In this paper, we investigate the link between audit committees and earnings management providing a more comprehensive simultaneous analysis of the influence of audit committee features using a sample of 485 firm-years from Singapore's publicly traded firms during the 2000 2001 calendar period. Empirical findings indicate firms with a higher proportion of independent audit committee members are more effective at constraining earnings management. Firms with audit committees that are more diligent and/or lack the presence of independent directors serving simultaneously on (...) a substantial number of boards and committees are more effective at constraining earnings management. These findings are robust to alternative income-incentives facing corporate management. Overall, our findings have implications for stakeholders, regulators, and corporate governance. For example, our findings infer policymakers may need to focus on other audit committee characteristics to strengthen the committee's ability to constrain earnings management rather than continue the present fixation with independence. (shrink)

The lettering of this inscription begins at the very top of the block, just below the straight edge, and stops half-way down the block, the lower part being smoothed but uninscribed. As the inscription is not set centrally on the block, it is probably the continuation of an inscription which ran on a block once superimposed upon it. Doubtful letters are those which are marked by the dot underneath; and W. Peek reported in Ath. Mitt. lxvi, 200 n. 2, that (...) he had seen the top of the v which Vollgraff suggested in the restorationThe inscription is dated to the seventh century B.C. by epigraphists. The stone itself was seen in 1729 by Fourmont and rediscovered in 1928 by Vollgraff; it was in the wall of a Venetian tower on the Larissa or acropolis of Argos. No one knows whence the Venetians had taken it. Therefore Vollgraff's suggestion that it had originally been set up in porta arcis regiae is no more than an attractive speculation. (shrink)

The aim of the study was to determine the acceptance and perception of Nigerian patients to medical photography. A self-administered questionnaire was distributed among Nigerian patients attending oral and maxillofacial surgery and plastic surgery clinics of 3 tertiary health institutions. Information requested included patients' opinion about consent process, capturing equipment, distribution and accessibility of medical photographs. The use of non-identifiable medical photographs was more acceptable than identifiable to respondents for all purposes (P = 0.003). Most respondents were favourably disposed to (...) photographs being taken for inclusion in the case note, but opposed to identifiable photographs being used for other purposes most especially in medical websites and medical journals. Female respondents preferred non-identifiable medical photographs to identifiable ones (P = 0.001). Most respondents (78%) indicated that their consent be sought for each of the outline needs for medical photography. Half of the respondents indicated that identifiable photographs may have a negative effect on their persons; and the most commonly mentioned effects were social stigmatization, bad publicity and emotional/psychological effects. Most of the respondents preferred the use of hospital-owned camera to personal camera/personal camera-phone for their medical photographs. Most respondents (67.8%) indicated that they would like to be informed about the use of their photographs on every occasion, and 74% indicated that they would like to be informed of the specific journal in which their medical photographs are to be published. In conclusion, non-identifiable rather than identifiable medical photography is acceptable to most patients in the studied Nigerian environment. The use of personal camera/personal camera-phone should be discouraged as its acceptance by respondents is very low. Judicious use of medical photography is therefore advocated to avoid breach of principle of privacy and confidentiality in medical practice. (shrink)

This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work. This work is in the public domain (...) in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant. (shrink)

In C.Q. xliii , p. 126, Messrs. Klos and Minio-Paluello write: ‘Burnet's and Robin's collations of W… differ for the text of the Phaedo in about 130 readings of a more than orthographical interest. A new inspection of the manuscript has shown that Robin very often corrected Burnet, but added some twenty mistakes.’ As this may give a false impression of Burnet as a collator, it will be well to recall Burnet's own statement in C.Q. xiv , p. 132: ‘He (...) [Wilamowitz] says that my collations of W are inadequate, and have been shown to be so by Schoene for the Symposium, and by Hensel for the Theaetetus and Politicus. As he refers his readers to my Prefaces , he has presumably read them, and ought to have known that I never collated W at all or even saw it.’. (shrink)

Pucelle tries to show how the idea of personal liberty is central to Green's ethics. Green's criticisms of other philosophers and the historical context of his philosophy are especially well handled. --W. L. M.