adapted from kimerling et al 2006

... 8.61 8.77 Firm age All Big non-Big All Big non-Big All Big non-Big All Big non-Big All Big non-Big All Big non-Big All Big non-Big All Big non-Big All Big non-Big All Big non-Big All Big non-Big ... value of 10 Dollar value of assets immediately after the IPO is completed Dollar value of funds raised in the IPO Total liabilities/total assets The number of subsidiaries the IPO firm has Net ... sample of 179 Australian industrial IPOs with a matched earnings forecast between January 1991 and June 1998 192 P J Lee et al Int J Audit 10: 183–199 (2006) © 2006 The Author(s) Journal compilation...

Ngày tải lên: 06/01/2015, 19:43

... that board smallness was associated with higher market evaluations as well as higher returns on assets, sales over assets, and return on sales (ROS) Since, there is not clear empirical evidence, ... competition is competition law Although the goals, approach and scope of competition law vary between countries, the primary goal is to maintain and encourage competition and to prevent firms from ... must “reflect all material correcting adjustments” that have been identified by the auditors Each annual and quarterly financial report must disclose all material off-balance sheet transactions...

Ngày tải lên: 02/01/2015, 17:34

... bias in decision evaluation Journal of Personality and Social Psychology 54 (4): 569–579 Bertelsen, K L 1998 From specialized courts to specialized juries: Calling for professional juries in complex ... 2000, 2001; Lowe et al 2002; Brandon and Mueller 2006) or judges (e.g., Lowe and Reckers 1994; Jennings et al 1998; Jennings et al 1993; Anderson et al 1997) What are the advantages of using each ... meetings per year, activities undertaken, etc.) See Guthrie et al (2001), Champagne et al (1981), and Redding and Repucci (1999) Accounting Horizons, September 2006 257 Strong Corporate Governance...

Ngày tải lên: 06/01/2015, 19:43

... – 297; TA – total assets; ln TA – the natural logarithm of total assets; Ln DTA – the natural logarithm of squared changes in total assets; SQ ln BVE – the square root of natural logarithm of ... natural logarithm of BVE ½ lnðBEÞ 2Š; The natural logarithm of the client’s assets [ln TA] The natural logarithm of squared changes in of total assets ½lnðDTAÞ2 Š; MVE [ln MVE] The natural logarithm ... book value of equity (BVE) and market value of equity (MVE), client size (CLI.SIZE), changes in total assets (Ln DTA), changes in sales (Ln DS), type of audit firm (AUDIT), changes in income from...

Ngày tải lên: 06/01/2015, 19:43

... partings are always from small companies (O’Sullivan, 2004b) As in all analytical decisions, client analysis should include both quantitative measures, such as profitability, and qualitative measures, ... on Financial Services Retrieved December 23, 2004, from http://www.gao.gov/ atext/d04216.txt Healey, T (2004, March 12) The best safeguard against financial scandal Financial Times Retrieved March ... divorce New York Times Retrieved February 6, 2005, from http://www.nytimes.com Bryan-Low, C (2004, February 2) Audit firms face heavy fallout from tax business Wall Street Journal, pp A1, A10 Carlson,...

Ngày tải lên: 06/01/2015, 19:44

... great deal of injustice is perceived, employees are likely to feel detached from the firm and are more likely to © 2006 The Authors Journal compilation © Blackwell Publishing Ltd 2006 153 retaliate ... environmental and social issues such as climate change or HIV/AIDS Instrumental motives Some institutional investors believe that social, environmental and governance issues can be financially material, ... informal monitoring” Dual leadership Institutional investor engagement Stakeholder relationships Stock market in 2004: Firms listed Market capitalization as percentage of GDP Stock market velocity...

Ngày tải lên: 06/01/2015, 19:47

... both analytical and numerical analysis of magnetic fields and forces, his research interests include novel numerical modeling methods and applications, especially in acoustics, mechanical-acoustic ... Thermal and Particle Diffusion 87 Introduction 87 Spatial Discretizations and Electrical Networks for Thermal and Particle Diffusion 88 TLM Algorithm for a 1-D Link-line Nodal ... rules are determined by the laws of electromagnetics All numerical techniques involve discretization In most traditional approaches the physics is first modeled as a differential or integral equation,...

