The effects of the 2006 SEC executive compensation disclosure[]

The effects of the 2006 SEC executive compensation disclosure rules on managerial incentives

In 2006, the SEC amended the disclosure requirements for executive compensation and stock ownership. This paper examines the effects of these amendments on (1) the association between equity-based executive incentives and firm payout choice, and (2) the association between executive compensation and earnings management. We find that after the effective date of the SEC rules, the positive associations between executive stock option holdings and firm open-market repurchases, and between executive shareholdings and firm dividend payouts, have weakened. In addition, the positive associations between bonus and discretionary accruals, between bonus and real earnings management, and between equity compensation and real earnings management, have decreased. In general, these findings are consistent with the notion that the 2006 SEC disclosure rules lowered management’s self-interested actions by mitigating the information asymmetry between investors and managers.

13کارهایی که باید قبل از شاغل شدن انجام دهید

تصور کنید که به تازگی شغل تازه ای به شما پیشنهاد شده و شرکت جدید هم انعطاف پذیری کافی را در مورد زمان آغاز به کارتان از خود نشان میدهد. سوالی که مطرح میشود این است که برای شروع شغل جدیدتان به چه میزان زمان نیاز خواهید داشت؟ و قصد دارید با آن زمان خالی چه کارهایی انجام دهید؟ متخصصان کسب و کار به این باورند که دست کم یک هفنه تعطیلات قبل از شروع کار جدید به شما امکان میدهد تا از لحاط روانی خود را برای فصل تازه ای از زندگی حرفه ای تان آماده نمایید و به دهن خود استراحت دهید. 1سازماندهی امور شخصی: پیش از آنکه در محل کار جدیدتان استقرار یابید, زندگی شخصیتان را سازماندهی کنید تا استرس یک هفته نخست کاری خود را به حداقل میزانن مناسب خود برسانید. رایان کان بیان گذار گروه Hired در این رابطه میگوید <اگر تا آن زمان کارهای انجام نشده زیادی در منزل داشته اید که ذهنتان را به خود مشغول کرده بود,وقت آن رسیده تا آن امور نیمه تمام را به سرانجام برسانید. 2رسیدگی به قرارهای معوقه: مریم سالپیتر ,مربی کاریابی و مولف کتاب <نقش شبکه های اجتماعی در موفقیت > و <100 مکالمه برای موفقیت شغلی > در این رابطه میگوید فاصله زمانی که میان ترک یک شغل و آغاز کار جدید وجود دارد بهترین زمان برای انجام معاینات پزشکی عقب افتاده و دریافت مرسولاتی است که نیازمند حضور شما در منزل هستند . به علاوه میتوانید از این زمان برای انجام تمامی کارهایی استفاده کنید که پس از روع کار جدیدتان دیگر, فرصتی برای انجامشان نخواهید داشت.

Nursing Care and ECMO

Directly based on the principle of cardiopulmonary bypass (CPB), short-term circulatory support was developed to supplement heart and/or respiratory failure.Circulatory support is represented by two techniques closely related in their implantation but whose objectives are different. Extracorporeal membrane oxygenation (ECMO) aims to supplement failing lungs, while extracorporeal life support (ECLS) aims to support heart failure. ECMO will primarily affect oxygenation and decarboxylation of blood, while ECLS has a circulatory and a respiratory effect. By extension, the acronym ECMO is used for all short-term circulatory support techniques (under 1 month). To distinguish the two types of assistance, cannulation sites will be identifed. Venoarterial ECMO (ECMO-VA) is used to discuss about ECLS (heart failure or cardiopulmonary failure) and venovenous ECMO (ECMO-VV) to discuss about ECLS (respiratory failure only). The main difference from the commonly used CPB is that ECMO has no cardiotomy reservoir to store the blood. ECMO is therefore a closed circuit. This detail is important because this system is more dependent on the preload and afterload than CBP. The other difference is that CBP will be used over several hours while ECMO may be used for several days or weeks. In 1953, the frst heart–lung machine was used in humans . In 1972, the frst successful use of ECMO outside the operating room was reported . Initially developed for neonatal and paediatric use, these technologies have gradually been applied to adults, with disappointing initial results. A multicentre study evaluating its interest in respiratory failure found no difference from the control group .

