where were the gatekeepers corporate collapses and the role of accountants
Ph.D. Program in “Economics and Management” Accounting and governace The role of Corporate Disclosure docx
... the motivation of the study, the strengths and weaknesses of the research design, the main assumptions made and the main results are presented Finally and most importantly, the contribution of ... choice, the characteristics of the discloser (i.e credibility) and of the information disclosed (i.e verifiability) and how these characteristics interact with the expected effects of the disclosure ... write a term paper on a topic relating to the course The topic will be decided together by the student and the instructors before the end of the course The paper could be a conceptual study consisting...
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essays on corporate strategy- evolution of corporate capabilities and the role of intangible assets
... Table-5 is the relationship between q′ of the target and the BHARit of the acquirer There is a negative and significant relationship between 35 the level of intangibles of the target before the acquisition ... (2002), the divergence between the internal and the external cost of capital is due to the information asymmetries between the inventor and the investor, moral hazard on the part of the inventor ... incumbents in their industries, and every firm has an existing base of capital 21 equal to (Megna and Klock, 1993) The MVi of the target firm is measured as the sum of all outstanding claims on the firm...
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xie et al - 2003 - earnings management and corporate governance - the role of the board and the audit committee
... recommendations focus on the independence of the board members who serve on the audit committee and on the active and formal role of the audit committee in the oversight process It further recommended ... regressions The first dummy variable takes the value of for the year 1994 and zero otherwise, while the second takes the value for 1995 and zero otherwise Sample and data 4.1 Sample selection We chose the ... Journal of Corporate Finance (2003) 295–316 307 Finally, we show that the log of book value to total assets, the log of sales, and the log of the market value of equity are significantly and negatively...
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Earnings management and corporate governance in the UK the role of the board of directors and audit committee
... of outside directors on the board and the level of earnings management Besides the proportion of outside directors on the board, the separation of the roles of the chairman of the board and the ... Chapter Hypotheses Development commonly used in previous studies One is the board composition of outside directors, the second is the combination of the roles of the CEO and the chairman of the board ... by the SEC for alleged violations of GAAP, if they have the CEO simultaneously serving as the chair of the board Thus, the second hypothesis is proposed: Hypothesis 2: The combination of the roles...
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Circuit theory of finance and the role of incentives in financial sector reform
... creating and advancing liquidity to producers; along the circuit, the financial system governs the supply and demand of funds and, at the end of the process, it determines the condition for the closure ... conceptualization and recent evidence CTF clarifies the role of the financial system in the functioning of a monetary market economy of production At the start of the circuit process, the financial ... structure The model marks the different role played in the circuit by the credit market on one side, where liquidity is created to finance production, and by the financial market on the other, where the...
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Facts of Vietnam Freight forwarding industry and the role of Vietnam Freight Forwarders Association (VIFFAS) to the industry in international economic integration processhelpful to Oristar.doc
... kinds: + The change of consumer-demand modal, market and the attitude to the availability and diversity of goods + The pressure of reducing cost + The development of Information technology + The pressure ... world The Association has the role of coordinating the activities of the members in order to protect the interests of the members and improve the position of Vietnam in the international freight ... learning and expanding With their experiences, they have learned the value of offering quality services In the way of growing, they have also open branches to establish a worldwide presence These...
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Báo cáo y học: "Human toxoplasmosis and the role of veterinary clinicians"
... where the consequences of infection can be very severe, while the risk of living with one’s beloved cat is practically nill References Angulo FJ, Glaser CA, Juranek DD et al Caring for pets of ... women in Korea J Parasitol 2008; 94: 963-965 Grant S and Olsen CW Preventing zoonotic diseases in immunocompromised persons: the role of physicians and veterinarians Emerg Infect Dis 1999; 5: 159-163 ... with the human immunodeficiency virus Clin Infect Dis.1994;18:14-24 Han K, Shin DW, Lee TY, et al Seroprevalence of Toxoplasma gondii infection and risk factors associated with seropositivity of...
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The role of language in adult education and poverty reduction in Botswan
... improve the quality of life of the poor and rural people adult education programs should include as one of its components the observation and imitation of the artisans and other skilled persons in the ... maintains the hegemony and the gap between the poor and the rich, the major and minority groups In order to redress poverty the adult education program needs to be aware of the social functions of language ... for the betterment of their conditions It could mobilize the so called minorities to oppose their status and challenge the hegemony of the majority communities in Botswana 31 In most parts of the...
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153 The role of marketing activities to bankcard and actual state of Ngân hàng nông nghiệp và phát triển nông thôn (AgriBank) cards
... transaction to the acquire and is reimbursed the amount of the sales ticket by the acquirer (4) - The acquirer then summits the ticket to the issuer for payment, via the ICO interchange and settlement ... maintaining the flow of funds and information between issuing and acquiring members The exchange of financial information is called clearing The exchange of the actual funds for the transaction and the ... separate tasks and roles in their own working field: 14 - Head of Department: be directly responsible for the work and plans of department to the Director, make plans and assign tasks to the staff...
