mullins et al 2002 quot ct and conventional and diffusion weighted mr imaging in acute stroke study in 691 patients at presentation to the emergency department quot august 2002  radiology  224 353 360

Đặc điểm hình ảnh cộng hưởng từ nhồi máu động mạch não giai đoạn cấp và tối cấp tại bệnh viện đa khoa tỉnh Hải Dương

Đặc điểm hình ảnh cộng hưởng từ nhồi máu động mạch não giai đoạn cấp và tối cấp tại bệnh viện đa khoa tỉnh Hải Dương

Ngày tải lên : 05/11/2015, 17:36
... American Symtomatic Carotid Endarterectomy Trial): Mc hp = 1- (ng kớnh lũng hp/ ng kớnh on sau hp) Ch s din tớch: o trờn lp ct ngang, Doppler mu hoc nng lng T l % hp = (1- din tớch cũn li/ din tớch ... ng o to mụ men t ng dc theo trc Z Phỏt xung Radio cựng tn s o ca proton vo c th s to hiu ng: S proton cú th nng cao s o ngc hng lm suy gim t lc theo trc Z, s khỏc o ng pha to vect t mi theo trc ... bnh to kh nng phỏt hin bnh ca k thut to nh CHT 26 1.3.4.3 Chng trỡnh chp i vi cỏc xung chp s nóo Thc hin chp cỏc chui xung c bn T1W (axial, sagital), T2W, FLAIR v xung Diffusion, TOF 3D Thc hin...
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black et al - 2012 - how corporate governance affects firm value - evidence on channels from korea [kcgi]

black et al - 2012 - how corporate governance affects firm value - evidence on channels from korea [kcgi]

Ngày tải lên : 02/01/2015, 17:32
... evidence that investors – at least where they have the data to so – assess the impact of RPTs on firm market value taking into account the counterparties to the RPTs, which determine whether the firm ... Structure Subindex and its interaction with Related Party Transactions, while controlling separately for other subindices and their interactions The interaction between Related Party Transactions ... as an instrument for Board Structure Subindex, rather than all of KCGI, and tighten the causal link between the legal shock to Board Structure and higher firm market values, using a combination...
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brooks et al - 2012 - audit firm tenure and audit quality - evidence from u.s. firms [mafr]

brooks et al - 2012 - audit firm tenure and audit quality - evidence from u.s. firms [mafr]

Ngày tải lên : 06/01/2015, 19:41
... by the argument against mandatory auditor rotation This increased AE increases the auditor’s ability to detect both intentional and unintentional material misstatements in the financial statements, ... audit quality declines at For example, the Enron debacle in 2002 in U.S., the Parmalat scandal in 2003 in Italy, and the Satyam fraud in 2009 in India For instance, these rules include the establishment ... Auditor Tenure and Auditor Independence However, whether the auditor has the independence to report the detected material misstatements hinges on the trade-off between the auditor’s incentives to...
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butcher et al - 2012 - perceptions of audit service quality and auditor retention

butcher et al - 2012 - perceptions of audit service quality and auditor retention

Ngày tải lên : 06/01/2015, 19:41
... confirmatory factor analysis was used as it provides factors coterminous with the attribute taxonomy and allows testing of the hypotheses Confirmatory factor analysis removes within-attribute collinearity, ... Service Quality and Auditor Retention 2000: 423) These factors are then included in a logistic regression explaining rotation/retention Exploratory factor analysis was performed using the principal ... audit quality factors of independence and reputation may indicate that these quality factors are relatively more important to clients in the initial selection of an auditor, or in a decision to change...
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cameran et al - 2012 - mandatory audit firm rotation and audit quality - evidence from the italian setting [mafr]

cameran et al - 2012 - mandatory audit firm rotation and audit quality - evidence from the italian setting [mafr]

Ngày tải lên : 06/01/2015, 19:41
... ratio of total liabilities to total assets sales growth rate, calculated as the sales in year t minus sales in t–1 and scaled by sales in year t–1 return on assets, calculated as net income divided ... the financial leverage ratio in year t (estimated as the ratio of total liabilities to total assets); SALEGR i,t is the company sales growth rate, computed as the sales in year t minus sales in ... and the working capital required to support the current sales level Expected working capital is estimated by the historical relationship between working capital and sales That is: AWCAt = WCt...
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gold  et al - 2012 -the effect of engagement and review partner tenure and rotation on audit quality - evidence from germany [mapr]

gold et al - 2012 -the effect of engagement and review partner tenure and rotation on audit quality - evidence from germany [mapr]

Ngày tải lên : 06/01/2015, 19:42
... firm, and equal to ―0‖ otherwise sales growth rate calculated as the sales in year t minus sales in t-1 and scaled by sales in year t-1 natural logarithm of total sales cash flow in year t scaled ... tests in the paper have to be interpreted as joint tests of the quality of the set of economic determinants, the functional form of accruals accounting models, and the theory related to audit quality ... leading to an increase in audit quality Chi et al (2009) investigated the effects on audit quality of the mandatory audit partner rotation 11 implemented in Taiwan in 2004 Using absolute and...
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gul et al - 2012 - auditing multiple public clients, partner-client tenure and audit quality

gul et al - 2012 - auditing multiple public clients, partner-client tenure and audit quality

