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  • 1
    Monograph available for loan
    Monograph available for loan
    Forestry and environmental change : socioeconomic and political dimensions (2005)
    Wallingford, Oxfordshire, UK : Cambridge, MA : CABI Pub. in association with the International Union of Forestry Research Organizations
    Details Availability
    Call number: PIK W 510-05-0272
    Type of Medium: Monograph available for loan
    Pages: p. cm
    ISBN: 0851990029
    Series Statement: IUFRO Research Series 11
    Note: Hoen, H. F. (Hans Fredrick)
    Branch Library: PIK Library
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  • 2
    Electronic Resource
    Electronic Resource
    An Exploration of the MBO-Financier Relationship (1994)
    Oxford, UK : Blackwell Publishing Ltd
    Corporate governance 2 (1994), S. 0 
    Details
    ISSN: 1467-8683
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Political Science , Economics
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1467-8683.1994.tb00050.x
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  • 3
    Electronic Resource
    Electronic Resource
    A Simulated Lending Decision with External Management Audit Reports (1994)
    Bradford : Emerald
    Accounting, auditing & accountability journal 7 (1994), S. 73-93 
    Details
    ISSN: 0951-3574
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: An external management audit is an independent examination of anorganization resulting in a statement to external users on theperformance of the management function. A simulated corporate overdraftdecision was posted to 354 bankers with three groups of 118 bankersreceiving the same package of information but with different auditreports namely a financial audit report only, a favourable managementaudit report and an adverse management audit report. The response ratewas 58 per cent (205 respondents). Conclusion overall that the bankers'overdraft decisions were statistically significantly related to theaddition of an adverse management audit report. The reasons given by thebankers for their corporate overdraft decisions also suggest thatbankers would be interested in and would use external management auditreports.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/09513579410069858
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  • 4
    Electronic Resource
    Electronic Resource
    The expanded audit report - a research study within the development of SAS 600 (1997)
    Bradford : Emerald
    Accounting, auditing & accountability journal 10 (1997), S. 702-717 
    Details
    ISSN: 0951-3574
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Reports research results which were presented to the Working Party of the Auditing Practices Board, which developed Statement of Auditing Standards 600 on the expansion of the audit report. Provides a brief discussion of the working party's reception of the research. Results revealed that, with the short audit report used in the UK until September 1993, a gap existed between auditors and users with 14 of the 18 audit dimensions having statistically significant differences. An expanded audit report (a British version of SAS 58 constructed by the authors) changed users' perceptions although ten of these 18 dimensions still had statistically significant differences between the users and the auditors. Expansion of the audit report is only a partial "solution" and needs to be combined with other measures, such as changing audit activities. An analysis of the dimensions for which users' perceptions of the audit are enhanced shows that expansion of the audit report allows the audit profession to enhance its status without any change in actual audit activities or auditor accountability.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/09513579710367953
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  • 5
    Electronic Resource
    Electronic Resource
    Concerning the Thermodynamic Correction for an Air-Thermometer (1898)
    [s.l.] : Nature Publishing Group
    Nature 58 (1898), S. 77-78 
    Details
    ISSN: 1476-4687
    Source: Nature Archives 1869 - 2009
    Topics: Biology , Chemistry and Pharmacology , Medicine , Natural Sciences in General , Physics
    Notes: [Auszug] IT is common in works on thermodynamics to give a formula for the thermodynamic correction applicable to an air-thermometer; the following is substantially the usual proof. Accepting thef current theory of the JouleThomsoje^toe^| ments, we may show that. t o dt- 5/ where k is the ...
