year the information on the accounting effect of the merger shall not extend to the comparative information

Báo cáo khoa học: "Analysis and simulation of the architecture of a growing root system: application to a comparative study of several tree seedlings" ppsx

Ngày tải lên : 09/08/2014, 02:21

... length of the apical non-branching zone, defined by the region from the most visible apical n + order laterals to the axis tip) Statistical studies of these ture are data allow the determination of ... results concerning the development of long lateral roots could lean in the same way On the other hand, the influence of soil properties may be overriding on the changes of root architecture The influence ... we cannot differentiate distinct architectural models, but the number of long lateral roots could contribute to the expression of architectural models on older plants There are phases in the architecture...

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báo cáo khoa học: " Survey of smokers'''' reasons for not switching to safer sources of nicotine and their willingness to do so in the future" pdf

Ngày tải lên : 11/08/2014, 18:20

... socioeconomic data was collected on the survey, the research team noted that a large proportion of the male smokers appeared to be construction and trades workers and a large proportion of the female ... 78%) 1Limited to smokers who had not previously considered switching to ST/pharmaceutical nicotine and responded to the questions about whether they would consider switching to hypothetical reduced ... and their willingness to consider the hypothetical products Tests of statistical significance were not presented because these are only appropriate when the purpose of a study is to test a hypothesis...

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The effect of grammar teaching (syntax) in English on 5 to 16 year olds’ accuracy and quality in written composition potx

Ngày tải lên : 10/03/2014, 05:20

... account of the results of research into the question The aim of the review is to shed conclusive light on the effect (or otherwise) of grammar teaching on writing by to 16 year- olds in English The ... evaluations of ‘other’ designs Sixteen out of the 24 reviews explored the teaching of ‘syntax’ Of these 16, 12 provided a conclusion about the effect of syntax teaching on the accuracy and quality of ... was to determine the direct effects of a study of transformational-generative grammar on the language growth of secondary school pupils The results presented show that the effects of the three years...

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THE EFFECT OF BONUS SCHEMES ON ACCOUNTING DECISIONS* pdf

Ngày tải lên : 15/03/2014, 16:20

... of their bonus awards However, the effect of a procedure change on the accounting numbers is only publicly disclosed for the year of the change This proxy therefore fails to control for the effect ... tests The proxy for the managers' accounting decisions in those tests, the effect of an accounting procedure change on bonus earnings in the year of the change, ignores the effect on future years' ... commonly related to cash dividend payments on common stock The 1980 bonus contract for Gulf Oil Corporation, for example, limits the transfer to the bonus reserve to six percent of the excess of...

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The effect of economic and accounting variables on capital structure empirical evidence from iranian companies

Ngày tải lên : 24/04/2014, 15:42

... Theory Most of these theories are based on the company's internal structure and the impact of internal factors of the company and they are based on assumption of stability of economic factors and ... market There are several factors that may have effect on this relationship On the other hand, several factors (economic and accounting) may influence the composition and structure of the capital ... value There are different theories related to whether there is truly optimal capital structure or not The main emphasis of Different theories is on whether the company can change the composition of...

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the effect of accounting regulation on second-tier audit firms and their clients audit pricing and quality, cost of capital, and backdating of stock options

Ngày tải lên : 03/06/2014, 02:15

... Minyard and Tabor (1991) was one of the first few studies to investigate the effect of mergers of the Big-8 audit firms on auditor concentration They find that the mergers of the Big-8 audit firms have ... assumptions Two measures of auditor concentration are commonly used These are the concentration ratio and the Hirschman-Herfindahl Index (HHI) The concentration ratio is the percentage of total sector ... the role of auditor choice on the cost of capital and the cost of debt for public firms, there is no evidence on the effect of audit quality of Bigaudit firms and Second-Tier audit firms on the...

151
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The Moderating Effect of Product Knowledge on the Learning and Organization of Product Information pptx

Ngày tải lên : 09/07/2014, 14:21

... permission of the copyright owner Further reproduction prohibited without permission Reproduced with permission of the copyright owner Further reproduction prohibited without permission Reproduced ... permission of the copyright owner Further reproduction prohibited without permission Reproduced with permission of the copyright owner Further reproduction prohibited without permission Reproduced ... permission of the copyright owner Further reproduction prohibited without permission Reproduced with permission of the copyright owner Further reproduction prohibited without permission Reproduced...

