neuroscience of mindfulness holzel et al 2011

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

... available for calculating discretionary accruals Finally, we delete 718 public company observations in the year of an initial public offering (IPO) because Teoh et al (1998a) and Teoh et al (1998b) ... magnitude of discretionary accruals as well as extreme negative discretionary accruals Prelisting audit firm tenure also constrains extreme negative discretionary accruals.6 Our post5 Chi et al (2011) ... companies Our findings also supplement those in Kim et al (2011) and in Minnis (2011) Using a sample of private Korean companies, Kim et al (2011) find that the cost of debt capital is lower for companies...

kilgore et al - 2011 - the relative importance of audit quality attributes

Danh mục: Tổng hợp

... Between Auditor Quality and Auditor Size: An Analysis of Small CPA Firms’, Journal of Accounting, Auditing and Finance, 13, 2: 135–50 Commonwealth of Australia 2010, ‘Audit Quality in Australia ... (economies of scale) and a higher concentration of clients, they will make better judgements and therefore provide audits of higher quality Further, studies by Craswell et al (1995), Knechel et al (2007) ... procedures C 2011 CPA Australia Big N auditor Mid-tier ﬁrm Local ﬁrm ≤5 years >5 years 60% of audit fees Specialist Non-specialist External quality control...

CITY OF ARLINGTON, TEXAS, ET AL. v. FEDERAL COMMUNICATIONS COMMISSION ET AL. docx

Danh mục: Quản lý nhà nước

... sort of totality -of- the-circumstances test—which is really, of course, not a test at all but an invitation to make an ad hoc judgment regarding congressional intent Thirteen Courts of Appeals ... Opinion of BREYER, J SUPREME COURT OF THE UNITED STATES _ Nos 11–1545 and 11–1547 _ CITY OF ARLINGTON, TEXAS, ET AL. , PETITIONERS 11–1545 v FEDERAL COMMUNICATIONS COMMISSION ET AL ... _ CITY OF ARLINGTON, TEXAS, ET AL. , PETITIONERS 11–1545 v FEDERAL COMMUNICATIONS COMMISSION ET AL CABLE, TELECOMMUNICATIONS, AND TECHNOLOGY COMMITTEE OF THE NEW ORLEANS CITY COUNCIL, PETITIONER...

chi et al - 2011 - is enhanced audit quality associated with greater real earnings management

Danh mục: Tổng hợp

... net income scaled by total assets at the beginning of the year falls into the interval between [0, 0.005].3 Finally, we define firms as meeting or just beating analyst forecasts if their actual ... indicator of audit quality Studies find that the Big N auditors charge higher audit fees (Craswell et al 1995), and they are associated with lower absolute value of discretionary accruals (Becker et al ... abnormal cash flow (Abn_CFO), abnormal production costs (Abn_Prod), and abnormal discretionary expenses (Abn_Discexp) follow Cohen et al (2008) Specifically, we calculate Abn_CFO as residuals of regression...

al-thuneibat et al - 2011 - do audit tenure and firm size contribute to audit quality - empirical evidence from jordan [at]

Danh mục: Tổng hợp

... 1:4* 1:2* Total Assets Total Assets Earnings before Interest and Taxes þ 3:3* Total Assets Market Value of Equity Sales þ 1:0* þ 0:6* Book Value of Total Debt Total Assets Note that: ... the natural logarithm of total assets for company i at time t LEVit ¼ the ﬁnancial leverage ratio computed by scaling total liabilities to total assets of company i at time t FCit ¼ the Altman ... Johnson et al (2002) used the absolute level of DAs as a proxy of the quality of ﬁnancial reporting The other proxy they used is the persistence of the accrual components of earnings Their use of...

18
1,485
0

brooks et al - 2011 - when does audit quality start to decline in firm audit tenure - an international analysis [mafr]

Danh mục: Tổng hợp

... country k; = the natural log of market value of equity, where market value of equity is calculated as the closing price times the number of shares outstanding at the end of the fiscal year for firm ... LOGMV is the natural log of market value of equity for firm i in year t; MtoB is the market value divided by book value of equity i in year t; Age is the natural log of the number of years since ... Fundamental Analysis, and Stock Returns Journal of Financial Economics 61 (1):77-106 29 DeFond, M L., and J Jiambalvo 1994 Debt Covenant Violation and Manipulation of Accruals Journal of Accounting...

