Hambrick and Mason (1984)年提出的「高層理論」認為高階管理團隊的人口統計特徵，例如性別、年齡、學歷、工作背景等，能夠反映認知及價值觀等心理特徵，以及團隊內部的溝通和衝突等運作過程；團隊成員不同的人口統計特徵以及這些特徵的作用過程會影響到組織的戰略選擇與績效。隨後越來越多學者著重在研究董事會或高階管理階層的背景、人格特質及心理特質對公司營運績效或盈餘管理的影響。故本研究想要將第三者對經理人之刻板印象，也就是出生日期（星座）作為變數去探討其是否會對公司應計項目盈餘管理及實質盈餘管理有顯著之關係。實證結果發現，經理人出生日期在3月21日至4月19日（牡羊座）、6月22日至7月22日（巨蟹座）、9月23日至10月23日（天秤座）及10月24日11月22日（天蠍座）與公司盈餘管理有顯著之相關性。且經理人之中，牡羊、金牛及射手為前三名所佔比例最高之星座。 / Since the “Upper Echelon Theory” proposed by Hambrick and Mason (1984),more scholars and researchers focus on studying the relationship between backgrounds, characteristics, psychological traits from board members, CEO, top management teams and the performance like earnings management of a company. This study investigates whether the birth date (horoscope) of the managers affects the accruals-based earnings management and real earnings management in a company. Our results indicate that managers born in the interval of 3/21 to 4/19 (Aries), 6/22 to 7/22 (Cancer), 9/23-10/23 (Libra) and 10/24-11/22 (Scorpio) are more likely to conduct manipulation of earnings management.

Nineteen bermudagrass (Cynodon dactylon (L.) Pers.) cultivars were evaluated for field emergence, establishment rate, traffic tolerance, post-harvest seed coating, germination velocity, and total germination under varying temperature regimes. Two cultivars were evaluated for thermal modeling, day/night temperature fluctuations, day lengths, and effects of fluridone on speed and percentage of total germination. The effect of cultivar was highly significant for visible field germination, time to 100% cover, and traffic tolerance in both 2010 and 2011. Riviera was the slowest or equivalent to the slowest for visible germination. Casino Royale was the fastest or equivalent to the fastest for visible germination. Yukon was the slowest to reach 100% cover in both years, while Sovereign was the quickest for 2010. Riviera and Sovereign were equivalent for the quickest to cover in 2011. Riviera and Yukon ranked highest and lowest, respectfully, in tolerance to simulated athletic traffic. There were no significant effects (p>0.05) of post-harvest seed coatings. There were highly significant differences among cultivars in germination velocity and total germination when grown under 20-year average day/night temperatures representing data from Lexington, KY on 15 May to 1 August in 15 day intervals. Evaluations for day/night temperature regimes, day length regimes, and effects of fluridone on the germination speed and percentage were also completed on Riviera and Casino Royale. Day/night regimes of 35/20, 35/25, and 40/25 degrees Celsius were evaluated. Significant differences (p<0.05) were observed, 35/20oC producing the fastest and highest percentage of germination across both cultivars. Day length was evaluated for 8, 12, 14, and 16 hours with no significant differences (p<0.05) observed. Fluridone significantly (p<0.05) decreased the germination time and increased the percentage of total germination of Riviera while only significant differences (p<0.05) in germination time observed with Casino Royale.

12 pp. / Pine Bark Beetles, THE PIÑON IPS BARK BEETLE, FIREWOOD AND BARK BEETLES IN THE SOUTHWEST, USING INSECTICIDES TO PREVENT BARK BEETLE ATTACKS ON CONIFERS, GUIDELINES FOR THINNING PONDEROSA PINE FOR IMPROVED FOREST HEALTH AND FIRE PREVENTION / Various techniques to reduce brood production of Ips and Dendroctonus spp. in ponderosa pine slash are discussed.

No description available.

No description available.

No description available.

No description available.

No description available.

No description available.

No description available.