1,549 research outputs found
Where No Lawyer Has Gone Before? What a Cyberspace Attorney Can Learn from Space Law\u27s Legacy
Постстресові зміни нейро-ендокринного статусу та метаболізму у щурів з різними типами початкового вегетативного гомеостазу, індукованими біоактивною водою Нафтуся
Установлено, что выявленные ранее амбивалентные (ваго- и симпато-тонические) эффекты биоактивной воды Нафтуся на вегетативный гомеостаз крыс существенно и различным образом влияют на пост-стрессовую вегетативную и гормональную регуляцию, ферментемию, а также обмен электролитов и липидов.Is established, that revealed earlier ambivalence (vago- and sympathototonic) effects of bioactive water Naftussya on vegetative homeostase at rats it is essential also by various image influence on poststressory vegetative and hormonal regulation, fermentemia, and also exchange of electrolytes and lipids
Accrual-based and real earnings management and political connections
This study examines whether the trade-off between real and accrual-based management strategies differs between firms with and without political connections. We argue that politically connected firms are more likely to substitute real earnings management for accrual-based earnings management than non-connected firms. Although real earnings management is more costly, we expect that politically connected firms prefer this strategy because of its higher secrecy and potential to mask political favors. Using a unique panel data set of 5493 publicly traded firms in 30 countries, our results show that politically connected firms are more likely to substitute real earnings management strategies for accrual-based earnings management strategies than non-connected firms. We also find that when public monitoring and, therefore, the risk of detection increases, politically connected firms are more likely to resort to less detectable real earnings management strategies. Our finding that political connections play a significant role in the choice between accrual-based and real earnings management strategies suggests that focusing only on accrual-based measurements underestimates the total earnings management activities of politically connected firms
Assessing the influence of management control on it performance-an empirical analysis
Control and governance of corporate IT departments have become quite critical in organizations due to enormous size of their expenditure. Surprisingly, this topic is rarely discussed in management accounting and IS literature. In this paper, we present a research model that examines the relationship between the design and use of management control systems and their direct or indirect impact on IT performance. Based on data from 58 organizations the model is tested using Partial Least Squares (PLS) analysis. As a result, we identify various types of management control information and controller capabilities that have a significant impact on IT performance
Instrumentation for hydrogen slush storage containers
Hydrogen liquid and slush tank continuous inventory during ground storag
Waveform control of orientation-dependent ionization of DCl in few-cycle laser fields
Strong few-cycle light fields with stable electric field waveforms allow controlling electrons on time scales down to the attosecond domain. We have studied the dissociative ionization of randomly oriented DCl in 5 fs light fields at 720 nm in the tunneling regime. Momentum distributions of D+ and Cl+ fragments were recorded via velocity-map imaging. A waveformdependent anti-correlated directional emission of D+ and Cl+ fragments is observed. Comparison of our results with calculations indicates that tailoring of the light field via the carrier envelope phase permits the control over the orientation of DCl+ and in turn the directional emission of charged fragments upon the breakup of the molecular ion
An integrated proxy and simulation data initiative for the Holocene and the last deglaciation
Systemic Thrombolytic Therapy Alone and in Combination with Mechanical Revascularization in Acute Ischemic Stroke in Two Children
Thrombolytic therapy is not recommended for acute ischemic stroke (AIS) in patients under the age of 18 and published experience is limited. In this case report, we describe two children treated with systemic thrombolytic therapy. One child received additional mechanical revascularization and achieved a good clinical outcome. The differences in the fibrinolytic system and the different etiology of AIS in childhood may limit a simple extrapolation of the adult guidelines for systemic thrombolytic therapy. Acute multimodal imaging to clarify the etiology of AIS might help to select the most appropriate treatment modality
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