1 increased use of stock options

the effect of accounting regulation on second-tier audit firms and their clients audit pricing and quality, cost of capital, and backdating of stock options

Ngày tải lên : 03/06/2014, 02:15

... the cost of capital 2.5 Backdating of Executive Stock Options The use of stock options in executives’ compensation packages has grown rapidly in the past decade (Lee and Alam 2004) Stock options ... results ……………… 11 1 Table 22: Cost of equity sensitivity analysis regression ………………………… 11 3 Table 23: Hypotheses results summary ……………….………………………… 12 2 viii CHAPTER INTRODUCTION 1. 1 Recent Regulatory ... clients of Second-Tier audit firms and the backdating of executive stock options (ESOs) It is expected that clients of Second-Tier audit firms exercise backdating of ESOs more often than clients of...

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practical optical system layout- and use of stock lenses

Ngày tải lên : 04/07/2014, 07:18

... Figure 1. 8 Eq (1. 12) Ϫy lϭ ᎏ u Eq (1. 13) Ϫy l′ ϭ ᎏ u′ Eq (1. 14a) y(n′ Ϫ n) n′u′ ϭ nu Ϫ ᎏᎏ r Eq (1. 14b) n′u′ ϭ nu Ϫ y(n′ Ϫ n)c Eq (1. 15) y2 ϭ y1 ϩ tu1′ Eq (1. 16a) h′ n1u1 mϭ ᎏ ϭ ᎏ h nk′uk′ Eq (1. 16b) ... reserved Any use is subject to the Terms of Use as given at the website The Tools 44 Chapter One Figure 1. 5 Eq (1. 9) s2′ Ϫ s1′ Mϭ ᎏ s2 Ϫ s1 Eq (1. 10) s1′ s2′ M ϭ ᎏ • ᎏ ϭ m1m2 s1 s2 Eq (1. 11) M ϭ m2 ... 9.805 Ϫ0 .10 0.00 ϩ0.087 Ϫ0 .12 8 71 Then we can get the focal length from Eq (1. 17): Ϫy1 f ϭ ef l ϭ ᎏ uk ′ 10 .0 ϭ ᎏᎏ ϭ ϩ77.694 Ϫ0 .12 8 71 φ = .022 φ = +. 01 φ =+.022 u1=0 u'k = .1 28 71 y1 = 10 yk =...

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Báo cáo lâm nghiệp: "Carbon pool and substitution effects of an increased use of wood in buildings in Switzerland: first estimates" pdf

Ngày tải lên : 08/08/2014, 00:22

... 62.5% 17 .2% 26.7% 10 .8% 0.0% 10 0.0% 14 1.0% –0. 31 0.08 –0 .14 –0.05 0.00 –0.49 –0.69 61. 9% 17 .1% 27.4% 10 .7% 0.0% 10 0.0% 13 9.7% –8.54 2.36 –4.05 1. 48 0.00 14 .08 19 .26 60.7% 16 .8% 28.8% 10 .5% ... –96.96 42.8% 19 .0% 32.7% 11 .9% 12 .6% 10 0.0% 14 1.8% 213 0 –29.28 17 .56 –30 .18 11 .03 16 .54 –87.03 12 5.67 33.7% –20.2% 34.7% 12 .7% 19 .0% 10 0.0% 14 4.4% of –62% of the total effect in Switzerland ... = 12 %) (u = 0%) kg CO2-equiv kg kg kg 13 .72 30.00 12 1.03 1. 15 0.96 2 .11 12 1.03 Total 17 .42 14 .68 32 .11 Production 90.04 30. 41 Disposal 2-layered brick wall 16 .27 Disposal (m2) Production 12 .49...

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báo cáo khoa học: "Use of silver nanoparticles increased inhibition of cell-associated HIV-1 infection by neutralizing antibodies developed against HIV-1 envelope proteins" potx

Ngày tải lên : 11/08/2014, 00:23

... evaluated inhibition of cell free HIV-1IIIB virus infection by monoclonal antibody to HIV -1 gp 41 (12 67), HIV -1 gp120 antiserum (PB1), HIV -1 gp120 antiserum (PB1 sub 2), HIV -1 gp120 monoclonal antibody ... Received: 25 May 2 011 Accepted: 18 September 2 011 Published: 18 September 2 011 References Fauci AS: The AIDS epidemic–considerations for the 21st century N Engl J Med 19 99, 3 41: 1046 -10 50 Palella FJ ... antibody to HIV -1 gp 41 (12 6-7), HIV -1 gp120 Antiserum (PB1 Sub 2), HIV -1 gp120 Antiserum (PB1), and HIV -1 gp120 Monoclonal Antibody (F425 B4e8) or just media as control were added to HIV-1IIIB cell-free...

