... 76 .4 59.0 24. 5 24. 4 80.0 60 .4 29.9 29.2 85.7 61.7 31.9 32.0 87.9 59 .4 34. 5 33.1 44 .7 16 .4 53.1 40 .9 72.3 13 .4 65.8 15.2 55.5 39.6 69.1 5.5 72.5 12.7 55.1 38.7 65.6 10.3 62 .4 11.7 56.6 24. 4 46 .8 ... 85 .41 % SGROWTH Ϫ0.08** 62. 74% 44 .78% 0. 14* * 25.89% 34. 44% IO Ϫ0.12 (0.10) Ϫ0.60** (0.21) Ϫ0 .40 ** (0.12) Ϫ0.95** (0. 24) 0.30* (0. 14) Ϫ3.00% (4. 34) Ϫ0. 34* * (0.06) 5.12% (20. 74) 17.96% (9.83) Ϫ8.55%* ... (6 .45 ) Ϫ0 .42 (0 .49 ) 0.06 (0.38) 0 .47 (0.38) 0.28 (0.31) 0.78 (0.67) Ϫ0 .49 (0.36) Ϫ0.09 (0 .41 ) 15. 74 ( 14. 62) Ϫ2. 04 (2.33) Ϫ2.21 (1.89) 0.12 (1.35) 0.75 (0 .47 ) 1.17 (3 .43 ) Ϫ10.36 (5. 94) Ϫ0.21 (0 .41 )...
Ngày tải lên: 02/01/2015, 17:33
... Sample 1992 mean 19 94 mean 1996 mean Minimum Non-discretionary current Discretionary current Non-discretionary total Discretionary total Book value of assets Sales Market value of equity Maximum ... may also impact stock returns (Beaver and Engel, 1996; Liu et al. , 1998) Still others (Magnan et al. , 1999; Makar and Alan, 1998; Key, 1997; Hall and Stammerjohn, 1997; Mensah et al. , 19 94; Jones, ... ( À 1.32) À 0.0192 ( À 1.75)y – 0. 040 (2.06) * 0. 044 (2 .48 ) * 0. 046 (3.07) ** 0. 049 (3. 74) * 0. 042 (4. 89) ** Dependent variable is discretionary current accruals a Percentage of outside directors...
Ngày tải lên: 02/01/2015, 17:34
daily et al - 2003 - corporate governance decades of dialogue and data
... research (Dalton et al. , 2003; Dalton et al. , 1998; Lane et al. , 1998) Moreover, agency theory is not informative with regard to directors' resource, service, and strategy roles Here, theoretical perspectives ... financial performance, whether measured as accounting returns or market returns (see, for example, Dalton et al. , 1998, for an overview) Extant empirical research, however, provides virtually no ... Vishny 1997) July Two meta-analyses provide some context and illustrate the general state of corporate governance research relying on agency theory (Dalton et al 2003; Dalton et al. , 1998) While agency...
Ngày tải lên: 02/01/2015, 17:34
engel et al - 2003 - ceo turnover and properties of accounting information
... 58.17 0 .45 0 0.001 0.005 0.171 0.086 0.0 04 59.00 0 .44 5 0.0003 0.0 04 0.059 0. 342 0.058 6.65 0. 248 0.006 0.005 0. 540 0.085 0.002 62 .42 0 .44 4 0.001 0.005 0.1 54 0.053 0.002 64. 00 0 .43 5 0.0002 0.0 04 0.059 ... ChiSq 14, 846 1,293 13,553 o0.001 14, 846 1,293 13,553 o0.001 14, 846 1,293 13,553 o0.001 À0.001 (À0 .46 ) 0. 042 a (2 .49 ) 0.003 (1.05) 13,7 24 171 13,553 o0.001 13,7 24 171 13,553 o0.001 13,7 24 171 13,553 ... Engel et al / Journal of Accounting and Economics 36 (2003) 197–226 203 reflected in current changes in market value Third, changes in market value reflect not just current value creation, but also...
