liu and liu - 2008 - auditor switching, earnings manipulation and auditor independence - evidence from a-share listed companies in china

Báo cáo y học: "Comparison of Classical and Clozapine Treatment on Schizophrenia Using Positive and Negative Syndrome Scale of Schizophrenia (PANSS) and SPECT Imaging"

... Before treatment, hypofrontality was the most common (85%) finding, whereas after treatment hypofrontality was mostly cleared. However, in some areas like temporal and caudate, hyperfrontality was ... induced. Negative symptoms showed linkage to hypofrontality in both groups before and after treatment, and both positive and negative symptoms were improved more with Clozapine therapy than with classical ... order; general psychopathology, positive and negative symptoms. This finding shows the priority of positive symptom improvement to negative symptom by both treatments. Second, corresponding with...

Environmental regulation and economic competitiveness: Evidence from the textile industry in Vietnam

... for the industrial pollution control. III.2 The textile industry in Vietnam III.2.1 Overview of textile- garment industry In Vietnam, Textile- Garment industry is of pivotal value in the ... management. And, indeed they admitted that the Law in particular and the environmental regulations in Vietnam are not effective in curbing the industrial pollution. All they said, however, is the noticeable ... to improve their environmental operations, how much they invest in the improvement of machine, the environmental and economic benefits that they experience from doing so and how they actually...

Savings Constraints and Microenterprise Development: Evidence from a Field Experiment in Kenya∗ ppt

... Zia (2011) combine experimental and survey evidence from India and Indonesia toargue that the demand for bank savings accounts is not constrained by lack of ﬁnancial literacy, but ratherby high ... of Potential MechanismsOverall, our results show that the informal savings mechanisms available in rural Kenya areineﬀective in allowing a sizeable fraction of market women to save (and subsequently ... surveyed had a savings account with a commercial bank. The main reasons given for not having an account were that formal bankstypically have high opening fees and have minimum balance requirements...

Báo cáo Y học: DNA supercoiling in Escherichia coli is under tight and subtle homeostatic control, involving gene-expression and metabolic regulation of both topoisomerase I and DNA gyrase docx

... I supercoiling À ev gyrase supercoiling À ekt gyrase supercoiling À 1ev topoisomerase I supercoiling  ekt topoisomerase I supercoiling À ev gyrase supercoiling À ekt gyrase supercoiling 4The ... capital Cs) by the topoisomerases on supercoiling: C supercoiling gyrase 1ev topoisomerase I supercoiling ekt topoisomerase I supercoilin gÀev gyrase supercoiling Àekt gyrase supercoiling ÀC supercoiling topoisomerase ... thiscoefđcient is independent of whether topoisomerase I is activated or DNA gyrase i s inhibited to compromise DNA, and equal to:H supercoiling ev topoisomerase I supercoiling  ekt topoisomerase I supercoiling À...

Báo cáo y học: " Effects of cyclophosphamide on pulmonary function in patients with scleroderma and interstitial lung disease: a systematic review and meta-analysis of randomized controlled trials and observational prospective cohort studies" ppt

... pulmonary function in patients with scleroderma and interstitial lung disease: a systematic review and meta-analysis of randomized controlled trials and observational prospective cohort studiesCarlotta ... SSc-related ILD, weexamined the benefit of CYC on lung function as measured by pulmonary function tests by conducting a systematic review and meta-analysis of randomized clinical trials and prospective observational ... dataacquisition and analysis, and in manuscript preparation. PJEparticipated in data acquisition and in manuscript preparation.All authors read and approved the final manuscript.Additional...

Báo cáo khoa học: "Replication and drug resistant mutation of HIV-1 subtype B'''' (Thailand B) variants isolated from HAART treatment individuals in China" pot

... AccessResearchReplication and drug resistant mutation of HIV-1 subtype B' (Thailand B) variants isolated from HAART treatment individuals in ChinaJianping Sun1,2, Liying Ma*1, Xiaoling Yu1,3, ... more and more in AIDS individuals with highly active antiretroviral therapy (HAART) treatment. Understanding the replication and drug resistant mutation of HIV-1 variants isolated from HAART treatment ... purposes)was no primary drug mutation of protease both in first and fourth HIV-1 variants. In first HIV-1 variants, 37 pri-mary drug mutations including 16 NRTI mutations and 21 NNRTI mutations were...

Báo cáo y học: "Intra- and inter-individual variation of BIS-index® and during controlled sedation with midazolam/remifentanil and dexmedetomidine/remifentanil in healthy volunteers: an interventional study" pdf

... 1ResearchIntra- and inter-individual variation of BIS-indexđ and Entropyđ during controlled sedation with midazolam/remifentanil and dexmedetomidine/remifentanil in healthy volunteers: an interventional ... the intra-individual and inter-individual (or within- and between-individual) variability over time of two online sedation monitors the BIS-Indexđ and Entropyđ in healthy volunteers during ... not involved in any way in collection, analysis and interpretation of data, in writing of the manuscript or in the decision to submit this man-uscript.MH, KH, CC, JT and SMJ: The Department of...

