Bacterial Community Sequences of Submerged Aquatic Vegetation in the Potomac River.

Here, we report results from PCR and sequencing of bacterial 16S rRNA genes from leaf and root surfaces from nine submerged aquatic vegetation (SAV) samples comprising five species. Samples were from four sites along the Potomac River

Kinetic simulations of X-B and O-X-B mode conversion

We have performed fully-kinetic simulations of X-B and O-X-B mode conversion in one and two dimensional setups using the PIC code EPOCH. We have recovered the linear dispersion relation for electron Bernstein waves by employing relatively low amplitude incoming waves. The setups presented here can be used to study non-linear regimes of X-B and O-X-B mode conversion.Comment: 4 pages, 3 figure

Using Goodwill Impairment To Effect Earnings Management During SFAS No. 142s Year Of Adoption And Later

Prior research (Bens and Heltzer, 2004) shows that the market penalizes firms less for reporting goodwill write-downs below-the-line than it does for presenting them above-the-line.  Only in 2002, the year SFAS No. 142 became effective, did goodwill impairments enjoy below-the-line treatment.  The current research provides evidence that firms “cherry picked” this year to recognize large impairment losses, thus removing much of the burden from future years when these losses otherwise would have been reported above-the-line.  The study also indicates that, even though the number of firms taking goodwill write-offs declined subsequent to 2002, those entities that did so seemed to be taking these discretionary hits because earnings were already depressed in the current year.  As such, the big bath earnings management observed in the year of adoption in previous studies (Jordan and Clark, 2004 and 2005) appears to continue even though these impairment losses no longer receive favorable below-the-line treatment

Do Gender Differences Exist In The Publication Productivity Of Accounting Faculty?

Prior studies on gender differences in the research output of accounting faculty have provided contradictory findings.  The current study examines the publication productivity of male and female associate professors of accounting at doctoral and nondoctoral granting institutions and shows that no gender effect exists in the publication output of faculty at nondoctoral institutions.  At doctoral institutions, however, men publish at greater rates than women in the top tier accounting journals and also in a broadened set of academic accounting journals.  No gender effect exists when the journal list is expanded to include academic and professional journals.  In addition, results show that a gender selection bias for coauthors occurs as men tend toward male coauthors and women gravitate toward female collaborators.  With women underrepresented at the associate professor level at doctoral institutions, this gender selection bias may put women at a disadvantage for finding suitable research partners, which could explain their lower publication productivity

Biological reviews of important Cambodian fish species, based on fishbase 2004 Volume 1

This document is a review of all the information published worldwide about ten fish species that contribute significantly to Cambodian fishery resources.Freshwater fish, Cambodia, Channa striata, Channa micropeltes, Barbonymus altus, Barbonymus gonionotus, Cyclocheilichthys apogon, Cyclocheilichthys enoplos, Henicorhynchus lineatus, Henicorhynchus siamensis, Pangasius hypophthalmus, Pangasius djambal

Biological reviews of important Cambodian fish species, based on fishbase 2004 volume 2

This document is a review of all the information published worldwide about ten fish species that contribute significantly to Cambodian fishery resources.Freshwater fish, Cambodia, Pangasius larnaudii, Clarias batrachus, Cirrhinus microlepis, Leptobarbus hoevenii, Thynnichthys thynnoides, Trichogaster microlepis, Trichogaster pectoralis, Anabas testudineus, Boesemania microlepis, Oxyeleotris marmorata