy to the highly connected core pigments, potentially opening up alternative excitation energy transfer routes through their influence on pigment properties. Incorporating localised modes based on these discrete breathers in the optical spectra calculations for FMO using ab initio site energies and excitonic couplings can substantially improve their agreement with experimental results.

  7. The influence of enterprise resource planning (ERP) systems' performance on earnings management

    Science.gov (United States)

    Tsai, Wen-Hsien; Lee, Kuen-Chang; Liu, Jau-Yang; Lin, Sin-Jin; Chou, Yu-Wei

    2012-11-01

    We analyse whether there is a linkage between performance measures of enterprise resource planning (ERP) systems and earnings management. We find that earnings management decreases with the higher performance of ERP systems. The empirical result is as expected. We further analyse how the dimension of the DeLone and McLean model of information systems success affects earnings management. We find that the relationship between the performance of ERP systems and earnings management depends on System Quality after ERP implementation. The more System Quality improves, the more earnings management is reduced.

  8. Chaos M-ary modulation and demodulation method based on Hamilton oscillator and its application in communication.

    Science.gov (United States)

    Fu, Yongqing; Li, Xingyuan; Li, Yanan; Yang, Wei; Song, Hailiang

    2013-03-01

    Chaotic communication has aroused general interests in recent years, but its communication effect is not ideal with the restriction of chaos synchronization. In this paper a new chaos M-ary digital modulation and demodulation method is proposed. By using region controllable characteristics of spatiotemporal chaos Hamilton map in phase plane and chaos unique characteristic, which is sensitive to initial value, zone mapping method is proposed. It establishes the map relationship between M-ary digital information and the region of Hamilton map phase plane, thus the M-ary information chaos modulation is realized. In addition, zone partition demodulation method is proposed based on the structure characteristic of Hamilton modulated information, which separates M-ary information from phase trajectory of chaotic Hamilton map, and the theory analysis of zone partition demodulator's boundary range is given. Finally, the communication system based on the two methods is constructed on the personal computer. The simulation shows that in high speed transmission communications and with no chaos synchronization circumstance, the proposed chaotic M-ary modulation and demodulation method has outperformed some conventional M-ary modulation methods, such as quadrature phase shift keying and M-ary pulse amplitude modulation in bit error rate. Besides, it has performance improvement in bandwidth efficiency, transmission efficiency and anti-noise performance, and the system complexity is low and chaos signal is easy to generate.

  9. Welcome to My House: African American and European American Students' Responses to Virginia Hamilton's "House of Dies Drear."

    Science.gov (United States)

    Spears-Bunton, Linda A.

    1990-01-01

    Addresses the relationship between reader response and culture. Presents portraits of a teacher and her Black students and White students as they studied a series of African American literary texts, including Virginia Hamilton's "House of Dies Drear" (1968). The reading of this text marked a turning point for the teacher and students.…

  10. Macroeconomic effects of zero corporate income tax on retained earnings

    OpenAIRE

    Jaan Masso; Jaanika Meriküll

    2011-01-01

    International tax competition had led to a lowering of corporate tax rates worldwide. Estonia was the first country to reduce the tax rate on retained earnings to zero, while distributed profits remained taxed at the pre-reform level. This paper seeks to analyse the effects of this unique tax reform implemented in year 2000. We apply a neoclassical exogenous growth general equilibrium model with an extension for endogenous corporate finance. Our findings indicate that the reform had a strong ...

  11. Earnings announcements and the variability of stock returns

    OpenAIRE

    Eilifsen, Aasmund; Knivsflå, Kjell Henry; Sættem, Frode

    1999-01-01

    This paper is concerned with the dissemination process of firm-specific annual earnings information in the Norwegian capital market. We find a significant reduction in stock price volatility in the post-announcement period relative to the pre-announcement period for companies traded on the Oslo Stock Exchange in the period 1990-1995. Potential explanations for this phenomenon are tested by relating the observed return volatility to changes in the volatility of the underlying business, the spe...

  12. Re-examining the earnings assimilatins of immigrants

    OpenAIRE

    Galloway, Taryn Ann

    2008-01-01

    Studies on the earnings assimilation of immigrants have traditionally focused exclusively on immigrants in employment. However, given evidence of immigrants' difficulties in entering and remaining in the labor market, restricting the population to those in employment may entail a selection bias. In addition, the primary variable of interest in such studies is often the duration of residence or the years since migration (YSM), which is interpreted as a proxy for potential labor market experien...

  13. Social Interaction and Market Reaction to Earnings News

    OpenAIRE

    Wang, Qiguang

    2017-01-01

    This study documents strong effects of social interaction on investors’ attention and interpretations of earnings news. I estimate the firm-level investor social network and find that higher connectedness increases the announcement price reaction, reduces post-announcement drift, and decreases the long-run impact of the news on return volatility. I also find that social interaction triggers persistent disagreement-driven volume during and after the announcement. The evidence combined highligh...

  14. Public-private sector earnings differentials in a transition economy

    OpenAIRE

    Laušev, Jelena

    2011-01-01

    The aim of this thesis is to analyse how economic transition affected earnings differentials in Eastern European economies. In particular, as the public sector was the sole employer in the pre-transition period, the analysis of public sector pay setting is crucial to understanding how privatisation affected the labour market during the transition.\\ud \\ud The central idea of the first essay is to develop a theoretical model that explains the pay setting behaviour of the employer in the public ...

  15. The impact of paternity leave on fathers' future earnings.

    Science.gov (United States)

    Rege, Mari; Solli, Ingeborg F

    2013-12-01

    Using Norwegian registry data, we investigate the effect of paternity leave on fathers' long-term earnings. If the paternity leave increased long-term father involvement, then we should expect a reduction in fathers' long-term earnings as they shift time and effort from market to home production. For identification, we use the Norwegian introduction of a paternity-leave quota in 1993, reserving four weeks of the total of 42 weeks of paid parental leave exclusively for the father. The introduction of the paternity-leave quota led to a sharp increase in rates of leave-taking for fathers. We estimate a difference-in-differences model that exploits differences in fathers' exposure to the paternity-leave quota by the child's age and year of observation. Our analysis suggests that four weeks of paternity leave during the child's first year decreases fathers' future earnings, an effect that persists through our last point of observation, when the child is 5 years old. A battery of robustness tests supports our results.

