La Trobe University

About: La Trobe University is a education organization based out in Melbourne, Victoria, Australia. It is known for research contribution in the topics: Population & Health care. The organization has 13370 authors who have published 41291 publications receiving 1138269 citations. The organization is also known as: LaTrobe University & LTU.

Disclosure compliance with national accounting standards by listed companies in South Asia

Abstract: This paper empirically examines the level of compliance with disclosure requirements mandated by 14 national accounting standards for a large sample of companies within the three major countries in South Asia, namely India, Pakistan and Bangladesh, and evaluates the corporate attributes which influence the degree of compliance with these standards. Using a scoring system to develop a total compliance index (TCI) for each sample company, the results indicate significant variation in total disclosure compliance levels across countries and different national accounting standards. Compliance levels are found to be positively related to company size, profitability and multinational-company status, and unrelated to leverage levels and the quality of external auditors.

Alcohol tolerance: An ecological parameter in the relative success of Drosophila melanogaster and Drosophila simulans.

Abstract: Laboratory experiments have shown D. melanogaster adults to be more tolerant to alcohol in the environment than D. simulans, with the females being more tolerant than the males of their species. Larval development on alcohol supplemented media also demonstrated an increased tolerance by D. melanogaster although the effect was not as clear cut as for the adult survival. Oviposition choice experiments demonstrated a marked rejection of alcohol impregnated laying sites by D. simulans when compared to standard medium sites. D. melanogaster showed a slight preference for alcohol supplemented sites.Collections in the maturation cellar of a vineyard produced, with the exception of a single D. simulans fly, entirely D. melanogaster adults while larvae and pupae from the cellar were also all D. melanogaster. Away from the alcohol resource, outside the cellar, both species were collected with D. simulans being the more common. However, the outside distribution of the two species was affected by alcohol fumes during vintage, as was the distribution of the sexes of D. melanogaster, with the more tolerant species or sex being closer to the source. The field results were thus in agreement with the laboratory predictions that D. melanogaster is better able to utilize an alcohol resource than D. simulans.