2,844 research outputs found
Local Economic Development as a Game: We’re Caught in a Trap, I Can’t Walk Out …
This paper uses game theory to analyze the practice of offering incentives to attract new firms to localities. It demonstrates that in trying to attract firms localities are faced with something like a prisoner’s dilemma: they are compelled to offer incentives but would be better off if they could agree not compete for firms. The dilemma that localities face explains why the bidding war for firms continues to escalate despite calls by economists and politicians for disarmament
Age and Growth of Larval and Juvenile Atlantic Croaker, Micropogonias Undulatus, from the Middle Atlantic Bight and Estuarine Waters of Virginia
Sagittal otoliths were used to determine age and growth of 605 larval and juvenile Atlantic croaker, Micropogonias undulatus, collected in the Middle Atlantic Bight and estuarine waters of Virginia. This study is the first to use age-based analysis for young Atlantic croaker collected in this region. A Laird-Gompertz model (r2=0.95) was used to describe the growth of Atlantic croaker up to 65 mm standard length (SL) and 142 days (t): SL((t)) = 2.657 exp (4.656 [1-exp (-0.0081t)]); where SL((t)) = standard length at day t. Spatial and temporal patterns in the size and age of Atlantic croaker showed a pattern of inshore immigration from offshore spawning grounds, and faster early-season growth compared with late-season growth. Back-calculated hatching dates of Atlantic croaker collected in Virginia estuaries indicated a protracted spawning period over 8 months, from early July 1987 to early February 1988, with at least 82% of spawning occurring from August to October. Regression analysis indicated that early-spawned larvae (July through August) grew more than 39% faster than late-spawned larvae (September through February). Lapillar and sagittal otoliths were compared with light microscopy; ages were under-estimated with lapillar otoliths, which were particularly inadequate in determining the age of older juveniles. The relation between SL and sagittal otolith maximum diameter was best described by a fourth order polynomial (r2=0.99) and faster-growing Atlantic croaker had larger otoliths (12%) than the same size slower-growing fish
The Role of the Auditor in Managing Public Disclosures: Audit Opinion Modifications for Potentially Misleading Information in Documents Containing Audited Financial Statements
We investigate empirically the incidence of auditor modification of audit reports for misleading information included in other documents containing audited financial statements. Professional standards (specifically, SAS No. 8) require modification of the auditor\u27s report for annual report information considered to be materially inconsistent in content or in manner of disclosure with information contained in the financial statements. Exhaustive data base key word searches for phrases that would be associated with such report modifications did not reveal a single instance in which other information accompanying audited financial statements was considered materially misleading since the implementation of SAS No. 8 (1975). Despite this finding, numerous examples from recent research identify what appear to be potentially misleading disclosures in annual reports. Using examples from these studies, we surveyed CPAs and financial statement users and found that that four of the five issues presented were seen as misleading. More authoritative guidance and/or more awareness on the part of auditors may be in order
Girls’ education - causes for dropout of adolescents
Many states in India have made impressive strides
to ensure that children, especially girls, go to school
and stay there for as long as possible. In Karnataka,
thousands of socially vulnerable girls study at the
Kasturba Gandhi Balika Vidyalaya (KGBV) residential
schools in over 70 taluks, completing 8th standard
and then moving to regular schools or to the
Rashtriya Madhyamik Shiksha Abhiyan (RMSA)
residential schools under the Sarva Shiksha
Abhiyan, one of the largest social sector initiatives.
But is this sufficient? Why do girls continue to drop
out of school?
Recent research shows that in Karnataka over 30%
of girls are married before the age of 18, despite
efforts by both Government and civil society to
promote higher age at marriage, build awareness on
the huge disadvantages of child marriage to the
individual, family and society, empower child
protection systems by appointing, training and
equipping child protection officers and local
government bodies with laws and powers to
prevent child marriage
Instructor Guides, TIGERS ADVANCE Trailblazers: Provost’s Mentoring Initiative for Faculty Session 2: Mentoring (Hierarchical & Mutuality) & Adaptive Leadership
TIGERS ADVANCE: Transforming the Institution through Gender Equity, Retention and Support, is a National Science Foundation (NSF) funded innovative and systematic institutional transformation approach to reduce gender inequality and improve opportunities for all early and mid-career faculty at Clemson, both men and women
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