Ngày tải lên : 06/01/2015, 19:42
... thus adding to the auditor tenure literature (e.g., Chen et al 2008; Gul et al 2009) We also contribute to the auditor rotation debate by showing that, at least in China, auditor rotation should ... implementation of mandatory audit partner signature by comparing audit quality in the United Kingdom and the Netherlands They not find a substantial change in audit quality after the implementation ... suggests that directors holding multiple board seats are less effective in their monitoring functions, because they are “too busy to mind the business” (Beasley 1996; Core et al 1999; Ferris et al 2003;...
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chu et al - 2012 - does long tenure erode auditor independence

chu et al - 2012 - does long tenure erode auditor independence

Ngày tải lên : 06/01/2015, 19:42
... TENURE and the coefficient of TENURE_FINANCE.” The Wald method is used to see whether the total marginal impact is different from zero 26 Table The Total Marginal Impact of New Financing and Various ... scaled by the beginning total assets (data308t/data6t-1); SIZE log transformation of the year-end market value of equity (ln(data25t *data199t)); ROA net income scaled by the beginning total ... states that further experience is necessary to evaluate the effect of other SOX reforms to gauge the implications for auditor independence and audit quality: that is, to determine whether other SOX...
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dao et al - 2012 - shareholder voting on auditor selection, audit fees, and audit quality

dao et al - 2012 - shareholder voting on auditor selection, audit fees, and audit quality

Ngày tải lên : 06/01/2015, 19:42
... setting, the effects of alternative auditor hiring rules on competition in the audit market They find that, in their experimental setting, investor involvement in auditor selection leads to both ... nonfinancial industries, and (5) have required data Variable Definitions: Log(TotalAssets) ¼ natural logarithm of total assets; InvRecTA ¼ ratio of assets in inventory plus accounts receivable to total ... nonfinancial industries, and (5) have all required data Variable Definitions: Log(TotalAssets) ¼ natural logarithm of total assets; InvRecTA ¼ ratio of assets in inventory plus accounts receivable to total...
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daugherty et al - 2012 - an examination of partner perceptions of partner rotation - direct and indirect consequences to audit quality

daugherty et al - 2012 - an examination of partner perceptions of partner rotation - direct and indirect consequences to audit quality

Ngày tải lên : 06/01/2015, 19:42
... of mandatory rotation continue to be debated, both in the U.S and in the international community, and as the auditing profession continues toward international convergence of auditing standards ... on the in uence that rotation has on their ability to retain their highest performing employees Finding no increase in expected relocations due to accelerated rotation and lengthened coolingoff ... rotation On the other hand, Geiger and Raghunandan (2002) , Myers et al (2003), and Johnson et al (2002) all found audit and financial reporting quality and audit firm tenure to be positively related;...
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firth et al - 2012 - rotate back or not after mandatory audit partner rotation [mapr]

firth et al - 2012 - rotate back or not after mandatory audit partner rotation [mapr]

Ngày tải lên : 06/01/2015, 19:42
... continuous cooling-off) PostMR(1) PostMR(…) Fig The timeline of mandatory partner rotation in China Underlying the debate on whether and when the previously rotated-off partners are allowed to ... mandatory rotation (cooling-off) year the second mandatory rotation (cooling-off) year the first post-mandatory rotation year To help illustrate our sample construction, we show in Fig the mandatory ... Fig the mandatory rotation timeline, which is partitioned into the pre-rotation period (PreMR), the mandatory partner rotation period (MR) , and the post-mandatory-rotation period (PostMR) For partners...
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black et al - 2012 - how corporate governance affects firm value - evidence on channels from korea [kcgi]

black et al - 2012 - how corporate governance affects firm value - evidence on channels from korea [kcgi]

Ngày tải lên : 06/01/2015, 19:47
... evidence that investors – at least where they have the data to so – assess the impact of RPTs on firm market value taking into account the counterparties to the RPTs, which determine whether the firm ... Structure Subindex and its interaction with Related Party Transactions, while controlling separately for other subindices and their interactions The interaction between Related Party Transactions ... as an instrument for Board Structure Subindex, rather than all of KCGI, and tighten the causal link between the legal shock to Board Structure and higher firm market values, using a combination...
  • 57
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  • 0
kramer et al - 2011 - audit firm rotation, audit firm tenure and earnings conservatism in us [mafr]

kramer et al - 2011 - audit firm rotation, audit firm tenure and earnings conservatism in us [mafr]

