Legal Consequences of Earnings Components Management

This paper investigates how manipulating different earnings components will affect the likelihood of accounting-related shareholder litigation. Firms can manipulate earnings upward by accelerating revenue recognition, understating expenses, and overstating gains associated with special items. Firms can manipulate earnings downward by delaying revenue recognition, overstating expenses, and overstating losses associated with special items. This paper finds that firms accelerating revenue recognition or taking abnormal large losses through special items are more likely to be associated with accountingrelated shareholder litigation. Such association only exists in the post-PSLRA period

Rasgando la Piel: Tatuajes, Cuerpos y Significados

La modificacion corporal mediante el tatuaje se realiza con diferentes propositos y distintas motivaciones. Esta practica es muy comun en nuestra sociedad puertorriquena; no obstante, ha sido escasamente estudiada. Como resultado de esto, se desarrollo una investigacion con los objetivos de explorar la constitucion narrativa, el cambio de significado personal y social, y la percepcion de trabajadores/as sociales que subyace a la practica de tatuarse el cuerpo. Estos aspectos fueron estudiados entre personas tatuadas, no tatuadas y trabajadores/as sociales mediante la implantacion de un diseno exploratorio. Se espera que los hallazgos encontrados logren contribuir al interes en la realizacion de futuras investigaciones sobre el tipo de estigma relacionado al tatuaje y las repercusiones sociales que trae consigo

Dendritic cell-based vaccines: Shining the spotlight on signal 3

Dendritic cell (DC)-based anticancer vaccines have yielded disappointing results in a multitude of clinical trials. New data suggest that the clinical efficacy of DC-based vaccines may be dependent on the paracrine production of interleukin-12 in the course of antigen presentation and the consequent development of therapeutic Type 1 CD8(+) T-cell immunity

Prevalencia de infección por Helicobacter pylori en personal asistencial del hogar Padre Vito Guarato y su relación con la aplicación de medidas de bioseguridad

Esta investigación trata acerca de la prevalencia de infección por Helicobacter pylori y la aplicación de medidas de bioseguridad en el personal asistencial del Hogar Padre Vito Guarato. Para esto, se realizó un estudio descriptivo transversal donde se presentan los datos obtenidos a través de la realización de una encuesta guiada, llamada “Identificando dispepsia en una población griega” y la detección de antígeno en heces para Helicobacter pylori al personal de enfermería, cuidadores y manipuladores de alimentos. Encontrando una positividad a la infección por Helicobacter pylori del 61.7% en la población en estudio, lo que permitió realizar recomendaciones a la institución, acerca de la práctica de las medidas de bioseguridad orientadas a la disminución del riesgo de adquirir enfermedades transmisibles, cuidador-residente o residente-cuidador

Moisture Fluxes Derived from EOS Aqua Satellite Data for the North Water Polynya Over 2003-2009

Satellite data were applied to calculate the moisture flux from the North Water polynya during a series of events spanning 2003-2009. The fluxes were calculated using bulk aerodynamic formulas with the stability effects according to the Monin-Obukhov similarity theory. Input parameters were taken from three sources: air relative humidity, air temperature, and surface temperature from the Atmospheric Infrared Sounder (AIRS) onboard NASA's Earth Observing System (EOS) Aqua satellite, sea ice concentration from the Advanced Microwave Scanning Radiometer (AMSR-E, also onboard Aqua), and wind speed from the ECMWF ERA-Interim reanalysis. Our results show the progression of the moisture fluxes from the polynya during each event, as well as their atmospheric effects after the polynya has closed up. These results were compared to results from studies on other polynyas, and fall within one standard deviation of the moisture flux estimates from these studies. Although the estimated moisture fluxes over the entire study region from AIRS are smaller in magnitude than ERA-Interim, they are more accurate due to improved temperature and relative humidity profiles and ice concentration estimates over the polynya. Error estimates were calculated to be 5.56 x10(exp -3) g/sq. m/ s, only 25% of the total moisture flux, thus suggesting that AIRS and AMSR-E can be used with confidence to study smaller scale features in the Arctic sea ice pack and can capture their atmospheric effects. These findings bode well for larger-scale studies of moisture fluxes over the entire Arctic Ocean and the thinning ice pack

SOPAC 2002 IGS Analysis Center Report

The Scripps Orbit and Permanent Array Center (SOPAC) at the Scripps Institution of Oceanography (SIO) has been producing precise satellite orbits, Earth Orientation Parameters, and station positions since 1991 when the Permanent GPS Geodetic Array (PGGA) project was initiated in southern California. SOPAC has been an analysis center from the inception of IGS. This report covers the activities between 2000 and 2002, and will focus on SOPAC s GPS analysis strategy, changes in the software/procedure, and a review of some of the results