University of Kentucky

About: University of Kentucky is a education organization based out in Lexington, Kentucky, United States. It is known for research contribution in the topics: Population & Poison control. The organization has 43933 authors who have published 92195 publications receiving 3256087 citations. The organization is also known as: UK.

Evaluating Financial Reporting Quality: The Effects of Financial Expertise vs. Financial Literacy

Abstract: Audit committees evaluate financial reporting quality as part of their corporate oversight responsibilities. Given this responsibility, the national stock exchanges now require all audit committee members to be financially literate and at least one member to have financial expertise. In light of recent debates over this requirement, we provide evidence on how experts and literates differ in their evaluations of financial reporting quality. Results suggest that experts' evaluations of financial reporting quality are more strongly associated with their assessments of characteristics underlying reporting quality (e.g., relevance) espoused in Statement of Financial Accounting Concepts No. 2's framework than literates' evaluations. Additionally, literates are more likely than experts to identify concerns about reporting treatments for business activities that are prominent in the business press or are distinguished by their nonrecurring nature, while experts are more likely to raise concerns about reporting tr...

Terrestrial trophic cascades : how much do they trickle?

Abstract: Although more consensus is now emerging on the magnitude and frequency of cascading trophic effects in aquatic communities, the debate over their terrestrial counterparts continues. We used meta‐analysis to analyze field experiments on trophic cascades in terrestrial arthropod‐dominated food webs to evaluate the overall magnitude of trophic cascades and conditions affecting their occurrence and strength. We found extensive support for the presence of trophic cascades in terrestrial communities. In the majority of experiments, predator removal led to increased densities of herbivorous insects and higher levels of plant damage. Cascades in which removing predators led to decreased herbivory also were detected but were less frequent and weaker, suggesting a predominantly three‐trophic‐level behavior of arthropod‐dominated terrestrial food webs. Despite the clear evidence that cascades often decreased plant damage, residual effects of predation produced either no or only minimal changes in overall p...

The Chemical Evolution of QSOs and the Implications for Cosmology and Galaxy Formation

Abstract: We examine the chemical evolution of QSO broad-line gas by applying spectral synthesis and chemical enrichment models to the N V/C IV and N V/He II emission-line ratios. The models indicate that BLR metallicities are typically ∼1 to perhaps ≥10 times solar. The enrichment must occur in ≤1 Gyr for sources where the redshift is ≥3 (if q 0 =1/2). The higher metallicity QSOs require star formation favoring massive stars (compared to the Galactic disk). These results imply that extensive evolution usually occurs before the QSOs become observable. Our models of the evolution are equivalent to models proposed for elliptical galaxies and for the bulges of disk galaxies. We conclude that the QSO phenomenon is preceded by vigorous star formation, exactly like that expected in massive, young galactic nuclei

Changes in soil properties after 10 years continuous non-tilled and conventionally tilled corn

Abstract: Soil properties were evaluated after 10 years of continuous non-tilled and conventionally tilled corn (Zea mays L.) production on a Maury silt loam (Typic Paleudalfs) soil, which had been in bluegrass (Poa pratensis L.) for 50 years. On limed and nonlimed plots soil samples from 0, 84, 168 and 336 kg/ha N treatments were taken in the 0–5, 5–15 and 15–30 cm layers for determination of organic C and N, soil pH, and exchangeable Al, Mn, Ca, Mg, K. Tillage treatments had no effect on soil bulk density in the 0–15 cm layer. In the 0–5 cm surface layer, organic C and N were approximately twice as high with no-tillage as with conventional tillage; N fertilizer induced a high level of both organic C and organic N. No-tillage decreased soil pH for unlimed plots as compared to conventional tillage, especially at high N-rates, which produced an increase in exchangeable Al and Mn and a decrease in exchangeable Ca down to the 30 cm depth. When lime was applied, the pH of the surface soil was slightly higher under no-tillage. On treatments receiving lime, exchangeable Al and Mn levels were very low with no significant difference in tillage systems. At low rates of N fertilization the 10-year average corn yield was higher for conventional tillage than for no-tillage, but at high rates of N fertilization it was equal or higher for no-tillage treatments receiving lime. Unlimed no-tillage treatments produced lower yields at all N levels during 1975–1979. Deterioration of soil physical properties was not observed.