2,668 research outputs found

    The SEC, the Audit Committee Rules, and the Marketplaces: Corporate Governance and the Future

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    The “Audit Committee Rules” (the Audit Rules) comprise an integrated set of regulations issued by the Securities Exchange Commission (the SEC), the marketplaces, and the accounting profession. The genesis of the Audit Rules was a determination by the SEC that the quality of the financial data reported by companies with publicly traded securities was susceptible to distortion (intentional or otherwise) in response to the pressures of the new, increasingly volatile and demanding marketplace. The SEC further determined that altering the information flow and relationships within a company and between the company and its outside auditors could minimize this potential for distortion. This change focused on the Audit Committee of the Board of Directors. Several different pieces of the overall puzzle, however, had to be changed to do this: the structure and function of the Audit Committee of the Board of Directors, the applicable independence standards or the company’s outside financial auditors, the relationship between the Audit Committee and the auditors, and the public disclosure of this information flow and review of the company’s financial statements

    Priorities and Principles for Investment in Aquaculture Research by NSW Department of Primary Industries

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    This review examined the characteristics of the main aquaculture industries in NSW with respect to current impediments to growth, market development and future opportunities. Within this context, it examined the nature, funding and impacts of the NSW Department of Primary Industries’ current and proposed investments in aquaculture R&D and industry development, as well as its alignment with DPI and industry priorities.aquaculture, research evaluation, public good, Agribusiness, Livestock Production/Industries, Research and Development/Tech Change/Emerging Technologies, Q160,

    Simulations in Clinics, Contract Drafting, and Upper-Level Courses

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    I teach in a transactional clinic called the Urban Development Law Clinic. In my Clinic, we represent non-profit tax-exempt organizations that engage in real estate, economic, and community development. Some of our clients include Greater Cleveland Habitat for Humanity and Karamu House, which is a theater and community arts center. We serve as general counsel for some clients and provide legal advice on an as needed basis for others. The Clinic provides legal advice on real estate matters, corporate governance, transactions, and tax issues. The complexity of matters that we handle ranges from drafting a code of regulations to representing clients in large development projects such as a $5.1 million community center for seniors

    Simulations in Clinics, Contract Drafting, and Upper-Level Courses

    Get PDF
    I teach in a transactional clinic called the Urban Development Law Clinic. In my Clinic, we represent non-profit tax-exempt organizations that engage in real estate, economic, and community development. Some of our clients include Greater Cleveland Habitat for Humanity and Karamu House, which is a theater and community arts center. We serve as general counsel for some clients and provide legal advice on an as needed basis for others. The Clinic provides legal advice on real estate matters, corporate governance, transactions, and tax issues. The complexity of matters that we handle ranges from drafting a code of regulations to representing clients in large development projects such as a $5.1 million community center for seniors

    Brief Report: An evaluation of an Australian autism-specific, early intervention programme

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    There is a relative paucity of evidence examining the effectiveness of early intervention for young children with Autism Spectrum Disorder, in particular those delivered through educationally-based programmes. This study aimed to evaluate the real world effectiveness of a community-based autism-specific early learning and intervention programme in Australia. Children enrolled between February 2010 and May 2013 who had a diagnosis of an Autism Spectrum Disorder was eligible to participate in the study. Fifty-nine children with a mean age of 3.98 years participated. Cognitive ability, language, autistic symptoms, and motor skills were assessed at baseline and follow up (12 months or at programme exit) using standardised measures. Pre- and post-measures were compared using paired sample t-tests. Significant improvements were found in receptive and expressive language, autism symptoms, and overall adaptive behaviour. No significant change was found in motor skills. Children with Autism Spectrum Disorder attending the community-based programme had significant gains particularly in domains of cognition and language. Study limitations are discussed

