... clients of Second-Tier audit firms is compared to the cost ofcapitalof Big-audit firms in terms ofthe expected effectofthe level of audit quality provided onthe cost ofcapitalThe cost ofcapital ... investigate theeffectof mergers ofthe Big-8 audit firms on auditor concentration They find that the mergers ofthe Big-8 audit firms have little, if any, influence on competition within themarket ... components: one component is the cost of debt, and the second component is the cost of equity The results show that clients of Second-Tier audit firms incur cost of debt that is higher than the...
... [kg/(m⋅s)] The mass balance is described by the divergence ofthe mass flux through diffusion and convection Multiple species are considered in the gas phase only, and the species conservation equation ... rupture ofthe membrane Thermal management is also essential for the control ofthe water evaporation or condensation rates [1-3] The need for improved lifetime of air-breathing proton exchange ... tension (N/m) The liquid phase consists of pure water, while the gas phase has multi components The transport of each species in the gas phase is governed by a general convection-diffusion equation...
... depth) The objective of this work is to investigate theeffectof brine depth onthe productivity and efficiency of solar still under laboratory conditions Table shows a summary of some ofthe studies ... turning the heaters off Onthe other hand, the still with the higher brine depth has a larger production during the period with no heat input (termed as nocturnal production in the outdoor tests) These ... HM Thermal performance of a single-sloped basin still with aninherent built-in additional condenser Desalination 142 (2002) 19-27 [13] Khalifa AJN, Hamood AM Onthe verification oftheeffect of...
... to the reduction in oxygen concentration in the combustion chamber [5,16,24,25,26] The NOX emission increased with increasing biodiesel amount in the blends In addition, the NOX emission of JBD ... amount in the blends More amount of CO2 in the exhaust emission is an indication of complete combustion of fuel [13,21] The CO2 emission of DF increased slightly, when EGR was operated While, the CO2 ... indicated by the prevailing EGT Since, the result of Figure that the EGT of DF was higher than that of JBD blends Therefore, the NOX emissions of JBD blends were lower than that of DF At 0% EGR, the NOX...
... Hai_Trung-Anh strongly, and many buildings and big houses are grown up a lot.Morever, the growth ofeconomy has given a lot of advantages by making people richer, healther, and freer to enjoy their lives.I ... of advantages by making people richer, healther, and freer to enjoy their lives.I always pride of my city whenever I talk about him.I wished that could work at my hometown after finishing at...
... score belongs to the intersection ofthe supports ofthe propensity score of treated and controls Imposing the common support condition in the estimation ofthe propensity score may improve the quality ... wedlock.2 If the characteristics ofthe parents and their relationship that determine the risk of union dissolution also affect child wellbeing, then estimates oftheeffectof separation on child ... are of “other” race/ethnicity - Mother = white, Father = non-white - Mother = black, Father = non-black - Mother = Hispanic, Father = non-Hispanic - Mother = other, Father = other Parents’ Region...
... was synthesized successfully by co-precipitation method X-ray diffraction study shows the presence of cubic spinel The increase of Co2+ ion concentration yields the monotonic increase of MS, ... part of several tens percent of HC and the last one whereas can only reach several hundreds of gauss Thus, the increasing of Co-concentration led to the increasing of anisotropy property of ferrites ... temperature.These plots show that an increase in Co2+ doping yields monotonic increase in the saturation magnetization of Niferrite which may be due to the substitution of Ni2+ ions by Co2+ onthe octahedral...
... list of centering candidates; the Cb, at the head of Cf, is the current center of attention After each utterance, one of three operations are possible: * The Cb retains both its position at the ... effect is attentional, onthe order of items in Cf; (2) the obligation to accent a pronominal for attentional r~asons depends onthe variance between what the text predicts and what the speaker would ... accents on pronominals are primarily interpreted for what they say about attentional salience One determiner of whether attentional or propositional effects are dominant is the type of information...
... Quantification ofthe proteolytic susceptibility of RNase A To gain further insight into the changes ofthe proteolytic susceptibility of RNase A as a function of trifluoroethanol concentration, the proteolytic ... conformation of RNase A with particular consideration ofthe pretransition region of global unfolding In correspondence to reports by other authors [16,30,31], CD spectra in the near-UV region, ... unveil the disruption ofthe tertiary structure of RNase A in > 30% trifluoroethanol CD spectra in the far-UV region, onthe other hand, indicate a detectable increase in the content of secondary...
... awareness of monetary policies in the workplace The second objective is obtained from the questionnaire The research will give the common test about the application of monetary incentive in the Vietnamese ... company, the survey questions can be same for both of them to find out theeffectof monetary incentive on their effort and task performance Survey questions only continue to be conducted if and only ... this was the premise ofthe appearance ofthe term “motivation” and then it has rapidly become one ofthe most common concepts in everyday language Nowadays, it is a concerning issue of almost...
