Accountant, wat heb je te vertellen?

__Abstract__ Research of the role of the accountant in general shareholders' meetings of Dutch listed companies. See https://www.nba.nl/Actueel/Nieuws/Nieuwsarchief/Accountant-actiever-tijdens-aandeelhoudersvergadering

Communicating transparancy : a genre network approach : how do corporate governance codes - the SOX and the Tabaksblad Code - affect Dutch cross-listed companies' corporate communication?

The financial scandals around 2000 caused the need for changes in the corporate governance systems. The consequence was the establishment of the US Sarbanes-Oxley Act and the Dutch Tabaksblat Code. These corporate governance codes include rules for 'good governance'. The goal of 'good governance' is company transparency. If listed companies comply with the codes' rules transparency has been achieved. That would imply that 'good governance' has been collectively accepted. Corporate communication is an important part of 'good governance'. Most rules included in the codes are communication rules. Listed companies that should comply with the rules are required to adjust their corporate communication to the rules. The annual report represents the entire corporate communication. If a listed company adjusted its communicative actions as a consequence of compliance with the rules, the annual report should reflect these adjustments. If the case-study company complies with all rules Dutch and US 'good governance' will have been achieved within this company. The dissertation includes therefore two genre-based analyses. First the 2006 Dutch annual report of a Dutch cross-listed company will be analyzed in order to show whether the company complies with the Tabaksblat Code requirements. Second the 2006 US Form 20-F will be analyzed in order to determine whether the company complies with the SOX requirements. The main conclusion is that the case-study company complies with all SOX requirements, although it can not be checked by 'outsiders'. Another conclusion is that the 'comply or explain' rule with respect to the Tabaksblat Code is unclear. It is therefore unclear whether the case-study company's explanations have been accepted. It is thus hard to determine whether or not the company complies with all Tabaksblat Code requirement

Reproductive biology and postnatal development in the tent-making bat Artibeus watsoni (Chiroptera: Phyllostomidae)

In this study we investigated the reproductive patterns and postnatal development in the tent‐making bat Artibeus watsoni. We sampled two populations in the Golfito Wildlife Refuge and Corcovado National Park, south‐western Costa Rica, from June 2003 to March 2005. Most females were pregnant during the months of January and June, and most were lactating in March and July, indicating that this species exhibits seasonal bimodal polyoestry, with the first parturition peak occurring in February–March and the second in June–July. Additionally, we observed a postpartum oestrus following the first parturition, but not after the second. Females entered oestrus again in November–December and had a gestation period of c. 3 months. A female‐biased sex ratio of neonates was observed during the second parturition period, and young were born at 32 and 56% of their mothers' body mass and length of forearm, respectively. Adult proportions in length of forearm were attained faster than adult proportions in body mass, and sustained flight was only possible after 35 days of age, when pups had achieved 100 and 80% of adult length of forearm and body mass proportions, respectively. Weaning and roosting independence occurred when young were c. 30–40 days old, and young females appeared to remain close to their place of birth, at least for their first mating period, whereas adult males were never recaptured near their birth site. In addition, sexual maturity was reached in as little as 3 months in females born during the first parturition period, whereas females born during the second birth period in June–July seemed to reach maturity at 6 months of age. Our results show that A. watsoni belongs to the faster lane of the slow–fast continuum of life‐history variation in bats, which may be attributed primarily to its roosting and feeding ecology.Idea Wild/[]//Estados UnidosConsejo Nacional de Ciencia y Tecnología/[]/Conacyt/MéxicoMinisterio de Ciencia, Tecnología y Telecomunicaciones/[]/MICITT/Costa RicaAmerican Society of Mammalogists/[]/ASM/Estados UnidosCleveland Metroparks Zoo/[]//Estados UnidosBat Conservation International/[]/BCI/Estados UnidosConservation, Food and Health Foundation/[]//Estados UnidosBoston University’s Center/[]//Estados UnidosUniversidad de Costa Rica/[]/UCR/Costa RicaUCR::Sedes Regionales::Sede del Su