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1038/058077d0
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  • 6
    Electronic Resource
    Electronic Resource
    The public sector audit expectations gap in Bangladesh (2005)
    Bingley : Emerald
    Managerial auditing journal 20 (2005), S. 893-908 
    Details
    ISSN: 0268-6902
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: PurposeTo explore whether there is an audit expectations gap in the public sector between the Comptroller and Auditor General's (CAG) auditors in Bangladesh and the users of the CAG reports namely the Public Accounts Committee (PAC) of the Parliament that examines the CAG audit reports and the international funding agencies (IFAs) that provide external funding in the public sector in Bangladesh.Design/methodology/approachThe perceptions of CAG auditors and users of their reports were explored using a questionnaire based on a theoretical framework of accountability and six related audit concepts.FindingsThere were statistically significant differences in perceptions between 17 CAG auditors and the 15 members of the PAC on 13 of the 25 variables and between these 17 CAG auditors and nine representatives of the IFAs on 14 of these variables.Research limitations/implicationsThe relatively small number of respondents to this questionnaire is a limitation of this research project.Practical implicationsBetter training for the CAG auditors into their report users' information requirements and expectations and better training for the members of the PAC and the representatives of the IFAs coupled with more cooperation between the CAG auditors, the PAC and the IFAs might help to reduce this audit expectations gap in the public sector in Bangladesh.Originality/valueThis is the first time that statistical evidence has confirmed the existence of an audit expectations gap between CAG auditors and users of their audit reports in the context of the public sector.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/02686900510619719
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  • 7
    Electronic Resource
    Electronic Resource
    The Definition of Aggression (1970)
    [s.l.] : Nature Publishing Group
    Nature 228 (1970), S. 193-193 
    Details
    ISSN: 1476-4687
    Source: Nature Archives 1869 - 2009
    Topics: Biology , Chemistry and Pharmacology , Medicine , Natural Sciences in General , Physics
    Notes: [Auszug] SIR,-In his article in Nature (227, 1006; 1970) reviewing trends in neuroscience, F. O. Schmitt considers the role which neurophysiological investigations may play in the understanding and control of social behaviour, and of aggression in particular. I do not wish to challenge the methodology nor ...
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1038/228193c0
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  • 8
    Electronic Resource
    Electronic Resource
    The occurrence of flowering and fruiting on individual trees over 3 years and their effects on subsequent crown condition (1994)
    Springer
    Trees 8 (1994), S. 139-150 
    Details
    ISSN: 1432-2285
    Keywords: Picea abies ; Picea sitchensis ; Pinus sylvestris ; Fagus sylvatica ; Fruit production
    Source: Springer Online Journal Archives 1860-2000
    Topics: Biology , Agriculture, Forestry, Horticulture, Fishery, Domestic Science, Nutrition
    Notes: Summary The level of fruiting in four forest trees species (Picea sitchensis, P. abies, Pinus sylvestris and Fagus sylvatica) was monitored in Great Britain over the period 1989–1991. In addition, assessments of crown transparency were available for many of the trees for 1987 and 1988. The monitoring period encompassed severe summer droughts in 1989 and 1990, with wetter conditions in 1991. Variations in the level of fruiting in spruce and beech (Fagus sylvatica L.) were seen, with a marked peak in 1990. No pattern was apparent in Scots pine (Pinus sylvestris L.). Coning, which was greater in trees with the least transparent crowns, had no discernible effect on the crown transparency of the conifers. Cupule production in beech was greatest in trees with the most transparent crowns, and trees with high numbers of cupules in 1990 tended to have greater crown dieback recorded in 1991.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1007/BF00196638
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  • 9
    Electronic Resource
    Electronic Resource
    Book reviews (1990)
    Springer
    GeoJournal 20 (1990), S. 75-80 
    Details
    ISSN: 1572-9893
    Source: Springer Online Journal Archives 1860-2000
    Topics: Geography
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1007/BF02440058
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  • 10
    Electronic Resource
    Electronic Resource
    Sulphur contents of conifer needles in Great Britain (1989)
    Springer
    GeoJournal 19 (1989), S. 63-66 
    Details
    ISSN: 1572-9893
    Source: Springer Online Journal Archives 1860-2000
    Topics: Geography
    Notes: Abstract There is currently a lack of convincing evidence linking air pollution and tree health in Great Britain. Field surveys have not revealed a clear association between the spatial distribution of crown thinning and air pollution; the crown condition of some species is apparently better in more polluted areas. This has been attributed to the confounding effects of climate, which is known to have a marked effect on crown condition. In this study, analysis of total sulphur contents of needles ofPicea sitchensis ((Bong.) Carr.),P. abies ((L.) Karst.) andPinus sylvestris (L.) reveals marked patterns that are correlated with modelled atmospheric concentrations of sulphur dioxide. Correlations with other indices of sulphur pollution, including wet and dry deposition and sulphate aerosol concentrations, are less consistent. However, no association has been found between the sulphur contents of needles and the crown densities of trees in Britain.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1007/BF00620550
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