... norm ofthe South‐East Region and equal 1/3 ofthe Mekong Delta. This situation is a pressure on suburban farmers in keeping agricultural production [6]. According to the investigation of Institute ... suburban districts. This causes the prodigality in land use ofthe city. directions, but it was mainly concentrated in the North, West and East ofthe city and along the main roads. In the upcoming years, ... plus unfavourable conditions on topography and water. This has influenced land exploitation potential on goods orientation. As consequence, the effectiveness of agricultural land ...
... Managers consider theeffectof 104 P.M Healy, Effectof bonus schemes on accounting decisions alternative accounting methods onthe present value of their bonus awards However, theeffectof a procedure ... change The test mitigates one ofthe limitations ofthe contingency tests The proxy for the managers' accounting decisions in those tests, theeffectof an accounting procedure change on bonus ... price? Second, what are the other incentive effects of bonus contracts? Finally, P.M Healy, Effectof bonus schemes on accounting decisions 107 what are the joint incentive effects of bonus schemes...
... and the spectral shape are determined by the concentration ratio of these two components while the PL intensity is determined by the concentrations of these two components and the density of nonradiative ... 175–184 Therefore, the main role of hydrogen here is the effective passivation of nonradiative recombination centers 3.4 Theeffectof annealing times upon 400 8C annealing Fig The dependence ofthe ... increases their amount The actual PL is determined by both the concentrations of PL centers and of nonradiative recombination centers This leads to the much strong enhancement of PL in the case of FG...
... demonstrating the ability ofthe HAMP domain region to regulate AC activity Theeffectofthe HAMP domain onthe CHD of Rv1319c was much less pronounced, supporting the earlier notion of a distinct ... function in the context of mycobacterial class IIIb ACs The isolated CHDs of all four isoforms were purified and had AC activity in vitro Inclusion ofthe N-terminal HAMP-region enhanced the activity ... HAMP-domain which is part ofthe region connecting the membrane anchor to the catalytic domain (CHD) Secondary structure prediction suggested that the second amphipathic helix ofthe HAMP domain is...
... significance, the pattern of improvement is fairly consistent Conclusions We investigated the consistency of human assessors in the area of summarization evaluation We considered two ways of measuring ... based on one of three regression methods: robust regression, nonnegative least squares, or canonical correlation The regressions are calculated based on a collection of linguistic and content features, ... measuring assessor consistency, depending onthe metric, and studied the impact of consistent scoring on ranking summarization systems and onthe performance of automatic evaluation systems We found...
... higher values of Kfmax for the same weld shape In addition, Kfmax depends upon the shape ofthe weld and the type of loading to which it is subjected (a), and upon the size or scale ofthe weldment ... 2N The maximum recoverable life of ASTM A514/Ell0 butt welds "' "' ~ Ui 463 The initiation portion of life (N ) is estimated using strain-control faigue data and is considered to consist ofthe ... inward from the weld toe for as-welded and (cycled and uncycled) shot-peened specimens 473 A comparison ofthe experimental results and predictions ofthe effects of shot peening onthe fatigue...
... the presence of one ofthe vascular surgeons when they were seen and evaluated in the vascular clinic, while control subjects gave informed consent in the presence of one ofthe secondary investigators ... to control for other confounding variables as well as the detection and evaluation of any interaction effect between groups and time/intervention Conclusions In conclusion, our study demonstrated ... muscular contractions at the hip during walking Furthermore, the maximum knee extension moment is related with the development ofthe muscular contraction required to extend the knee and move the entire...
... (time to onset of EMG and peak EMG) were referred to the solenoid ofthe piston firing The time ofthe peak accelerations of sled and head were measured Also, the time relations ofthe onset and ... acceleration used in the study The purpose ofthe regression analysis was to see if using the acceleration ofthe sled – one could predict the head acceleration and EMG response The regression analysis ... measured by dropping the ascending slope line onthe base line The point of intersection of these lines was considered as onset of acceleration In the analysis, the sample of volunteers was collapsed...
... al.: Theeffectofthe initial position ofthe head and neck onthe dynamic response ofthe human head and neck to Gx impact acceleration In Proceedings ofthe Nineteenth Stapp Car Crash Conference ... positions were randomly varied between the levels of acceleration Each subject effectively underwent levels of accelerative impacts under two conditions of trunk flexion, for one direction of impact ... in response to the applied acceleration were calculated Additionally, we also regressed the EMG magnitudes on acceleration The http://www.jneuroengrehab.com/content/3/1/10 responses ofthe left...