Ngày tải lên: 05/05/2014, 17:21

... nuclei are occasionally also present in upper epithelial layers of severe reactive and inflammatory change (al- Saleh et al 1995; Bulten et al 1996; Kruse et al 2001; Pirog et al 2002) The expression ... monoclonal antibodies, refer to the historical literature (Moll et al 1982, 1983; Czernobilsky et al 1984; Makin et al 1984; Tsutsumi et al 1984; Levy et al 1988) Reasons for Use The reasons for ... (Cameron et al 2002; Negri et al 2003; Ishikawa et al 2003; Murphy et al 2004) ACIS is positive for CEA, in contrast to CEA-negative microglandular hyperplasia, tubal metaplasia or endometriosis...

Ngày tải lên: 12/05/2014, 16:59

... Dermatology University Hospital 205 02 Malmử Sweden Frick, Malin Department of Occupational Dermatology General Hospital 214 01 Malmử Sweden Frosch, Peter J (e-mail: peter.frosch@klinikumdo.de) ... Bjửrkner, Bert Dept Occupational Dermatology General Hospital 214 01 Malmử Sweden Alanko, Kristiina (e-mail: Kristiina.Alanko@ttl.fi) Finnish Institute of Occupational Health Topeliuksenkatu 41 aA ... Amsterdam The Netherlands Bruze, Magnus (e-mail: magnus.bruze@derm.mas.lu.se) Department of Occupational and Environmental Dermatology University Hospital Malmử 205 02 Malmử Sweden Coenraads, Pieter-Jan...

Ngày tải lên: 12/05/2014, 17:10

... sich ziehen und als deren Kehrseite Sie als ArbeitgeberIn eine ganze Reihe von Pflichten treffen 1.2 Die sechs Gleichbehandlungsmerkmale Das Gesetz beinhaltet insgesamt sechs Merkmale auf Grund ... Fall der Nichtbeachtung der Vorgaben eintreten Auch sollten Sie allen Beschäftigten eine Beschwerdemöglichkeit anbieten, die unabhängig von Vorgesetzten etwaige Vorwürfe prüft und gegebenenfalls ... gehalten und ist nun, gewissermaßen durch die Hintertür, für alle Arbeitgeber als Folge des AGG verpflichtend geworden Personalprozesse und Kundenkontakte müssen benachteiligungsfrei gestaltet...

Ngày tải lên: 05/06/2014, 13:01

... bidding, all robots bids on all unallocated targets The robot that places the overall lowest bid on any target is allocated that particular target A new round of bidding starts, and all robots ... given team objective between the current allocation of targets to robots and the allocation that results from the current one if robot r is allocated target t (Unallocated targets are ignored.) Consequently, ... auctions to re-allocate all unvisited targets among themselves Each robot then calculates the optimal path for the given team objective for visiting the targets allocated to it and then moves along that...

Ngày tải lên: 10/08/2014, 05:20

... coalition value The modified algorithm then calculates the balance coefficient for all these coalitions and chooses the most balanced coalition This ensures that the algorithm always favors the balanced ... Vig and Adams coalitions Choosing the optimal coalition from all possible coalitions is an intractable problem due to the size of coalition structure space (Sandholm et al. , 1999) Algorithms exist ... balanced coalition Economize on the number of robots: Maintain a list of all coalitions with values within a bound of the best coalition value Remove all coalitions larger than the best coalition from...

Ngày tải lên: 10/08/2014, 05:20

... states In our recent works (Qu et al. , 2004a)(Qu et al. , 2004b), we extend the results in (Jadbabaie et al. , 2003)(Lin et al. , 2004) to a general class of MIMO dynamical systems of finite but arbitrary ... strategy was analyzed in (Qu et al. , 2004a) and general leaderless cooperative control was studied in (Qu et al. , 2004b) In this paper, we continue the works in (Qu et al. , 2004a)(Qu et al. , 2004b), ... the distributions at original means Sensor Network-Mediated Multi-Robot Task Allocation 37 sensor network allows a robot to detect a goal (alarm, event) even though the alarm is not in the robot’s...