Non-medical Prescribing in the United Kingdom

This book is intended for all innovators, policymakers and leaders who are considering implementing Non- medical Prescribing (NMP) both in the United Kingdom (UK) and further afield and, for practitioners who are working on the front line with patients. It covers historical perspective and current practice, with some pragmatic discussion and vision of where the practice of Non-medical Prescribing (NMP) might be going next. Contributors to the book discuss prescribing across the four divulged UK countries of Scotland, Wales, Northern Ireland and England. They have a range of academic, leadership and practice-based expertise and, are from the different professions representing some of the many and diverse disciplines where NMP is practised. There are many different fields of practice, and it would not be possible for the authors to represent all of these. It is up to the readers to take and transfer ideas and examples of good practice and policy making into their own areas using the scientific artistry and pragmatism that is needed in the world of health care today. What all of my co-authors share with you the reader is an enthusiasm for, and conviction of, the worth of NMP today, and ongoing into a changing world of health-care .

Primate Hearing and Communication

The diverse and well-studied order Primates serves as an excellent model for understanding the evolution of acoustic communication among mammals. Over the past 60 million years, primates have evolved into more than 300 extant species that range from nocturnal to diurnal, arboreal to terrestrial, and solitary to groups of thousands, and they range in body mass from the 30-g pygmy mouse lemur (Microcebus myoxinus) to the 175-kg eastern lowland gorilla (Gorilla beringei graueri). Nonhuman primates vary in their auditory sensitivity and perceptual capabilities and emit a wide range of often complex vocalizations. Some aspects of primate audition and vocalizations have been related to each other and/or phylogeny, anatomy, and ecology, but many aspects have yet to be fully understood. The integration of anatomical and behavioral data on acoustic communication, and the correlates thereof, have signifcant potential for reconstructing behavior in the fossil record, including that of humans. This volume presents a comprehensive review of nonhuman primate audition and vocal communication to bridge these closely related topics that are often addressed separately. The frst section of the book is a discussion of primate sound production, reception, and perception, as well as habitat acoustics in the environmental settings occupied by primates in the wild. The second section focuses on vocal communication in extant primates, including consideration of spectral analyses of primate calls and the evolutionary relationships among hearing, vocal communication, and human language. The goal for this comprehensive approach is to provide new insights into these related topics.

Psychiatry and the Law

As a student, trainee, or mental health practitioner, one may already have some inclination that understanding the law matters in the practice of psychiatry. But what is it exactly that makes the law so important? And why in psychiatry in particular ?State and federal laws have a signifcant impact on the practice of medicine. The practice of psychiatry is particularly affected as it is the most heavily legally regulated of all medical specialties . The reason is relatively simple: far more than any other medical discipline, the law grants psychiatrists the ability to deprive people of their civil liberties. Psychiatrists may force interventions on patients against their will—including hospitalization, medication, or even electroconvulsive therapy (ECT). Further, in a variety of settings, psychiatrists are tasked with determining whether patients lack the capacity to make certain decisions for themselves —including decisions related to medical care, fnances, and estate planning—and are in need of surrogate decision-makers. In some states, any physician may enact such privileges; however, in practice, psychiatrists are most often called upon to make these determinations . Thus, the privilege to override individuals’ rights to autonomy is subject to careful legal oversight and protections. So how does the law impact the practice of psychiatry? State and federal laws delineate the limited circumstances within which psychiatrists may deprive patients of their civil liberties. Patient autonomy is generally protected except in cases involving serious concerns about safety or well- being.

