anthony n demaria md et al 2011 highlights of the year in jacc 2010

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

... 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 bleeding in the splenic cystic ... malignant spread is principally hematogenous to the lung, bone, and 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 ... Written informed consent was obtained from the patient for publication of this case report and accompanying images A copy of the written consent is available for review by the Editor -in- Chief of...

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

Danh mục: Hóa học - Dầu khí

... Elzubeir confirmed the importance of training physicians and other health care professionals in first aid and BLS in the form of formal training in the first year of medical school In their study they ... resuscitation - it is time to stop the blind leading the blind [32] Optimal refresher training in BLS is another option for better retention of CPR skills Refresher training intervals should not exceed ... careful monitoring of the quality of instructions, awareness of instructors when inadequate CPR is demonstrated and feedback should be integrated into the training to ensure optimal performance in a...

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

Danh mục: Tổng hợp

... earnings benchmarks if their change in 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 ... including all the interactions The coefficients on the interactions between the audit quality proxies and Incentive (i.e., IndExp_city Ã Incentive, IndExp_national Ã Incentive, and BigN Ã Incentive) ... considers a broader set of incentives for real earnings management, including but not limited to seasoned equity offerings Finally, we study individual components of real earnings management, in...

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

Danh mục: Tổng hợp

... direction and amount of abnormal working capital accruals, and the propensity to just beat earnings benchmarks They not find an association between long partner tenure and abnormal working capital ... experience on earnings quality and on creditor perceptions of audit quality using samples of public and private companies in Taiwan.3 Unlike in the U.S., audit reports in Taiwan contain not only the ... mandatory partner rotation does not enhance earnings quality (Chi et al 2009) or is unlikely to enhance earnings quality (Chen et al 2008) Our findings imply that using an incoming audit partner...

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

Danh mục: Tổng hợp

... long enough to acquire an acceptable and reasonable level knowledge and gain the necessary acquaintance with the client’s business, industry and accounting system in Jordan? The lack of consensus ... an indication of management’s active intervention in reporting earnings (Johnson et al., 2002; Krishnan, 2003; Chi and Huang, 20 04; Bae et al., 2007; Dang, 20 04; Zhou and Elder, 2001) Johnson ... of management’s success in managing earnings in either direction (upward or downward); contingent on the needs of the speciﬁc year (Reynolds and Francis, 2000) In our study, we will not use absolute...

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

Danh mục: Tổng hợp

... State University Bushman, R M., and J D Piotroski 2006 Financial Reporting Incentives for Conservative Accounting: The Influence of Legal and Political Institutions Journal of Accounting and Economics ... (May):69-78 Hung, M 2000 Accounting Standards and Value Relevance of Financial Statements: An International Analysis Journal of Accounting and Economics 30 (3) :40 1 -42 0 Johnson, V E., I K Khurana, and J ... Hypotheses Journal of Business Finance & Accounting 26 (7/8):779-805 Leuz, C., D Nanda, and P D Wysocki 2003 Earnings Management and Investor Protection: An International Comparison Journal of Financial...

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

Danh mục: Tổng hợp

... client industry Years of experience in client industry Very knowledgeable audit team Years of experience in accounting and auditing Data collection was undertaken in two stages In stage 1, 649 invitation ... transparent monitoring of the quality of assurance services in order to enhance audit quality The intent of this initiative is aimed at restoring public conﬁdence in the auditing process and in ... between audit team and client management Nature and frequency of communication Partner knowledgeable about client industry Years of experience in client industry Senior manager/manager knowledgeable...

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

Danh mục: Tổng hợp

... to investigate the influence of new regulations in the accounting and auditing environment on the association between earnings conservatism and audit firm rotation, the initial analysis using ... Changes in the accounting and auditing environment With regard to regulation and litigation, significant changes took place in the accounting environment during 2001-2003 For instance, as an answer ... recognition timeliness Journal of Accounting and Economics, 39, 83-128 Basu, S (1997) The conservatism principle and the asymmetric timeliness of earnings Journal of Accounting and Economics, 24, ...

