... otherwise SIZE is the natural logarithm of total assets (data6) TRANSPARENCY is the descending rank ofthe absolute value ofthe residual from a cross sectional regression of annual returns on ROA, changes ... resurfaced after the recent business scandals (e.g Enron, WorldCom, Tyco) as part ofthe national debate on mandatory auditor rotation andthe quality of financial statements.1 The primary tradeoff involved ... with its economic value The variable TRANSPARENCY is the decile rank (in descending order) ofthe absolute value ofthe residual from a cross sectional regression of annual returns on ROA, changes...
... Professional and Ethical Standards Board mandate lead audit and audit review partner rotation every five years The intent of these regulatory and professional mandates is to restore public confidence ... generally and in relation to the client’s industry, andthe ethical standards ofthe audit team (Carcello etal 1992); andthe technical competence ofthe audit team (Beattie and Fearnley 1995; Zerni ... depending onthe consumers’ utility ofthe attribute The ‘quality’ of an economic good or service can therefore be viewed as the sum ofthe values placed onthe desired attributes contained in the...
... expresses the effect of ambient gas composition and f describes the change of surface reactivity as a function ofthe fractional burn off: As the function g(Po2) represented the partial pressure of ... Part ofthe decomposition above 700°C (not shown onthe graph) was attributed to the calcium carbonate ofthe sample, the content of which was about 45% in ash Therefore, the DTG peaks ofthe ... for providing the thermal analysis equipment, Prof K Komnitsas, Dr D Zaharaki and Prof V Gidarakos from the Technical University of Crete, for part ofthe chemical analyses ofthe samples References...
... activation ofthe contraction andthe maintenance of structural integrity ofthe troponin complex in the relaxed state Troponin-tropomyosin based regulation exhibits two components [32]: inhibition and ... the ATPase beyond the level observed in the absence of troponin, even at pCa 4.0 Onthe other hand, the complex consisting of ATnI232)292, Akazara scallop TnT and TnC (ATn232)292) inhibited the ... essentially the same as those reported by Farah etal [18] for the chicken skeletal troponins containing similar TnI fragments Onthe other hand, the regulatory ability of Akazara scallop troponins...
... restriction on investment in asset The total number of shares of asset is normalized to one There is a lower bound l for shorting asset It is de…ned as the negative ofthe ratio ofthe total number of ... May 2000 Essays onthe Equilibrium Valuation of IPOs and Bonds Copyright May 2000 by Kehong Wen Abstract Essays onthe Equilibrium Valuation of IPOs and Bonds by Kehong Wen Doctor of Philosophy ... creativity and technological innovation The fundamental impulse that sets and keeps the capitalist engine in motion comes from the new consumers’ goods, the new methods of production or transportation,...
... dominant environmental influence onthe health and wellbeing ofthe planet • Birth of environmental movement in America can be traced to the publication of Silent Spring • (1992) Picked as the “most ... Principles of Environmental Toxicology EDF Petitions Federal Ban Principles of Environmental Toxicology Retrospective 28 Years Later • 1969, Initial petition is to Secretaries of HEW and Agriculture ... central to the development ofthe nation” 11 12 Principles of Environmental Toxicology Scientific Advisory Committee Principles of Environmental Toxicology The Case Against DDT • Convened by the President...
... respiration and tracheostomy, only mechanical ventilation was included in the analysis A comparison ofthe results ofthe univariate analysis between the complete data set and a subset ofthe first ... co-wrote the article RJH supervised the statistical analysis andthe final draft ofthe article All authors read and approved the final manuscript 16 17 18 19 Additional files The following Additional ... physical condition ofthe ICU patient This is also shown by the relationship between success of feeding and prolonged ICU stay Available online http://ccforum.com/content/9/3/R218 A limitation of...
... company Onthe contrary, the position ofthe Chairman is usually a part-time position andthe main duties are to ensure the effectiveness ofthe board andthe evaluation ofthe performance ofthe ... relationship between CEO duality and firm performance (Finkelstein and D’Aveni, 1994; Rechner and Dalton, 1989; Donaldson and Davis, 1991) Therefore, they support the idea that the separation ofthe ... well The second proposition- that attempted to explore the relationship between the CEO duality and performance ofthe firm in terms of return on capital employed, return on equity and profit...
... directors andthe separation of CEO and board chair positions, neither of these board configurations is associated with firm financial performance (Dalton etal 1998) Importantly, this conclusion holds ... Journal, 14: 125-135 National Association of Corporate Directors 1996 Report ofthe NACD Blue Ribbon Commission on Director Professionalism Washington, DC: National Association of Corporate Directors ... adaptation of board composition in response to environmental change Journal of Management Studies, 37: 235-256 Jensen, M C 1993 The modern industrial revolution, exit, andthe failure of internal control...
