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)

Hegel attempts both to give evil its metaphysical due and to give it intelligibility within a processive idealistic system. To accomplish these ends, he consistently employs the contrast between the natural and the free act of the subject and the contrast between the particular and the universal. He places these contrasts within the situation of an original and presupposed unity of spirit that itself is the ground of the mediation required for thinking freedom, for evil, and for ultimate reconciliation. He (...) argues for evil’s ultimate intelligibility in terms of its necessity as a consequent moment in the development of spirit from its ground; he resolves problems of evil’s penultimate irrationality in terms of its unstable contradictory elements in spirit’s history which is not yet fully concrete, a simultaneity of “ought to be” and “ought not to be” in the sense that the instability must be surpassed but not that it should never have been. The aims of this paper will be to summarize and evaluate Hegel’s efforts to give evil both significance and intelligibility within his system and to estimate if a system of progressive idealism contributes a philosophically new dimension to the problem of evil in a universe. (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)

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)

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)

The author, who is highly sympathetic toward her subject, follows Bentham's career from his birth until 1792. She divides these years into the Benthamite categories of learning, knowing and doing. She clearly shows Bentham's debt to Bacon and the philosophes, the origins of his adherence to democracy, the development of his logical innovations out of his legal concerns, and the growing split between his popular writings and the more complex, often more philosophically sophisticated arcana.--W. L. M.

This is a collection of seventeen articles, beginning with the 1945 essay, "De la Justice." Repeatedly emphasized are Perelman's opposition to "the absolutist ideal" and his insistence on the importance of linguistic considerations in reasoning. The theme of the final article, "what a reflection on law can contribute to the philosopher" epitomizes the spirit of the volume as a whole. The better part of this collection, it should be noted, has been published in English under the title, The Idea of (...) Justice and the Problem of Argument.—W. L. M. (shrink)

C. I. Lewis and Hans Reichenbach are the contemporaries selected for special study to support the thesis that a carefully redrawn Kantianism is still viable in logic and philosophy of science. The synthetic a priori is reinterpreted as the assumption that conceptual systems can be used to organize the data of sensuous awareness. The doctrine of the Ding-an-sich is defended.--W. L. M.

We introduce a quantum state representation of the information being processed in neuronal structures. The movement of information from one such structure to a second is characterized as a measurement of the first structure by the second. The value of such a measurement is an observable property of matter. The associated collapsed quantum state, a dual encoding of that measurement, is a non-observable property of matter. The quantum measurement collapse process itself is shown to be a form of experience of (...) the measurement process in terms of which a model and explanation of consciousness is formulated. Using model neurons we show how neuronal information processing effects may be given a quantum characterization. The techniques developed are employed to frame a model of qualia. (shrink)

Li Zehou , a former professor of philosophy at Beijing University and a member of the Chinese Academy for Social Sciences in Beijing, is widely recognized as one of the most important thinkers in post-Mao China and "the leader of the Chinese Enlightenment" of the 1980s.1 One of the signatories of a petition to the government during the 1989 democracy movement, he was castigated in the official press after the crackdown and accused of being a proponent of "bourgeois liberalism." Li (...) left China in 1992 and has lived abroad ever since, returning only for occasional visits. He has been a guest professor at various Western universities and continues to publish academic writings, adding to his already voluminous Collected Works published in Taiwan a few years ago.2 At present he teaches at Boulder University in Colorado. (shrink)

The question whether τυγχνω can be used forτυγχνω ν in Attic Prose has been differently answered by different scholars. Phrynichus held that it could not, and Porson followed him. The generality of modern scholars, however, have taken the other view—so, e.g., Locella, Heindorf, Lobeck, Ast, Schneider, Madvig, Stallbaum, Krüger, W. H. Thompson, Rutherford, Jebb, Adam, Kühner-Gerth. The object of the present note is to show that the ‘modern’ view, if it is to be maintained, must be based on other evidence (...) than that hitherto given for it. (shrink)