This study investigates whether deviation from target leverage (leverage adjustment speed) in firms with small positive earnings (i.e., SPOS) is higher (slower) than that of other firms. We find evidence suggesting that managers of SPOS manipulate sales, production processes, and discretionary expenses to avoid reporting losses. Our results show that deviation from target leverage in SPOS is hi...

A new technique for measuring the Particle Size Distribution (PSD) of a soil, known as Single Particle Optical Sizing (SPOS), has been evaluated. A series of tests were conducted to compare the results obtained from sieve analysis and the SPOS method. It was found that for typical laboratory sands, the SPOS method oversizes particles compared to sieving by 20-30%, as predicted by theoretical an...

Two parietofrontal networks share the control of goal-directed movements: a dorsomedial circuit that includes the superior parieto-occipital sulcus (sPOS) and a dorsolateral circuit comprising the anterior intraparietal sulcus (aIPS). These circuits are thought to independently control either reach and grip components (a functional dissociation), or planning and execution phases of grasping mov...

Desferrioxamine B (DFOB) was biotinylated at the pendant amine using solid-phase organic synthesis (SPOS) on a matrix used conventionally for metal affinity chromatography. The strength of the DFOB-matrix coordinate bonds was functionally equivalent to a covalent bond which underpinned the veracity of the SPOS format. After washing excess reagents, biotin-DFOB was eluted from the matrix with wa...

Igarashi et al. (K. Igarashi, N. Fujita, and A. Ishihama, Nucleic Acids Res. 17:8755-8765, 1989) reported that the omega (omega) subunit of Escherichia coli RNA polymerase was required for stringent control as judged by in vitro transcription assays in the presence and absence of guanosine 3',5'-bispyrophosphate (ppGpp). This conclusion predicts that a deletion of the omega gene (designated rpo...

Senior Probation Officer’s (SPOs) in England and Wales work at the ‘front centre’ of organisation’s hierarchy. They act as both manager developer frontline probation practitioners. Previous research has focused on emotional labour undertaken by practitioners yet there is very little SPOs, even though they must be skilful emotion managers their own emotions those supervise. Using data gathered f...

A new particle sizing and counting method based on the coupling of flow field-flow fractionation (FFF) with dual-sensor, single particle optical sensing (SPOS) detection is reported. The integration of FFF and SPOS systems was accomplished by means of a dilution interface that preserved the resolution of FFF-separated particles. Analysis of a model mixture of polystyrene latex standards of diff...

Introduction Ankylosing spondylitis (AS), a chronic inflammatory arthritis, primarily involves the axial skeleton and results in severe thoracolumbar kyphotic deformity. Treating AS-related kyphotic deformity typically involves one or more posterior wedge osteotomies and manipulation of the position of the spine by forceful manual extension to close them. Several types of osteotomy are availabl...

Faced with competition and resource constraints, nonprofit social purpose organizations (SPOs) are increasingly pursuing business model innovation (BMI) to progress their dual – economic value-creation focus. Reflecting this interest, the BMI literature in SPO context has grown significance, yet remains fragmented need of a conceptual framework facilitate development unified body knowledge. Add...

OBJECTIVES To review surgical results of post-fusion lumbar flatback treated with pedicle subtraction osteotomy (PSO) or Smith-Petersen osteotomies (SPOs). METHODS Twenty-eight patients underwent osteotomies. Radiological outcomes by sagittal vertical axis (SVA), and pelvic tilt (PT), T1 pelvic angle (T1PA), and pelvic incidence (PI)-lumbar lordosis (LL) at preoperative, postoperative 1 month...