Rearing of \u3ci\u3eScolytus Multistraiatus\u3c/i\u3e (Marsham) (Scolytidae: Coleoptera) for Toxicological Experiments

(excerpt) In a study of the oral and contact toxicity of methoxychlor residues to the smaller European elm bark beetle, S, multistriatus, it is essential to have beetle material available which is of uniform physiological condition and age (Riedl, 197 3). Several rearing containers for bark beetles have been described in the literature (Clark and Osgood, 1964; Fox, 1958; Germain and Wygant, 1967; Schmitz, 1972). A common problem in such containers appears to be fungus growth on the logs due to insufficient ventilation and high humidity. Although these environmental conditions might not cause high mortality, they can render emerging beetles unsuitable for bioassays. In order to guarantee fresh beetle material of uniform age newly emerged beetles must be extracted immediately. This paper describes emergence drums with a ventilation system that prevents fungus growth. Also described is an efficient extraction device which prevented the insect from moving back into the rearing container once it reached the collecting apparatus

Aspects of the Feeding Behavior of \u3ci\u3eScolytus Multistriatus\u3c/i\u3e (Marsham) (Scoltytidae: Coleoptera) and Implications for Control

(excerpt) Successful protection of elm trees can only be accomplished by means of thorough understanding of the feeding behavior of the smaller European elm bark beetle, Scolytus multistriatus (Marsham). Wolfenbarger and Buchanan (1939) and Whitten (1958) noted that most feeding occurred in the outer portion of the upper crown region, but offered no quantitative data. Therefore, this study was initiated to investigate the regional distribution of feeding injuries along a vertical and horizontal gradient in native American elm, Ulmus americana L

Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items

This paper investigates whether presentation of special items within the financial statements reflects the firm's underlying economic performance or opportunism. We examine the presentation of recognized special items either as a separate line item on the income statement or aggregated within another line item with disclosure only in the footnotes. Our study is motivated by standard-setting interest in performance reporting and financial statement presentation, as well as prior research investigating managers' presentation choices in other contexts. Using different constructs of persistence to capture the economics of reported special items, we find evidence consistent across a range of specifications that special items highlighted on the income statement are more transitory than those revealed only in the footnotes. For most special items, these results are consistent with this presentation decision reflecting underlying firm performance. For a subset observations - namely, those likely to reflect "big bath" reporting incentives - we provide limited evidence suggestive of opportunism in this presentation decision.special items, strategic reporting, presentation, voluntary disclosure, pro forma

Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry

We examine the causes and consequences of European real estate firms' decisions to provide investment property fair values prior to the required disclosure of this information under International Financial Reporting Standards (IFRS). We find evidence that investor demand for fair value information-reflected in more dispersed ownership-and a firm's commitment to transparency increase the likelihood of providing fair values prior to their required provision under International Accounting Standard 40 - Investment Property. We also find that firms not providing these fair values face higher information asymmetry. However, we fail to find that the relatively higher information asymmetry was reduced following mandatory adoption of IFRS. Rather, we find that differences in information asymmetry largely remain. Taken together, this evidence suggests that common adoption of fair value accounting due to the mandatory adoption of IFRS does not necessarily level the informational playing field.Fair value, disclosure, IFRS, information asymmetry

Dynamics of a strongly interacting Fermi gas: the radial quadrupole mode

We report on measurements of an elementary surface mode in an ultracold, strongly interacting Fermi gas of 6Li atoms. The radial quadrupole mode allows us to probe hydrodynamic behavior in the BEC-BCS crossover without being influenced by changes in the equation of state. We examine frequency and damping of this mode, along with its expansion dynamics. In the unitarity limit and on the BEC side of the resonance, the observed frequencies agree with standard hydrodynamic theory. However, on the BCS side of the crossover, a striking down shift of the oscillation frequency is observed in the hydrodynamic regime as a precursor to an abrupt transition to collisionless behavior; this indicates coupling of the oscillation to fermionic pairs.Comment: 11 pages, 11 figures v2: minor change