Ngày tải lên : 06/01/2015, 19:43
... Hamilton et al. , 2005) Assuming that auditor independence directly affects the quality of the audit, any change in auditor independence would be translated in a change in the quality of the financial ... standards In order to investigate the influence of new regulations in the accounting and auditing environment on the association between earnings conservatism and audit firm rotation, the initial ... (Cameran et al. , 2005) When SOX mandated audit partner rotation in 2002, it also asked the U.S General Accounting Office (GAO) to study the expected effects of mandatory audit firm rotation The report...
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manual of psychosocial rehabilitation 2nd ed. - r. king, et al., (wiley-blackwell, 2012) ww

manual of psychosocial rehabilitation 2nd ed. - r. king, et al., (wiley-blackwell, 2012) ww

Ngày tải lên : 03/05/2014, 18:14
... cost), and checks made against collateral or physiological indicators where available When indicators are in conflict, the person is asked to assist the assessor in determining the best estimate ... Functioning The Multidimensional Scale of Independent Functioning (MSIF) is a relatively new instrument for rating functional disability in psychiatric outpatients (Jaeger et al. , 2003) The scale ... selected for their brevity and their potential to detect change (because of their timeframe and the fact that they offer scaled alternatives rather than relying on presence versus absence) The...
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coronary heart disease  -  clin., pathol., imaging, molec. profiles  -  z. vlodaver, et. al., (springer, 2012)

coronary heart disease - clin., pathol., imaging, molec. profiles - z. vlodaver, et. al., (springer, 2012)

Ngày tải lên : 12/05/2014, 17:13
... variation is the left SCV remaining patent and terminating in the lateral aspect of the coronary sinus In this circumstance, the CS is greatly enlarged Opacification of the epicardial cardiac veins ... of the determination of the myocardial area at risk in the evaluation of the outcome of acute myocardial infarction in patients Circulation 1987;75:984–7 12 Scanlon PJ, Faxon DP, Audet AM, et al ... (PGE1) allows resuscitation of the infant and elective catheter therapy A small subset of patients have thickened, dysplastic pulmonary valve leaflets and require surgical valvulotomy Both catheter...
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accounting 9th ed. - c. horngren, et. al., (pearson, 2012)

accounting 9th ed. - c. horngren, et. al., (pearson, 2012)

Ngày tải lên : 29/08/2014, 23:41
... cause them to give up on the material altogether and fall behind in the course, resulting in an entire class falling behind as the instructor attempts to keep everyone on the same page Text Study ... financial statements in detail The Financial Statements After analyzing transactions, we want to see the overall results The financial statements summarize the transaction data into a form that ... revaluation of certain assets and liabilities to restate them to market value, rather than historical cost The Going-Concern Concept Another reason for measuring assets at historical cost is the...
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cost accounting - a managerial emphasis 14th ed - c. horngren, et al., (pearson, 2012)

cost accounting - a managerial emphasis 14th ed - c. horngren, et al., (pearson, 2012)

Ngày tải lên : 29/08/2014, 23:41
... communicating with, responding to, and interacting with shareholders Internal audit—includes reviewing and analyzing financial and other records to attest to the integrity of the organization’s financial ... accounting information to develop, communicate, and implement strategy They also use management accounting information to coordinate product design, production, and marketing decisions and to evaluate ... accounting Cost accounting measures, analyzes, and reports financial and nonfinancial information relating to the costs of acquiring or using resources in an organization For example, calculating the...
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chi et al - 2010 - the effects of auditors’ pre-client and client-specific experience on earnings quality and perceptions of earnings quality in taiwan

chi et al - 2010 - the effects of auditors’ pre-client and client-specific experience on earnings quality and perceptions of earnings quality in taiwan

Ngày tải lên : 06/01/2015, 19:41
... equipment at the end of year t; ROAt–1 = return on assets in year t-1, calculated as the ratio of income before discontinued operations and extraordinary items to total assets; and TAt–1 = total assets ... determining the effect of long tenure In later work, Chen et al (2008) use the absolute value of discretionary accruals and signed discretionary accruals to proxy for earnings quality They find that ... logarithm of total assets in year t; growth rate of net sales over the previous year; cash from operations from the statement of cash flows in year t, scaled by total assets at the beginning of year...
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chi et al - 2011 - the effects of audit partner pre-client and client-specific experience on earnings quality and on perceptions of audit quality

chi et al - 2011 - the effects of audit partner pre-client and client-specific experience on earnings quality and on perceptions of audit quality

Ngày tải lên : 06/01/2015, 19:41
... calculated as the ratio of income before discontinued operations and extraordinary items to total assets TACt, ∆SALESt, ∆ARt, and PPEt are scaled by lagged total assets (TAt–1) We estimate equation ... negative book value of equity They also find mixed results on the relation between the interest rate spread and leverage and between the interest rate spread and sales growth Finally, they find ... missing; LOSS = an indicator variable equal to if income before extraordinary items is negative in year t, and otherwise; DIntCOV = an indicator variable equal to if the interest coverage ratio...
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