Management of Anemia

While kidney disease can be a result of many different etiologies, its functional marker is a rise in serum creatinine, a decline in estimated glomerular fltration rate (eGFR), or a change in urine to include proteinuria or proteinuria plus hematuria. Because serum creatinine is not linearly related to kidney function given that it is confounded by the amount of muscle mass of the person in which it is measured, itis necessary to estimate kidney function using one of three formulae that convert serum creatinine to estimated glomerular fltration rate (eGFR) or creatinine clearance (CrCl). The MDRD and CKD-EPI formulae are both used to calculate eGFR , while the Cockcroft-Gault formula can be used to calculate CrCl (Table 1.1). Both measures (eGFR and CrCl) are provided in units of milliliters per minute and measure how much blood is “cleaned” or “processed” by the kidney per minute. While there is no defned “normal” for eGFR and CrCl, key points to remember are that any values around 100 mL/min are likely not to represent a decline in kidney function. As eGFR and CrCl decline, an individual has less kidney function and more advanced levels of kidney disease and can be used to describe the stage of kidney disease for the individual (Table 1.2) .
Failed AntiReflux Therapy.[]

Failed Anti-Reflux Therapy

Initial and scarce attempts to operate the esophagus have been described since the seventeenth century, mostly due to traumatic injury ; however, the real history of esophageal surgery is relatively young compared to other organs. According to Fogelman and Reinmiller , esophageal surgery was both uncommon and poorly performed prior to the nineteenth century. This may be attributed to the fact that the esophagus is a peculiar organ. It has a unique anatomy: (1) important organs surround the esophagus in its entire length; (2) the esophagus crosses the neck, the chest, and the abdomen; (3) it lacks a serosa and its own artery, and (4) the lymphatic drainage is abundant and erratic . This leads to an exclusive surgical anatomy: (1) access routes to the esophagus may be variable and multiple; (2) oncologic margins are elusive; and (3) organs need to be prepared in order to replace it . Also, the esophagus has a distinctive physiology: (1) it is a digestive organ without known absorptive or endocrine functions; (2) it is bounded by two sphincters; and (3) it exhibits a motility pattern only at feed and different from other digestive segments.
Epigenetics of Infectious[]

Epigenetics of Infectious Diseases

Human papillomaviruses (HPVs) are important pathogens, as they are the cause of all cervical cancers and of subsets of vulval, anal, oral, and penile cancers. The viral genome is an 8 kb double-stranded circular DNA, which can replicate in various types of epithelial cells. HPV DNA shows changes of its methylation profile during the viral life cycle, namely “sporadic” and “polymorphic” DNA methylation associated with low transcription in basal cells of epithelia, and a lack of methylation in suprabasal cells associated with strong transcription. While these epigenetic changes of HPV DNA during the viral life cycle are still poorly understood, it has emerged that during progression of low-grade precursor lesions to malignant carcinomas, the HPV DNA becomes hypermethylated, probably since the viral genome recombines with the chromosomal DNA of the infected host cell. This methylation signal is intensely studied as a candidate biomarker for the diagnosis of HPV-associated lesions that have the potential to progress to cancer.
Integration of fuzzy AHP and interval type-2 fuzzy DEMATEL An[]

Integration of fuzzy AHP and interval type-2 fuzzy DEMATEL: An application to human resource management

The fuzzy analytic hierarchy process (fuzzy AHP) and fuzzy decision making trial and evaluation laboratory (fuzzy DEMATEL) have been used to obtain weights for criteria and relationships among dimensions and criteria respectively. The two methods could be integrated since it serves different purposes. Previous research suggested that the weights of criteria and the relationships among dimensions and criteria were obtained with the utilization of triangular type-1 fuzzy sets. This study proposes the integration of fuzzy AHP and interval type-2 fuzzy DEMATEL (IT2 fuzzy DEMATEL) where the interval type-2 trapezoidal fuzzy numbers are used predominantly. This new integration model includes linguistic variables in interval type-2 fuzzy sets (IT2 FS) and expected value for normalizing upper and lower memberships of IT2 FS .The integration was made when the weights obtained from fuzzy AHP were multiplied with expected values of IT2 fuzzy DEMATEL. The proposed integration method was tested to a case of human resources management (HRM). The results show that the criterion of education is more critical than the other criteria since it is a cause and directly influence HRM. The case study results verify the feasibility of the proposed method that suggested the criteria of education as the most influential criteria in managing human resources.