Temple University

About: Temple University is a education organization based out in Philadelphia, Pennsylvania, United States. It is known for research contribution in the topics: Population & Poison control. The organization has 32154 authors who have published 64375 publications receiving 2219828 citations.

Guidelines for experimental models of myocardial ischemia and infarction.

Abstract: Myocardial infarction is a prevalent major cardiovascular event that arises from myocardial ischemia with or without reperfusion, and basic and translational research is needed to better understand...

Litigation Risk and Auditor Resignations

Abstract: Litigation against auditors has increased dramatically in recent years. Auditors can offset litigation risk in a number of ways, including improved audit quality and planning, increases in audit fees and increases in the issuance of modified opinions. Auditors can also adjust their client portfolios by becoming more selective in their choice of new clients and by withdrawing from high-risk engagements. We test the hypothesis that litigation risk motivates auditor resignations by comparing resignation companies with two groups of client companies that dismissed their auditors: one matched with the resignation companies on industry and year, and the other matched on year alone. We find resignation companies differ from dismissal companies along dimensions that capture the probability of litigation: financial distress, variance of abnormal returns, auditor independence, tenure and a modified (particularly going-concern) opinion. We also construct a litigation proxy based on a prior litigation-prediction model and find that the proxy is positively associated with the probability that the auditor will resign rather than be dismissed from the engagement. Our analysis is consistent with concerns expressed by the accounting profession that litigation pressures lead to the withdrawal of audit services for a segment of the market.

Managerial Incentives and Risk-taking

Abstract: This paper provides empirical evidence of a strong causal relation between the structure of managerial compensation and investment policy, debt policy, and firm risk. Controlling for CEO pay-performance sensitivity (delta) and the feedback effects of firm policy and risk on the structure of the managerial compensation scheme, we find that higher sensitivity of CEO wealth to stock volatility (vega) implements riskier policy choices, including relatively more investment in R&D, less investment in property, plant and equipment, more focus on fewer lines of business, and higher leverage. At the same time, we find that riskier policy choices in general lead to compensation structure with higher vega and lower delta. Stock-return volatility, however, has a positive effect on both vega and delta.

Film theory and criticism;: Introductory readings

Abstract: Brought up to date with an expanded range of selections, extended historical coverage, and a dedicated pluralistic commitment, the third edition of this highly popular text on film aesthetics features major additions of contemporary topics in film theory--including psychoanalytic, feminist, and Marxist approaches--and new essays on television, horror films, and experimental movie making. Of the 53 selections, 13 are new. The section "Kinds of Film" has been retitled "Film Genres" and concentrates exclusively on the distinctions within a single type of film: classical Hollywood narrative cinema. The final section, now called "Film: Psychology, Society, and Ideology" is substantially revised to take into account film's relationship to its consumers: how films shape or reflect cultural attitudes, reinforce or reject dominant modes of cultural thinking, and stimulate or frustrate people's needs and drives. Throughout the book chapter introductions have been rewritten to reflect today's concerns. Current and comprehensive, the book that The Journal of Aesthetics and Art Criticism called "the best collection available on the disparate comments in the fields of film theory and criticism" is now even better.

The rat paw formalin test: comparison of noxious agents.

Abstract: A comparison was made of the spontaneous nociceptive behaviors elicited by s.c. injection into the rat hind paw of the following 8 irritants: acetic acid, carrageenan, formalin, kaolin, platelet-activating factor, mustard oil (given topically), serotonin, and yeast. Two distinct quantifiable behaviors indicative of pain were identified: flinching/shaking of the paw and hindquarters and licking/biting of the injected paw. These behaviors were prolonged and intense after formalin and acetic acid. Formalin-induced flinching was biphasic across time, a finding potentially useful for the study of both acute and tonic pain. Of the remaining test agents, only yeast caused significant spontaneous behavioral activity, which was of low intensity but long duration. Different time-courses for nociceptive behavior and development of edema were demonstrated for formalin, acetic acid and yeast. It is therefore unlikely that these endpoints are causally related. Overall, the present data strongly support the use of formalin as a noxious stimulus in tonic pain research.