2003 munns et al 2005
Expression dynamics of the hepatic mitochondrial proteome of the sod2+ mouse in response to troglitazone administration
... Fromenty et al (1990); Berson et al (1998); Spaniol et al (2001); Kaufmann et al (2005) Darios et al (2003) ; Munns et al (2005) Petrescu and Tarba (1997); Bort et al (1998); Masubuchi et al (1998); ... Masubuchi et al (1999); Masubuchi et al (2000); Masubuchi et al (2003) ; Gomez-Lechon et al (2003a); Gomez-Lechon et al (2003b); Lim et al (2006) McKenzie et al (1995); Horn et al (1997); Lewis et al ... Caparroz-Assef et al (2001); Mingatto et al (2002); Tay et al (2005) ; Ong et al (2006); Lim et al 2008 Deschamps et al (1994); Berson et al (1998) Velho et al (2006) Leite et al (2006) Gaou et al (2001);...
- 226
- 1,830
- 0
benkel et al - 2006 - the assassination between corporate governance and earning management
... that board smallness was associated with higher market evaluations as well as higher returns on assets, sales over assets, and return on sales (ROS) Since, there is not clear empirical evidence, ... must “reflect all material correcting adjustments” that have been identified by the auditors Each annual and quarterly financial report must disclose all material off-balance sheet transactions ... that affects competition is competition law Although the goals, approach and scope of competition law vary between countries, the primary goal is to maintain and encourage competition and to prevent...
- 157
- 742
- 0
lee et al - 2006 - auditor conservatism and audit quality - evidence from ipo earnings forecasts
... 8.61 8.77 Firm age All Big non-Big All Big non-Big All Big non-Big All Big non-Big All Big non-Big All Big non-Big All Big non-Big All Big non-Big All Big non-Big All Big non-Big All Big non-Big ... value of 10 Dollar value of assets immediately after the IPO is completed Dollar value of funds raised in the IPO Total liabilities/total assets The number of subsidiaries the IPO firm has Net ... by Kinney & Martin (1994) Becker et al (1998) also report that the absolute value of discretionary accruals is lower for Big auditees The tests used by Basu et al (2001) reflect a ‘news based’...
- 17
- 328
- 0
jennings et al - 2006 - strong corporate governance and audit firm rotation- effects on judges' independence perceptions and litigation judgments
... bias in decision evaluation Journal of Personality and Social Psychology 54 (4): 569–579 Bertelsen, K L 1998 From specialized courts to specialized juries: Calling for professional juries in complex ... auditors appear to be more independent (e.g., Arel et al 2005; Brody and Moscove 1998; Kemp et al 1983; Ramsey 2001; Winters 1978; Wolf et al 1999) Threats to auditor independence are not new; ... experimental materials describing the scenario of a typical audit The materials included background information on the corporate audit client that manufactured a variety of industrial products Materials...
- 18
- 325
- 0
nasser et al - 2006 - auditor‐client relationship- the case of audit tenure and auditor switching in malaysia
... – 297; TA – total assets; ln TA – the natural logarithm of total assets; Ln DTA – the natural logarithm of squared changes in total assets; SQ ln BVE – the square root of natural logarithm of ... natural logarithm of BVE ½ lnðBEÞ 2; The natural logarithm of the client’s assets [ln TA] The natural logarithm of squared changes in of total assets ½lnðDTAÞ2 ; MVE [ln MVE] The natural logarithm ... independent variables consist of book value of equity (BVE) and market value of equity (MVE), client size (CLI.SIZE), changes in total assets (Ln DTA), changes in sales (Ln DS), type of audit firm (AUDIT),...
- 15
- 596
- 0
raiborn et al - 2006 - should auditor rotation be mandatory
... year Wall Street Journal, p C3 Weil, J (2004b, December 23) Fannie’s dismissal of KPMG shows dwindling choices among Big Four Wall Street Journal, p C1 Weymann, E., Raiborn, C., & Schorg, C (2003, ... partings are always from small companies (O’Sullivan, 2004b) As in all analytical decisions, client analysis should include both quantitative measures, such as profitability, and qualitative measures, ... on Financial Services Retrieved December 23, 2004, from http://www.gao.gov/ atext/d04216.txt Healey, T (2004, March 12) The best safeguard against financial scandal Financial Times Retrieved March...
- 13
- 742
- 0
![[cg-sr] aguilera et al - 2006 - corporate governance and social responsibility - uk and us](https://media.store123doc.com/images/document/2015_01/06/small_xvi1420548465.jpg)
[cg-sr] aguilera et al - 2006 - corporate governance and social responsibility - uk and us
... market as of 31 December 2003 (Mallin et al. , 2005, 535), and close to 60 per cent of the US equity market in 2003 (Binay, 2005, 127) As a result, institutional investors have the potential to ... companies (Mallin et al. , 2005) Section of the Combined Code (2003) establishes principles applicable to institutional investors, including that “[i]nstitutional shareholders should enter into a dialogue ... energy (Institutional Investors’ Group on Climate Change, 2003) Many investors also consider the manner in which a company manages its social, environmental and ethical challenges to be a good...
