... of outside directors on theboardandthe level of earnings management Besides the proportion of outside directors on the board, the separation ofthe roles ofthe chairman oftheboardandthe ... is theboard composition of outside directors, the second is the combination ofthe roles ofthe CEO andthe chairman oftheboard in one person, andthe last is the financial dependence of outside ... serving as the chair oftheboard Thus, the second hypothesis is proposed: Hypothesis 2: The combination ofthe roles of CEO andthe chairman oftheboard in one person is positively related to the...
... (including the performance oftheCompany s internal audit function); the performance ofthe independent auditor; andthe effectiveness oftheCompany s Ethics and Compliance Program The Committee shall ... Management s Discussion and Analysis of Financial Condition and Results of Operations”, prior to the filing oftheCompany s Form 10-K andthe quarterly financial statements, including theCompany s disclosures ... responsible to review risk management or risk assessment processes that are reviewed by the full Boardof Directors, other Committees ofthe Board, and/ or through mechanisms other than the Audit Committee,...
... 2002; Sanders et al 1999) Thus, the loss of cadherin molecule or the disruption of cadherin-catenin complex can induce the release of β-catenin into the cytoplasm The loss of E-cadherin andthe ... by the development of a nodule often associated with ulceration (Fig 1b) The development of a subungal tumor andthe destruction ofthe nail plate are observed in the vertical growth phase of ... the basal layer ofthe hyperplastic epidermis while some tumor cells can be found in the upper layer ofthe epidermis Nesting of melanocytes is not prominent, and tends to occur at the tips of...
... it, the clergy feared the commutation of tithe which theboard advocated, the legal profession was against the Enclosure Act, the landed interest thought the surveys were intended for purposes of ... unheard -of sale, yet all the auctioneer got was guineas, much ofthe work ofthe sale falling on the owner, andthe former sold the stock with a sand-glass After the sale at Ketton, Brampton, the ... several ofthe noblemen and gentlemen ofthe greatest properties in the British Isles, all of them catching and cultivating an agricultural spirit, and going forth to spend in the employment of labourers,...
... directors have served on theboardofdirectors DIRECTSHIP = the mean number of additional directorships held by outside directors BOARDSZ = the number of members on theboardofdirectors In addition ... (1985) and Shivdasani (1993) Because the function ofthe chairpersonof the boardis to runboardof director meetings and oversee the process of hiring, firing, evaluating and compensating the CEO, ... between the likelihood of fraud and both the percentage of grey directors (p
... to the Chairman oftheBoardof Health, under date ofthe 20th June, 1922, from the Council ofthe New Zealand Branch ofthe British Medical Association TheBoardof Health duly considered the ... diseases, and their lamentable effects not only upon the individuals infected, but upon the health and well-being ofthe community as a whole This ignorance ofthe nature ofthe problem andofthe ... by the Secretary oftheBoardof Health:— "I am directed by the Hon the Minister of Health, Chairman of this Board, to inform you that, acting upon the recommendation ofthe Board, he has decided...
... insight carefully the impact ofABC on the performance of plant, it is necessary to use more scale in measuring the extent ofthe implementation ofABC that include the time lag andtheABC integration’s ... the relationship between ABCand performance is strengthened by the WCM implementation In this perspective, to know the impact ofABC on performance of plant, the interaction effects ofABCand ... facilitate the initiation of WCM implementation Cooper and Kaplan (1991) also conclude that the understanding of cost variability sources of plant managers and so, can manage the demand of resource and...
... applied in the case stu d y o f other co m panies in shrim p fa rm in g industry The thesis structure The thesis is started w ith the introduction part, fo llo w in g by three chapters andthe conclusion ... ns thc o p e n in g o f the eco n o m y tbllovvina the econom ic renovation process o f " d o i m o i " andthe expansion ofthe g lo b a l shrim p m a rk e t all lead to the c o u n try ‘s sp ... en t describes the e o m p a n y 's b u s in e s s Vision, including the u n ch an g in g v alues and purpo se o f the íìrm and íbrvvard-looking visio nary s o a ls that g u id e the pursuit o...
... 10-K for the most recent fiscal year and in our quarterly report on Form 10-Q for the most recent fiscal quarter These documents and others containing important disclosures are available on the SEC ... expand, retain, and motivate our employees and manage our growth, new releases of our service and successful customer deployment, our limited history reselling non-salesforce.com products, and ... uncertainties materialise or if any ofthe assumptions proves incorrect, the results of salesforce.com, inc could differ materially from the results expressed or implied by the forward-looking statements...