  16. ANALISIS PENGARUH PERUBAHAN EARNINGS DAN RISIKO PASAR TERHADAP STRUKTUR MODAL

    Directory of Open Access Journals (Sweden)

    Endi Sarwoko

    2006-05-01

    Full Text Available Penelitian ini bertujuan untuk menguji perbedaan rata-rata struktur modal antar industri, menguji pengaruh perubahan earnings perusahaan terhadap struktur modal, dan menguji pengaruh risiko pasar dengan struktur modal perusahaan. Struktur modal dalam penelitian ini diproksikan dengan debt to equity ratio dan debt to total assets. Data diperoleh dari Pojok Bursa Efek Jakarta (BEJ Universitas Brawijaya, sampel sebanyak 40 perusahaan yang diambil secara Purposive dengan kriteria perusahaan-perusahaan tersebut aktif mencatatkan laporan keuangannya di BEJ dan aktif melakukan perdagangan saham selama 6 tahun terakhir. Hasil analisis menunjukkan bahwa terdapat pengaruh terbalik antara perubahan earnings perusahaan terhadap D/E tetapi perubahan earnings ternyata tidak berpengaruh signifikan terhadap D/A. Risiko pasar tidak berpengaruh signifikan terhadap debt to equity, hasil ini menunjukkan bahwa ketika akan melakukan pembelian saham investor tidak mempertimbangkan risiko pasar. Sedangkan berdasarkan pengaruh terhadap D/A diperoleh hasil risiko pasar berpengaruh signifikan terhadap debt to total assets,  manajemen perusahaan sangat memperhatikan dampak risiko pasar dalam menentukan kebijakan struktur modal perusahaan, karena dalam memberikan pinjaman kreditur biasanya sangat mempertimbangkan aset yang dimiliki perusahaan didanai dari mana, hutang atau modal sendiri.

  17. Why do very unattractive workers earn so much?

    Science.gov (United States)

    Kanazawa, Satoshi; Hu, Shihao; Larere, Adrien

    2018-05-01

    Kanazawa and Still (2018) showed that very unattractive workers earned more than unattractive workers, sometimes more than average-looking or attractive workers, because they had higher levels of intelligence and education, but they did not explain why very unattractive workers had higher intelligence and education. There are both theoretical and empirical reasons to expect that some intelligent men may prefer to marry very unattractive women. The analysis of the National Longitudinal Study of Adolescent Health (Add Health) shows that very unattractive women were significantly more likely to be married at Age 29 than unattractive or average-looking women, and their spouses or partners earned significantly more than those of unattractive or average-looking women. If intelligent men have historically preferred to marry very unattractive women generation after generation, then, because both general intelligence and physical attractiveness are highly heritable, this can explain why very unattractive workers are more intelligent and achieve higher education, thereby earning more. It can also explain why the positive correlation between intelligence and physical attractiveness is not larger despite assortative mating of intelligent men of higher status and physically attractive women over many generations. Copyright © 2018 Elsevier B.V. All rights reserved.

  18. Corporate Social Responsibility Reporting and Earnings Management: The Role of Political Costs

    Directory of Open Access Journals (Sweden)

    Erica Yip

    2011-09-01

    Full Text Available Recently, Francis, Nanda and Olsson (2008 proposed that earnings quality influence firms’ disclosure decisions. We examine whether Corporate Social Responsibility (CSR disclosure is related to earnings management and if the relationship is mitigated by political cost considerations or by the firm’s ethical predisposition. We argue that the relationship between CSR reporting and earnings management is context-specific and we consider one particular context, the political environment. We test our hypotheses by regressing earnings management on CSR disclosure while controlling for other factors that may affect the level of earnings management. We find a significant relationship between CSR reporting and earnings management, and more specifically, we find evidence of a negative (complementary relationship in the oil and gas industry while we find evidence of a positive (substitutive relationship in the food industry. The evidence supports the view that the relationship between CSR reporting and earnings management is affected by the political environment and not by ethical considerations.

  19. The Sources of Life Chances: Does Education, Class Category, Occupation, or Short-Term Earnings Predict 20-Year Long-Term Earnings?

    Directory of Open Access Journals (Sweden)

    ChangHwan Kim

    2018-03-01

    Full Text Available In sociological studies of economic stratification and intergenerational mobility, occupation has long been presumed to reflect lifetime earnings better than do short-term earnings. However, few studies have actually tested this critical assumption. In this study, we investigate the cross-sectional determinants of 20-year accumulated earnings using data that match respondents in the Survey of Income and Program Participation to their longitudinal earnings records based on administrative tax information from 1990 to 2009. Fit statistics of regression models are estimated to assess the predictive power of various proxy variables, including occupation, education, and short-term earnings, on cumulative earnings over the 20-year time period. Contrary to the popular assumption in sociology, our results find that cross-sectional earnings have greater predictive power on long-term earnings than occupation-based class classifications, including three-digit detailed occupations for both men and women. The model based on educational attainment, including field of study, has slightly better fit than models based on one-digit occupation or the Erikson, Goldthorpe, and Portocarero class scheme. We discuss the theoretical implications of these findings for the sociology of stratification and intergenerational mobility.

  20. Trends in the earnings gender gap among dentists, physicians, and lawyers.

    Science.gov (United States)

    Nguyen Le, Thanh An; Lo Sasso, Anthony T; Vujicic, Marko

    2017-04-01

    The authors examined the factors associated with sex differences in earnings for 3 professional occupations. The authors used a multivariate Blinder-Oaxaca method to decompose the differences in mean earnings across sex. Although mean differences in earnings between men and women narrowed over time, there remained large, unaccountable earnings differences between men and women among all professions after multivariate adjustments. For dentists, the unexplained difference in earnings for women was approximately constant at 62% to 66%. For physicians, the unexplained difference in earnings for women ranged from 52% to 57%. For lawyers, the unexplained difference in earnings for women was the smallest of the 3 professions but also exhibited the most growth, increasing from 34% in 1990 to 45% in 2010. The reduction in the earnings gap is driven largely by a general convergence between men and women in some, but not all, observable characteristics over time. Nevertheless, large unexplained gender gaps in earnings remain for all 3 professions. Policy makers must use care in efforts to alleviate earnings differences for men and women because measures could make matters worse without a clear understanding of the nature of the factors driving the differences. Copyright © 2017 American Dental Association. Published by Elsevier Inc. All rights reserved.

  1. Quantized Hamilton dynamics describes quantum discrete breathers in a simple way

    International Nuclear Information System (INIS)

    Igumenshchev, Kirill; Prezhdo, Oleg

    2011-01-01

    We study the localization of energy in a nonlinear coupled system, exhibiting so-called breather modes, using quantized Hamilton dynamics (QHD). Already at the lowest order, which is only twice as complex as classical mechanics, this simple semiclassical method incorporates quantum-mechanical effects. The transition between the localized and delocalized regimes is instantaneous in classical mechanics, while it is gradual due to tunneling in both quantum mechanics and QHD. In contrast to classical mechanics, which predicts an abrupt appearance of breathers, quantum mechanics and QHD show an alternation of localized and delocalized behavior in the transient region. QHD includes zero-point energy that is reflected in a shifted energy asymptote for the localized states, providing another improvement on the classical perspective. By detailed analysis of the distribution and transfer of energy within classical mechanics, QHD, and quantum dynamics, we conclude that QHD is an efficient approach that accounts for moderate quantum effects and can be used to identify quantum breathers in large nonlinear systems.