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

Danh mục: Tổng hợp

... pressure and shift their mindset to protecting the investing public’’ (PCAOB 2011c) It is important to note that the number of audit deficiencies identified in the inspection process has declined markedly ... to enhance both the relevance and credibility of audits and to provide the investing public a better understanding of what an audit is through enhanced transparency’’ (PCAOB 2011c) In closing, ... rotation, concluding that such an arrangement is not cost beneficial The question of mandatory rotation surfaced again in 2002 when Congress considered requiring audit firm term limits during the...

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

Danh mục: Tổng hợp

... market reaction to the announcement of outside director appointments in Taiwan The empirical findings indicate that there exists a significantly positive reaction to the announcements The appointments ... 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 exercise the enhanced powers ... own performance X SELECTION OF THE INDEPENDENT DIRECTOR According to Ganguly Committee Report (2002) the appointment and nomination of independent/nonexecutive directors to the boards of banks...

conte r., et al. (eds.) direct and inverse methods in nonlinear evolution equations (lnp632, springer, 2003)(283s)

Danh mục: Vật lý

... Methods in Nonlinear Evolution Equations Preface This book contains the lectures given at the Centro Internazionale Matematico Estivo (CIME), during the session Direct and Inverse Method in Non ... Solutions by singularity analysis 31 in which nothing is assumed on V The Liouville equation is nongeneric for the singular manifold method in the sense that it is linearizable into another equation ... Solutions by singularity analysis 39 with ψ solution of the noninvariant Lax pair (88)–(89) generates so intricate determining equations that their general solution has not yet been obtained [40 ]; these...

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butcher et al - 2012 - perceptions of audit service quality and auditor retention

Danh mục: Tổng hợp

... of paramount importance to audit firms seeking to increase their likelihood of being retained as an incumbent auditor The findings of non-significant associations between auditor retention and ... appointment decision The finance professionals are all senior accountants from Chief Financial Officer down to senior supervisors in charge of an area of finance Finance professionals work with the ... hypothesize and measure seven of the nine dimensions in AUDITQUAL, including the three dimensions of the competence factor (reputation, capability and assurance), independence, the two dimensions...

carrera et al - 2007 - mandatory audit firm rotation in spain - a policy that was never applied [mafr]

Danh mục: Tổng hợp

... No 4, pp 345 -68 Funnell, W (1996), “Preserving history in accounting seeking common ground between ‘new’ and ‘old’ accounting history”, Accounting, Auditing & Accountability Journal, Vol No 4, ... (Garcıa-Benau et al., 1999; ´ Expansion, November 3, 19 94, p 3) For example, as a result of one of the most ˜ notorious financial scandals in Spain involving the financial institution Banco Espanol ´ ... to increase and reinforce the confidence of investors in Spain, not just due to the international outcry over Enron but also several, unrelated, Spanish financial scandals, the most infamous of...

A pocket guide to managing contraception zieman m hatcher RA et al tiger georgia bridging the gap foundation 2010

Danh mục: Tài liệu khác

... pregnancy, and infertility Decreasing STI rates in men helps themselves • While the link between gonorrhea and chlamydia infection and infertility in men has not been proven, there is some clinical ... Spontaneous abortion Federation of America MVA Manual vacuum aspiration SAB N- 9 Nonoxynol-9 SHBG Sex hormone binding globulin NFP Natural family planning SPT Spotting Nonsteroidal anti- SSRI NSAID ... diagnosing, managing, or treating the problem Under no circumstances should the reader use this handbook in lieu of or to override the judgment of the treating clinician The order in which diagnostic...

