acquisitions during the reporting period that have led to the classification of a company as a subsidiary indicating the proportion of capital and the percentage of voting rights acquired
báo cáo khoa học: " Survey of smokers'''' reasons for not switching to safer sources of nicotine and their willingness to do so in the future" pdf
... Institute, Cary, North Carolina) was used for data cleaning and analysis Our analysis methodology called for simply reporting univariate summaries of responses as well as the bivariate analysis that appears ... beliefs and misperceptions about tobacco and nicotine that are reported in the literature or that we have observed in our experience as educators To assess the stated willingness to switch to a reduced ... Harm Reduction Journal 2009, 6:14 sideration of switching to ST and pharmaceutical nicotine and potential willingness to switch in the future, as well as to partially assess the informational...
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Changes of temperature data for energy studies over time and their impact on energy consumption and CO2 emissions. The case of Athens and Thessaloniki – Greece
... observed at the lowest base temperatures The increase of the yearly values of CDD was in the range of 25 to 53% in Athens, and in the range of 10 to 16% in Thessaloniki, depending on the base temperature, ... from the meteorological stations of the National Observatory of Athens (NOA) [8] and of the Aristotle University of Thessaloniki (AUTh) [9] The results for the two decades are compared and the ... Organization for Standardization, 2008 [2] ASHRAE Handbook of Fundamentals, American Society of Heating, Refrigerating and AirConditioning Engineers, Atlanta, USA, 2009 [3] Papakostas K.T Estimation...
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The world’s most comprehensive collection of dissertations and theses ppt
... saleschina@asia.proquest.com Hong Kong, Macau and Taiwan saleschina@asia.proquest.com Japan sales@japan.proquest.com Korea korea@asia.proquest.com South East Asia sales@asia.proquest.com A world of ... global access to abstracts of the graduate output of 80 Chinese Universities English-language metadata and abstracts of 400,000 works are being added to ProQuest Dissertation and Theses database ... P8186_revisedPQDT_Layout 8/27/12 9:17 AM Page On-demand digital access to the scholarly record The database of record for graduate research; the official respository for the Library of Congress The ProQuest...
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A BRIEF HISTORY OF PANICS AND THEIR PERIODICAL OCCURRENCE IN THE UNITED STATES pdf
... expect the enactment of laws to raise the price of farm products, and to lower the price of all that the farmer has to buy But the farmers vote as the manufacturers and other active classes of the ... purchases of imported and manufactured goods and all outfit needed for the farmers' land and family can be made at low and owing to the competition that always arises to supply a steady and natural ... Juglar himself states that a commercial panic is always a financial panic, as a falling away of the metallic reserve indicates its breaking out; and I have only translated that portion dealing...
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INTERNATIONAL CLASSIFICATION OF GOODS AND SERVICES FOR THE PURPOSES OF THE REGISTRATION OF MARKS (NICE CLASSIFICATION) pptx
... (Islamic Republic of) Iraq Jamaica Jordan Kazakhstan Kenya Kuwait Lesotho Libya Madagascar Malaysia Malta Mauritius Mongolia Namibia Netherlands Antilles New Zealand Nicaragua Nigeria Pakistan Panama ... Panama Paraguay Peru Philippines Qatar Rwanda Samoa San Marino Saudi Arabia Seychelles Sierra Leone Solomon Islands South Africa Sri Lanka Sudan Swaziland Thailand Tonga Uganda United Arab Emirates ... (hereinafter designated as the Classification ) (2) The Classification consists of: (i) a list of classes, together with, as the case may be, explanatory notes; (ii) an alphabetical list of goods and...
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Free Movement of Goods and Their Use – What Is the Use of It? pptx
... States a certain leeway.67 The classic approach of the wide basic principle accompanied by a strict interpretation of the treaty-based justifications and the use of the case-law-based justifications ... terms of grand theory, but is actually simply deciding, on a case-by-case basis, the reasonableness of national measures The ECJ does not particularly have an eye to theoretical considerations, and ... turn, affects the access of that product to the market of that Member State[,]” is also found in paragraph 56 of Commission v Italy, in paragraph 57 the Grand Chamber made it clear that the measure...
