197 research outputs found
Influential Article Review - Internal Management’s Voluntary Transparency and Auditor's Declaration: China Proofs
Get PDFThis paper examines management. We present insights from a highly influential paper. Here are the highlights from this paper: We examine what determines a firm’s decision to disclose a self-assessment report on its internal control (IC) system and to further attain an auditor’s attestation on the report, using a sample of firms from the Shanghai Stock Exchange during the period 2006–2010. We hypothesize and find supporting evidence that the likelihood of having voluntary disclosure of IC self-assessment with an auditor’s attestation is positively related to future equity refinancing, mutual-fund shareholding, and whether the firm is controlled by the government, especially the central government. Our study also takes the identification problem into consideration, as our sample includes firms with IC weaknesses/deficiencies. Our study not only makes an incremental contribution to the literature, but also has practical implications, especially for regulators and investors in China. For our overseas readers, we then present the insights from this paper in Spanish, French, Portuguese, and German
Junior Recital: Robert Nicholas Dixon, trombone
Get PDFThis recital is presented in partial fulfillment of requirements for the degree Bachelor of Music in Performance. Mr. Dixon studies trombone with Wes Funderburk.https://digitalcommons.kennesaw.edu/musicprograms/1467/thumbnail.jp
Caring for Carers:Positive and Normative Challenges for Future Research on Carer Spillover Effects in Economic Evaluation
Get PDFIn Primary Care, Are Health Outcomes Consistent with Physical Therapists Judgement for Musculoskeletal Care? (Poster)
Full text link
Loss of Potential Aquatic-Terrestrial Subsidies Along the Missouri River Floodplain
Get PDFThe floodplains of large rivers have been heavily modified due to riparian development and channel modifications, both of which can eliminate shallow off-channel habitats. The importance of these habitats for aquatic organisms like fishes is well studied. However, loss of off-channel habitat also eliminates habitats for the production of emerging aquatic insects, which subsidize riparian consumers in terrestrial food webs. We used field collections of insect emergence, historical mapping, and statistical modeling to estimate the loss of insect emergence due to channel modifications along eight segments of the Missouri River (USA), encompassing 1566 river km, between 1890 and 2012. We estimate annual production of emerging aquatic insects declined by a median of 36,000 kgC (95% CrI: 3000 to 450,000) between 1890 and 2012 (a 34% loss), due to the loss of surface area in backwaters and related off-channel habitats. Under a conservative assumption that riparian birds obtain 24% of their annual energy budget from adult aquatic insects, this amount of insect loss would be enough to subsidize approximately 790,000 riparan woodland birds during the breeding and nesting period (May to August; 95% CrI: 57,000 to 10,000,000). Most of the loss is concentrated in the lower reaches of the Missouri River, which historically had a wide floodplain, a meandering channel, and a high density of off-channel habitats, but which were substantially reduced due to channelization and bank stabilization. Our results indicate that the loss of off-channel habitats in large river floodplains has the potential to substantially affect energy availability for riparian insectivores, further demonstrating the importance of maintaining and restoring these habitats for linked aquatic-terrestrial ecosystems
- …