12
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báo cáo khoa học: " The BLISS cluster randomised controlled trial of the effect of ''''active dissemination of information'''' on standards of care for premature babies in England (BEADI) study protocol [ISRCTN89683698]" pdf

Ngày tải lên : 11/08/2014, 05:22

... intervention process will include two meetings (Fig 1): At the first meeting, the regional 'champions' will come together: to explore the theory and practice of NHS organisational change; to consider the ... but there is currently only anecdotal evidence to inform the third criterion about the extent of use of these practices and policies Therefore, data to quantify the pre-intervention extent of these ... sycophant to saboteur – responses to organisational change In Working Below the Surface: The Emotional Life of Contemporary Organisations Edited by: Huffington C, et al Tavistock Clinic Series, London:...

8
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0

báo cáo khoa học: " The BLISS cluster randomised controlled trial of the effect of ''''active dissemination of information'''' on standards of care for premature babies in England (BEADI) study protocol [ISRCTN89683698]" pot

Ngày tải lên : 11/08/2014, 16:20

... intervention process will include two meetings (Fig 1): At the first meeting, the regional 'champions' will come together: to explore the theory and practice of NHS organisational change; to consider the ... but there is currently only anecdotal evidence to inform the third criterion about the extent of use of these practices and policies Therefore, data to quantify the pre-intervention extent of these ... sycophant to saboteur – responses to organisational change In Working Below the Surface: The Emotional Life of Contemporary Organisations Edited by: Huffington C, et al Tavistock Clinic Series, London:...

8
331
0

The effect of the 150 hour requirement on the national number of bachelor of accounting degrees awarded

Ngày tải lên : 30/09/2015, 13:42

... The Commission on Professional Accounting Education was established and co sponsored by the AICPA, the American Accounting Association, the Federation of Schools of Accountancy and the National ... attractiveness of other fields such as information systems, and most importantly the misperception of high school students regarding the accounting profession and the failure of the accounting profession to ... alarming to the academic community With fewer and fewer students entering the profession, a major shortage of accounting professionals is on the horizon Even today, there is noticeable competition...

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Báo cáo khoa học: " Effect of the medical emergency team on long-term mortality following major surgery"

Ngày tải lên : 25/10/2012, 10:41

... glycopeptides only, and Stenotrophomonas maltophilia, sensitive to ofloxacin only Polymicrobial wound contamination also included contamination with fungi (for instance, Candida albicans as well as non-albicans ... Psychoemotional aftermath With respect to the tsunami's psychoemotional aftermath, the full impact of the wave on the mental health of the survivors is still unknown [2] In February 2005 the World ... Respiratory tract Tsunami near-drowning involved the aspiration of immersion fluids as well as marine and soil debris into the respiratory tract, thus producing intrapulmonary inoculation of bacteria...

9
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Báo cáo y học: "Effect of antibodies on the expression of Plasmodium falciparum circumsporozoite protein gene"

Ngày tải lên : 02/11/2012, 10:14

... However, there is almost no information on the effect of antibodies on the expression of Plasmodium immunogenic molecules There are evidences that antibodies can interfere with parasite multiplication ... in the mean number of parasites when treated with 1μg mAb/ml Anti-CSP-mAb had contradictory effect depending on concentration and although mAb at lower concentration seems to have a stimulatory ... contamination PCR reaction triplicates showed no major differences among them and expression levels of the internal control were similar in the different experiments The expression levels of csp...

4
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THE EFFECT OF EDUCATION ON ECONOMIC master sciences po fr

Ngày tải lên : 24/08/2013, 18:40

... considering only one of the channels in the regression (either the change, which given the MASTER THESIS: THE EFFECT OF EDUCATION ON ECONOMIC GROWTH negative correlation, would lead to an important ... specially the definition of human capital In order to measure the impact of this misspecification, the authors analyze two specifications for the regression of economic growth on human capital : • One ... male individuals go in the same direction than with the whole population, confirming thereby my previous results Conclusion The literature on the effect of education on economic growth is far from...

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EFFECT OF THE NUMBER OF THE VERTICAL PIPES FOR THE PASSIVE AERATION ON THE COMPOSTING RATE

Ngày tải lên : 05/09/2013, 08:40

... based on the ratio of carbon loss as CO2 to the carbon contained in the DF alone In our investigation, the concentrations of CO2 from about to 19% in the exhaust gas were detected during each of the ... respectively, the conversion of carbon, the initial carbon content in the raw mixture and the carbon remaining after the composting Nakasaki et al (1998a) reported that the conversion of carbon during the ... ventilation effect by the natural convection (Shimizu and Morita, 1962) However, there have been no studies of the effect of the vertical pipes on the passive aeration and the composting rate The...