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Báo cáo y học: "No increased risk of infant hypospadias after maternal use of loratadine in early pregnancy"

Ngày tải lên : 31/10/2012, 17:03

... Immunol 2003; 11 1: 12 39-43 Moretti ME, Caprara D, Coutinho CJ, et al Fetal safety of loratadine use in the first trimester of pregnancy: a multicenter study J Allergy Clin Immunol 2003; 11 1: 479-483 ... Registry – a summary of content and quality http://www.sos.se/FULLTEXT /11 2/2003 -11 23/2002 -11 2-3.pdf [Internet] National Board of Health and Welfare, Centre for Epidemiology Registration of Congenital ... with an expected number of 16 .8, RR = 1. 61, 95%CI 1. 04-2.34) trimester with an upper confidence limit of 10 .5 The authors calculate that in order to rule out a doubling of the risk, they would...

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An action research on the use of continuous feedback to improve the first year students' pronunciation at the english department, college of foreign languages, vietnam national university, hanoi part 1

Ngày tải lên : 07/11/2012, 14:58

... places of interest? Shopping is a waste of time and money To what extend you agree with this statement? V Appendix 3: READING PASSAGES PASSAGE 1: JOB SATISFACTION Over the years, the development of ... almost seventy-eight million hectares of forests, grasslands, rivers and lakes It is an agency of the Department of Agriculture The first is the threat of fire and fuel This year, forest fires ... furniture superstore If you ever decide to visit Britain, you will need to know some of the basic rules of the sport First of all, remember that you only need one person to make a queue If you are alone...

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Tài liệu Manual on the Production and Use of Live Food for Aquaculture - Phần 1 pptx

Ngày tải lên : 15/12/2013, 00:15

... Taxonomy 4 .1. 2.4 Strain-specific characteristics 4 .1. 3 Literature of interest 4.2 Use of cysts 4.2 .1 Cyst biology 4.2 .1. 1 Cyst morphology 4.2 .1. 2 Physiology of the hatching process 4.2 .1. 3 Effect of ... ARTEMIA 4 .1 Introduction, biology and ecology of Artemia 4 .1. 1 Introduction 4 .1. 2 Biology and ecology of Artemia 4 .1. 2 .1 Morphology and life cycle 4 .1. 2.2 Ecology and natural distribution 4 .1. 2.3 ... ZOOPLANKTON 5 .1 Wild zooplankton 5 .1. 1 Introduction 5 .1. 2 Collection from the wild 5 .1. 3 Collection techniques 5 .1. 3 .1 Plankton nets 5 .1. 3.2 Trawl nets 5 .1. 3.3 Baleen harvesting system 5 .1. 3.4 Flow-through...

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Tài liệu McGraw.Hill.Stock Options And The New Rules Of Corporate Accountability doc

Ngày tải lên : 21/12/2013, 01:19

... Boards 10 1 Board Members’ Concerns 10 2 The Tyranny of Competitive Data 10 4 Taking a Deeper Look 11 0 What Do You Think? 11 4 CONTENTS CONTENTS Chapter Seven Making Options Performance Based 11 7 Weighing ... Weighing Performance-Based Options 11 8 The Purpose of Options 11 9 Adding Performance Measures 12 0 Dealing with Underwater Options 12 2 Other Option Tricks 12 5 What Do You Think? 12 7 Bringing Balance ... Companies 14 9 An Unhealthy Contract 15 1 Lessons of the New Economy 15 4 Making Healthier Contracts 15 5 The Role of Compensation 15 6 The Role of Long-Term Incentives 16 1 The Private Company 16 2 What...

