This study analyzes the market price effect of financial restatements in a pre- versus post-SOX environment. Restatement of financials has long been an issue with investor groups and regulators alike. Since the advent of the Sarbanes-Oxley Act, we have seen a general increase in restatements and this has furthered to alarm these investor groups and regulators. Previous studies have analyzed predominantly pre-SOX effects of restatements on firm security prices, and have found the effects to be negligible. The studies that have attempted to assess the post-SOX security price effects have had limitations in years studied, numbers of firms, and robustness of models. This study overcomes many of these weaknesses by incorporating more study years (8 in each the pre- and post-SOX time periods), more firms (2,104 pre-SOX and 3,407 post-SOX firms), and greater robustness in the model (exclusion of overlapping announcements and tightening of the announcement window). Study results support prior pre-SOX studies that indicate minimal effect of financial restatements on security prices. However, the assessment of post-SOX firm restatements indicate that financial restatements have a significant downward effect on security prices, indicating that investors do perceive post-SOX financial restatements differently from those issued in pre-SOX time frames. The implication is that regulators and investor groups may be justified in their concern over the number of restatements subsequent to the passage of Sarbanes-Oxley. Although the vast bulk of the restatements do not result from misbehavior by management, there seems to exist a negative perception by stockholders of firms filing financial restatements. As a result, investors tend to bid down the market price of such firms. These results hold implications for all firms contemplating financial restatement.

A High Performance Liquid Chromatographic method was developed and validated for quantitative determination of Guaifenesin impurities including 2-(2- methoxyphenoxy)propane-1,3-diol (β-isomer) and 2- m ethoxyphenol (guaiacol) in different multi drug components pharmaceutical dosage forms, containing guaifenesin, ambroxol hydrochloride and salbutamol sulfate . The different analytical performance parameters such as linearity, precision, accuracy, limit of detection (LOD), limit of Quantification (LOQ) were determined according to International Conference on Harmonization (ICH) Q2B guidelines. The chromatographic separation was achieved on EC NUCLEODUR-100-3C18 (250x4,6 mm, 5μm packing) column using gradient elution of Solvent A (0.1 M ammonium acetate buffer of pH 6.8) and solvent B (acetonitrile : methanol (80:20)) The Ultra Violet spectrophotometric determination was performed at 275 nm. The Linearity of the calibration curves for the analytes in the desired concentration range is good (r2 = 0.999) by High Performance Liquid Chromatography. The LOQ were 1 and 0.1 μg/ml respectively for guaifenesin β-isomer and guaiacol. The average percentage recovery of guaifenesin impurities was found to be within 98.6 – 101.2% of range. The developed method can be successfully used for identification and quantification of guaifenesin impurities β-isomer and guaiacol in the presence of guaifenesin, ambroxol hydrochloride and salbutamol sulfate in multi drug components pharmaceutical formulations.

The present study tests the impact of group potency on the auditors’ accounting related task performance, by determining the impacts of the drivers affecting the development of group potency in audit teams, for the purpose of making up the deficiency in question. In consequence of the analysis of audit groups constituted of 160 independent auditors from 39 audit firms, through a longitudinal experiment, it was determined that, as a result of the development of the team’s group potency, the audit performance is positively affected. Besides, collaboration between team members, previous experiences of group members, group identification of individuals and goal clarity were determined as factors contributing to the development of group potency within the audit team. On the other hand, no relationship could be established between group autonomy and group potency. As for accountability and group side variables, these were determined as factors having an impact in the structural model. In the research, the new model, which was manifested through the use of unique scales and scenario, was put through test, and certain implications and discussions were made addresses towards applicators, managers and researchers, in relation with the findings obtained.

In today’s globally competitive corporate environment, effective employee motivation is essential to the success of any organization. The classical perspective of management was essentially analytical and rational, and employee’s emotions were not considered. Nonetheless, it is crucial for organizations to recognize that employee motivation goes beyond the usual monetary reward systems for a multigenerational workforce. In motivating today’s human capital, organizations have to engage their minds and captiveate their hearts, which can be achieved by incorporating social and emotional intelligence. Social and emotional intelligence equip managers with skills to turn challenges of generational differences into positives. These skills assist managers attend to individual employee needs irrespective of their generation. Socially and emotionally intelligent managers enable their organizations to offer an environment that motivates and develops employees despite the generational differences in the workplace. This study discusses the implications of emotional and social intelligences by outlining how these skills can enable organization to cultivate cultures that enhance employee motivation.

