The objective of this research is to examine capital market determinants and implications associated with voluntary sustainability disclosures and the extent to which the informativeness of disclosure innovations differs based on given attributes of the financial disclosure and overall information environment.
In determining the quantity of financial information to disclose,...
A widely held belief is that the pre-2018 U.S. repatriation tax has led to stockpiles of cash of multinational corporations being trapped overseas, but there is evidence showing that firms are issuing debt to access cash. Standard and Poor has documented this phenomenon as “synthetic cash repatriation.” This study examines...
Since the Altman Z-score was published in 1968, the Z-score has been a common way that investors predict bankruptcy and value risk. However, corporate structure has evolved since 1968 due to changes in economic factors and financial reporting standards. In 1976, the FASB created the first bright-line rules to distinguish...
Pseudotsuga menziesii var. menziesii (coast Douglas-fir) is a tree of ecological, economic, and cultural value in its native North American Pacific Northwest (PNW) distribution. P. menziesii is host to a variety of well-documented endophytic foliar microorganisms, including the fungus Nothophaeocryptopus gaeumannii, the causal agent of Swiss needle cast (SNC), and...
This paper examines the environmental factors influencing
the die-off and transport of fecal coliform bacteria
present in wastes applied to the land surface. These factors
are examined specifically for dairy waste management systems
and the net effect each system has on runoff water quality.
A model is developed that considers...
The indiscriminate release of fecal bacteria to the environment
can present a public health hazard when pathogenic species gain access
to drinking and recreational water sources. The extent of bacterial
contamination of surface and ground waters associated with animal
production units and waste application areas seems largely dependent
on the...
Treatment efficiency in a constructed wetland is related in part to the amount of
time that a wastewater remains in the system. Current design methods idealize the system
as a plug flow reactor and use a "residence time" based solely on the volume of the cell
and the flow rate....
Dried cattail and bulrush plant pieces in mesh bags were incubated in the
constructed wetland treating Pope & Talbot pulp mill effluent. Two ponds
planted with each species and two depth ranges in each pond were chosen, to
determine decomposition rates. Bags were withdrawn and analyzed at five time
points...
This project explored the feasibility of using fungi in a constructed wetland
for the treatment of pulp mill effluent. The effluent is high in dissolved
lignins (some of which are chlorinated), which have proven very difficult to
degrade biologically. Mindful of work done with the (terrestrial) white rot
fungi, especially...