A model to explain the dynamic characters of earnings management was developed based on the interactionamong several firms’ disclosure policies. Under the condition of incomplete information, each firm’s earnings ma...A model to explain the dynamic characters of earnings management was developed based on the interactionamong several firms’ disclosure policies. Under the condition of incomplete information, each firm’s earnings man-agement will be influenced by the earnings disclosure policies of other firms. It can lead to "herd behavior" of earningsmanagement. This paper studies the relationship between earnings manipulation and rights issue policy based on thedistribution of earnings after management. The results indicate that Chinese listed companies trend towards controllingROE in the narrow ranges just above 6% and 10% .Therefore, "herd behavior" exists in the earnings management.展开更多
The main goal of food security is for individual to be able to obtain adequate and quality food needed at all times, and to utilise the food to meet the body needs. Kundi is a relish Intermediate Moisture Meat （dried...The main goal of food security is for individual to be able to obtain adequate and quality food needed at all times, and to utilise the food to meet the body needs. Kundi is a relish Intermediate Moisture Meat （dried meat） product, produced in the Northern part of Nigeria. 2-3 years old male Camelus dromedarius and White Fulani animals were used for this study, 2 kg of semimembranous muscles from each animal were used, and trimmed of all external fat, connective tissues and bones. Meat samples were cut in sizeable pieces of weight ranges 70-90 grams of 6-8 cm and kept in the refrigerator for 24 hours. Fresh meat cuts were boiled for 20 minutes at 100 ~C, seasoned and oven dried for 3 hours at 170 ~C. This study assessed the proximate composition of fresh and dried meat （Kundi） products and their sensory evaluation in a completely randomized design. The results showed that fresh camel meat had 74.55% and 21.96% significantly （P 〈 0.05） higher in moisture and protein content than 72.69% and 18.96% of fresh beef, while fresh beef had higher （P 〈 0.05） ether extract （6.34%） than fresh camel meat （2.39%）. Laboratory Prepared Beef Kundi （LPBK） had the highest （P 〈 0.05） value in moisture content 35.09% followed by Laboratory Prepared Camel ＇Kundi＇ （LPCK） with 33.21% while Commercial Kundi （CK） had the least. Protein obtained was inversely proportionally to moisture content. Ether extract for LPCK and LPBK were statistically similar （P 〉 0.05） and both were lower （P 〈 0.05） than value obtained for CK. The results obtained for sensory evaluation showed that the panelist rated seasoned Kundi to have the highest significant （P 〈 0.05） valve for tenderness, flavour, colour, juiciness, texture and acceptability with values 6.50, 5.30, 6.50, 6.53, 6.30 and 7.00 respectively. Study showed that dry meat products （Kundi） is of high nutritional qualities, and could be of a great relevance; to food security.展开更多
文摘A model to explain the dynamic characters of earnings management was developed based on the interactionamong several firms’ disclosure policies. Under the condition of incomplete information, each firm’s earnings man-agement will be influenced by the earnings disclosure policies of other firms. It can lead to "herd behavior" of earningsmanagement. This paper studies the relationship between earnings manipulation and rights issue policy based on thedistribution of earnings after management. The results indicate that Chinese listed companies trend towards controllingROE in the narrow ranges just above 6% and 10% .Therefore, "herd behavior" exists in the earnings management.
文摘The main goal of food security is for individual to be able to obtain adequate and quality food needed at all times, and to utilise the food to meet the body needs. Kundi is a relish Intermediate Moisture Meat （dried meat） product, produced in the Northern part of Nigeria. 2-3 years old male Camelus dromedarius and White Fulani animals were used for this study, 2 kg of semimembranous muscles from each animal were used, and trimmed of all external fat, connective tissues and bones. Meat samples were cut in sizeable pieces of weight ranges 70-90 grams of 6-8 cm and kept in the refrigerator for 24 hours. Fresh meat cuts were boiled for 20 minutes at 100 ~C, seasoned and oven dried for 3 hours at 170 ~C. This study assessed the proximate composition of fresh and dried meat （Kundi） products and their sensory evaluation in a completely randomized design. The results showed that fresh camel meat had 74.55% and 21.96% significantly （P 〈 0.05） higher in moisture and protein content than 72.69% and 18.96% of fresh beef, while fresh beef had higher （P 〈 0.05） ether extract （6.34%） than fresh camel meat （2.39%）. Laboratory Prepared Beef Kundi （LPBK） had the highest （P 〈 0.05） value in moisture content 35.09% followed by Laboratory Prepared Camel ＇Kundi＇ （LPCK） with 33.21% while Commercial Kundi （CK） had the least. Protein obtained was inversely proportionally to moisture content. Ether extract for LPCK and LPBK were statistically similar （P 〉 0.05） and both were lower （P 〈 0.05） than value obtained for CK. The results obtained for sensory evaluation showed that the panelist rated seasoned Kundi to have the highest significant （P 〈 0.05） valve for tenderness, flavour, colour, juiciness, texture and acceptability with values 6.50, 5.30, 6.50, 6.53, 6.30 and 7.00 respectively. Study showed that dry meat products （Kundi） is of high nutritional qualities, and could be of a great relevance; to food security.