Ngày tải lên: 02/01/2015, 17:34
myers et al - 2003 - exploring the term of the auditor-client relationship and the quality of earnings a case for mandatory auditor rotation
... [6, 844 ] Ϫ0.1 048 (0.0 043 ) [1,869] 0.0017 (0. 045 7) [6, 844 ] Ϫ0.0080 (0.0388) [1,869] 1,0 24. 55 (29.176) [5,851] 827.15 (22.586) [1,5 94] 1,721.13 (46 .152) [6, 844 ] 1, 246 . 54 (33.953) [1,869] 1. 349 4 (1) ... 0.0001] 0.0986 [0.02 84] Ϫ0.6 248 [Ͻ 0.0001] 0.0658 [0.01 24] 21,619 0. 648 7 [0. 744 4] 0. 246 3 [Ͻ 0.0001] 0 .41 88 [Ͻ 0.0001] 1.1682 [Ͻ 0.0001] 0.1010 [0.7 942 ] 0.9005 [Ͻ 0.0001] Ϫ0. 746 4 [Ͻ 0.0001] 19,631 ... [0.0 041 ] Ϫ0.00038 [0.0121] Ϫ0.01 148 [Ͻ 0.0001] Ϫ0.00305 [0.2 348 ] Ϫ0.0 545 3 [Ͻ 0.0001] Ϫ0.00356 [0.0 146 ] 41 ,250 0.253 24 [Ͻ 0.0001] Ϫ0.00 142 [0.00 04] Ϫ0.00393 [Ͻ 0.0001] Ϫ0.01032 [Ͻ 0.0001] 0.0 043 2...
Ngày tải lên: 06/01/2015, 19:43
gompers et al - 2003 - corporate governance and equity prices [cgi-g-index]
... 76 .4 59.0 24. 5 24. 4 80.0 60 .4 29.9 29.2 85.7 61.7 31.9 32.0 87.9 59 .4 34. 5 33.1 44 .7 16 .4 53.1 40 .9 72.3 13 .4 65.8 15.2 55.5 39.6 69.1 5.5 72.5 12.7 55.1 38.7 65.6 10.3 62 .4 11.7 56.6 24. 4 46 .8 ... 85 .41 % SGROWTH Ϫ0.08** 62. 74% 44 .78% 0. 14* * 25.89% 34. 44% IO Ϫ0.12 (0.10) Ϫ0.60** (0.21) Ϫ0 .40 ** (0.12) Ϫ0.95** (0. 24) 0.30* (0. 14) Ϫ3.00% (4. 34) Ϫ0. 34* * (0.06) 5.12% (20. 74) 17.96% (9.83) Ϫ8.55%* ... (6 .45 ) Ϫ0 .42 (0 .49 ) 0.06 (0.38) 0 .47 (0.38) 0.28 (0.31) 0.78 (0.67) Ϫ0 .49 (0.36) Ϫ0.09 (0 .41 ) 15. 74 ( 14. 62) Ϫ2. 04 (2.33) Ϫ2.21 (1.89) 0.12 (1.35) 0.75 (0 .47 ) 1.17 (3 .43 ) Ϫ10.36 (5. 94) Ϫ0.21 (0 .41 )...
Ngày tải lên: 06/01/2015, 19:46
conte r., et al. (eds.) direct and inverse methods in nonlinear evolution equations (lnp632, springer, 2003)(283s)
... 43 44 45 49 49 52 53 53 54 54 55 55 57 59 59 60 60 65 68 69 72 74 76 77 The method of Poisson pairs in the theory of nonlinear PDEs Franco Magri, Gregorio Falqui, Marco Pedroni ... 252 4. 2 Symmetry reduction for Boussinesq equation 253 4. 3 The direct method 2 54 4 .4 Conditional symmetries ... 3.3 Example: Maximal subalgebras of o (4, 2) 240 3 .4 Subalgebras of semidirect sums 244 3.5 Example: All subalgebras of sl(3, R) classified under the...
Ngày tải lên: 24/04/2014, 16:50
color atlas of immunology - g. burmester, et al., (thieme, 2003)
... Transplantation 128 130 132 1 34 138 142 144 146 148 150 152 1 54 156 158 160 162 1 64 Musculoskeletal Diseases Clinical Features of Rheumatoid Arthritis 166 Synovial Changes in Rheumatoid Arthritis ... IL -4 IL -4 TH2 IL-1 IL -4 IL-5 Antibody IL -4 Macrophage B cell A Differentiation into TH1 and TH2 cells IL-10 IL -4 IL-4R TCR TH2 B Regulation of IgE production IL-4R IL-13 IL -4 CD40 ligand Ag IL-4R ... expressed on activated CD4 T cells (CD40 ligand, CD1 54) provides an important survival signal for B cells The germinal centers cannot develop completely if CD40/CD40 ligand interaction is defective...
