This study seeks to examine the determinants of revenue manipulation by focusing on factors that have unique implications for revenue. Based on a sample of financial restatements arising from aggressive accounting, I control for general earnings management incentives by comparing revenue restatement firms with non-revenue restatement firms. I predict and find that firms with (i) higher growth p...

Habitat distribution and seasonal occurrence of carabid beetles were determined using pitfall traps in 1999 and 2000 in the temperate forest zone of the Dongling Mountain, North China. Eight sites differing in vegetation and moisture were selected so as to represent four habitat types. Carabid assemblages of the six forested habitats (lowland, upland and coppice) were more similar to each other...

This paper presents a geomorphological map of the Hérens valley in the Western Swiss Alps. With an area of 270 km and altitudes ranging from 470 to 4357 m a.s.l., this valley is one of the main secondary catchments of the Upper Rhône valley. The high differences in altitudes, combined with a varied geology, create an important geomorphic diversity. The main processes active in mountain areas, t...

As troves of microbiome sequencing data provide improved resolution of patterns of microbial diversity, new approaches are needed to understand what controls these patterns. Many microbial ecologists are using cultivated model microbial communities to address this challenge. These systems provide opportunities to identify drivers of microbiome assembly, but key challenges and limitations need t...

Kingman Regional Medical Center of Kingman, Ariz., is a 235-bed rural hospital serving a fast-growing community with expanding healthcare needs. Like most hospitals and health systems, Kingman Regional faces the challenge of rising expenses and declining levels of payment. In 2007, the hospital improved its financial performance by correcting widespread procedural and systems issues that were c...