ac et al 2010 quot 2009 annual report of the american association of poison

Nutrition knowledge, grunert et al 2010, in appetite

... labels among consumers in the UK Appetite (2010) , doi:10.1016/j.appet .2010. 05.045 G Model APPET-992; No of Pages 13 K.G Grunert et al / Appetite xxx (2010) xxx–xxx Fig (a) Health inferences based ... consumers in the UK Appetite (2010) , doi:10.1016/j.appet .2010. 05.045 G Model APPET-992; No of Pages 13 K.G Grunert et al / Appetite xxx (2010) xxx–xxx Fig (Continued ) Relationships between demographics, ... recent study by Sacks et al (2009) is the ﬁrst published study analysing whether the introduction of labels did change the distribution of sales in the supermarket into a more healthy direction,...

cosmetic dermatology - prins and pract. 2nd ed - l. baumann, et al., (mcgraw - hill, 2009)

Danh mục: Hóa học - Dầu khí

... ascertain the therapeutic potential of leptin in humans SUMMARY Although the epidermis is the target of most topical cosmetic products because most not penetrate to the dermis, the dermis is the target ... thickness of the skin, and as a result plays a key role in the cosmetic appearance of the skin The thickness of the dermis varies over different parts of the body and the size doubles between the ages ... atrophy There are some well-designed studies that look at the bony changes of the face and the change in the malar fat pad with time The results of these studies show that the lower midfacial skeleton...

FINANCIAL STATEMENTS AND SUPPLEMENTAL INFORMATION New York City Industrial Development Agency (A Component Unit of The City of New York) Years Ended June 30, 2010 and 2009 With Report of Independent Auditors _part1 potx

Danh mục: Kế toán - Kiểm toán

... unit of The City of New York, as of June 30, 2010 and 2009 and the related statements of revenues, expenses and changes in fund net assets and cash flows for the years then ended These financial ... thousands) and the percentage changes between June 30, 2010 and 2009: 2008 % Change 2010 2009 2009 –2008 2010 2009 Current and other assets Capital assets Total assets $ 1,991,372 – 1,991,372 $ 2,003,341 ... Discussion and Analysis June 30, 2010 This section of the New York City Industrial Development Agency (IDA or the Agency) annual financial report presents our discussion and analysis of financial performance...

FINANCIAL STATEMENTS AND SUPPLEMENTAL INFORMATION New York City Industrial Development Agency (A Component Unit of The City of New York) Years Ended June 30, 2010 and 2009 With Report of Independent Auditors _part2 pptx

Danh mục: Kế toán - Kiểm toán

... financial statements have been prepared on the accrual basis of accounting in conformity with accounting principles generally accepted in the United States In its accounting and financial reporting, ... in accordance with the Agency’s or New York State investment guidelines Management Fees To support the activities of the Board of Directors, the Agency annually enters into a contract with the ... a nominal sum and the Agency in turn leases the property or other collateral back to the Beneficiary for a period concurrent with the maturity of the related IDB Rental payments are calculated...

FINANCIAL STATEMENTS AND SUPPLEMENTAL INFORMATION New York City Industrial Development Agency (A Component Unit of The City of New York) Years Ended June 30, 2010 and 2009 With Report of Independent Auditors _part3 doc

Danh mục: Kế toán - Kiểm toán

... Goldman Sachs Capital Markets, LP Goldman Sachs Capital Markets, LP Goldman Sachs Capital Markets, LP Goldman Sachs Capital Markets, LP Goldman Sachs Capital Markets, LP Goldman Sachs Capital Markets, ... Goldman Sachs Capital Markets, LP Goldman Sachs Capital Markets, LP Goldman Sachs Capital Markets, LP Goldman Sachs Capital Markets, LP Goldman Sachs Capital Markets, LP Goldman Sachs Capital Markets, ... collateral if (i) the rating of The Goldman Sachs Group, Inc falls to BBB+ or Baa1 or below from either of Moody’s or S&P and (ii) the market value of the swap transactions covered by the credit support...

balasubramanian et al - 2010 - the relation between firm-level corporate governance and market value - a case in idian [icgi]