  2. Hamilton-Jacobi approach for quasi-exponential inflation: predictions and constraints after Planck 2015 results

    Energy Technology Data Exchange (ETDEWEB)

    Videla, Nelson [FCFM, Universidad de Chile, Departamento de Fisica, Santiago (Chile)

    2017-03-15

    In the present work we study the consequences of considering an inflationary universe model in which the Hubble rate has a quasi-exponential dependence in the inflaton field, given by H(φ) = H{sub inf} exp[((φ)/(m{sub p}))/(p(1+(φ)/(m{sub p})))]. We analyze the inflation dynamics under the Hamilton-Jacobi approach, which allows us to consider H(φ), rather than V(φ), as the fundamental quantity to be specified. By comparing the theoretical predictions of the model together with the allowed contour plots in the n{sub s} - r plane and the amplitude of primordial scalar perturbations from the latest Planck data, the parameters charactering this model are constrained. The model predicts values for the tensor-to-scalar ratio r and for the running of the scalar spectral index dn{sub s}/d ln k consistent with the current bounds imposed by Planck, and we conclude that the model is viable. (orig.)

  3. Potential demand for household alternative fuelled vehicles in Hamilton, Canada : a stated choices experiment and survey

    Energy Technology Data Exchange (ETDEWEB)

    Potoglou, D.; Kanaroglou, P.S. [McMaster Univ., Hamilton, ON (Canada). Centre for Spatial Analysis]|[McMaster Univ., Hamilton, ON (Canada). School of Geography and Earth Science

    2005-07-01

    Alternative fuelled vehicle (AFV) technologies are a key strategy towards improved air quality and sustainable development. These fuel-efficient, low- or zero-emission vehicles have the potential to reduce greenhouse gas emissions and other negative externalities linked with the transportation sector. They include battery electric vehicles, fuel cell vehicles, and hybrid electric vehicles with internal combustion engines. This paper discussed AFVs development trends and modelling the demand for AFVs. It was noted that before creating policy measures that promote new vehicle technologies, one should first evaluate the demand for AFVs and the effectiveness of incentives and marketing promotions. This paper discussed the design and application of a stated choices experiment in which urban level surveys were conducted on the Internet to obtain data and public opinion on the demand for AFVs. A Choice Internet Based Experiment for Research on Cars (CIBER-CARS) was designed. This self-administered online questionnaire was used in Hamilton, Ontario. The survey design was described in detail and its implementation and data collection procedures were reviewed. Measures for evaluating the efficiency of the Internet survey were also highlighted and the characteristics of the collected information were summarized with emphasis on the profiles of respondents and households. The purpose was to determine the impact of vehicle attributes and household characteristics to the actual choice of certain vehicles. 28 refs., 2 tabs., 4 figs.

  4. DDT poisoning of big brown bats, Eptesicus fuscus, in Hamilton, Montana.

    Science.gov (United States)

    Buchweitz, John P; Carson, Keri; Rebolloso, Sarah; Lehner, Andreas

    2018-06-01

    Dichlorodiphenyltrichloroethane (DDT) is an insecticidal organochlorine pesticide with; known potential for neurotoxic effects in wildlife. The United States Environmental Protection Agency (US EPA) registration for this pesticide has been cancelled and there are currently no federally active products that contain this ingredient in the U.S. We present a case of a colony of big brown bats (E. Fuscus) found dead in the attic roost of an administrative building; in the city of Hamilton, Montana from unknown cause. DDT and its metabolites; dichlorodiphenyldichloroethylene (DDE) and dichlorodiphenyldichloroethane (DDD) were detected in bat tissues by gas chromatography/mass spectrometry (GC-MS) and quantified by gas chromatography tandem quadrupole mass spectrometry (GC-MS/MS). Concentrations of 4081 ppm DDT and 890 ppm DDE wet weight were found in the brain of one bat and are the highest reported concentrations in such a mortality event to date. This case emphasizes the importance of testing wildlife mortalities against a comprehensive panel of toxicologic agents including persistent organic pollutants in the absence of other more common disease threats. Copyright © 2018 Elsevier Ltd. All rights reserved.

  5. Histomorphological and microanatomical characteristics of the olfactory organ of freshwater carp, Cirrhinus reba (Hamilton

    Directory of Open Access Journals (Sweden)

    Ghosh Saroj Kumar

    2016-12-01

    Full Text Available The morphoanatomy, cellular organization, and surface architecture of the olfactory apparatus in Cirrhinus reba (Hamilton is described using light and scanning electron microscopy. The oval shaped olfactory rosette contained 32 ± 2 primary lamellae on each side of the median raphe, and was lodged on the floor of the olfactory chamber. The olfactory lamellae were basically flat and compactly arranged in the rosette. The olfactory chamber communicated to the outside aquatic environment through inlet and outlet apertures with a conspicuous nasal flap in between. The mid dorsal portion of the olfactory lamellae was characterized by a linguiform process. Sensory and non-sensory regions were distributed separately on each lamella. The sensory epithelium occupied the apical part including the linguiform process, whereas the resting part of the lamella was covered with non-sensory epithelium. The sensory epithelium comprised both ciliated and microvillous receptor cells distinguished by the architecture on their apical part. The non-sensory epithelium possessed mucous cells, labyrinth cells, and stratified epithelial cells with distinctive microridges. The functional importance of the different cells lining the olfactory mucosa was correlated with the ecological habits of the fish examined.

  6. Lie-admissible structure of Hamilton's original equations with external terms

    International Nuclear Information System (INIS)

    Santilli, R.M.

    1991-09-01

    As a necessary additional step in preparation of our operator studies of closed nonhamiltonian systems, in this note we consider the algebraic structure of the original equations proposed by Lagrange and Hamilton, those with external terms representing precisely the contact nonpotential forces of the interior dynamical problem. We show that the brackets of the theory violate the conditions to characterize any algebra. Nevertheless, when properly written, they characterize a covering of the Lie-isotopic algebras called Lie-admissible algebras. It is indicated that a similar occurrence exists for conventional operator treatments, e.g. for nonconservative nuclear cases characterized by nonhermitean Hamiltonians. This occurrence then prevents a rigorous treatment of basic notions, such as that of angular momentum and spin spin, which are centrally dependent on the existence of a consistent algebraic structure. The emergence of the Lie-admissible algebras is therefore expected to be unavoidable for any rigorous operator treatment of open systems with nonlinear, nonlocal and nonhamiltonian external forces. (author). 14 refs, 1 fig

  7. Hamilton-Ostrogradsky principle in the theory of nonlinear elasticity with the combined approach

    International Nuclear Information System (INIS)

    Sporykhin, A.N.