Báo cáo y học: "The validity, reliability and normative scores of the parent, teacher and self report versions of the Strengths and Difficulties Questionnaire in China" doc

... placed in the normalbanding and 7.5% in each of the abnormal and border-line bandings. However since each of the subscales canonly have a limited number of scores (i.e. 11, between 0 and 10) the ... in orderto capture the intended constructs. The normative scores, cut-offs and bandings only differ slightly from thosereported in other cultures. Convergent and discriminantvalidity and inter-rater ... secondary school students.Research tools The official Chinese translations of the parent, teacher and self report versions of the Strengths and Difficulties Ques-tionnaire [14] were used. These versions...

Báo cáo y học: "The occurrence and nature of early signs of schizophrenia and psychotic mood disorders among former child and adolescent psychiatric patients followed into adulthood" docx

... purposes) Child and Adolescent Psychiatry and Mental HealthOpen AccessResearchThe occurrence and nature of early signs of schizophrenia and psychotic mood disorders among former child and adolescent ... Psychotic mood disorders& quot;. Clearly psychotic mood disorders are rare among children and adolescents.Individuals experiencing early onset of disorders catego-rized as "F20–F29: Schizophrenia, ... "F20–29: Schizophrenia, schizotypal and delusional disorders& quot; may already exhibit typical symptoms upon admission to child and adolescent psychiatric care of the age of 13–17; whereas late-onset disorders it...

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

... perceptions of earnings quality. - 14 - 4. Empirical Models and Results In this section, we examine the effects of auditors’ pre-client and client-specific experience on earnings quality and ... The Effects of Auditors’ Pre-Client and Client-Specific Experience on Earnings Quality and Perceptions of Earnings Quality: Evidence from Private and Public Companies in Taiwan ... 2008; Chi et al. 2009), it - 10 - is important to investigate the extent to which the incoming partner’s pre-client experience impacts earnings quality and perceptions of earnings quality. ...

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

... on Earnings Quality and on Perceptions of Audit Quality SUMMARY: We examine the effects of auditors‘ pre-client and client-specific experience on earnings quality and on perceptions of ... on earnings quality or the effect of pre-client and client-specific experience on perceptions of audit quality. - 21 - In order to examine the effects of pre-client and client-specific experience ... The Effects of Audit Partner Pre-Client and Client-Specific Experience on Earnings Quality and on Perceptions of Audit Quality Wuchun Chi Department of Accounting National Chengchi...

defond et al - 2002 - do non–audit service fees impair auditor independence - evidence from going concern audit opinions

... incumbent auditor TOTAL FEE = the sum of audit and non -audit fees paid to the incumbent auditor NON -AUDIT FEE = the sum total of all non -audit fees paid to the incumbent auditor AUDIT FEE = the audit ... induced by endogeneityamong non -audit fees, audit fees, and going concern opinions. We contribute to the current debate on auditor independence by ﬁnd-ing no evidence that non -audit service fees adversely ... Journal of Accounting ResearchVol. 40 No. 4 September 2002 Printed in U.S.A. Do Non -Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions MARK L. DeFOND, ∗K....

lim and tan - 2008 - non-audit service fees and audit quality- the impact of auditor specialization

... Total audit fees is the sum of audit fees and audit- related fees. Total non -audit fees is the sum of IS fees, tax fees, and other fees. Total fees is the sum of total audit fees and total non -audit ... narrowing the scope of non -audit services and requiring disclosure204 C Y. LIM AND H T. TAN of both audit fees and fees derived from different components of non -audit services (SEC [2000]). The Sarbanes ... going-concern opinion, and 0 otherwise. LNAU is the natural log of non -audit fees. PRNAU is the percentile rank of a particular client’s non -audit fees given all non -audit fees received by the audit...

kaplan and mauldin - 2008 - auditor rotation and the appearance of independence - evidence from non-professional investors

... Auditor rotation and the appearance of independence: Evidence from non-professional investors Steven E. Kaplan a,*, Elaine G. Mauldin b,1aW.P. Carey School of Business, Arizona ... found. These findings suggest that compared to audit partner rotation, audit firm rotation does not strengthen independence in appearance among non-professional investors and that non-professional investors ... reporting the results of two experiments that pro-vide evidence on whether audit firm rotation, relative to the currently required audit part-ner rotation, strengthens the appearance of independence...

liu and liu - 2008 - auditor switching, earnings manipulation and auditor independence - evidence from a-share listed companies in china

... LIU Wei LIU Xing Auditor switching, earnings manipulation and auditor independence: Evidence from A-share listed companies in China â Higher Education Press and Springer-Verlag 2008 Abstract ... and Yang(2001) found that only 2 cases of auditor switch in 1995, 10 in 1996, 23 in 1997, and 35 in 1998. Auditor switching, earnings manipulation and auditor independence 291 A-share listed ... 515063, China E-mail: wliu@stu.edu.cn LIU Xing College of Economics and Business Administration, Chongqing University, Chongqing 400030, China E-mail: liuxing@cqu.edu.cn RESEARCH ARTICLE LIU...

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