Giáo trình bài tập kenett et al modern industrial statistics with applications in r, minitab and jmp, wiley, 2014, chapters 1 3

Danh mục: Kinh tế - Thương mại

... than; (c) less than; (d) not comparable to; (e) none of these The set of natural numbers is (a) indescribable; (b) finite; (c) countably infinite; (d) uncountably infinite; (e) none of these The ... (e) none of these Coinduction is used to define sets of (a) branch control structures; (b) finite objects; (c) infinite objects; (d) finite sets; (e) none of these A coinductive definition has no ... (e) none of these The set of strings of length k, over a finite alphabet, for given constant k, is (a) countably infinite; (b) finite; (c) uncountable; (d) undecidable; (e) none of these Two sets...

Wang et al 2007 comparison of RSH enzyme with conv enzymes CC 84

Danh mục: Nông nghiệp

... Mcaloon, A J., and Wang, M 20 04 The 2001 net energy balance of corn-ethanol Available online at www.ethanolrfa org/net_energy_balance_20 04. pdf Renewable Fuels Association: Washington, DC Singh, ... corn (db) used For each enzyme treatment, final ethanol concentration, ethanol yield, ethanol conversion efficiency, and DDGS yield were compared using analysis of variance (ANOVA) (SAS Institute, ... conventional liquefaction and saccharification enzymes During SSF, glucose concentrations with RSH treatment were lower than those in conventional enzyme treatments Final ethanol concentrations, ethanol...

Tài liệu HIGHLIGHTS OF THE AUTHORISATION REQUIREMENTS FOR FUND DISTRIBUTION IN HONG KONG doc

Danh mục: Quỹ đầu tư

... jurisdiction PwC February 2012 Hong Kong Offering Document The Hong Kong Offering Document of a scheme should contain, inter alia, the following information: Constitution of the scheme (e.g the name, ... matters of interest only, and does not constitute professional advice You should not act upon the information contained in this publication without obtaining specific professional advice No representation ... contain, inter alia, the following information: (Continued) Distribution policy; Fees and charges; Taxation; Reports and accounts; Warning statements; Circumstances leading to the termination of...

Báo cáo Y học: Transient activation of the c-Jun N-terminal kinase (JNK) activity by ligation of the tetraspan CD53 antigen in different cell types pptx

Danh mục: Báo cáo khoa học

... (1999) Function of alpha3beta1tetraspanin protein complexes in tumor cell invasion Evidence for 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 the role of the complexes in production of matrix ... the GST–Jun fusion protein [49 ] The ligation of rat CD53 antigen with MRC OX -44 mAb induced a transient activation of JNK, as shown by the incorporation of radioactivity in the fusion protein, ... converging on JNK activation [58,59] The types of protein–protein interactions that tetraspanin antigens maintain on the cellular membrane are very heterogeneous Therefore, it is likely that the...

Damaging Earthquakes Database 2011 – The Year in Review docx

Danh mục: Cơ sở dữ liệu

... Significant losses were also seen in Turkey from the Van earthquake in October, in the India‐Nepal‐ Tibet region in September, in China from numerous earthquakes in the Yunnan and Xinjiang Provinces and in the USA from the Virginia earthquake. ... earthquakes and tsunamis. In Japan, the earthquake and tsunami accounted for 1.6% of deaths in the country in 2011. In NZ, the earthquake accounted for 0.62% of deaths in the country in 2011 or 4. 6% of ... deaths in the Canterbury region in 2011. The Turkish earthquakes of 23rd October and 9th November caused 5.6% of deaths in the Van Province in 2011, yet less than 0.2% of deaths nationally in Turkey. ...

Test of the Year 2010-2011 pptx

Danh mục: Cao đẳng - Đại học

... best singer in this town C He is said to be the best singer in this town D He is said to have been the best singer in this town 31 Noone has signed this cheque A This cheque hasn’t been signed ... to the job and prepare for the questions that are often asked during the interview Make sure you know where the interview is and how to get there Be on time or a few minutes early Don’t forget ... policeman asked Mr John what he had been doing the night before C The policeman asked Mr John what he had been done the night before D The policeman asked Mr John what had he been doing the night...

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anthony n demaria md et al 2011 highlights of the year in jacc 2010 jacc vol 57 no 4 2011 486