    1995-01-01

    The assignment of a portion of the edge conditions in the deformed state and a portion of them in the initial state so that the initial and deformed states of the body are unknowns is a characteristic feature of the statement of a number of technological problems. Haber and Haber and Abel have performed studies in this direction, where constitutive relationships have been constructed within the framework of a linearly elastic material. Use of the displacements of individual particles as variable parameters in these relationships has required additional conditions that do not follow from the formulated problem. Use of familiar variational principles described in Euler coordinates is rendered difficult by the complexity of edge-condition formulation in the special case when the initial state is unknown. The latter is governed by the fact that variational principles are derived from the initial formulations open-quotes in Lagrangian coordinates,close quotes by recalculating the operation functional. Using Lagrange's principle, Novikov and Sporykhin constructed constitutive equations in the general case of a nonlinearly elastic body with edge conditions assigned in different configurations. An analogous problem is solved in this paper using the Hamilton-Ostrogradsky principle

  8. Susceptibility and pathological consequences of catla, Catla catla (Hamilton experimentally infected with Edwardsiella tarda

    Directory of Open Access Journals (Sweden)

    Devi Thongam Bidya

    2016-12-01

    Full Text Available The present study tested the susceptibility and pathological changes of catla, Catla catla (Hamilton infected with Edwardsiella tarda (ET-PG-29. The bacterium was isolated from the kidney of a diseased pangas catfish. To determine the median lethal dose (LD50, C. catla were challenged with this bacterium (108-103 CFU ml-1, and the LD50 was calculated as 105.5 CFU ml-1. Another set of healthy C. catla were injected intraperitoneally with the LD50 dose to induce edwardsiellosis. The clinical signs of the infected C. catla were observed and recorded. Tissues such as kidney, liver, intestine, heart, and gill from the infected fish with clinical signs of edwardsiellosis were used for histopathology. The clinical and gross signs were first visible at 1 d post-injection, and the infected fish showed typical signs of hemorrhagic septicemia. The most striking histopathological features were found in the kidney which showed multi-focal necrosis with the formation of granuloma indicating an inflammatory response against the pathogen. The intestine displayed goblet cell hyperplasia, the liver showed hydropic degeneration with hyperemic central veins, and there was inflammation of gill lamellae and cardiac myositis associated with leucocyte infiltration. Collectively, the results confirmed the susceptibility of C. catla to E. tarda infection and that this bacterium is a threat to C. catla in aquaculture practices.

  9. Well-spread sequences and edge-labellings with constant Hamilton-weight

    Directory of Open Access Journals (Sweden)

    P. Mark Kayll

    2004-12-01

    Full Text Available A sequence (a i of integers is well-spread if the sums a i +a j, for iHamilton cycle has the same length; we prove that 2n 2-O(n 3/2<Λ(n<2n 2 +O(n 61/40.

  10. Factor analysis of the Hamilton Depression Rating Scale in Parkinson's disease.

    Science.gov (United States)

    Broen, M P G; Moonen, A J H; Kuijf, M L; Dujardin, K; Marsh, L; Richard, I H; Starkstein, S E; Martinez-Martin, P; Leentjens, A F G

    2015-02-01

    Several studies have validated the Hamilton Depression Rating Scale (HAMD) in patients with Parkinson's disease (PD), and reported adequate reliability and construct validity. However, the factorial validity of the HAMD has not yet been investigated. The aim of our analysis was to explore the factor structure of the HAMD in a large sample of PD patients. A principal component analysis of the 17-item HAMD was performed on data of 341 PD patients, available from a previous cross sectional study on anxiety. An eigenvalue ≥1 was used to determine the number of factors. Factor loadings ≥0.4 in combination with oblique rotations were used to identify which variables made up the factors. Kaiser-Meyer-Olkin measure (KMO), Cronbach's alpha, Bartlett's test, communality, percentage of non-redundant residuals and the component correlation matrix were computed to assess factor validity. KMO verified the sample's adequacy for factor analysis and Cronbach's alpha indicated a good internal consistency of the total scale. Six factors had eigenvalues ≥1 and together explained 59.19% of the variance. The number of items per factor varied from 1 to 6. Inter-item correlations within each component were low. There was a high percentage of non-redundant residuals and low communality. This analysis demonstrates that the factorial validity of the HAMD in PD is unsatisfactory. This implies that the scale is not appropriate for studying specific symptom domains of depression based on factorial structure in a PD population. Copyright © 2014 Elsevier Ltd. All rights reserved.

  11. Husbandry stress exacerbates mycobacterial infections in adult zebrafish, Danio rerio (Hamilton)

    Science.gov (United States)

    Ramsay, J.M.; Watral, Virginia G.; Schreck, C.B.; Kent, M.L.

    2009-01-01

    Mycobacteria are significant pathogens of laboratory zebrafish, Danio rerio (Hamilton). Stress is often implicated in clinical disease and morbidity associated with mycobacterial infections but has yet to be examined with zebrafish. The aim of this study was to examine the effects of husbandry stressors on zebrafish infected with mycobacteria. Adult zebrafish were exposed to Mycobacterium marinum or Mycobacterium chelonae, two species that have been associated with disease in zebrafish. Infected fish and controls were then subjected to chronic crowding and handling stressors and examined over an 8-week period. Whole-body cortisol was significantly elevated in stressed fish compared to non-stressed fish. Fish infected with M. marinum ATCC 927 and subjected to husbandry stressors had 14% cumulative mortality while no mortality occurred among infected fish not subjected to husbandry stressors. Stressed fish, infected with M. chelonae H1E2 from zebrafish, were 15-fold more likely to be infected than non-stressed fish at week 8 post-injection. Sub-acute, diffuse infections were more common among stressed fish infected with M. marinum or M. chelonae than non-stressed fish. This is the first study to demonstrate an effect of stress and elevated cortisol on the morbidity, prevalence, clinical disease and histological presentation associated with mycobacterial infections in zebrafish. Minimizing husbandry stress may be effective at reducing the severity of outbreaks of clinical mycobacteriosis in zebrafish facilities. ?? 2009 Blackwell Publishing Ltd.

  12. Communication and relationship skills for rapid response teams at hamilton health sciences.

    Science.gov (United States)

    Cziraki, Karen; Lucas, Janie; Rogers, Toni; Page, Laura; Zimmerman, Rosanne; Hauer, Lois Ann; Daniels, Charlotte; Gregoroff, Susan

    2008-01-01

    Rapid response teams (RRT) are an important safety strategy in the prevention of deaths in patients who are progressively failing outside of the intensive care unit. The goal is to intervene before a critical event occurs. Effective teamwork and communication skills are frequently cited as critical success factors in the implementation of these teams. However, there is very little literature that clearly provides an education strategy for the development of these skills. Training in simulation labs offers an opportunity to assess and build on current team skills; however, this approach does not address how to meet the gaps in team communication and relationship skill management. At Hamilton Health Sciences (HHS) a two-day program was developed in collaboration with the RRT Team Leads, Organizational Effectiveness and Patient Safety Leaders. Participants reflected on their conflict management styles and considered how their personality traits may contribute to team function. Communication and relationship theories were reviewed and applied in simulated sessions in the relative safety of off-site team sessions. The overwhelming positive response to this training has been demonstrated in the incredible success of these teams from the perspective of the satisfaction surveys of the care units that call the team, and in the multi-phased team evaluation of their application to practice. These sessions offer a useful approach to the development of the soft skills required for successful RRT implementation.

