... particular The series of accounting scandals in 2001 and 2002, however, prompted the authors to shift direction and to address specifically the nature ofthe problems those scandals revealed andthe ... element in the Enron andthe other recent accounting scandals was not a major flaw in the standards themselves, but primarily a failure either ofthe company to comply with the standards or ofthe regulator ... moderate: the erection of new forms of firewalls between investment banks and sell-side analysts, and changes in the compensation ofthe analysts As interesting as the debate over the future of investment...
... in their response to the challenges of financial innovation andthe global “savings glut.” They allowed the crisis to develop and inhibited response after the crisis was front and center in the ... broker who had an office in the same building as the real estate company They were offered several different kinds of loans, several of which they had never heard ofThe idea of an “interest only” ... If the information economy is the wave ofthe future, it would be Luddism to tighten standards for either the public offerings that would capitalize the firms ofthe future or the pricing of...
... accruals We measure audit tenure as the length ofthe relationship between the audit firm andthe client Although there may be turnover of individual auditors, including the audit partner, the ... accruals at p-value < 0.05 for both the smaller and larger halves ofthe sample, andthe coefficient on [(TAit /Ait − 1)*LONGit] continues to be insignificant (p-value > 0.10) for both halves ofthe ... observations as of 1986 (the beginning of our sample period) Sample selection The set of initial candidates for inclusion in the sample was all U.S corporations on the COMPUSTAT full coverage and research...
... (62 industries); and a control based on calendar year sales in the industry (i.e., is the lead auditor) or audits sales within 15 percent ofthe lead auditor Our analyses reveal no significant ... quality Numerous studies have examined the association between various measures of accruals and proxies for audit quality These proxies include auditor litigation, qualified audit opinions, audit ... AICPA’s Quality Control Inquiry Committee ofthe SEC Practice Section The Committee analyzed 406 cases of alleged audit failure between 1979 and 1991 and concluded that allegations of audit failure...
... chất lượng cá bố mẹ loài sau đây: 3 - Tai tượng Osphronemus gouramy (Lacèpede, 1802); 4 - Tra Pangasianodon hypophthalmus (Sauvage, 1878)*; 5 - Ba sa Pangasius bocourti (Sauvage, 1880) 6 * Chú ... Chất lượng cá bố mẹ nuôi vỗ phải theo mức yêu cầu quy 6 định Bảng 7 8 2.2 Cá bố mẹ tuyển chọn cho đẻ 9 2.2.1 Cá bố mẹ tuyển chọn đẻ phải đạt yêu cầu chất lượng theo quy 10 định Bảng 11 2.2.2 ... 14 - Cá bố mẹ để nuôi vỗ phải có nguồn gốc rõ ràng chủng Cơ sở sản 15 xuất cá giống phải có sổ theo dõi nguồn gốc đàn cá bố mẹ nuôi 1 - Hàng năm, đàn cá bố mẹ phải luân phiên chuyển đổi cá...
... behind and watched the rehearsals, the first ofthe kind he had ever seen Contrary to all expectations, Houston was shocked by the play The audience literally "walked out" andthe run of one ... upon walking over to the hotel and recalling the conversation Hayman afterward became general manager of all the Charles Frohman forces and remained until the end perhaps the closest of all the ... accompanied his father to matinées at Tony Pastor's andthe other theaters Pastor andthe elder Frohman were great pals They called each other by their first names, andthe famous old music-hall proprietor...
... 1975 andthe concurrent takeover of a school and another train in 1977 In return for the release of their hostages the terrorists demanded that the government ofthe Netherlands recognize their ... Age” of Terrorism 175 Gérard Chaliand and Arnaud Blin Lenin, Stalin, and State Terrorism 197 Gérard Chaliand and Arnaud Blin 10 Terrorism in Time of War: From War II to the Wars of National Liberation ... has also been true historically of most forms of terrorism, such as that ofthe Jewish Zealots ofthe first century c.e., for example, or ofthe Isma\ili sect of Assassins from the eleventh to the...
... et al Journal of Inequalities and Applications 2011, 2011:104 http://www.journalofinequalitiesandapplications.com/content/2011/1/104 Page of By (2.6), the right-hand side ofthe above inequality ... to the limit as n ® ∞, and from (3.4) we conclude that c2T(d) = T(c)d2 for all c, d ∈ A Park et al Journal of Inequalities and Applications 2011, 2011:104 http://www.journalofinequalitiesandapplications.com/content/2011/1/104 ... Park et al Journal of Inequalities and Applications 2011, 2011:104 http://www.journalofinequalitiesandapplications.com/content/2011/1/104 Page of Găvruta [4] generalized the Rassias’ result...