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Tài liệu Pricing Stock Options Under Stochastic Volatility And Interest Rates With Efficient Method Of Moments Estimati ppt

Ngày tải lên : 21/12/2013, 01:20

... 3 .17 8.64 7.38 7.97 -.26 11 .54 -12 .42 21. 65 10 .73 12 .68 11 .53 11 .62 7.87 14 .66 -16 .74 22. 61 1.48 8 .18 6 .14 7. 01 -2.07 11 .46 −0.20 < x ≤ −0.03 -12 .16 21. 61 10.49 12 .50 11 .26 11 .38 7. 61 14.50 -16 .70 ... 22. 61 1.47 8 .18 6.08 6.97 -2.08 11 .45 -12 .16 21. 61 10.50 12 . 51 11. 27 11 .39 7.62 14 .50 -10 .07 20.42 11 .60 12 .78 23.64 23.64 11 .27 16 .63 -10 .07 20.42 11 .60 12 .78 23.65 23.65 11 .28 16 .64 1. 08 10 .45 ... 32.39 32.39 21. 94 23. 01 11. 84 14 .46 19 .66 20.46 27.24 27.24 18 .48 19 .70 13 .58 15 .75 13 .49 14 .08 18 . 71 18. 71 14.28 15 .24 13 .47 15 .66 13 .40 14 .00 18 .62 18 .62 14 .18 15 .16 12 .97 14 .89 19 .84 19 .84 28.58...

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Tài liệu Lab 3.1.1 Safe Handling and Use of a Multimeter docx

Ngày tải lên : 21/12/2013, 19:15

... for this? _ Step Put the tip of the red, positive lead on the positive side of a battery Put the tip of the black, negative, lead on the other end of a battery a Is any number showing ... important function of a multimeter _ If a voltage is negative when measuring a battery, what is wrong? 2-2 CCNA 1: Networking Basics v 3.0 - Lab 3 .1. 1 Copyright  2003, ... Because it is possible to check high voltages, extra care should be taken to avoid electrical shock...

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Tài liệu Lab 3.1.1 Safe Handling and Use of a Multimeter doc

Ngày tải lên : 18/01/2014, 04:20

... for this? _ Step Put the tip of the red, positive lead on the positive side of a battery Put the tip of the black, negative, lead on the other end of a battery a Is any number showing ... important function of a multimeter _ If a voltage is negative when measuring a battery, what is wrong? 2-2 CCNA 1: Networking Basics v 3.0 - Lab 3 .1. 1 Copyright  2003, ... Because it is possible to check high voltages, extra care should be taken to avoid electrical shock...

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CPE use of english 1 by virginia evans student''s book

Ngày tải lên : 12/02/2014, 12:01

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Tài liệu Báo cáo khoa học: Down-regulation of heme oxygenase-2 is associated with the increased expression of heme oxygenase-1 in human cell lines docx

Ngày tải lên : 19/02/2014, 05:20

... Kimura D, Fujita H & Shibahara S (19 97) Possible implications of the induction of human heme oxygenase -1 by nitric oxide donors J Biochem (Tokyo) 12 1, 11 62 11 68 38 Hara E, Takahashi K, Takeda ... expression of HO -1 The dominant expression of HO-2 protein, in comparison with the low expression of HO -1 protein, in H146 small cell lung cancer cells is of particular interest because small ... Poss KD (19 98) Oxygen toxicity and iron accumulation in the lungs of mice lacking heme oxygenase-2 J Clin Invest 10 1, 10 01 10 11 Adachi T, Ishikawa K, Hida W, Matsumoto H, Masuda T, Date F, Ogawa...

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Recommendations for Use of Antiretroviral Drugs in Pregnant HIV-1-Infected Women for Maternal Health and Interventions to Reduce Perinatal HIV Transmission in the United States pdf

Ngày tải lên : 05/03/2014, 13:20

... transmission of HIV -1: NVAZ randomised clinical trial Lancet Oct 11 2003;362(93 91) :11 71- 117 7 Available at http://www.ncbi.nlm.nih.gov/pubmed /14 568737 Gaillard P, Fowler MG, Dabis F, et al Use of antiretroviral ... mother-to-child transmission of HIV -1 (Kesho Bora study): a randomised controlled trial Lancet Infect Dis Mar 2 011 ;11 (3) :17 1 -18 0 Available at http://www.ncbi.nlm.nih.gov/pubmed/ 212 37 718 17 Wade NA, Birkhead ... 12 /14 /2 012 EST access AIDSinfo mobile site What’s New in the Guidelines? (Last updated July 31, 2 012 ; last reviewed July 31, 2 012 ) Key changes made to update the September 14 , 2 011 , version of...