... distributed in the inter-tidal region between the sea andthe land in the tropical and subtropical regions ofthe world between approximately 30° N and 30° latitude Their global distribution is believed ... in the 1820’s to only 0.5% ofthe total land area and it is now found only in small patches in the northern part ofthe Singapore main island andon Pulau Tekong and Pulau Ubin (Hsiang, 2000) Therefore, ... parameter fluctuations due to the turbulence, and then averaged horizontally over a plane large enough only to eliminate all the variations from the vegetation structure The second horizontal averaging...
... MODE OF ANTIMALARIAL ACTIVITY OF CHALCONES 6.1 Introduction The mode of action of chalcones in malaria remains uncertain As described in the Introduction (Section 1.3.1 ) the antimalarial activity ... alkoxylated chalcones and chalcones that have other types of Ring A The planarity of naphthalene and pyridine rings may favor π-π interactions between the electron clouds of these rings andthe porphyrin ... with the diffusion / retention ofthe chalcones within the food vacuole Thus the chalcone template may predispose chalcones to inhibition of falcipain-2, as predicted from in silico studies and...
... separately for the methoxy and trimethoxychalcones, and jointly for the ethoxy and dimethoxychalcones In the case ofthe hydroxylated chalcones, the score plot shows a homogenous distribution ofthe hydroxy ... plot of principal components t1 against t2 for alkoxylated chalcones 4’-ethoxychalcones (∆); 2’,4’-dimethoxychalcones (O); 4’-methoxychalcones (×); 2’,3’,4’trimethoxychalcones (∆) The location of ... silico In the case ofthe trimethoxychalcones, an additional electronic parameter, chemical shift difference ofthe carbonyl carbon (∆δ), was determined experimentally to assess the electron donating/...
... 5.2 Selection and Determination of Physicochemical Parameters 58-98 58 5.2.1 Selection of parameters 58 5.2.2 Determination of physicochemical parameters of chalcones by experimental methods 62 ... antimalarial and antileishmanial chalcones 5.4.4 Summary of findings 5.5 Conclusion 86 91 92 SECTION SIX: MODE OF ANTIMALARIAL ACTIVITY OF CHALCONES 99-112 6.1 Introduction 99 6.2 Materials and Methods ... ferrocenyl chalcones are less active than the corresponding “conventional” chalcones The α,β-unsaturated ketone linker in chalcones has been the focus of several investigations Chemically, the linkage...
... culture, the interpersonal metafunction relates to the context of situation, andthe textual metafunction relates to the verbal context The Subject is a function in the CLAUSE AS AN The textual metafunction ... speech function interpersonal and ideational It is relevance to the context of situation The Actor is a function in the CLAUSE AS A The textual function ofthe clause is that of constructing a ... theme (and 4.1.2.1 Textual, interpersonal, topical/ideational Theme not only predicate ofthe logical proposition) This Theme-Rheme • Topical or Ideational Theme analysis could be applied to all...
... depending onthe total population ofthe country andthe proportion ofthe population that is older than 65 The regressions also control for the proportion ofthe population that resides in rural areas, ... investigate whether redistribution is greater when the governing party is leftwing and whether this effect is conditional onthe age ofthe left-wing party The specifications and estimation methodology ... replace leaders and to control leader and member shirking All of these lengthen the horizons of leaders and improve the reputations of parties, which in turn substantially alter the redistributive...
... and cash flows from operation and outliers The deciles ofthe distribution are obtained by ranking the remaining firms on their Abnormal Accruals Abnormal Accruals is the abnormal component of ... committees onthe measure of abnormal accruals, along with total assets and previous year’s ROA Because the top (bottom) decile ofthe abnormal accruals distribution is more likely to contain firms ... accruals is estimated with the modified Jones (1991) cross-sectional model (DeFond and Jiambalvo 1994; Francis etal 1999; Becker etal 1998) This requires the estimation of a cross-sectional regression...
... they not consider the absolute value of discretionary accruals nor they examine positive and negative discretionary accruals separately, which Myers etal (2003) reveal to be important for determining ... determining the effect of long tenure In later work, Chen etal (2008) use the absolute value of discretionary accruals and signed discretionary accruals to proxy for earnings quality They find ... when the dependent variable is absolute discretionary accruals or positive discretionary accruals Following Chen etal (2008, Table 5), we also test whether the sum ofthe coefficients on PT and...
... measures of firm performance: The role of accounting accruals Journal of Accounting and Economics 18 (1): 3-42 ., and I D Dichev 2002 The quality of accruals and earnings: The role of accrual estimation ... Chen etal (2008) and Myers etal (2003) Specifically, joint tests onthe sum of PostListPT and PostListFT reveal that longer post-listing partner and audit firm tenure constrain the reporting of ... post5 Chi etal (2011) measure client importance measure as the natural logarithm of client sales divided by the sum ofthe natural logarithm of sales for all ofthe audit partner‘s clients They proxy...