  13. Excellent reliability of the Hamilton Depression Rating Scale (HDRS-21) in Indonesia after training.

    Science.gov (United States)

    Istriana, Erita; Kurnia, Ade; Weijers, Annelies; Hidayat, Teddy; Pinxten, Lucas; de Jong, Cor; Schellekens, Arnt

    2013-09-01

    The Hamilton Depression Rating Scale (HDRS) is the most widely used depression rating scale worldwide. Reliability of HDRS has been reported mainly from Western countries. The current study tested the reliability of HDRS ratings among psychiatric residents in Indonesia, before and after HDRS training. The hypotheses were that: (i) prior to the training reliability of HDRS ratings is poor; and (ii) HDRS training can improve reliability of HDRS ratings to excellent levels. Furthermore, we explored cultural validity at item level. Videotaped HDRS interviews were rated by 30 psychiatric residents before and after 1 day of HDRS training. Based on a gold standard rating, percentage correct ratings and deviation from the standard were calculated. Correct ratings increased from 83% to 99% at item level and from 70% to 100% for the total rating. The average deviation from the gold standard rating improved from 0.07 to 0.02 at item level and from 2.97 to 0.46 for the total rating. HDRS assessment by psychiatric trainees in Indonesia without prior training is unreliable. A short, evidence-based HDRS training improves reliability to near perfect levels. The outlined training program could serve as a template for HDRS trainings. HDRS items that may be less valid for assessment of depression severity in Indonesia are discussed. Copyright © 2013 Wiley Publishing Asia Pty Ltd.

  14. Studying the Relationship between Economic Massive Changes with Earnings Management of Listed Companies in Tehran Stock Exchange

    OpenAIRE

    RAHMANİ SERYASAT, Hamid; PİRAYESH, Reza; NOORALİDOKHT, Hamid

    2015-01-01

    Abstract. This study investigates the relationship between earnings management and profitability of companies listed in Tehran stock exchange and its purpose is to examine the existence of earnings management phenomenon of listed companies in Tehran stock exchange. One of the executives' main objectives about earning management is creation a more stable flow, in order to support higher earning payments. More stable earnings flow can be perceived as a lower risk that leads to higher stock pric...

  15. How Federal Government Policies Have Helped Women Earn College Degrees?

    OpenAIRE

    Rose, Deondra

    2014-01-01

    Scholars have long recognized that higher education brings knowledge and skills that translate into economic gains and enhanced political engagement, but little attention has been paid to the shifting impact of U.S. policies on college attendance by men and women. Once a male bastion, American higher education has become much more welcoming to women since the mid twentieth century. Starting in 1981, women earned the majority of bachelor’s degrees, and by 2003 U.S. colleges enrolled 1.3 women ...

  16. Entrepreneur's Choice of Tax Base: Earned or Capital Income?

    OpenAIRE

    Jouko Ylä-Liedenpohja

    2002-01-01

    The determination of the entrepreneur’s tax burden in the dual income tax system is studied. The dual system taxes income from capital at a flat rate, but earned income at progressive rates. The media view claims the entrepreneur to be able to take his pay as favourably taxed income from capital. It is shown not to be supported by the recent data nor by deductive analysis in case of start-ups when (i) proper opportunity costs of the outside employment option and (ii) the financial capital tie...

  17. PENGARUH PREMANAGED EARNINGS DAN DIVIDEN YANG DIHARAPKAN TERHADAP PRAKTIK MANAJEMEN LABA

    Directory of Open Access Journals (Sweden)

    Rosalia Anita Wibiksono

    2015-06-01

    Full Text Available This study aims to determine whether the companies paying dividend in the previous year (payers are more likely to perform earnings management than companies that do not (non-payers in order to meet the expected dividend. The study also examines the impact of premanaged earnings and expected dividend on earnings management practices. Sample used in this research are manufacturing companies listed in Indonesia Stock Exchange in 2010-2012. The findings suggest that there is a significant negative relationship between premanaged earnings and discretionary accruals, and a significant positive relationship between the expected dividends and discretionary accruals. This study concludes that dividend is important determinant of earnings thresholds. However, dividend is not a unique motivation to perform earnings management.

  18. Relative changes in earned income five years after diagnosis with diabetes

    DEFF Research Database (Denmark)

    Cleal, Bryan; Panton, Ulrik Haagen; Willaing, Ingrid

    2017-01-01

    $ 924 (3.03%) among women. The effect was generally largest in the youngest age-group, in lower earners and among men. CONCLUSIONS: The results clearly indicate that a diagnosis of diabetes has a significant impact on earnings. Age and earnings at the time of diagnosis appear to play a moderating role.......,090 people with diabetes were included in the study and matched to 91,090 controls in the general population. The analysis revealed highly significant loss of earnings for people with diabetes when compared with people without diabetes, with an overall relative loss of US $ 3694 (8.01%) among men and US......OBJECTIVE: With previous studies indicating that diabetes affects employment status and lifetime earnings, the aim of this study was to determine the impact on earnings in the immediate period after diagnosis. Recognising that earnings and employment status are dynamic over the life course, we...

  19. The role of interfacial layers in the enhanced thermal conductivity of nanofluids: A renovated Hamilton-Crosser model

    International Nuclear Information System (INIS)

    Yu, W; Choi, S.U.S.

    2004-01-01

    We previously developed a renovated Maxwell model for the effective thermal conductivity of nanofluids and determined that the solid/liquid interfacial layers play an important role in the enhanced thermal conductivity of nanofluids. However, this renovated Maxwell model is limited to suspensions with spherical particles. Here, we extend the Hamilton--Crosser model for suspensions of nonspherical particles to include the effect of a solid/liquid interface. The solid/liquid interface is described as a confocal ellipsoid with a solid particle. The new model for the three-phase suspensions is mathematically expressed in terms of the equivalent thermal conductivity and equivalent volume fraction of anisotropic complex ellipsoids, as well as an empirical shape factor. With a generalized empirical shape factor, the renovated Hamilton--Crosser model correctly predicts the magnitude of the thermal conductivity of nanotube-in-oil nanofluids. At present, this new model is not able to predict the nonlinear behavior of the nanofluid thermal conductivity

  20. Integrating factors and conservation theorems for Hamilton's canonical equations of motion of variable mass nonholonomic nonconservative dynamical systems

    Institute of Scientific and Technical Information of China (English)

    李仁杰; 乔永芬; 刘洋

    2002-01-01

    We present a general approach to the construction of conservation laws for variable mass nonholonomic noncon-servative systems. First, we give the definition of integrating factors, and we study in detail the necessary conditionsfor the existence of the conserved quantities. Then, we establish the conservation theorem and its inverse theorem forHamilton's canonical equations of motion of variable mass nonholonomic nonconservative dynamical systems. Finally,we give an example to illustrate the application of the results.

  1. A Study on the Determinants of Earnings Response Coefficient in an Emerging Market

    OpenAIRE

    Bita Mashayekhi; Zeynab Lotfi Aghel

    2016-01-01

    The determinants of Earnings Response Coefficient (ERC), including firm size, earnings growth, and earnings persistence are studied in this research. These determinants are supposed to be moderator variables that affect ERC and Return Response Coefficient. The research sample contains 82 Iranian listed companies in Tehran Stock Exchange (TSE) from 2001 to 2012. Gathered data have been processed by EVIEWS Software. Results show a significant positive relation between firm size and ERC, and als...

  2. A Study on the Relationship of Earnings and Cash Flows: Evidence of Finance Sector in Iran

    OpenAIRE

    Mahdi Salehi; Mirsohrab Seyedghorbani

    2013-01-01

    The present study is investigating the quality of annual accounting earnings in banking firms that have been listed in Tehran Stock Exchange (TSE) and it evaluates the most important information of accounting that is earnings and cash flows. The study also intends to investigate the relationship between earnings and cash flows regarding their relationship with the expected return of stocks and the extent of informing in the analysis of the inevitable return of stocks. The analyses of data dur...