... Introduction TheBoardofDirectorsofthe Reserve Bank of India, at its meeting held on October 15, 2010 formed a Sub-Committee oftheBoard to study issues and concerns in the microfinance sector ... assets ofthe banking system, it is increasing rapidly 3.7 Finally, given the need to encourage the growth ofthe Microfinance sector andthe vulnerable nature ofthe borrowers in the sector, there ... is due There has, therefore, to be a linkage between the amount ofthe loan andthe tenure ofthe loan It is, therefore, suggested that for loans not exceeding Rs 15,000, the tenure ofthe loan...
... dropping the outside director variable from the regression, the coefficient for the percentage of corporate directors is significant and negative Similarly, the size oftheboardofdirectors ... regressions The first dummy variable takes the value of for the year 1994 and zero otherwise, while the second takes the value for 1995 and zero otherwise Sample and data 4.1 Sample selection We chose the ... directorsdirectorsdirectorsdirectors 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, andthe log of the...
... Nowadays, thecompany increasingly develops with themanagementofthe director, Vu Thi Thuy Hang The structure ofthecompany is described in the above chart Like other subsidiaries, Viet A plastic and ... and composite company In term of theory, it explores the theory involving in themanagement responsibility and human resource management following ISO standards to promote the role of leader as ... plastic and composite company, then suggesting some recommendations to improve the efficiency and effectiveness ofmanagement responsibility and human resource management in thecompany quality management...
... proposed the necessity of city-wide recycling system and other measures The fluctuation of water consumption in this period reflects the people’s consideration on the WCP introduced The people ... relocation of large-scale factories in Tokyo such as Toyosu Gas, Ebisu Brewery, Kirin Beer and others to the outskirts of Tokyo Another major factor was the reduction of water use in the factory ... conservation They also continuously make efforts to promote the utilization of SWT devices including the distribution of free SWT-tap developed by them as shown in Fig.7 On the other hand, for triggering...
... to the natural protectorate law andthe decision ofthe Prime Minister regulating to activities inside the protectorates in addition to the inefficiency ofthe biological treatment project of ... Damietta and Alexandria The Governmental action to solve the water pollution crisis in general andthe fresh water problem is desperately needed but not gained yet, despite ofthe all the floral ... media announcements, conferences and posters(according to the reports ofthe Ministry of Environment andthe cry-outs of stakeholders remarkably reported by the media ...
... to the Governor andthe Legislature ofthe State of Hawai`i Submitted by THE AUDITOR STATE OF HAWAI`I Report No 06-01 January 2006 Foreword This management audit ofthe Department of Land and ... missions, the office conducts the following types of examinations: Financial audits attest to the fairness ofthe financial statements of agencies They examine the adequacy ofthe financial records and ... Office ofthe Auditor The missions ofthe Office ofthe Auditor are assigned by the Hawai`i State Constitution (Article VII, Section 10) The primary mission is to conduct post audits of the...
... organisations such as the NHS and local authorities, should address the prevention andmanagementof obesity, because ofthe considerable impact on the health ofthe workforce and associated costs ... 43 42 1.2.4.3 The results ofthe discussion should be documented, and a copy ofthe agreed goals and actions should be kept by the person andthe healthcare professional or put in the notes as ... 1.2.1.3 The choice of any intervention for weight management must be made through negotiation between the person and their health professional 1.2.1.4 The components ofthe planned weight-management...
... individuals in the extent and severity ofthe emphysema andthe rate of lung function decline a small part ofthe world’s population, it illustrates the interaction between genes and environmental ... with state -of -the- art information about COPD managementand prevention strategies The GOLD report, Global Strategy for the Diagnosis, Management, and Prevention of COPD, is based on the best-validated ... not the only cause of COPD, and it may not even be the major cause in some parts ofthe world Furthermore, not all smokers develop clinically A major part ofthe GOLD report is devoted to the...
... risk management initiative and gain Board mandate G Plan the scope ofthe ERM initiative and develop common language of risk G Establish the risk management strategy, framework, andthe roles and ... from all the activities ofthe organisation Risk management enhances the understanding ofthe potential upside and downside ofthe factors that can affect an organisation It increases the probability ... probability of success and reduces both the probability of failure andthe level of uncertainty associated with achieving the objectives ofthe organisation Context for risk management Risk management...