Danh mục: Tổng hợp

... Carvalhal-da-Silva, 2007; Black et al. , 2010b) Hong Kong (Cheung et al. , 2007) Korea (Black et al. , 2006a) Russia (Black, 2001; Black et al. , 2006c) Survey methodology and data sources 3.1 Survey methodology ... that the control group retains control See Black et al (2010b) N Balasubramanian et al / Emerging Markets Review 11 (2010) 319–340 327 Table Approval requirements for related party transactions ... book value of common stock Book value of assets Market-to-book ratio Book value of assets Market value of equity Debt/equity Debt/assets Years listed Sales growth R&D/sales Advertising/sales Exports/sales...

chang et al - 2010 - market reaction to auditor switching from big 4 to third-tier small accounting firms

Danh mục: Tổng hợp

... cash ﬂow realizations Innate_Accruals_Inferiority is the predicted value of accruals quality from Equation ͑1͒, the accruals quality predicted by client operational characteristics Accruals_Inferiority ... Andersen are dropped from the sample Auditing: A Journal of Practice & Theory November 2010 American Accounting Association 100 Auditing: A Journal of Practice & Theory American Accounting Association ... Daily_Return ͑see the Appendix͒ Size ͑log͒ is the natural logarithm of market capitalization Accruals_Inferiority is the tercile rank of Accruals_Inferiority, deﬁned in the Appendix Please see the...

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

Danh mục: Tổng hợp

... Dichev 2002 The quality of accruals and earnings: The role of accrual estimation errors The Accounting Review 77 (Supplement): 35-59 Drake, M S., and L A Myers 2010 Analysts’ accrual-related over-optimism: ... 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 ... negative when the dependent variable is absolute discretionary accruals or positive discretionary accruals Following Chen et al (2008, Table 5), we also test whether the sum of the coefficients...

kwon et al - 2010 - mandatory audit firm rotation and audit quality - evidence from the korean audit market [mafr]

Danh mục: Tổng hợp

... its detrimental impact on the value of continuity in conducting audits The AICPA’s Quality Control Inquiry Committee of the SEC Practice Section analyzed 406 cases of alleged audit failure between ... bargaining power in the case of the AA failure The second approach examines the effect of audit partner rotation on audit quality (Carey and Simnett [2006], Chi et al [2009] , Chen et al [2008]).8 However, ... residual from regression (2) as the regression-based approach, as in Kothari et al [2005] To measure the discretionary portion of accruals, we first estimated the predicted nondiscretionary accruals...

[cg-frd] hasan et al - 2010 - corporate governance and financial reporting disclosures - bangladesh perspective

Danh mục: Tổng hợp

... a negative association between them Again, McNally et al (1982), Malone et al (1993), Meek et al (1995), Suwaidan (1997), and Abd Elsalam (1999) found no association between them Profitability ... usually furnish more information in their annual reports to meet the information needs of creditors, investors and other stakeholders So, there is an association between the amount of loan and the ... Dechow et al (1996) revealed that the duality CEO-chairman increases the likelihood of violating the accounting principles in American firms Byard et al (2006) indicated that the presence of a...

labelle et al - 2010 - ethics, diversity management, and financial reporting quality

Danh mục: Tổng hợp

... ´ Real Labelle et al Fig Ethics, diversity management, and ﬁnancial reporting quality associated with the quality of earnings in various areas of the accounting choices literature are also controlled ... The DA of the sample are measured by the difference between the total accruals and the nondiscretionary accruals: Control variables DAt ¼ TAt À NDAt As proposed by Huddart and Louis (2006), the ... Bowen et al 2008), we control for the level of debt We measure this variable as the ratio of long-term debt to total assets (DEBT) Healy (1985), Holthausen et al (1995) and Gaver et al (1995) also...

xie et al - 2003 - earnings management and corporate governance - the role of the board and the audit committee

Danh mục: Tổng hợp

... 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 are ... by the entity.’’1 The nature of accrual accounting gives managers a great deal of discretion in determining the actual earnings a firm reports in any given period Management has considerable control ... with the results in Brickley et al (1997) who find approximately 81% of their sample firms to have CEO duality 4.2.2 Number of board meetings Companies generally report the number of board meetings...

