(With Plate I and Text- fig. 1) 445 Apart from the extensive egg surveys carried out by Norwegian workers (Runnstrom, 1941) most of the investigations on the spawning of the Atlantic Herring have depended on studies of the distribution of the spawning fish, on captures of newly hatched larvae, and on records of the occurrence of herring eggs in the stomachs of predatory fish species (principally haddock). With the exception of recent observations by Bolster and Bridger (1957), attempts to sample egg concentrations quantitatively in the North Sea and neighbouring areas have usually proved abortive. In consequence little is known of the distribution and density of eggs on the spawning grounds, their percentage fertilization, mortality during the egg stage, hatching rate, and the relationship between the distribution of eggs and the nature of the sea-bed.To study these items, and also the subsequent production, dispersal, and mortality of larvae, and the relationship of these to subsequent year-class strength, it was decided to concentrate effort on the spring spawning in the Firth of Clyde (see Fig. 1). This area had been studied much earlier by Cossor Ewart (1884), and it was considered very suitable for intensive study for the following reasons: (i) spawning occurs in a relatively small, well defined, area of shallow depth (13-24 m); (ii) the spawning season is short, extending over a period of about one month; (iii) the main spawning ground is the scene of a small commercial fishery from which detailed information on the distribution and composition of the spawning shoals can be readily obtained; (iv) the dispersal of the larvae can be followed more closely than in the much more extensive regions of the northern North Sea; (v) the region is one in which accurate fixing of position by Decca and land bearings is possible.The general features of the biology of the herring in the Clyde have been described by Marshall,
Accounting numbers generally obey a mathematical law called Benford’s Law, and this outcome is so unexpected that manipulators of information generally fail to observe the law. Armed with this knowledge, it becomes possible to detect the occurrence of accounting data that are presented fraudulently. However, the law also allows for the possibility of detecting instances where data are presented containing errors. Given this backdrop, this paper uses data drawn from companies listed on the Johannesburg Stock Exchange to test the hypothesis that Benford’s Law can be used to identify false or fraudulent reporting of accounting data. The results support the argument that Benford’s Law can be used effectively to detect accounting error and fraud. Accordingly, the findings are of particular relevance to auditors, shareholders, financial analysts, investment managers, private investors and other users of publicly reported accounting data, such as the revenue services
This initiative examined systematically the extent to which a large set of archival research findings generalizes across contexts. We repeated the key analyses for 29 original strategic management effects in the same context (direct reproduction) as well as in 52 novel time periods and geographies; 45% of the reproductions returned results matching the original reports together with 55% of tests in different spans of years and 40% of tests in novel geographies. Some original findings were associated with multiple new tests. Reproducibility was the best predictor of generalizability—for the findings that proved directly reproducible, 84% emerged in other available time periods and 57% emerged in other geographies. Overall, only limited empirical evidence emerged for context sensitivity. In a forecasting survey, independent scientists were able to anticipate which effects would find support in tests in new samples.
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