  3. The Male-Female Wage Gap: Lifetime Earnings Losses. Briefing Paper.

    Science.gov (United States)

    Hartmann, Heidi; Whittaker, Julie

    Currently, the median full-time woman worker earns 74.4 percent of the annual earnings of the median man. Over their lifetime, young women stand to lose a great deal of money due to differences in the wages for women and men. Estimates are that the average 25-year-old woman who works full time year round for 40 years will earn $523,000 less than…

  4. Influencing Factors on Earnings Management, Empirical Evidence from Listed German and Austrian Companies

    OpenAIRE

    Thomas Dilger; Sabine Graschitz

    2015-01-01

    Purpose – Since the 1960s earnings management has been a widely researched area and became presumably known by the current accounting scandals. This paper aims at empirically showing which factors affect earnings management. Design/methodology/approach – According to former research literature factors are derived, which might influence the companies' earnings management behavior. These factors are the applied accounting standard, the industry sector and the country of official quotation. ...

  5. Traditional Korean islanders encounters with the British navy in the 1880s: The Port Hamilton Affair of 1885–1887

    Directory of Open Access Journals (Sweden)

    Stephen A. Royle

    2016-06-01

    Full Text Available This article deals with the encounters between a traditional Korean rural and island population and western military forces when the British navy occupied Geomundo, an archipelago known to them as Port Hamilton, for 22 months between 1885 and 1887. The paper first outlines the sometimes painful process of East Asian countries being opened up to trade and outside influences in the 19th century, a process sometimes urged upon them by naval weapons in this era of gunboat diplomacy. This provides the setting for the Port Hamilton Affair itself when in preparation for possible war with Russia, a British naval squadron steamed into Port Hamilton and took it without reference to the local people or their national government. After brief reference to the political consequences of this action, the focus is then on what the records from the occupation and earlier investigations by the British, who had long coveted the islands’ strategic harbour, reveal about the life of the islanders. The article considers both their traditional life, from a time rather before western travel accounts were written about the Korean mainland, and how the islanders fared under the British.

  6. Coherent wavepackets in the Fenna-Matthews-Olson complex are robust to excitonic-structure perturbations caused by mutagenesis

    Science.gov (United States)

    Maiuri, Margherita; Ostroumov, Evgeny E.; Saer, Rafael G.; Blankenship, Robert E.; Scholes, Gregory D.

    2018-02-01

    Femtosecond pulsed excitation of light-harvesting complexes creates oscillatory features in their response. This phenomenon has inspired a large body of work aimed at uncovering the origin of the coherent beatings and possible implications for function. Here we exploit site-directed mutagenesis to change the excitonic level structure in Fenna-Matthews-Olson (FMO) complexes and compare the coherences using broadband pump-probe spectroscopy. Our experiments detect two oscillation frequencies with dephasing on a picosecond timescale—both at 77 K and at room temperature. By studying these coherences with selective excitation pump-probe experiments, where pump excitation is in resonance only with the lowest excitonic state, we show that the key contributions to these oscillations stem from ground-state vibrational wavepackets. These experiments explicitly show that the coherences—although in the ground electronic state—can be probed at the absorption resonances of other bacteriochlorophyll molecules because of delocalization of the electronic excitation over several chromophores.

  7. Nicole Matthews & Nickianne Moody, eds., Judging a Book by Its Cover: Fans, Publishers, Designers, and the Marketing of Fiction.

    Directory of Open Access Journals (Sweden)

    Thomas Van Parys

    2010-01-01

    Full Text Available

     

    Judging a Book by Its Cover: Fans, Publishers, Designers, and the Marketing of Fiction

    Nicole Matthews & Nickianne Moody, eds.,

     

    Judging a Book by Its Cover: Fans, Publishers, Designers, and the Marketing of Fiction. Aldershot/Burlington: Ashgate, 2007.

    ISBN: 978-0-7546-5731-6

  8. Do not worry in Kinywang’anga: Reading Matthew 6:25–34 in a Tanzanian village

    Directory of Open Access Journals (Sweden)

    Sakari Häkkinen

    2011-04-01

    Full Text Available One of the presumptions of this article is that most of the people in the nascent ‘Christian’ communities were ordinary people struggling with questions of living under harsh conditions in a country that was occupied by an enemy force. Another presumption is that the history of these ordinary people from antiquity needs to be heard. The article aimed, with the help of archaeology, cultural anthropology, social history of antiquity, literature of the time as well as other disciplines, to create a social context of Jesus and his disciples. The article approached the Gospels in the New Testament from the poor, the majority of people living in the 1st century Roman Empire. It gives a brief analysis of one of the poverty texts, namely Matthew 6:25–34. By means of interviews, stories of villagers in Tanzania, as well as their interpretations of the Gospel texts, have been documented. The people of Kinywang’anga serve as a test case for reading the ‘do not worry’ exhortation in the Matthean passage.

  9. Timeliness of earnings reported by Romanian listed companies

    Directory of Open Access Journals (Sweden)

    Mihai Carp

    2018-03-01

    Full Text Available The paper aims to analyze the quality of financial information, by assessing the timeliness of earnings, using information specific to non-financial companies listed on the regulated section of Bucharest Stock Exchange. The study also seeks to assess the symmetry of actions for the timely recognition of potential gains and losses (components of the economic income and, if there is an asymmetry, to identify the sense of the temporary gap. The phenomenon is analysed in conjunction with a number of control factors such as the Romanian Accounting Standards (RAS, the International Financial Reporting Standards (IFRS, the degree of indebtedness or the entities’ field of activity. Quantitative analysis performed through econometric models consecrated in the field, such as Basu (1997 and Ball and Shivakumar (2005, reveals that the companies included in the study provide financial information that meets the qualitatively criterion assessed, respectively earnings timeliness. Deepening the analysis has made it possible to identify a timely recognition both for unrealised gains and potential losses, as a result of tests carried out on the whole sample, an advance in what concerns the inclusion of economic lose in the accounting income compared to the recognition of economic gains. The presence of disjunctive factors in the analysis generated a number of particular results. In the case of normally indebted companies that apply the IFRS, a timely recognition of economic gains and losses was noted, without the gap specific to conservatism.

  10. Stratified patterns of divorce: Earnings, education, and gender

    Directory of Open Access Journals (Sweden)

    Amit Kaplan

    2015-05-01

    Full Text Available Background: Despite evidence that divorce has become more prevalent among weaker socioeconomic groups, knowledge about the stratification aspects of divorce in Israel is lacking. Moreover, although scholarly debate recognizes the importance of stratificational positions with respect to divorce, less attention has been given to the interactions between them. Objective: Our aim is to examine the relationship between social inequality and divorce, focusing on how household income, education, employment stability, relative earnings, and the intersection between them affect the risk of divorce in Israel. Methods: The data is derived from combined census files for 1995-2008, annual administrative employment records from the National Insurance Institute and the Tax Authority, and data from the Civil Registry of Divorce. We used a series of discrete-time event-history analysis models for marital dissolution. Results: Couples in lower socioeconomic positions had a higher risk of divorce in Israel. Higher education in general, and homogamy in terms of higher education (both spouses have degrees in particular, decreased the risk of divorce. The wife's relative earnings had a differential effect on the likelihood of divorce, depending on household income: a wife who outearned her husband increased the log odds of divorce more in the upper tertiles than in the lower tertile. Conclusions: Our study shows that divorce indeed has a stratified pattern and that weaker socioeconomic groups experience the highest levels of divorce. Gender inequality within couples intersects with the household's economic and educational resources.

