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  • 1
    Monograph available for loan
    Monograph available for loan
    Die Regeneration einer Zyklone über Nord- und Ostsee : (Analyse der Wetterepoche: 29. September bis 3. Oktober 1912) (1929)
    Leipzig : Noske
    Associated volumes
    Details Availability
    Call number: MOP Per 469(4,2)
    In: Veröffentlichungen des Geophysikalischen Instituts der Universität Leipzig
    Type of Medium: Monograph available for loan
    Pages: S. 50 - 116, IV Taf. , Ill., graph. Darst., Kt.
    Series Statement: Veröffentlichungen des Geophysikalischen Instituts der Universität Leipzig : Zweite Serie, Spezialarbeiten aus dem Geophysikalischen Institut und Observatorium 4,2
    Location: MOP - must be ordered
    Branch Library: GFZ Library
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  • 2
    Electronic Resource
    Electronic Resource
    CONTRADICTIONS ALONG THE COMMODITY ROAD TO ENVIRONMENTAL STABILIZATION: FORESTING GAMBIAN GARDENS (1995)
    Oxford, UK : Blackwell Publishing Ltd
    Antipode 27 (1995), S. 0 
    Details
    ISSN: 1467-8330
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Geography
    Notes: In the past decade a shift in ecological politics has set off a scramble to “protect” and “defend” putatively pristine ecosystems in Africa, Amazonia and Southeast Asia. This aggressive program bespeaks a new sense of manifest ecological destiny among environmental organizations and donors and has given rise to a “politics of stabilization” characterized by new forms of property and labor relationships. This paper traces the impact of ecological policies on commodity production in Gambia where communal market gardens run by women's groups are being converted into privatized orchards managed by male landholders in a state-directed, donor-funded initiative designed to meet stabilization goals. The zealous pursuit of commercial objectives has come at the expense of critical food entitlement and livelihood strategies which currently form the basis of the rural Gambian political economy. The paper uses this evidence to urge reconsidering the politics of environmental intervention.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1467-8330.1995.tb00283.x
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  • 3
    Electronic Resource
    Electronic Resource
    MANIFEST ECOLOGICAL DESTINIES: LOCAL RIGHTS AND GLOBAL ENVIRONMENTAL AGENDAS (1995)
    Oxford, UK : Blackwell Publishing Ltd
    Antipode 27 (1995), S. 0 
    Details
    ISSN: 1467-8330
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Geography
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1467-8330.1995.tb00282.x
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  • 4
    Electronic Resource
    Electronic Resource
    Evaluation of Physicochemical Parameters Important to the Oral Bioavailability of Peptide-like Compounds: Implications for the Synthesis of Renin Inhibitors (1995)
    s.l. : American Chemical Society
    Journal of medicinal chemistry 38 (1995), S. 1446-1455 
    Details
    ISSN: 1520-4804
    Source: ACS Legacy Archives
    Topics: Chemistry and Pharmacology
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1021/jm00009a005
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  • 5
    Electronic Resource
    Electronic Resource
    The impact of various factors on the personality, job satisfaction and turnover intentions of professional accountants (2001)
    Bingley : Emerald
    Managerial auditing journal 16 (2001), S. 234-245 
    Details
    ISSN: 0268-6902
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Recently, several studies have appeared in the literature that have investigated various hypotheses involving the relationships between ethnicity, gender, job satisfaction, turnover intentions, and the personality characteristic termed type A. Aims to examine the relationships between personality, job satisfaction and turnover intentions, and to determine if the moderating variables - ethnicity, gender, occupational setting, and level of decision making authority - have an impact on these relationships. The study was conducted using a modified meta-analysis. The analysis did not detect an overall significant relationship between personality and job satisfaction or turnover intentions, but did find an inverse relationship between job satisfaction and turnover intentions that was consistent with previously reported research. Neither gender nor ethnicity was found to be a significant moderating variable influencing the relationships between the primary variables; however, both occupational setting and level of decision making authority were found to have a significant impact on the relationships between the primary variables.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/02686900110389188
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  • 6
    Electronic Resource
    Electronic Resource
    Earnings management: evidence from SFAS No. 142 reporting (2005)
    Bingley : Emerald
    Managerial auditing journal 20 (2005), S. 47-54 
    Details
    ISSN: 0268-6902
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Purpose - To examine whether the provisions of SFAS No. 142 allow for the earnings management technique termed "big bath" and whether firm size plays a role in earnings management. Design/methodology/approach - A random selection of companies with December 31, 2002 fiscal year-ends yielded 120 firms that reported goodwill impairments in 2002 and 82 firms that did not. The firms are then stratified into two groups. Analysis consists of measuring the magnitude of the 2002 goodwill impairment loss, comparing financial metrics of impaired and non-impaired firms, and calculating the proportion of firms with negative versus positive earnings. Findings - The results suggest that SFAS No. 142 adoption allowed companies to engage in earnings management. Findings indicate that small firms experienced a significantly greater negative impact and were much more likely than large firms to take big bath charges. Originality/value - This study provides evidence on the use of newly issued accounting standards to manage earnings.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/02686900510570696