engel et al - 2003 - ceo turnover and properties of accounting information

Danh mục: Tổng hợp

... the value of the ﬁrm during period t: The # manager’s action et Þ is anticipated by the market (where et denotes the expected action), so the expected change in market value (conditional on the ... practice vs theory Journal of Finance 43, 593–616 Ball, R., Kothari, S.P., Robin, A., 2000 The effect of international institutional factors on properties of accounting earnings Journal of Accounting ... Recall that our model offers no predictions about the direct effects of the variance of earnings and returns; rather, these measures serve as controls that allow us to interpret the interaction...

cameran et al - 2013 - are there adverse consequences of mandatory auditor rotation - evidence from the italian experience

Danh mục: Tổng hợp

... 5,10512 The median absolute value of abnormal working capital accruals (AWCA) is 3.9 percent of sales The median firm in the sample has total assets of 457.8 million Euros, total debt equals to ... associated with smaller accruals, but the rotation test 16 actual accruals and expected accruals based on the prior-year relation between a firm’s sales and its working capital accruals Later, as ... accruals, Column (4) of Table shows that abnormal accruals are significantly smaller (p-value = 0.051, two-tail) in the last year of the outgoing auditor, although accruals in the first year of the...

ATLAS Internet Observatory 2009 Annual Report ppt

Danh mục: Quản trị mạng

... measure these trends   First global traffic engineering study of Internet evolution   Related work Bill Norton “Video Internet: The Next Wave of Massive Disruption to the US Peering Ecosystem”, ... inter-domain traffic between ISPs –  Based on a small sample of ASNs and weighted towards core –  Roughly matches analyst ISP market data / distributions –  Believe data representative of global inter-domain ... –  Monitors NetFlow / Jflow / etc and routing across possible hundreds of routers –  Probes topology aware of ISP, backbone and customer boundaries –  Routers typically include most of peering...

Economic Freedom of the World: 2009 Annual Report ppt

Danh mục: Cao đẳng - Đại học

... 5.00 E Integrity of the legal system 6.96 3.33 5.00 5.00 5.00 F Legal enforcement of contracts 5.65 4.66 4.39 G Regulatory restrictions of sale of real property 6.06 6.57 6.57 6.24 Access to Sound ... Integrity of the legal system 6.96 8.33 5.00 4.17 4.17 F Legal enforcement of contracts 5.63 5.02 5.02 G Regulatory restrictions of sale of real property 6.44 6.27 6.57 7.11 (i) Top marginal income ... 5.00 E Integrity of the legal system 6.96 5.00 5.00 5.00 5.00 F Legal enforcement of contracts 5.37 3.99 3.99 G Regulatory restrictions of sale of real property 6.62 6.65 6.65 8.24 Access to Sound...

radiation and particle detectors [procs., isp course clxxv] - s. bertolucci, et. al., (ios, 2010) ww

Danh mục: Kỹ thuật lập trình

... list-mode acquisition; the inputs of the acquisition system are the signals from the various detectors and the beam x-y coordinates on the target (obtained by the values of the coils currents) The acquisition ... integrated during the transit Detection setups in applications of accelerator-based techniques etc 27 of the arm in front of the beam At the end of the measurement, the total number of collected Ni ... concentration of element Z Z in the target (i.e ρρ ), all the other terms being either constants or depending on the known characteristics of the detection setup To calculate the integral, one has...

color atlas of burn reconstructive surgery - h. hyakusoku, et al., (springer, 2010)

Danh mục: Hóa học - Dầu khí

... Note healing of fingernails indicating the depth of burn Application of VAC Therapy in Burn Injury CHAPTER a b c d ⊡ Fig. 4.7 In a prospective clinical study of the effect of application of SAP ... tailored to the wound and directed by the assessment of the extent of the injury Understanding the natural history of the burn wound is pivotal in timing the interventions The clinical outcome ... greater than 80% of the aesthetic unit Debridement of the necrotic skin is performed with the Goulian knife, scalpel, scissors, and the Versajet system (see below) Application of allogeneic skin...

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ac et al 2010 quot 2009 annual report of the american association of poison control centers national poison data system npds 27th annual report clinical toxicology vol 48 pp 979 1178