  11. Model construction of “earning money by taking photos”

    Science.gov (United States)

    Yang, Jingmei

    2018-03-01

    In the era of information, with the increasingly developed network, “to earn money by taking photos” is a self-service model under the mobile Internet. The user downloads the APP, registers as a member of the APP, and then takes a task that needs to take photographs from the APP and earns the reward of the task on the APP. The article uses the task data and membership information data of an already completed project, including the member’s location and reputation value. On the basis of reasonable assumption, the data was processed with the MATLAB, SPSS and Excel software. This article mainly studied problems of the function relationship between the task performance, task position (GPS latitude and GPS longitude) and task price of users, analyzed the project’s task pricing rules and the reasons why the task is not completed, and applied multivariate regression function and GeoQ software to analyze the data, studied the task pricing rules, applied the chart method to solve the complex data, clear and easy to understand, and also reality simulation is applied to analyze why the tasks are not completed. Also, compared with the previous program, a new task pricing program is designed for the project to obtain the confidence level by means of the SPSS software, to estimate the reasonable range of the task pricing, predict and design a new pricing program on the reasonable price range.

  12. IFRS ADOPTION AND EARNINGS MANAGEMENT IN BRAZILIAN PUBLICLY TRADED COMPANIES

    Directory of Open Access Journals (Sweden)

    Roberto Midoguti Joia

    2014-03-01

    Full Text Available In 2007, Brazil adopted the International Financial Reporting Standards (IFRS. Studies involving publicly traded companies in different countries around the world indicate that these new standards tend to improve the information quality and make it more comparable and transparent. This study was aimed at verifying any changes in the earnings management levels after 2010 and whether this happened in function of the full adoption of the IFRS by the Brazilian publicly traded companies (except for financial institutions. The data were extracted from the three-monthly financial statements of the databases from Economática and the Brazilian Securities Commission for the period from 2006 till 2011. To achieve the research objectives, two tests were applied. The first showed that the average discretionary accruals, calculated through the Modified Jones Model, were lower after 2010. Next, the regression analysis was elaborated, using panel data with Newey-West’s correction. The results did not confirm the hypothesis that the adoption of the IFRS affected the earnings management level in the period under analysis, but showed that the size and indebtedness significantly explain the discretionary accruals, independently of the adoption of the IFRS. The results suggest that larger companies with a large proportion of own capital tend to produce higher quality reports, independently of the adoption of the IFRS.

  13. Earning and caring: demographic change and policy implications

    Directory of Open Access Journals (Sweden)

    Roderic Beaujot

    2002-12-01

    activities, we contrast theoretical orientations that see advantages to a division of labour or complementary roles, in comparison to orientations that see less risk and greater companionship in a collaborative model based on sharing paid and unpaid work, or co-providing and co-parenting. It is important to look both inside and outside of families, or at the changing gendered links between earning and caring, to understand change both in families and in the work world. It is proposed that equal opportunity by gender has advanced further in the public sphere associated with education and work, than in the private family sphere associated with everyday life. Time-use data indicate that, on average, men carry their weight in terms of total productive time (paid plus unpaid work, but that women make much more of the accommodations between family and work. Fertility is likely to be lowest in societies that offer women equal opportunity in the public sphere but where families remain traditional in terms of the division of work. Policies are discussed that would reduce the dependency between spouses, and encourage a greater common ground between men and women in earning and caring.

  14. Global health worker salary estimates: an econometric analysis of global earnings data.

    Science.gov (United States)

    Serje, Juliana; Bertram, Melanie Y; Brindley, Callum; Lauer, Jeremy A

    2018-01-01

    Human resources are consistently cited as a leading contributor to health care costs; however the availability of internationally comparable data on health worker earnings for all countries is a challenge for estimating the costs of health care services. This paper describes an econometric model using cross sectional earnings data from the International Labour Organization (ILO) that the World Health Organizations (WHO)-Choosing Interventions that are Cost-effective programme (CHOICE) has used to prepare estimates of health worker earnings (in 2010 USD) for all WHO member states. The ILO data contained 324 observations of earnings data across 4 skill levels for 193 countries. Using this data, along with the assumption that data were missing not at random, we used a Heckman two stage selection model to estimate earning data for each of the 4 skill levels for all WHO member states. It was possible to develop a prediction model for health worker earnings for all countries for which GDP data was available. Health worker earnings vary both within country due to skill level, as well as across countries. As a multiple of GDP per capita, earnings show a negative correlation with GDP-that is lower income countries pay their health workers relatively more than higher income countries. Limited data on health worker earnings is a limiting factor in estimating the costs of global health programmes. It is hoped that these estimates will support robust health care intervention costings and projections of resources needs over the Sustainable Development Goal period.

  15. Adolescent mental health and earnings inequalities in adulthood: evidence from the Young-HUNT Study.

    Science.gov (United States)

    Evensen, Miriam; Lyngstad, Torkild Hovde; Melkevik, Ole; Reneflot, Anne; Mykletun, Arnstein

    2017-02-01

    Previous studies have shown that adolescent mental health problems are associated with lower employment probabilities and risk of unemployment. The evidence on how earnings are affected is much weaker, and few have addressed whether any association reflects unobserved characteristics and whether the consequences of mental health problems vary across the earnings distribution. A population-based Norwegian health survey linked to administrative registry data (N=7885) was used to estimate how adolescents' mental health problems (separate indicators of internalising, conduct, and attention problems and total sum scores) affect earnings (≥30 years) in young adulthood. We used linear regression with fixed-effects models comparing either students within schools or siblings within families. Unconditional quantile regressions were used to explore differentials across the earnings distribution. Mental health problems in adolescence reduce average earnings in adulthood, and associations are robust to control for observed family background and school fixed effects. For some, but not all mental health problems, associations are also robust in sibling fixed-effects models, where all stable family factors are controlled. Further, we found much larger earnings loss below the 25th centile. Adolescent mental health problems reduce adult earnings, especially among individuals in the lower tail of the earnings distribution. Preventing mental health problems in adolescence may increase future earnings. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/.