Ngày tải lên: 12/05/2014, 17:00
colonoscopy - principles and practice - j. waye, et al., (blackwell, 2003)
... Beverley) RC8 04. C64C63 2003 616.3 40 7 545 a dc21 ISBN-10 1 -40 51- 144 9-5 ISBN-13 978-1 -40 51- 144 9-3 A catalogue record for this title is available from the British Library Set in 9.5/12pt Palatino by ... magnetic imaging” systems in 1993 4 (Williams 1993 [43 ], Bladen 19 94 [45 ]), finally commercialized as the Olympus “Scope Guide” or “UPD” 3D imager in 2002 Small electromagnet coils are installed ... [32], a stiffening wire method [33], intestinal string pull-up methods [ 34 36], intestinal string guidance method [37], and a sliding tube method [38] The stiffening wire method was a way of maintaining...
Ngày tải lên: 12/05/2014, 17:35
Kwon et al. Journal of Orthopaedic Surgery and Research 2010, 5:4 pdf
... (Figure 4) The small amount of cadavers precludes a statistical analysis or anatomical differences Results Six cadavers were dissected for a total of 12 femurs There were male cadavers and female ... medial geniculate artery and its clinical significance during traditional femoral traction pin placement is unknown Ashok Reddy, et al demonstrated in a cadaveric study that the medial femoral ... Frederick R: Evaluation of the Intraosseous and Extraosseous Blood Supply to the Distal Femoral Condyles American Journal of Sports Medicine 1998, 26(3) :41 5 -41 9 doi:10.1186/1 749 -799X-5 -4 Cite this...
Ngày tải lên: 20/06/2014, 07:20
Maria et al. International Journal of Emergency Medicine 2011, 4:13 docx
... liver, while lymphatic metastases are uncommon Maria et al International Journal of Emergency Medicine 2011, 4: 13 http://www.intjem.com/content /4/ 1/13 Surgical resection, ideally with negative microscopic ... Maria et al International Journal of Emergency Medicine 2011, 4: 13 http://www.intjem.com/content /4/ 1/13 Figure Abdominal computed tomography scans showing active ... 1998, 95:122 -4 Hallén M, Parada LA, Gorunova L, Pålsson B, Dictor M, Johansson B: Cytogenetic abnormalities in a hemangiopericytoma of the spleen Cancer Genet Cytogenet 2002, 136:62-5 Guadalajara...
Ngày tải lên: 21/06/2014, 04:20
Lešnik et al. International Journal of Emergency Medicine 2011, 4:16 ppt
... 39/97 (40 %) Correct answer: 44 / 0.590 100 (44 %) § Five-point Likert scale: 5- always, 1- never §§ Five-point Likert scale: 5-excellent, 1-extremely poor basic principles of daily clinical care ... cardiopulmonary resuscitation and automated external defibrillation Prehosp Emerg Care 2003, 7:219- 24 Al- Turki YA, Al- Fraih YS, Jalaly JB, et al: Knowledge and attitudes towards cardiopulmonary ... skills) and Lešnik et al International Journal of Emergency Medicine 2011, 4: 16 http://www.intjem.com/content /4/ 1/16 Page of Table Comparison between the group of the Faculty of Health Sciences and...
Ngày tải lên: 21/06/2014, 04:20
Muñoz Escobar et al. Energy, Sustainability and Society 2011, 1:4 ppt
... formation(SL/kgFM) CH4(%) Baldeney Lake Essen Goitzsche Lake Bitterfeld 16.67 6. 74 7.18 4. 36 41 6 47 6 29.8 20.6 63 55 Hennetal Dam Meschede 24. 98 6.32 45 7 28.9 62 Lord Lake Osnabrück 6.33 4. 82 41 5 20.0 64 Toepper ... ammonium molybdate at 880 nm Muñoz Escobar et al Energy, Sustainability and Society 2011, 1 :4 http://www.energsustainsoc.com/content/1/1 /4 Determination of metals in plant samples and solid HTC products ... quantified with a thermal conductivity detector Oxygen concentrations were calculated as the difference between the overall biomass The results of the C/H/N-analyses and the elemental analyses are presented...
