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This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?

In the closing decade of the last century, we saw warnings that infectious diseases will require much more attention from patients and physicians in the 21 st century. Recently d- covered diseases such as AIDS pose a major threat to the population at large, and to that threat has been added the re-emergence of established pathogens, microbes that were re- ily treatable in the past. Since infectious diseases already play a major role in the burden of illness and mortality, health care providers and planners are worried. A large proportion of the problem is man-made, arising mainly from the unnecessary overuse of antimicrobials in hospital and community settings and from the agricultural misuse of the agents in animal feed. A consequence has been a dramatic increase in resi- ant strains of bacteria that were considered conquerable several decades ago. Community infections caused by multi-resistant pneumococci serve as an example. These organisms were readily treated with penicillin, but now the spread of penicillin-resistant Streptococcus pneumoniae from continent to continent is becoming a worldwide problem. This is a major concern because pneumococcal infections are common in the community, being the le- ing cause of pneumonia, sinusitis, and meningitis. Resistant bacteria in hospitals are also becoming more prevalent. We have become accustomed to hearing about methicill- resistant Staphylococcus aureus (MRSA) and vancomycin-resistant enterococci (VRE), but now we have to be concerned about multidrug-resistant coliform bacteria and pseudomonads.

The inequalities that persist in America have deep historical roots. Evelyn Nakano Glenn untangles this complex history in a unique comparative regional study from the end of Reconstruction to the eve of World War II. During this era the country experienced enormous social and economic changes with the abolition of slavery, rapid territorial expansion, and massive immigration, and struggled over the meaning of free labor and the essence of citizenship as people who previously had been excluded sought the promise of economic freedom and full political rights. After a lucid overview of the concepts of the free worker and the independent citizen at the national level, Glenn vividly details how race and gender issues framed the struggle over labor and citizenship rights at the local level between blacks and whites in the South, Mexicans and Anglos in the Southwest, and Asians and haoles (the white planter class) in Hawaii. She illuminates the complex interplay of local and national forces in American society and provides a dynamic view of how labor and citizenship were defined, enforced, and contested in a formative era for white-nonwhite relations in America.

This title includes a number of Open Access chapters.As climate change becomes a growing reality, more industries must grapple with how to implement sustainable business practices at every step of the production process. This is especially true for viticulture, where every step of production can take years to come to fruition, and any decision made