Ngày tải lên: 10/08/2014, 05:20

... ((Guibas et al. , 1999)), and limited field-ofview vision ((Gerkey et al. , 2004)) Randomized pursuit algorithms have also been studied, in both discrete graphs ((Adler et al. , 2003)) and polygonal free ... domain from discrete graphs to continuous polygonal free spaces Complete algorithms have been described for searchers having either or “flashlights” ((Lee et al. , 2002)), omnidirectional vision ... ((Isler et al. , 2003)) Algorithm The Parish algorithm coordinates a multi-robot system in a scalable manner by considering the possible actions of not only single robots, but also small 68 Gerkey, et...

Ngày tải lên: 10/08/2014, 05:20

... attractor lies between the robot and home Whether or not an attractor is between the robot and its home is determined by the alignment between vector from the robot to the attractor and that from the ... Parker et al (eds.), Multi-Robot Systems From Swarms to Intelligent Automata Volume III, 93–105 c 2005 Springer Printed in the Netherlands 94 Roth, et al to be highly intractable (Bernstein et al. , ... Perceptual Cues Transitions between states depend on a set of perceptual cues described in this section First of all, the “detect attractor” cue is triggered when an attractor object falls within...

Ngày tải lên: 10/08/2014, 05:20

... them) Additionally, it is assumed the robots detect the targets perfectly within the nominal sensor range of rnom , never detect targets beyond the maximum range of rmax and detect targets with linearly ... from Matlab to the robots and odometry and observation feedback were sent back from the robots to Matlab All communication was implemented using 114 Powers, et al TCP/IP over wireless Ethernet ... centimeters and height of 16 centimeters Although the targets were uniquely colored, this fact was only used for measuring ground truth The observer robots treated all targets as identical The...

Ngày tải lên: 10/08/2014, 05:20

... several robots, is usually solved by extending SLAM techniques (Burgard et al. , 2002, Ko et al. , 2003, Fenwick et al. , 2002), or using EM (Simmons et al. , 2000, Thrun et al. , 2000) Most map merging ... an environmental map, from DGPS, or from communication schemas supplying similar data For an example of this latter case, a robot 124 Parker, et al can calculate its current global position by ... global position R4 calculates R8 ’s current global position by first using its own laser (ES1 ) and map to calculate its own current global position (PS1 ) R4 also uses its own camera (ES2 ) to detect...

Ngày tải lên: 10/08/2014, 05:20

... Amigoni, et al 1m 1m Figure The final map obtained with the sequential method c 2004 by IEEE (Amigoni et al. , 2004) Figure The final map obtained c 2004 by with the tree method IEEE (Amigoni et al. , ... (Butler et al. , 2001) sometimes resulting in repeat coverage (Latimer-IV et al. , 2002, Kurabayashi et al. , 1996, Min and Yin, 1998) Non-deterministic approaches include the use of neural networks ... chemical traces (Wagner et al. , 1999), and swarm intelligence (Ichikawa and Hara, 1999, Bruemmer et al. , 2002, Batalin and Sukhatme, 2002) The non-deterministic approaches can not guarantee complete...

Ngày tải lên: 10/08/2014, 05:20

... robots read discrete bool DetectedPoint, PerimeterDetected; Random Coverage RCC Potential Field PFC DetectedPoint == true PerimeterDetected == false PerimeterDetected == false DetectedPoint== true ... The theory of hierarchical hybrid systems (Alur et al. , 2001, Fierro et al. , h 2002) offers a convenient framework to model the multi-robot system engaged ) in a perimeter detection and tracking ... social potential fields (Bruemmer et al. , 2002) Authors in (Feddema et al. , 2002) show outdoor perimeter surveillance over a large area using a swarm 175 A Multi-Robot Testbed that investigates alarms...

Ngày tải lên: 10/08/2014, 05:20

... costs Let S(i) = {1, 2, , i − 1, i + 1, , n} denote the set of all tasks different from task i Consider the set of permutations over this set, P(i) = {permutations over S(i)}, and let π denote ... multiplies the theoretical capabilities of the deployed hardware, the actual abil∗ This work is partially supported by NASA grant NNA04CK90A 197 L.E Parker et al (eds.), Multi-Robot Systems From Swarms ... (Sellner et al. , 2005) (Simmons et al. , 2002) (Goldberg et al. , 2003) provides a flexible, tiered, multi-agent architecture which we have extended to support sliding autonomy Syndicate differs from...

Ngày tải lên: 10/08/2014, 05:20