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INTERNATIONAL CLASSIFICATION OF GOODS AND SERVICES FOR THE PURPOSES OF THE REGISTRATION OF MARKS (NICE CLASSIFICATION) doc
... Honduras India Indonesia Iran (Islamic Republic of) Iraq Kenya Kuwait Lesotho Libya Madagascar Malta Mauritius Namibia Nepal Netherlands Antilles New Zealand Nicaragua Nigeria Pakistan Panama Paraguay ... obliged to apply the Nice Classification in connection with the registration of marks, either as the principal classification or as a subsidiary classification, and has to include in the official ... Paraguay Peru Philippines Qatar Rwanda Saint Vincent and the Grenadines Samoa San Marino Saudi Arabia Seychelles Sierra Leone Solomon Islands South Africa Sri Lanka Sudan Swaziland Thailand Tonga...
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Accounting conservatism, cost of capital, and fraudulent financial reporting
... and result in a capital market advantage (Francis et al 2004) I expect there to be an increase in accounting conservatism as a response to the anticipation and consequence of fraud and that the ... investor confidence (Geiger et al 2006) Lee and Mande (2003) maintain that the PSLRA decreased audit quality as evidenced by an increase in income-increasing discretionary accruals after the passage ... capital is of interest to regulators, investors, accountants, academicians, and management for capital budgeting decisions, equity valuation, capital structure, and firm profitability (Easley and...
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the competitive advantage of firms and their proximity to export finance centers
... like all other forms of social organization are fundamentally and intrinsically spatial and territorial They are spatial in the sense that they are responsive to geographic distance and to variations ... value, whereas the commercial bank making the loan retains 10% of the risk These loans are made to companies that are located in the United States that are exporting products that have at least ... both the bank and the customer and makes geography irrelevant to the transaction Banks can service customers from anywhere, and there does not have to be any direct human contact between banker and...
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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
... Mohanram (2003), Gebhardt et al (2001), and Claus and Thomas (2001) 8 examine the relationship between auditor size and the cost of capital is based on the approach of measuring the cost of capital ... Abnormal accruals provide a metric for assessing the degree of bias infused into the financial statements by management and tolerated by the auditor (Hay and Davis 2004) Abnormal accruals have ... capital used in Easton (2004) and Khurana and Raman (2004) In the last section of the study, cumulative abnormal security returns measures are used as indicators of backdating of ESOs Two groups of...
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Novel methods (sonochemistry, microwave dielectric heating, sonoelectrochemistry and RAPET for the fabrication of nanomaterials and their applications
... reduce metals for which there is no reducing agent that can it For example, preparing metallic Mg nanoparticles .The last technique was named by us RAPET It stands for Reaction under Autogenic Pressure ... The main parameters that determine the particle size in sonoelectrochemistry are temperature, sonication intensity, and the electric pulse width Its main synthetic advantage is the ability to ... Pressure at Elevated Temperatures RAPET is being used in our laboratory for the last four years We will show that the RAPET of silanes is yielding the smallest reported SiC particles having the highest...
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The chemical components of detergents and their roles in the washing process
... surfactants and rendering these inactive They also condense to increase the surface activity of surfactants Phosphates thus enable the detergent to actually wash correctly - prevent the deposit of ... The latter is usually active only above 60°C and so, for lower washing temperatures, an activator is added : eg tetra acetyl ethylene diamine (TAED) Enzymes In particular : proteases, lipases and ... surfactants - increased enzyme content - perborate activators added or levels increased to improve bleaching - sodium carbonate to maintain alkalinity - small amounts or increased levels of organo-phosphates...
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the portability of capital structure theory do traditional models fit in an emerging economy
... empiricists The fixed asset ratio (FAR) is a measure of asset tangibility, and is calculated as net fixed assets divided by book value of total assets A size variable (LNAS) is calculated as the natural ... international standards Standards are more lax also with regard to the reclassification of substandard and doubtful assets; banks permit a greater period of delinquency before downgrading such assets ... ratio of amortizations, write-offs, and depreciation to the book value of total assets The volatility variable (VOL) represents the volatility of the firm’s earnings, and is calculated as the standard...