- 12
- 325
- 0
conte r., et al. (eds.) direct and inverse methods in nonlinear evolution equations (lnp632, springer, 2003)(283s)
... full details can be found in Musette lecture [91] The algorithm of the singular manifold method We now have all the ingredients to give a general exposition of the method in the form of an algorithm ... effectiveness of the used methods is pointed out, from the other hand the interested reader can experience directly the different geometrical, algebraical and analytical machineries involved I ... elaboration of the singular manifold method by Weiss et al. , many improvements have been made After some basic recalls, we give an interpretation of the method allowing us to understand why and how...
- 283
- 1,246
- 0
transmission line matrix (tlm) in computational mechanics - d. de cogan, et al., (crc, 2006) ww
... both analytical and numerical analysis of magnetic fields and forces, his research interests include novel numerical modeling methods and applications, especially in acoustics, mechanical-acoustic ... Thermal and Particle Diffusion 87 Introduction 87 Spatial Discretizations and Electrical Networks for Thermal and Particle Diffusion 88 TLM Algorithm for a 1-D Link-line Nodal ... rules are determined by the laws of electromagnetics All numerical techniques involve discretization In most traditional approaches the physics is first modeled as a differential or integral equation,...
- 275
- 514
- 0
color atlas of histopathology of the cervix uteri 2nd ed - c. dallenbach - hellweg, et al., (springer, 2006)
... nuclei are occasionally also present in upper epithelial layers of severe reactive and inflammatory change (al- Saleh et al 1995; Bulten et al 1996; Kruse et al 2001; Pirog et al 2002) The expression ... (Cameron et al 2002; Negri et al 2003; Ishikawa et al 2003; Murphy et al 2004) ACIS is positive for CEA, in contrast to CEA-negative microglandular hyperplasia, tubal metaplasia or endometriosis ... monoclonal antibodies, refer to the historical literature (Moll et al 1982, 1983; Czernobilsky et al 1984; Makin et al 1984; Tsutsumi et al 1984; Levy et al 1988) Reasons for Use The reasons for...
- 206
- 591
- 0
color atlas of immunology - g. burmester, et al., (thieme, 2003)
... 94 Humoral Immunity Tests of B-Cell Function 96 Molecular Biological Methods Analytical Techniques 98 X Contents Clinical Immunology Immunodeficiencies Humoral Immunodeficiencies ... Wolfensberger, Hopital Jules Gonin, Lausanne XIII List of Abbreviations AA Ab ACE ACh ADCC Ag AIDS AIHA AILD ALCL ALL ALT AMA AML ANA ANCA AP APC ARC AST BAL BALT BCG BCR Cn CALLA CBR CD CDR CFU ... sheath (PALS) They are surrounded by B lymphocytes that form the socalled marginal zone Small clusters of B lymphocytes (primary follicles) can always be found in the marginal zone of the PALS During...
- 336
- 596
- 0
contact dermatitis 4th ed - p. frosch, et al., (springer, 2006)
... Dermatology University Hospital 205 02 Malmử Sweden Frick, Malin Department of Occupational Dermatology General Hospital 214 01 Malmử Sweden Frosch, Peter J (e-mail: peter.frosch@klinikumdo.de) ... Bjửrkner, Bert Dept Occupational Dermatology General Hospital 214 01 Malmử Sweden Alanko, Kristiina (e-mail: Kristiina.Alanko@ttl.fi) Finnish Institute of Occupational Health Topeliuksenkatu 41 aA ... Amsterdam The Netherlands Bruze, Magnus (e-mail: magnus.bruze@derm.mas.lu.se) Department of Occupational and Environmental Dermatology University Hospital Malmử 205 02 Malmử Sweden Coenraads, Pieter-Jan...
- 1,080
- 514
- 0
colonoscopy - principles and practice - j. waye, et al., (blackwell, 2003)
... Department of Medical Gastroenterology, Rikshospitalet University Hospital, Oslo, Norway Consultant Gastroenterologist, Westmead Hospital, Westmead, NSW, Australia Chief, Central Division of Gastroenterology, ... the sigmoid colon He also inserted a small light bulb at the distal end for better illumination In the same year, Laws used a thin metal rod with a miniature light bulb installed at the tip, inserted ... for intraluminal microscopic observation of rectal mucosa by Yamagata and Miura [11], although the first referenced report of dye methodology in the field of gastroscopy was by Tsuda et al in 1966...
