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This study analyzes earnings management among Brazilian public firms during the 2016 Presidential Impeachment.

The sample comprises, as a treatment group, 721 firm-quarter observations relating to Brazilian listed firms. It also considers a control group of listed firms from Mexico, which were not affected by the exogenous shock analyzed (i.e. the 2016 Presidential Impeachment in Brazil). The firms' quarterly financial data cover the period between 2013 and 2018.

Considering several proxies related to earnings management by accruals, the main findings suggest a negative relationship between the 2016 impeachment event and the level of discretionary accruals, suggesting that Brazilian firms tended to reduce their earnings management levels during the impeachment process. The results are robust whether the control group is considered or not.

This study brings new empirical evidence to the literature on accounting information quality about the role of the economic and political environment in earnings management, especially in weak institution countries characterized by institutional voids and higher levels of corruption.

The purpose of this paper is to explore physical environmental, medical environmental, and individual factors in a sample of ethnic minority adults with or at-risk for type 2 diabetes (T2D) on the Atlantic Coast of Nicaragua.

The study used a cross-sectional descriptive design guided by a community-based participatory research framework. Three coastal communities in the South Atlantic Autonomous Region (RAAS) of Nicaragua were sampled. Inclusion criteria were: lay adult with or at-risk for T2D, ⩾21 years of age, self-identification as Creole or Miskito, and not pregnant. Convenience sampling procedures were followed. Data were collected via objective (A1C, height, and weight) and self-report (Pan American Health Organization surveys, Diabetes Care Profile subscales, and Medical Outcomes Survey Short Form-12 (MOS SF-12) measures. Univariate and bivariate statistics were computed according to level of measurement.

The sample (N=112) was predominately comprised of Creoles (72 percent), females (78 percent), and mid-age (M=54.9, SD±16.4) adults with T2D (63 percent). For participants with T2D, A1C levels, on average, tended to be elevated (M=10.6, SD±2.5). Those with or at-risk for T2D tended to be obese with elevated body mass indices (M=31.7, SD±8.1; M=30.2, SD±6.0, respectively). For many participants, fresh vegetables (63 percent) and fruit (65 percent) were reported as ordinarily available but difficult to afford (91 and 90 percent, respectively). A majority reported that prescribed medication(s) were available without difficulty (56 percent), although most indicated difficulty in affording them (73 percent). A minority of participants with T2D reported receipt of diabetes education (46 percent). A1C levels did not significantly vary according to diabetes education received or not (M=10.9, SD±2.9; M=10.4, SD±2.5; t=−0.4, p=0.71). Participants at-risk for T2D were infrequently instructed, by a provider, to follow an exercise program (4.8 percent) or meal plan (4.8 percent) and receive diabetes education (2.38 percent). MOS SF-12 findings revealed participants with T2D (M=41.84, SD=8.9; M=37.8, SD±8.5) had significantly poorer mental and physical health quality of life relative to at-risk participants (M=45.6, SD±8.4; M=48.1, SD±9.5) (t=−2.9, p<0.01; t=−2.5, p=0.01).

Salient physical environmental, medical environmental, and individual factors were identified in a sample of adults with or at-risk for T2D on Nicaragua’s Atlantic Coast.

Findings informed the development of community-based clinics to address the problem of T2D locally.

The community-based clinics, housed in trusted church settings, provide culturally competent care for underserved ethnic minority populations with or at-risk for T2D.

This is the first quantitative assessment of the T2D problem among diverse ethnic groups in Nicaragua’s underserved RAAS.

Identification and characterization of organic pigments and dyes used in works of art and cultural heritage material such as prints, drawings, manuscripts, paintings, and textiles can provide important information for dating, authentication, and conservation treatment of these objects and studying art history in general. Applications of surface‐enhanced Raman scattering (SERS) for this purpose have recently attracted increasing attention of both academic scientists and museum researchers. This paper aims to review the latest development involving the emerging applications of SERS for the analysis of organic pigments and dyes used in works of art and cultural heritage material.

First, the importance of organic pigments and dyes in the studies of works of art and cultural heritage material and the challenges in their identification and characterization are briefly summarized. This is followed by a discussion on sampling considerations in the context of art and archaeology. Then the fundamental principle of SERS, SERS instrumentation and different types of SERS substrates are reviewed. Finally, selected examples of SERS applications to the identification of organic pigments and dyes, including the analysis of a couple of samples of artistic and archaeological interest, are presented and discussed.

The last few years have witnessed the emergence of SERS as a non‐destructive or micro‐destructive technique for the characterization of organic pigments and dyes found in artistic and archaeological objects. Spectroscopic and microscopic measurements using SERS have provided some novel information and answers to a wide variety of questions. However, SERS application to the field of art and archaeology is still in the fledging stage of development and requires closer collaboration between academic scientists and museum researchers. But the range of possible applications is broad. Future trends point to a strong need for the development of portable instruments for field applications.

By compiling this review, the authors hope to direct more attention toward SERS and bring together the expertise in the scientific, museum and art community to further explore the possibilities of SERS in rapid and direct identification of pigments and dyes under field conditions.

This study examines the impact of participation in a STEM Enrichment Summer Bridge Program, funded by the NSF Houston-Louis Stokes Alliance for Minority Participation, on undergraduate student success outcomes, particularly for under-represented students.

The study uses propensity score matching and logistic regression analysis to examine the effects of participation in the STEM enrichment program on graduation and retention in STEM after matching on baseline socio-demographic and pre-college characteristics.

The analysis found that program participation had a significant effect on increasing both the graduation rates and retention of under-represented minority students in STEM fields. In addition, results indicated that program participation had a particularly strong impact for Pell-eligible students in terms of course grades.

Data obtained for this study were limited to a single Hispanic-serving/Asian-serving institution, and therefore are not necessarily representative of the graduation and retention trends of the larger population of underrepresented minority (URM) students across the nation.

This study uniquely adds to the existing body of literature surrounding the retention of URM students in STEM fields by accounting for baseline variables, such as pre-college academic achievement and socio-demographic characteristics, that could lead to bias in estimating results. Specifically, this study addresses limitations of previous studies by comparing participants and non-participants of the STEM enrichment program who are matched on a selection of baseline characteristics.