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Báo cáo khoa học: "Nutrient concentrations in Pinus radiata D Don needles in the Basque Country (Spain): preliminary classification of parameters and sites" pptx
... balance of nitrogen and phosphorus than that of other sites CLASSIFICATION OF SITES AND PHYSIOGRAPHICAL AND NUTRITIONAL PARAMETERS BY MEANS OF CORRELATION ANALYSIS AND PRINCIPAL COMPONENT ANALYSIS ... Murueta sites, located in the same position as the healthy parameters At the negative end of the axis are situated the Cruceta, Olaeta and Urkiola sites, located in the same position as the un- healthy ... location of urban and industrial areas, symptoms of damage, age of trees and their geographical situation The physiographical and tree growth data corresponding to the sites studI ied can be seen...
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báo cáo khoa học: " Brain metastases from solid tumors: disease outcome according to type of treatment and therapeutic resources of the treating center" pptx
... anthracycline- and taxanes-including regimens as well as new hormonal and biologic agents have significantly increased disease-free and overall survival in early breast cancer patients potentially ... Tago M, Nakagawa K, Toyoda T, Hatano K, Kenjyo M, Oya N, Hirota S, Shioura H, Kunieda E, Inomata T, Hayakawa K, Katoh N, Kobashi G: Stereotactic radiosurgery plus whole-brain radiation therapy ... several reasons Firstly, nearly all patients of our series had active systemic disease at the time of diagnosis of brain metastases Secondly, about half of patients had no neurological symptoms,...
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Báo cáo y học: " Change in quality of life and their predictors in the long-term follow-up after group cognitive behavioral therapy for social anxiety disorder: a prospective cohort study" pptx
... a a a a a a a a a Generalized SAD -0.22* a a a a a a -0.28* a a a a a a a a a a a a a a a a Benzodiazepine use 0.23* a a a a a a a a a a a a a a a a a a a a a a a SPS (total) a a a a a a a a a ... Age: 35 yrs or older a a a a a a 0.41* a a a a a a a a a a a a a a a a a Living situation a a a a -0.32** a a a a a a a a a a a a a a a a a a a Employment a a a a a a a a a a a a -0.30* a a a ... 0.39* a 0.29* a a a a a a a a a 0.49** a a SIAS (total) SCL-90-R depression a a a a a -0.44** a a a a a a a a a a a a a -0.64** a a a a a a a a a -0.46** a a a a a a a a a a a a -0.32* -0.41* a -0.61**...
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báo cáo khoa học:" Quality of life of children and their caregivers during an AOM episode: development and use of a telephone questionnaire" pps
... represent a problem of increasing intensity and a severity score was calculated as the mean of the scores in the six domains The OM-6 also contains a visual analog scale of happy and sad faces allowing ... satisfactory [12,13] Extending the recall period to AOM episodes occurring during the last 12-month period may have decreased accuracy in reporting, and a systematic bias could have been generated ... poor Characteristics of participants reporting at least one AOM episode are shown in Table 2, along with characteristics of the index child and AOM episode Mean AOM duration was 5.9 days (median...
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báo cáo khoa học: " Mass spectrometry analysis of the variants of histone H3 and H4 of soybean and their post-translational modifications" pps
... 27 and Lysine 36 has been known Analysis of the public database of soybean genome revealed that at least 14 variants of H 2A and 12 variants of H2B were present in soybean It may be due to the ... sample plate Mass spectrometry Mass spectrometric analysis was carried out using a MALDI-TOF/TOF tandem mass spectrometer ABI 4700 proteomics analyzer (Applied Biosystems, USA) Mass data acquisitions ... was the dominant one, and this result was similar to that in A thaliana [17] Lysine acetylation in soybean histone H3 was also identified Peptides 10STGGK14AcAPR17 at the m/z 815.40 and 18KAcQLATK23...
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Báo cáo khoa học: "Specific Immune Response of Mares and their Newborn Foals to Actinobacillus spp. Present in the Oral Cavity" potx
... before application, as this was necessary to achieve diffusion of the colostrum All isolates from each mare -and- foal pair were tested against the sera of both mare and foal, as well as the colostrum ... analysis For the swab samples, a commercial swaband-transport system (Transystem, Copan, Bovezzo, Italy) was used, and sampling from the buccal part of the oral cavity of both mares and foals was performed ... judged to have an aerobic oral flora very similar to that of their respective dams The sample from the foal of the dam treated with antibiotics yielded no bacterial growth Various isolates of A equuli...
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