  16. Disaggregate demand for conventional and alternative fuelled vehicles in the Census Metropolitan Area of Hamilton, Canada

    Science.gov (United States)

    Potoglou, Dimitrios

    The focus of this thesis is twofold. First, it offers insight on how households' car-ownership behaviour is affected by urban form and availability of local-transit at the place of residence, after controlling for socio-economic and demographic characteristics. Second, it addresses the importance of vehicle attributes, household and individual characteristics as well as economic incentives and urban form to potential demand for alternative fuelled vehicles. Data for the empirical analyses of the aforementioned research activities were obtained through an innovative Internet survey, which is also documented in this thesis, conducted in the Census Metropolitan Area of Hamilton. The survey included a retrospective questionnaire of households' number and type of vehicles and a stated choices experiment for assessing the potential demand for alternative fuelled vehicles. Established approaches and emerging trends in automobile demand modelling identified early on in this thesis suggest a disaggregate approach and specifically, the estimation of discrete choice models both for explaining car ownership and vehicle-type choice behaviour. It is shown that mixed and diverse land uses as well as short distances between home and work are likely to decrease the probability of households to own a large number of cars. Regarding the demand for alternative fuelled vehicles, while vehicle attributes are particularly important, incentives such as free parking and access to high occupancy vehicle lanes will not influence the choice of hybrids or alternative fuelled vehicles. An improved understating of households' behaviour regarding the number of cars as well as the factors and trade-offs for choosing cleaner vehicles can be used to inform policy designed to reduce car ownership levels and encourage adoption of cleaner vehicle technologies in urban areas. Finally, the Internet survey sets the ground for further research on implementation and evaluation of this data collection method.

  17. Biometrics of the rare fish Rhinomugil corsula (Hamilton, 1822 (Mugiliformes: Mugilidae in the Ganges, Northwestern Bangladesh

    Directory of Open Access Journals (Sweden)

    Md. Yeamin Hossain

    2013-11-01

    Full Text Available Objective: To investigate biometrics of the Rhinomugil corsula (Hamilton, 1822 (R. corsula, including length-weight relationships (LWRs, condition factors (Allometric, KA; Fulton’s, KF; Relative, KR; Relative weight, WR, and sex ratio and length-frequency distributions in the Ganges (Padma River, Northwestern Bangladesh. Methods: Monthly sampling was conducted using traditional fishing gears during June to August 2012. Total length was measured to the nearest 0.01 cm using digital slide calipers, and total body weight was measured using an electronic balance with 0.01 g accuracy. The LWR was calculated using the expression: W= a×Lb , where the W is the body weight , L is the total length , a and b are the parameters of the regression. Results: A total of 350 specimens ranging from 8.59-15.71 cm in total length and 9.57-32.59 g in body weight were analyzed during this study. The overall sex ratio was not significantly different from the expected value of 1:1 (χ2 =2.57, P>0.05, but there was significant difference in the length-frequency distributions between the sexes (P=0.03. The allometric coefficient b for the LWR indicated negative allometric growth (b≈3.00 in males, female and combined sexes. Results further indicated that KF was not significantly different between the sexes (P=0.57. However, the mean WR of R. corsula showed significant differences from 100 for males (P=0.03 and females (P<0.001 in this study, indicating the imbalance habitat with food availability relative to the presence of predators. Conclusions: This study reported the first description of biometric relationships for R. corsula, which would be useful for the sustainable conservation of this rear fishery in Bangladesh and also neighboring countries.

  18. How have people responded to changes in the retirement earnings test in 2000?

    Science.gov (United States)

    Song, Jae G; Manchester, Joyce

    2007-01-01

    This article describes responses to removing the retirement earnings test in 2000 for persons at the full retirement age or older. We examine annual earnings and retirement benefit claims from Social Security administrative data that cover the 4 years before and after the change. Three findings emerge from the study. First, the effect on earnings of removing the earnings test is uneven across people with different earnings levels. We find little effect on earnings at lower levels, but the effect on earnings in the mid to upper levels (50th to 80th percentiles) is large and significant. Such a finding indicates that the removal most affects people with earnings levels above the earnings test threshold. The largest increases in earnings are found at the 70th percentile for persons who have attained ages 65-69 and at the 60th percentile for those turning 65. Second, there is no clear evidence of the effect of the test's removal on the overall rate of labor force participation. A small rise in work participation among individuals aged 65-69 may be at least partially attributable to the trend already under way. Increases in work participation that do occur are mostly attributable to retaining older workers rather than inducing older workers back into the workforce. The effect appears to increase over time, suggesting that the removal has long-lasting effects on work participation. Third, the removal of the earnings test accelerated applications for benefits by 2 to 5 percentage points among individuals aged 65-69 and by 3 to 7 percentage points among those reaching age 65.

  19. ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN GO PUBLIC DI INDONESIA

    Directory of Open Access Journals (Sweden)

    Agnes Utari Widyaningdyah

    2001-01-01

    Full Text Available Earnings management is a management act in financial statement preparing process in order to obtain whether his personality welfare or his company's value. This research is a replication from Dechow et.al (1996 who had tested causes and consequences of earnings manipulation in firms subject to AAER (Accounting and Auditing Enforcement Release by SEC (Securities Exchange Commission. Purpose of this research is to give empirically evidence the influence of auditor reputation, board of directors, leverage, and public offering stock percentage at IPO time to the earnings management in initial public offering's firms which was listed in Jakarta Stock Exchange at 1994 until 1997.Statistical analysis method used is multiple regression. This research's result shows that leverage has significant influence to earnings management. It is mean that earnings management has a relation with external financing, especially debt. Abstract in Bahasa Indonesia : Earnings management merupakan tindakan manajemen yang berupa campur tangan dalam proses penyusunan laporan keuangan dengan maksud untuk meningkatkan kesejahteraannya secara personel maupun untuk meningkatkan nilai perusahaan. Penelitian ini merupakan hasil replikasi dari penelitian Dechow et.al (1996 yang menguji sebab dan konsekuensi earnings management pada perusahaan yang menjadi subjek diberlakukannya AAER(Accounting and Auditing Enforcement Release oleh SEC (Securities Exchange Commision. Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh reputasi auditor, jumlah dewan direksi, leverage, dan persentase saham yang ditawarkan kepada publik saat IPO terhadap earnings management pada perusahaan yang melakukan IPO (Initial Public Offerring di Bursa Efek Jakarta pada tahun 1994 sampai dengan 1997. Metode analisis statistik yang digunakan adalah multiple regression. Hasil penelitian ini menunjukkan bahwa hanya faktor leverage yang berpengaruh signifikan terhadap earnings management. Hal ini

  20. EARNINGS MANAGEMENT AND ECONOMIC CRISES IN THE BRAZILIAN CAPITAL MARKET

    Directory of Open Access Journals (Sweden)

    Aldy Fernandes da Silva

    2014-05-01

    Full Text Available The 2008 economic crisis challenged accounting, either demanding recognition and measurement criteria well adjusted to this scenario or even questioning its ability to inform appropriately entities’ financial situation before the crisis occurred. So, our purpose was to verify if during economic crises listed companies in the Brazilian capital market tended to adopt earnings management (EM practices. Our sample consisted in 3,772 firm-years observations, in 13 years – 1997 to 2009. We developed regression models considering discretionary accruals as EM proxy (dependent variable, crisis as a macroeconomic factor (dummy variable of interest, ROA, market-to-book, size, leverage, foreign direct investment (FDI and sector as control variables. Different for previous EM studies two approaches were used in data panel regression models and multiple crises were observed simultaneously. Statistics tests revealed a significant relation between economic crisis and EM practices concerning listed companies in Brazil in both approaches used.