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  • 7
    Electronic Resource
    Electronic Resource
    The disclosure of information on market risk: evidence from the Dow 30 (2002)
    Bingley : Emerald
    Managerial auditing journal 17 (2002), S. 438-451 
    Details
    ISSN: 0268-6902
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: In 1997, the Securities and Exchange Commission (SEC) issued new disclosure rules in an amendment to Regulation S-X. This release requires the disclosure of both qualitative and quantitative information about market risk by all companies registered with the SEC for annual periods ending after 15 June 1998. Larger companies, with market capitalizations in excess of $2.5 billion, banks, and thrifts were required to apply the regulation's provisions for annual periods after 15 June 1997. This paper presents results of an analysis of the market risk disclosures by the Dow 30 companies for 1997. The provisions of the amendment requiring the disclosure of qualitative information about market risk by were generally followed by all of the companies contained in the DOW 30. Compliance with the other aspects of the amendment was mixed. These failures might be attributed to confusion over the provisions of the amendment. The results of this study indicate that further evidence is needed on the ability of companies to follow the provisions of the amendment.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/02686900210444789
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  • 8
    Electronic Resource
    Electronic Resource
    The disclosure of information on derivatives under SFAS No. 133: Evidence from the Dow 30 (2004)
    Bingley : Emerald
    Managerial auditing journal 19 (2004), S. 669-680 
    Details
    ISSN: 0268-6902
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Statement of Financial Standards No. 133 (SFAS No. 133), "Accounting for derivative instruments and hedging activities" became effective for all publicly held companies for fiscal periods starting after 15 December 2000. Consequently, 31 December 2001 was the first reporting date for most companies under its provisions. This study examines the annual reports of the 30 companies that comprise the Dow Jones Industrial Average to determine the extent to which these companies complied with the provisions of SFAS No. 133. A surprising finding was that a large number of the sample companies reported that the effect of their hedging activities was immaterial. The study also found that the information disclosed about the derivatives held by the sample of companies was scattered throughout their annual reports, hard to understand, difficult to follow and lacked uniformity. It was concluded that it would take a great deal of effort for even a reasonably informed reader of the financial statements to gather and analyze the information relating to a company's use of derivatives, and as a result the desired level of financial transparency on the use of derivative financial instruments is not being achieved. It is recommended that a more uniform reporting format be developed and used.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/02686900410537784
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  • 9
    Electronic Resource
    Electronic Resource
    Audit technology structures' effect on probabilistic judgement (1996)
    Bingley : Emerald
    Managerial auditing journal 11 (1996), S. 17-24 
    Details
    ISSN: 0268-6902
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Attempts to assess the impact of structured and unstructured audit approaches on the auditor's professional judgement. The auditor's use of judgement was measured by using the anchoring and adjustment instrument developed by Biddle and Joyce and the representativeness and protectiveness instrument developed by Uecker and Kinney. To ascertain the effect of audit technology on probabilistic judgement in auditing, 78 employees of ten offices of national Certified Public Accountant (CPA) firms - 40 from unstructured firms and 38 from structured ones - were surveyed. Findings indicate that public accountants' probabilistic judgements were influenced by their firms' audit technology structure and that the imposition of structure caused auditors to rely more on provided cues than on the use of judgement. These results help support Mintzberg's suggestion that CPA firms modify their audit approaches to fit specific situations. For example, they should use structured approaches for clients with continuing good earnings announcements and less-structured approaches for poorly performing clients.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/02686909610115213
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  • 10
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    Unknown
    Riggs, "Accounting: A Survey" (Book Review) (1981)
    Menasha, Wis. : Periodicals Archive Online (PAO)
    The Accounting Review. 56:4 (1981:Oct.) 1012 
    Details
    ISSN: 0001-4826
    Topics: Economics
    Description / Table of Contents: BOOK REVIEWS, PHILIP E. MEYER, Editor
    Notes: Departments
    URL: http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&res_dat=xri:pao:&rft_dat=xri:pao:article:5030-1981-056-04-000044
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