Ngày tải lên: 21/06/2014, 06:20
Brownstein S., et al. Barron''''s GRE.12th.ed.(Barrons)(669s)(1997) Episode 2 Part 4 ppsx
Ngày tải lên: 22/07/2014, 02:20
Brownstein S., et al. Barron''''s GRE.12th.ed.(Barrons)(669s)(1997) Episode 1 Part 4 doc
Ngày tải lên: 22/07/2014, 02:20
Volume et al. Andersson 2004 5, Issue 4, Article R24 Research Open Access comment Anders ppsx
... 20 04, 5:R 24 http://genomebiology.com/20 04/ 5 /4/ R 24 Genome Biology 20 04, Volume 5, Issue 4, Article R 24 Andersson et al R 24. 11 Table Library Tissue Populus genotype Clones Reference [2] AB Cambial ... microarray analysis The sample date 21/9 corresponds to the microarray analysis and 24/ 9 to the blotting Volume 5, Issue 4, Article R 24 −3.0 1:1 Andersson et al http://genomebiology.com/20 04/ 5 /4/ R 24 3.0 ... Issue 4, Article R 24 Relative expression (log2) (a) Andersson et al http://genomebiology.com/20 04/ 5 /4/ R 24 (b) 2 Relative expression (log2) R 24. 6 Genome Biology 20 04, −1 −1 −2 −2 −3 −3 17/8 24/ 8...
Ngày tải lên: 09/08/2014, 20:20
Adaptive Motion of Animals and Machines - Hiroshi Kimura et al (Eds) Part 4 doc
... Fukuyama et al identified several brain regions where activity increased during Bp walking in human [41 ] The change from Qp walking to Bp walking must have required a redesign of the CNS along with ... of their phylogenetical and morphological similarities with early hominids [35] They compared spatio-temporal characteristics of natural Bp and Qp walking overground, especially of hind-limb ... locomotion [ 14] The central feedback from the integration center combined with peripheral feedback at the cerebral cortical level enables the animal conscious perception of its kinesthetic aspects...
Ngày tải lên: 10/08/2014, 01:22
Field and Service Robotics- Recent Advances - Yuta S. et al (Eds) Part 4 potx
... terrain The aerial LADAR data contains typically 44 millions of 3-D S Yuta et al (Eds.): Field and Service Robotics, STAR 24, pp 103–112, 2006 © Springer-Verlag Berlin Heidelberg 2006 1 04 N Vandapel, ... Each path produced, 141 in total, has been evaluated visually using a high resolution aerial image (17 cm) as ground truth The corresponding failure rates are 4. 2 %, 19.2% and 4. 2% for an average ... plane, and F is the focal distance between the pinhole and the imaging plane The parameters of the implemented system were : ( figure ) xs = 74mm zs = 42 0mm β = 24. 5degree xc = −104mm Fig A range sensor...
Ngày tải lên: 10/08/2014, 02:20
Recent Advances in Mechatronics - Ryszard Jabonski et al (Eds) Episode 1 Part 4 doc
... Result Ave Time EIL51 42 6 44 4 43 1 0.068 42 8.2 42 6 10 EIL101 629 662 646 0.127 653.3 639 75 TSP225 3916 41 92 41 06 0.302 40 44 871 Kohonen self-organizing map for the traveling salesperson problem ... Evolutionary Algorithm Best Result Ave Time Ave Result Best Result Ave Time PCB 442 50778 566 34 55138 0.703 55657 10395 PR1002 259 045 27 848 1 2 740 36 2 .42 5 286908 25639 PR2392 378037 41 8739 41 144 2 12.965 ... Digital particle image velocimetry correlation algorithm Digital image anemometry by the use of particle tracers called Digital Particle Image Velocimetry (DPIV) is a technique which allows determination...
Ngày tải lên: 10/08/2014, 02:20
Recent Advances in Mechatronics - Ryszard Jabonski et al (Eds) Episode 2 Part 4 pot
... several methods of normal force calibration In this work a new calibration method with calibration gratings is proposed as well as advantages of this method are discussed On the basis of this method ... possible to determine two essential parameters of the analog output signal generated by the calibrated accelerometer: the offset and the gain (amplitude) Using the simplest way of calibrating tilt ... 14. 0 ∆k [N/m] 0.1 – 0 .4 0.1 – 0 .4 0.1 – 0 .4 0.35 – 1.2 6,5 – 27.5 kE [N/m] 0.33 0. 34 0.15 0 .42 13 .4 ∆kE [N/m] ±0.03 ±0.03 ±0.02 ±0. 04 ±1.35 Calibration of normal force in atomic force microscope...
Ngày tải lên: 10/08/2014, 02:20