    Coccolithophore biodiversity controls carbonate export in the Southern Ocean

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    Southern Ocean waters are projected to undergo profound changes in their physical and chemical properties in the coming decades. Coccolithophore blooms in the Southern Ocean are thought to account for a major fraction of the global marine calcium carbonate (CaCO3) production and export to the deep sea. Therefore, changes in the composition and abundance of Southern Ocean coccolithophore populations are likely to alter the marine carbon cycle, with feedbacks to the rate of global climate change. However, the contribution of coccolithophores to CaCO3 export in the Southern Ocean is uncertain, particularly in the circumpolar subantarctic zone that represents about half of the areal extent of the Southern Ocean and where coccolithophores are most abundant. Here, we present measurements of annual CaCO3 flux and quantitatively partition them amongst coccolithophore species and heterotrophic calcifiers at two sites representative of a large portion of the subantarctic zone. We find that coccolithophores account for a major fraction of the annual CaCO3 export, with the highest contributions in waters with low algal biomass accumulations. Notably, our analysis reveals that although Emiliania huxleyi is an important vector for CaCO3 export to the deep sea, less abundant but larger species account for most of the annual coccolithophore CaCO3 flux. This observation contrasts with the generally accepted notion that high particulate inorganic carbon accumulations during the austral summer in the subantarctic Southern Ocean are mainly caused by E. huxleyi blooms. It appears likely that the climate-induced migration of oceanic fronts will initially result in the poleward expansion of large coccolithophore species increasing CaCO3 production. However, subantarctic coccolithophore populations will eventually diminish as acidification overwhelms those changes. Overall, our analysis emphasizes the need for species-centred studies to improve our ability to project future changes in phytoplankton communities and their influence on marine biogeochemical cycles.info:eu-repo/semantics/publishedVersio

    Changes in Nutritional Issues Over the Last 45 Years

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    The prospect of a lunar outpost to conduct science and learn how to live and work off the Earth is exciting. The nutritional sciences will focus on the issues of over all health, with emphasis on skeletal muscle health and prevention of radiation damage. There is a great deal of research needed to determine the nutritional and food component potential for preventing the changes that occur in space flight. Further research is also needed on the interactions of systems and countermeasures, such as protein-amino acid needs for enhancement of muscle protein synthesis while not being detrimental for bone health. The interrelationship between radiation exposure, nutrition, and food components has just begun

    Oral treatment with Eubacterium hallii improves insulin sensitivity in db/db mice

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    F.B. is supported by Swedish Research Council, Swedish Diabetes Foundation, Swedish Heart Lung Foundation, Swedish Foundation for Strategic Research, Knut and Alice Wallenberg foundation, Göran Gustafsson Foundation, Ingbritt and Arne Lundberg’s foundation, Swedish Heart Lung Foundation, Torsten Söderberg’s Foundation, Ragnar Söderberg’s Foundation, NovoNordisk Foundation, AFA insurances, and LUA-ALF grants from Västra Götalandsregionen and Stockholm County Council. F.B. is a recipient of ERC Consolidator Grant (European Research Council, Consolidator grant 615362—METABASE). W.M.d.V. is supported by the Finland Academy of Sciences (grants 137389, 141140 and 1272870 ), the Netherlands Organization for Scientific Research (Spinoza Award and SIAM Gravity Grant 024.002.002) and the European Research Council (ERC Advanced Grant 250172 MicrobesInside). M.N. is supported by a ZONMW-VIDI grant 2013 (016.146.327).Peer reviewedPublisher PD

    Discourse and identity in a corpus of lesbian erotica

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    This article uses corpus linguistic methodologies to explore representations of lesbian desires and identities in a corpus of lesbian erotica from the 1980s and 1990s. We provide a critical examination of the ways in which “lesbian gender,” power, and desire are represented, (re-)produced, and enacted, often in ways that challenge hegemonic discourses of gender and sexuality. By examining word frequencies and collocations, we critically analyze some of the themes, processes, and patterns of representation in the texts. Although rooted in linguistics, we hope this article provides an accessible, interdisciplinary, and timely contribution toward developing understandings of discursive practices surrounding gender and sexuality
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