Assault on Eden: Destruction of Latin America\u27s Rain Forests

In the seemingly distant world of Latin America\u27s rain forests, man\u27s greed and desperation have resulted in a fire which threatens to obscure our ability to observe life\u27s poetry: The continuing destruction of the earth\u27s tropical rain forests is one of the most serious environmental problems confronting humanity today: Intact, these vital organisms offer an understanding of the planet\u27s past and a key to our future; destroyed, they threaten catastrophe of global consequence

Saltmarsh plants, but not fertilizer, facilitate invertebrate recolonization after an oil spill

Foundation species contribute to the recovery of animal communities from disturbance by engineering, by improving habitat quality, and by regulating food availability. In a salt marsh impacted by the Deepwater Horizon oil spill, we tested the hypothesis that nutrient subsidies would enhance the positive effects of the foundation species Spartina alterniflora on the initial recolonization of benthic invertebrate communities (e.g., copepods, annelids, nematodes) by augmenting food (i.e., microalgae) availability. After two months, plantings of S.alterniflora significantly elevated the densities of the polychaete Capitella capitata, meiofauna-sized annelids, and total macroinfauna over unplanted plots. After 7months, the significant effect of plantings persisted for meiofauna-sized annelids, but not for C.capitata and total macroinfauna. Plantings had no effect on copepods (including Nannopus palustris, the dominant species), nematodes, or microalgal biomass for either month. Nutrient additions did not influence any taxon, despite initial increases in benthic microalgal biomass after 2months. We hypothesize that the structural effects of plants were important to early colonization, possibly by facilitating larval settlement or ameliorating temperature and desiccation stress. Our results emphasize the importance of re-establishing foundation species in oil-impacted sites to enhance recolonization of saltmarsh annelids, but suggest that recolonization is not promoted by the addition of nutrients

The impact of audit quality on earnings rounding-up behaviour: some UK evidence

Previous studies (see, for example, Carslaw, 1988; Thomas, 1989; Niskanen and Keloharju, 2000; Kinnunen and Koskela, 2002; Van Caneghem, 2002) clearly suggest that public companies' managers tend to round up the first digit of reported earnings (i.e. for companies reporting profits). Based on a sample of listed UK companies and employing earnings rounding-up behaviour (henceforth ERUB) as an indication of earnings management, I attempt to determine the impact of differences in audit quality on earnings management. When I rely on the very popular brand-name proxy (i.e. BigFive versus non-BigFive auditors) to capture differences in audit quality, findings are inconsistent with BigFive auditors constraining earnings management practices (i.e. findings suggest ERUB for both BigFive and non-BigFive clients). Employing an alternative proxy (i.e. based on auditors' industry expertise), findings are only weakly consistent with specialist BigFive auditors constraining earnings management (i.e. ERUB) practices.