Satellite techniques have been used in disease epidemiology for decades in the western world. However, its application in developing countries like Nigeria is under exploited but highly desirable especially in the livestock sub sector that is heavily laden with numerous diseases of economic value. The economic burden of Bovine Foot and Mouth disease on the livelihood of livestock owners and trade is on increase with the emergence of seemingly more virulent viruses, as evidenced by genetic diversification of serotypes in recent phylogenetic studies. Creating awareness on satellite application especially Geographic Information system (GIS) in Foot and Mouth disease surveillance and control would aid in alleviating the aforementioned negative impact. The purpose of this review is to summarize our current understanding of bioinformatics on its applications to livestock disease control with a chronological review of prevailing scientific tenets and practices as described in scientific veterinary journals and textbooks is as discussed. To promote awareness and use of GIS and other satellite applications in the control of livestock diseases especially Foot and Mouth disease, training and retraining of veterinary personnel in the field of veterinary bioinformatics and satellite techniques is therefore advocated.

he objective of this 2007 study was to characterize the process of the acceptability index of the Oro Blanco, Platino, and Protemás corn cultivars, and also to identify social, economic, agricultural, and technological variables that could explain the causes of acceptance or rejection of technology, by producers who were beneficiaries of the 2006-2007 Program for Improvement of Basic Grain and Grass Production. This acceptability study identifies strengths and weaknesses of such technology for the stages of the transfer process. The study was conducted in 2008, in Regions I and IV of El Salvador; a survey was taken, with 133 corn producers who were beneficiaries of the 2006-2007 program for promotion of basic grain and grass production. One of the most important findings was that approximately 60% of the producers were willing to cultivate the study materials during the following agricultural cycle. These project beneficiaries were willing to sow the cultivars, called QPM, Quality Protein Maize, or in Spanish ACP for “Alta Calidad de Proteína” in 96% of areas sown with QPM, in year 2007. The Oro Blanco cv had the greatest acceptability, with an acceptability index of 82.5; Protemás scored 69.6, and Platino obtained 53.7%.

The internet has developed into a new distribution channel and online trading is increasing rapidly in a decade. This has created a need for us to understand how the consumer perceives online purchases. Online marketing techniques are the art and science of selling products or services over digital networks, such as the Internet and cellular phone networks. Internet in the consumer decision-making process ensures that marketer to make greater use of this tool, while consumers are changing or challenging traditional pattern of supply of the commercial websites.

SQL Injection attacks are the most common attacks on the web applications. Statistical analysis says that so many web sites which interact with the database are prone to SQL Injection/XSS attacks. Different kinds of vulnerability detection system and attack detection systems exist, there is no efficient system for detecting these kinds of attacks. SQL Injection attacks are possible due to the design drawbacks of the websites which interact with back-end databases. Successful attacks may damage more. The state-of-art web application input validation echniques fails to identify the proper SQL/XSS Vulnerabilities accurately because of the systems correctness of sanity checking capability, proper placement of valuators on the applications. The systems fail while processing HTTP Parameter pollution attacks. An extensive survey on the SQL Injection attacks is conducted to present various detection and prevension mechanisms.

This research is timely because many High Technology Product Producing Factories (HTPPF) are still following the trend of factories that produces the likes of canned food or even cars where all machines are jointed from start to end.Many HTPPF have not realized that improvements to product must be done every day to keep market share.And to perform research continuously, buffers in-between production machines are absolutely necessary.The absence of such buffers has caused a many hard disk manufacturing factories to close down especially in the Japan, Korea and Taiwan (notably Sony, NEC, Matsushita, Samsung and Trace).These factories were leaders in joining up production lines from start to end; but discovered that it led to a disadvantage in their ability to perform the necessary continuous improvement in product quality and capacity.Decision makers in these factories thought that a dedicated research line is all that is needed for research.This paper explains why a dedicated research line is not the answer to the needs of a HTPPF.Currently 90% of hard disks are produced by Western Digital and Seagate, with Toshiba having 10% market share.Western Digital and Seagate were slow in automating production lines which benefitted them in their research capability.

A 22 year old lady, G2P0 presented at a 311 weeks of gestation with an abnormal group and antibody test found incidentally during routine 28 week blood testing. She reported no past medical history apart from medication controlled gestational diabetes and denied any family history of autoimmune diseases. She was subsequently diagnosed with panhypogam-maglobulinemia. After consultation with an immune-ologist, a number of blood investigations were undertaken, all of which were negative, except for an MRI which showed a possible small thymoma. All fetal ultrasounds were unremarkable. Given the importance of transplacental immunoglobulin (Ig) transfer in the third trimester and the concern of serious infection during pregnancy she has was commenced on intravenous immunoglobulin (IVIg). After a loading dose of IVIg (0.6mg/kg) and a subsequent dose (0.4mg/kg) her Ig level was 10. She was administered a third dose and it was decided that her Ig levels be monitored weekly and IVIg only administered should her levels drop below 7. Since her Ig levels dropped to 6.9g/L at 37 5 weeks of gestation, she received another dose (0.4mg/kg). She underwent a normal delivery at 391 weeks and was diagnosed with a thymoma postnatally.