- 666
- 245
- 0
stuber et al., das allgemeine gleichbehandlungsgesetz in der betrieblichen praxis (2006)
... sich ziehen und als deren Kehrseite Sie als ArbeitgeberIn eine ganze Reihe von Pflichten treffen 1.2 Die sechs Gleichbehandlungsmerkmale Das Gesetz beinhaltet insgesamt sechs Merkmale auf Grund ... Fall der Nichtbeachtung der Vorgaben eintreten Auch sollten Sie allen Beschäftigten eine Beschwerdemöglichkeit anbieten, die unabhängig von Vorgesetzten etwaige Vorwürfe prüft und gegebenenfalls ... gehalten und ist nun, gewissermaßen durch die Hintertür, für alle Arbeitgeber als Folge des AGG verpflichtend geworden Personalprozesse und Kundenkontakte müssen benachteiligungsfrei gestaltet...
- 269
- 403
- 0
benston et al - following the money; the enron failure and the state of the corporate disclosure (2003)
... dealings wrongly allowed Enron to report profits on the sales and, almost simultaneously, increase the book value of some assets Fair-Value Restatements GAAP requires companies to revalue marketable ... intangible assets are not periodically restated to fair values But, as proponents of fair value for financial assets might argue, while fair values are not allowed for fixed and intangible assets, they ... international counterpart, the IASB—the move toward “fair-value” accounting—is misplaced Fair values are not always market values, that is, values based on arm’s-length reliable market transactions...
- 135
- 207
- 0
barton et al - dangerous markets; managing in financial crises (2003)
... national economy compared to less volatile capital markets Too often, these weak national systems are linked inefficiently to global capital markets, increasing the cost of capital locally to all ... enabled globalization The barriers that used to define local, regional, and national financial markets began to erode Emerging markets and transitional economies from the former Soviet bloc joined ... understand how global forces at work in the financial markets are changing their local and international competitive landscape and affecting their cost of capital Managers need to know whether their...
- 321
- 205
- 0
![gompers et al - 2003 - corporate governance and equity prices [cgi-g-index]](https://media.store123doc.com/images/document/2015_01/02/small_qgt1420194792.jpg)
gompers et al - 2003 - corporate governance and equity prices [cgi-g-index]
... equals zero PRICE—Price at the end of month t Ϫ Q—The market value of assets divided by the book value of assets (Compustat item 6), where the market value of assets is computed as book value ... from the table The calculation of G and the subindices is described in Section II Q is the ratio of the market value of assets to the book value of assets: the market value is calculated as the ... the VW returns (Democracy minus Dictatorship) are economically large in all cases and, second, the EW abnormal returns are usually about two-thirds of the VW abnormal returns Most of the return...
- 49
- 634
- 0
xie et al - 2003 - earnings management and corporate governance - the role of the board and the audit committee
... 1994 mean 1996 mean Minimum Non-discretionary current Discretionary current Non-discretionary total Discretionary total Book value of assets Sales Market value of equity Maximum Mean Standard ... directors B Xie et al / 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 ... discretionary current accruals y Significant at 0.10 or better * Significant at 0.05 or better ** Significant at 0.01 or better *** Significant at 0.001 or better Book value of total assets Log sales...
- 22
- 526
- 0
daily et al - 2003 - corporate governance decades of dialogue and data
... research (Dalton et al. , 2003; Dalton et al. , 1998; Lane et al. , 1998) Moreover, agency theory is not informative with regard to directors' resource, service, and strategy roles Here, theoretical perspectives ... financial performance, whether measured as accounting returns or market returns (see, for example, Dalton et al. , 1998, for an overview) Extant empirical research, however, provides virtually no ... Vishny 1997) July Two meta-analyses provide some context and illustrate the general state of corporate governance research relying on agency theory (Dalton et al 2003; Dalton et al. , 1998) While agency...
- 13
- 598
- 0
engel et al - 2003 - ceo turnover and properties of accounting information
... Engel et al / Journal of Accounting and Economics 36 (2003) 197–226 203 reflected in current changes in market value Third, changes in market value reflect not just current value creation, but also ... market returns is current managerial value creation (that is, no noise) If R2 ¼ 1; then earnings and returns are completely equivalent as measures of managerial performance For the more realistic ... be determinants of their weights in making CEO retention decisions ARTICLE IN PRESS 202 E Engel et al / Journal of Accounting and Economics 36 (2003) 197–226 A key challenge for empirical researchers,...
- 30
- 388
- 0
Tìm thêm: hệ việt nam nhật bản và sức hấp dẫn của tiếng nhật tại việt nam xác định các mục tiêu của chương trình xác định các nguyên tắc biên soạn khảo sát các chuẩn giảng dạy tiếng nhật từ góc độ lí thuyết và thực tiễn xác định thời lượng học về mặt lí thuyết và thực tế điều tra với đối tượng sinh viên học tiếng nhật không chuyên ngữ1 khảo sát thực tế giảng dạy tiếng nhật không chuyên ngữ tại việt nam khảo sát các chương trình đào tạo theo những bộ giáo trình tiêu biểu nội dung cụ thể cho từng kĩ năng ở từng cấp độ mở máy động cơ rôto dây quấn hệ số công suất cosp fi p2 đặc tuyến hiệu suất h fi p2 đặc tuyến mômen quay m 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 phần 3 giới thiệu nguyên liệu 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