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

Danh mục: Tổng hợp

... by total assets; RET is the fiscal year stock return (Note 7); and DRET is the dummy variable set equal to if RET < 0, otherwise set equal to zero In Model (1), β1 measures the response of earnings ... with lower financial reporting quality As proxies for financial reporting quality they used the absolute value of unexpected accruals and the persistence of the accrual components of earnings Carcello ... β1RETit + β2DRETit + β3RETit * DRETit + β4ROTATit + β5ROTATit * RETit + β6ROTAT * DRETit (2) + β7ROTATit * RETit * DRETit + εit, where, for firm i in year t: ROTAT is a dummy variable set equal...

roush et al - 2011 - auditor rotation - the pcaob considers a new direction

Danh mục: Tổng hợp

... tenure is detrimental to audit quality (e.g., Johnson et al 2002; Myers et al 2003; Carcello and Nagy 2004; Knechel and Vanstraelen 2007); however, for a notable exception refer to Davis et al (2009) ... He offers anecdotal evidence of auditors conceding to client demands where auditor tenure is very lengthy (PCAOB 2011c) Such evidence is certainly disquieting Yet, academic evidence generally ... would need several years to evaluate the effectiveness of the Sarbanes-Oxley reforms That is, the PCAOB would need time to determine whether the reforms are sufficient, or whether further Current...

gupta et al - 2011 - corporate independent directors in the board (neds) in indian

Danh mục: Tổng hợp

... capital market not being able to enforce better governance on the part of the directors or performance on the part of the managers Global Journal of Management and Business Research a majority of ... these companies should be professionalized by inducting a minimum of four non-official Directors in the case of Navratnas and three non-official Directors in the case of Miniratnas before the Board ... under-performing directors Yet until recently, formal appraisals of individual directors have been relatively rare There is a strong body of opinion that urges a process of self-evaluation by the board...

color atlas of anatomy - a photog. study of the human body 7th ed. - j. rohen, et al., (lippincott, 2011)

Danh mục: Hóa học - Dầu khí

... aspect) Left parietal bone (external aspect) Left parietal bone (internal aspect) Frontal bone Coronal suture Sagittal suture Parietal bone Superior temporal line Parietal foramen Parietal tuber or ... aspect) The ethmoidal foveolae cover the ethmoidal cavities of the ethmoidal bone Frontal bone Nasal margin Trochlear fossa Fossa for lacrimal gland Anterior ethmoidal foramen Posterior ethmoidal foramen ... ethmoidal foramen Nasal spine Supra-orbital notch Supra-orbital margin Orbital plate 10 Roofs of the ethmoidal air cells 11 Ethmoidal notch 12 Parietal margin 13 Groove for superior sagittal sinus 14...

548
2,239
0

Jonsson et al. Journal of Translational Medicine 2011, 9:114 pdf

Danh mục: Điện - Điện tử

... clinicopathological parameters, the relationship between RBM3 expression Jonsson et al Journal of Translational Medicine 2011, 9:114 http://www.translational-medicine.com/content/9/1/114 Page of Table ... intensity The number of cases in the multivariate analysis is equal to the number of cases evaluated for RBM3 expression (n = 215) Jonsson et al Journal of Translational Medicine 2011, 9:114 http://www.translational-medicine.com/content/9/1/114 ... Jonsson et al Journal of Translational Medicine 2011, 9:114 http://www.translational-medicine.com/content/9/1/114 Page of Table Relative risks of recurrence and death according to clinicopathological...

Báo cáo hóa học: " Comment on “on the stability of quadratic double centralizers and quadratic multipliers: a fixed point approach” [Bodaghi et al., j. inequal. appl. 2011, article id 957541 (2011)]" pot

Danh mục: Hóa học - Dầu khí

... Park et al Journal of Inequalities and Applications 2011, 2011: 104 http://www.journalofinequalitiesandapplications.com/content /2011/ 1/104 Page of By (2.6), the right-hand side of the above inequality ... ∞ for all n ≥ or other exists a natural number n0 such that Park et al Journal of Inequalities and Applications 2011, 2011: 104 http://www.journalofinequalitiesandapplications.com/content /2011/ 1/104 ... Park et al Journal of Inequalities and Applications 2011, 2011: 104 http://www.journalofinequalitiesandapplications.com/content /2011/ 1/104 Page of Găvruta [4] generalized the Rassias’...

Maria et al. International Journal of Emergency Medicine 2011, 4:13 docx

Danh mục: Hóa học - Dầu khí

... liver, while lymphatic metastases are uncommon Maria et al International Journal of Emergency Medicine 2011, 4:13 http://www.intjem.com/content/4/1/13 Surgical resection, ideally with negative microscopic ... reduces local recurrences, as shown for other soft tissue sarcomas, while the role of adjuvant chemotherapy is controversial The management of local recurrences and metastatic disease is challenging, ... Maria et al International Journal of Emergency Medicine 2011, 4:13 http://www.intjem.com/content/4/1/13 Figure Abdominal computed tomography scans showing active...

Lešnik et al. International Journal of Emergency Medicine 2011, 4:16 ppt

Danh mục: Hóa học - Dầu khí

... Lešnik et al. : Impact of additional module training on the level of basic life support knowledge of first year students at the University of Maribor International Journal of Emergency Medicine 2011 ... Medical students have better knowledge of ventilation (p = 0.02), automatic Lešnik et al International Journal of Emergency Medicine 2011, 4:16 http://www.intjem.com/content/4/1/16 Page of Table ... This study also highlights some notable differences between the two faculties inside the group of students who received an additional BLS module Lešnik et al International Journal of Emergency...