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UNIT 3. OPTIONS, CHOICES, TOOLS AND APPLICATIONS LESSON 1. OVERVIEW OF TECHNICAL OPTIONSNOTE docx

Ngày tải lên : 08/03/2014, 20:20

... contexts Options, Choices, Tools and Applications - Overview of technical options - page 11 Convergence While the broad aggregations of tool previously described are useful to have an idea of what ... organize them Because it is so easy to push manage and organize them Because it is so easy to push messages out, users may be faced with mountains of useless and messages out, users may be faced ... use the Internet to translate live sound and images Options, Choices, Tools and Applications - Overview of technical options - page 14 Synchronous tools STRENGTHS The most obvious advantage of...

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SAFE USE OF CHEMICALS: A Practical Guide - Chapter 1 pot

Ngày tải lên : 18/06/2014, 22:20

... 11 0 © 2009 by Taylor & Francis Group, LLC Contents vii 6.3 Classifications of Pesticides 11 0 6.4 Uses of Pesticides 11 3 6.5 Toxicity of Pesticides 11 4 6.6 ... Insecticide Act (19 68) 12 0 6 .11 Regulations 12 1 6 .12 Pesticides and Carcinogenicity 12 2 6 .13 Conclusion 12 2 References 12 3 Appendix 6 .1: Global ... for the safe use of chemical substances in the workplace involves (1) manner of use, (2) quantity of use, (3) purpose of use, and (4) method of waste disposal after use In conclusion, users must...

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báo cáo hóa học: " Air ambulance flights in northern Norway 20022008. Increased number of secondary fixed wing (FW) operations and more use of rotor wing (RW) transports" pot

Ngày tải lên : 21/06/2014, 00:20

... 1, 460 1, 570 1, 717 1, 649 1, 752 1, 770 1, 018 962 9 91 1,004 1, 020 1, 002 Tromsø 863 Bodø 1, 128 1, 236 1, 293 1, 298 1, 252 1, 243 1, 259 1, 080 1, 210 1, 189 1, 092 1, 078 1, 123 Brønnøysund 966 979 8 81 764 787 ... saving of 11 million Norum and Elsbak International Journal of Emergency Medicine 2 011 , 4:55 http://www.intjem.com/content/4 /1/ 55 Page of 3000 2500 Missions 2000 15 00 Primary Secundary 10 00 Return ... Resuscitation 2 010 , 81( 4):427-33 12 Haug B, Avall A, Monsen SA: Reliability of air ambulances A survey in three municipalities in Helgeland J Nor Med Assoc 2009, 12 9 (11 ) :10 89 -10 93 13 Nielsen EW:...

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Valuing Employee Stock Options Part 1 pptx

Ngày tải lên : 01/07/2014, 08:39

... 81 83 83 87 90 92 94 99 10 2 10 5 10 8 10 9 11 2 11 5 11 5 11 9 11 9 12 0 12 0 12 1 12 1 12 1 12 3 12 3 12 4 12 5 12 5 12 6 12 7 12 8 12 8 12 9 viii CONTENTS PART THREE A Sample Case Study Applying FAS 12 3 CHAPTER 10 ... 72 72 10 3 10 4 11 3 11 8 11 8 13 4 13 7 13 8 xiv Table 10 .4 Table 10 .5 Table 10 .6 Table 10 .7 Table 10 .8 Table 10 .9 Table 10 .10 Table 10 .11 Table 10 .12 Table 10 .13 Table 10 .14 Table 10 .15 Table 10 .16 Table ... Auditing the formulas 91 92 93 94 95 96 98 99 10 1 10 2 10 5 10 6 10 7 11 6 11 7 13 5 13 5 14 2 14 7 15 3 15 9 16 0 16 0 16 1 16 2 16 3 16 3 16 4 List of Figures and Tables xiii TABLES Table 3 .1 Effects of Changing Risk-Free...

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