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494 The role of marketing activities to bankcard and actual state of Ngân hàng nông nghiệp và phát triển nông thôn (AgriBank) cards
... “bộ” “trọn gói” theo nguyên tắc giá gói nhỏ tổng số tiền mua hàng theo phương thức riêng rẽ Định giá theo nguyên tắc địa lý: cách thức mà doanhnghiệp định giá bán sản phẩm theo nguyên tắc địa ... sản phẩm Bề rộng chủng loại sản phẩm phân giải số lượng mặt hàng thành phần theo tiêu thức định ví dụ theo kích cỡ, theo công suất… Bề rộng chủng loại sản phẩm mục tiêu công ty định phần Những ... trường theo giác độ khác Theo quan điểm Marketing thị trường bao gồm tất khách hàng tiềm ẩn có nhu cầu mong muốn cụ thể sẵn sàng có khả tham gia vào trao đổi để thoả mãn nhu cầu Như vậy, theo khái...
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Tài liệu Organization-internal Transfer of Knowledge and the Role of Motivation: A Qualitative Case Study pptx
... distribution of information is triggered by the view on the relevance of the information, the 122 Knowledge and Process Management power of the recipient, the level of workload and resources ... transfer, and whether and how this influences success or the antecedent factors of cognition, organization and motivation METHODOLOGY This is a case study, and the object of study is the transfer of ... to the differences between the plants in terms of transfer success or failure Plants and failed to take on the knowledge transfer, whereas the other four succeeded Transfer of Knowledge and the...
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Tài liệu Báo cáo khoa học: Regulation of DNA fragmentation: the role of caspases and phosphorylation doc
... They induce the permeabilization of the mitochondrial membrane with the release of cytochrome c and the formation of the apoptosome [38] The major pro-apoptotic protein Bax exists mainly in the ... of caspases switches the cellular apoptotic signal on and off Caspase activation is under the direct control of kinases and phosphatases, and the indirect control of phosphorylation through the ... Inhibition of PP1 by OA enhances the phosphorylation of p53 at Ser15 and Ser37, decreases the expression of bcl-2 and increases the expression of bax in human laryngeal epithelial cells and human...
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Tài liệu The Role of BCG Vaccine in the Prevention and Control of Tuberculosis in the United States: A Joint Statement by the Advisory Council for the Elimination of Tuberculosis and the Advisory Committee on Immunization Practices docx
... Control and Prevention The role of BCG vaccine in the prevention and control of tuberculosis in the United States: a joint statement by the Advisory Council for the Elimination of Tuberculosis and the ... variable and equivocal The concern of the public health community about the resurgence and changing nature of TB in the United States prompted a re-evaluation of the role of BCG vaccination in the ... vaccination These developments have prompted a re-evaluation of the role of BCG vaccination in the prevention and control of TB in the United States CDC, the Advisory Council for the Elimination of Tuberculosis...
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Tài liệu Egypt''''s Water Warriors : Water Pollution in Egypt and the Role of NGOs in Reaching Integrated Management ppt
... to the natural protectorate law and the decision of the Prime Minister regulating to activities inside the protectorates in addition to the inefficiency of the biological treatment project of ... Damietta and Alexandria The Governmental action to solve the water pollution crisis in general and the fresh water problem is desperately needed but not gained yet, despite of the all the floral ... media announcements, conferences and posters(according to the reports of the Ministry of Environment and the cry-outs of stakeholders remarkably reported by the media ...
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Tài liệu Báo cáo khoa học: Structural effects of a dimer interface mutation on catalytic activity of triosephosphate isomerase The role of conserved residues and complementary mutations pptx
... selection of recombinants The sites incorporated were HaeIII, NcoI and BamHI (Table 1) The PCR mix contained 200 ng of each primer, 20 ng of the template, 200 lm of each dNTP and units of Taq DNA ... and in the presence of denaturants [27] Extending these studies, we examine here the effect of increasing the bulk of the residue at position 74 Surprisingly, the Y74W mutant exhibited loss of ... across the dimer interface, while T75 interacts with N10 and E97 of the second subunit The backbone NH group of R98 forms a hydrogen bond with the backbone CO of F102 Furthermore, the orientation of...
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Tài liệu Báo cáo khoa học: DNA strand exchange activity of rice recombinase OsDmc1 monitored by fluorescence resonance energy transfer and the role of ATP hydrolysis pptx
... donor and acceptor dyes, will therefore unveil the status of physical union and separation of complementary strands during renaturation and strand exchange, respectively, and thereby assesses the ... in the fluorescence signal is specific to the emission maximum of fluorescein, the donor dye in the FRET pair, we compared the emission spectra of the strand exchange reaction mixture with that where ... monitor the time course of renaturation and strand exchange activities of OsDmc1 The renaturation activity was found to be stimulated in the presence of ATP and was saturated at 1.25 lm of OsDmc1...
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Tài liệu Báo cáo khoa học: The role of the ESSS protein in the assembly of a functional and stable mammalian mitochondrial complex I (NADH-ubiquinone oxidoreductase) pptx
... EcoRI and NheI sites for cloning into the unique EcoRI and NheI sites of the modified pTRIDENT-14neo vectors such that either the HA or the HIS epitope tag was added to the end of the ESSS ORF The ... how the level of a complex of 46 subunits is determined The activities of complex II and the downstream complex III of the electron transport chain were measured and found to be near normal in the ... panel) The signal from the 18 kDa subunit of complex I (NDUFB6) served as another identification of the complex at the position of the histochemical stain in the left panel Antisera against the SDHC...
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