8
622
1

Effect of dissolved organic matter (DOM) and biofilm on the adsorption capacity of powdered activated carbon in activated sludge

Ngày tải lên : 05/09/2013, 08:40

... Amount of Organic Carbon/amount of PAC ( mg g-1) adsorption capacity of PAC does not totally due to the adsorption of DOM on PAC 10 AC AC AC AC PAC on P on P on P on P ion ion tion New tion ba ... biofilm developed on PAC, the incubation was The amount of organic carbon was indicator as the amount of biofilm developed on PAC shows the amount of organic carbon on PAC after each incubation ... and biofilm attached onto PAC However, it is not clear that the effect of DOM and biofilm attached onto PAC were decrease in adsorption capacity of PAC in the aeration tank The objective of this...

10
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Effect of Process Parameters on the Degradation of Polychlorinated Biphenyls in Water Matrix using UV/H2O2

Ngày tải lên : 05/09/2013, 09:08

... temperature of the solution inside the photoreactor were continuously monitored The adjustment of the pH of the solution was done using 1.0N NaOH and 1.0N H2SO4 The effect of the initial pH of the solution ... solutions The initial concentration of the solution being irradiated was also found to have significant effects on the rate of pollutant degradation as well as the kind and concentration of intermediates ... 2001) The dosage of H2O2 in the solution has a remarkable effect on the rate of degradation of the target pollutant When the initial H2O2 concentration is increased beyond the optimum level, the...

9
582
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Effect of the presence of coexisting substances on UV inactivation of Cryptosporidium parvum oocysts

Ngày tải lên : 05/09/2013, 09:08

... intensity at the surface of the suspension ***UV dose at the surface of the suspension ****Average UV dose from the surface to the bottom of the suspension Added substance Condition of added substance ... irradiation time (s) Figure shows a graph of the average dose of UV irradiation from the surface to the bottom of the suspension versus the relative infectivity of C parvum oocysts (Run No to 6) The ... Where, Va is the excystation rate of the UV-irradiated sample and V0 is the excystation rate of the control sample that was not subjected to UV irradiation RESULTS AND DISCUSSION Effects of various...

8
358
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EFFECT OF CARBON TO NITROGEN RATIO ON THE COMPOSTING OF CASSAVA PULP WITH SWINE MANURE

Ngày tải lên : 05/09/2013, 09:08

... during the composting process could be due to the production of ammonium as a result of the ammonification process (Huang et al., 2004) The pH patterns were concomitant to the previous studies on the ... the first day of composting, total K in pile and were lower than those of the other piles may be due to the lower amount of swine manure added to these piles to obtain higher initial C/N At the ... might be due to the activity of nitrogen fixing bacteria which was expected to exist in the compost pile These bacteria have the capability to fix N2 from the air to NO3 contained in the pile (Bishop...

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Effect of urban emissions on the horizontal distribution of metal concentration in sediments in the vicinity of Asian large cities

Ngày tải lên : 05/09/2013, 09:08

... mgZn/kg based on the uniform distribution of these metals in the sediments of the lake The higher concentration in the northwest part of the lake is probably due to reverse flow of the polluted Pasig ... digestion followed by filtration with a Whatman 5C glass fiber filter was employed for the determination of total lead content before the instrumental analysis On the other hand, the concentration of ... shows the case in the tidal zone at the mouth of Tama River, Tokyo The sediment samples taken from the first, second and fourth locations counting from the mouth of the river consisted mostly of...

11
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A CFD analysis on the effect of ambient conditions on the hygro-thermal stresses distribution in a planar ambient airbreathing PEM fuel cell

Ngày tải lên : 05/09/2013, 14:58

... rupture of the membrane Thermal management is also essential for the control of the water evaporation or condensation rates [1-3] The need for improved lifetime of air-breathing proton exchange ... [kg/(m⋅s)] The mass balance is described by the divergence of the mass flux through diffusion and convection Multiple species are considered in the gas phase only, and the species conservation equation ... between the membrane and the gas diffusion layers The non-uniform distribution of stresses can also contribute to delaminating between the gas diffusion layers and the current collectors These...

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