... residual PLR also for the 2D-FEC allows to evaluate the perceived quality as a function ofthe inserted redundancy andofthe actual PLR in the network Therefore, it is possible to extend the ITU ... metric score andthe net PLR at the output ofthe channel decoder, as shown in the figures The high value for the percentage of data variance explained by the model confirms the validity ofthe ITU ... affect the quality ofthe video, and we illustrate some effects of transmission errors on the visual quality ofthe received video After a short introduction on the QoS concept and an overview of the...
... to the user andthe environment, and, therefore, could prevent the associated problems Materials and Methods Synthesis of LDH andthe Nanohybrid All chemicals were used as received, and deionised ... were totally replaced by 2,4-D anions Elemental analysis shows that the final Zn to Al molar ratio Rf for ZAN and ZANDI is 3.8 and 4.0, respectively The initial molar ratio of Zn /Al mother liquor ... Results and Discussion Characterizations ofthe Sample Figure shows PXRD patterns of ZAN and its nanohybrid ZANDI As shown in the figure, the basal spacing of ZAN, which contains nitrate as the counter...
... one of these genes could be responsible for the observed linkage Association is the nonrandom cosegregation of alleles and assumes that populations are descended from a small founder group and ... responsible for the evidence of linkage support the hypothesis that true susceptibility genes may map to the region Thirdly, this study demonstrates the superior ability of haplotype analysis to detect ... WA, Christian CL: Studies of twins with systemic lupus erythematosus: A review ofthe literature and presentation of 12 additional sets Am J Med 1975, 59:533-552 Deapen D, Escalante A, Weinrib...
... performed the statistical analysis and helped to draft the manuscript PC helped in the design ofthe research protocol, longitudinally contributed to the coordination ofthe study, and helped ... drafting the manuscript AJF participated in the performance andthe coordination ofthe study, and helped to draft the manuscript PL participated in the performance andthe coordination ofthe study, ... developed the anti -Sa assays and performed a large portion ofthe assays for the study CD participated in the design ofthe protocol and performed the immunogenetic tests HAM designed the research...
... practical and important question, can those oils be removed by washing Indeed they found a simple water wash removed much ofthe Vitamin D from the surface of human skin Holick et al' s landmark study ... Campbell et al found evidence that significant amounts of UVC penetrate through the stratum corneum, stratum lucidum, stratum granulosum, and small amounts of UVC even reach the upper layers ofthe 7DHC-rich ... estimate ofthe "natural" 25(OH)D levels present when the human genome evolved We repeat our aside hypothesis that the patients in UVC irradiated hospitals may have been the beneficiaries of more...
... cost of transacting See also Amihud and Mendelson (1980, 1982), Phillips and Smith (1982), Ho and Stoll (1981, 1983), Copeland and Galai (1983), and West and Tinic (1971) For an analysis of transaction ... Ramaswamy and Jerry Zimmerman, and especially by John Long and G William Schwert Partial financial support by the Managerial Economics Research Center ofthe University of Rochester, the Salomon Brothers ... (i) the present value ofthe perpetual cash stream dj and (ii) the present value ofthe expected trading costs for all the present and future holders of asset j, where both are discounted at the...
... individually in the sequence of Austria, Belgium, The Netherlands, and Switzerland The first signs ofthe financial crisis appeared in the American financial system in the summer of 2007 Financial institutions ... Renewal capital of Austria, Belgium, The Netherlands, and Switzerland Financial capital of Austria, Belgium, The Netherlands, and Switzerland ... human capital, market capital, process capital, renewal capital, and financial capital This model has been statistically validated for its validity and reliability andthe definitions ofthe indicators...
... based on 1–10 scale andthe score of NIC is the sum ofthe five capital scores C Y.-Y Lin et al. , National Intellectual Capital andthe Financial Crisis in Israel, Jordan, South Africa, and Turkey, ... 24th The following six figures compare human capital, market capital, process capital, renewal capital, financial capital, and NIC ofthe four countries, respectively All the individual capital scores ... market capital, process capital, and renewal capital The middle capability region of human capital, market capital, process capital, and renewal capital The low...
... is the other side ofthe story ofthe postindustrial transformations of Japan, South Korea, and Taiwan The off-shoring of industrial production from these once “miraculous” economies to China and ... to the changing experiences of our students in U.S.-based academic settings as well Embodying the realities of global flows of information and capital, they also bear the burden of neoliberalism’s ... activities of agents of change (including individuals working on themselves) andthe imaginaries of development that they inhabit along with the indeterminacy of outcomes Amid the promises of globalization...
... and overall NIC ofthe four countries, respectively All the individual capital scores are based on 1–10 scale andthe score of overall NIC is the sum ofthe five capital scores Human Capital Figure ... 3.4, 3.5, and 3.6 compare human capital, market capital, process capital, renewal capital, financial capital, and overall NIC ofthe four countries, respectively All the individual capital scores ... human capital, market capital, process capital, renewal capital, and financial capital This model has been statistically validated for its validity and reliability andthe definitions ofthe indicators...