Guerin et al. Annals of Intensive Care 2011, 1:9 potx

Danh mục: Hóa học - Dầu khí

... Guerin et al Annals of Intensive Care 2011, 1:9 http://www.annalsofintensivecare.com/content/1/1/9 regional PL to maintain patency of small airways and/or alveoli has been reached ... these dependent parts of the lung leading to oxygenation worsening Guerin et al Annals of Intensive Care 2011, 1:9 http://www.annalsofintensivecare.com/content/1/1/9 Chest wall elastance In 22 ... article as: Guerin et al. : Efficacy and safety of recruitment maneuvers in acute respiratory distress syndrome Annals of Intensive Care 2011 1:9 Submit your manuscript to a journal and beneﬁt from:...

Sonneville et al. Annals of Intensive Care 2011, 1:10 pot

Danh mục: Hóa học - Dầu khí

... Sonneville et al Annals of Intensive Care 2011, 1:10 http://www.annalsofintensivecare.com/content/1/1/10 Incidence The incidence of neurologic events during the course of IE varies greatly ... with cerebral bleeding, either at the early phase of emboli or later A recent case-control study, using diffusion- Sonneville et al Annals of Intensive Care 2011, 1:10 http://www.annalsofintensivecare.com/content/1/1/10 ... development of intracranial mycotic aneurysms (ICMA) on distal or pial arteries Because of the strong association found between IE and cerebral microbleeds, the authors raised the question of additional...

Chase et al. Annals of Intensive Care 2011, 1:11 doc

Danh mục: Hóa học - Dầu khí

... interactive educational diabetes simulator Diabetes Educator 1998, 24(3):341 Chase et al Annals of Intensive Care 2011, 1:11 http://www.annalsofintensivecare.com/content/1/1/11 Page of 63 Arleth T, Andreassen ... of assumptions about the physical, chemical, and biological processes involved These mathematical Chase et al Annals of Intensive Care 2011, 1:11 http://www.annalsofintensivecare.com/content/1/1/11 ... Chase et al Annals of Intensive Care 2011, 1:11 http://www.annalsofintensivecare.com/content/1/1/11 4-hour timeframe typical of TGC intervention frequencies [24,38,46,47,49,50,71,72] These metrics...

Tài liệu Colchero, J. et al. “Friction on an Atomic Scale”Handbook of Micro and Nano Tribology P6 Handbook of Micro/Nanotribology. Ed. Bharat ppt

Danh mục: Kĩ thuật Viễn thông

... composition of the tip, a metal film can be evaporated onto the cantilever (Carpick et al. , 1996a) or alternatively thin films such as Teflon (Howald et al. , 1995) or self-assembling monolayers (Ito et al. , ... The rapid development of SFM led, on the one hand, to microfabricated cantilevers with integrated tips (Albrecht, 1989; Albrecht et al. , 1990; Akamine et al. , 1990; Wolter et al. , 1991) and, on ... the values of the lateral force corresponding to the stick-slip points are not all equal as in the previous case However, they can be calculated from the exact geometry of the experimental setup...

SUPREME COURT OF THE UNITED STATES - RADLAX GATEWAY HOTEL, LLC, ET AL. v. AMALGAMATED BANK potx

Danh mục: Ngân hàng - Tín dụng

... HOTEL, LLC, ET AL. , PETITION- ERS v AMALGAMATED BANK ON WRIT OF CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE SEVENTH CIRCUIT [May 29, 2012] JUSTICE SCALIA delivered the opinion of the ... allowed amount of such claim, of a value, as of the effective date of the plan, of at least the value of such holder’s interest in the estate’s interest in such property; “(ii) for the sale, subject ... AMALGAMATED BANK Opinion of the Court amount of such claims; and (II) that each holder of a claim of such class receive on account of such claim deferred cash payments totaling at least the allowed...

Xem thêm

Tìm thêm: hệ việt nam nhật bản và sức hấp dẫn của tiếng nhật tại việt nam khảo sát các chuẩn giảng dạy tiếng nhật từ góc độ lí thuyết và thực tiễn khảo sát chương trình đào tạo gắn với các giáo trình cụ thể xác định thời lượng học về mặt lí thuyết và thực tế tiến hành xây dựng chương trình đào tạo dành cho đối tượng không chuyên ngữ tại việt nam điều tra đối với đối tượng giảng viên và đối tượng quản lí khảo sát các chương trình đào tạo theo những bộ giáo trình tiêu biểu xác định mức độ đáp ứng về văn hoá và chuyên môn trong ct mở máy động cơ lồng sóc mở máy động cơ rôto dây quấn các đặc tính của động cơ điện không đồng bộ đặc tuyến mômen quay m fi p2 đặc tuyến tốc độ rôto n fi p2 đặc tuyến dòng điện stato i1 fi p2 động cơ điện không đồng bộ một pha sự cần thiết phải đầu tư xây dựng nhà máy thông tin liên lạc và các dịch vụ từ bảng 3 1 ta thấy ngoài hai thành phần chủ yếu và chiếm tỷ lệ cao nhất là tinh bột và cacbonhydrat trong hạt gạo tẻ còn chứa đường cellulose hemicellulose chỉ tiêu chất lượng theo chất lượng phẩm chất sản phẩm khô từ gạo của bộ y tế năm 2008 chỉ tiêu chất lượng 9 tr 25