allen et al 2012 quot sequence specific mr imaging findings that are useful in

Đặc điểm hình ảnh cộng hưởng từ nhồi máu động mạch não giai đoạn cấp và tối cấp tại bệnh viện đa khoa tỉnh Hải Dương

... nng phỏt hin bnh ca k thut to nh CHT 26 1.3.4.3 Chng trỡnh chp i vi cỏc xung chp s nóo Thc hin chp cỏc chui xung c bn T1W (axial, sagital), T2W, FLAIR v xung Diffusion, TOF 3D Thc hin thờm xung ... + ng mch thõn nn 2.4 PHNG PHP TIN HNH: 40 Thc hin k thut chp CHT vi cỏc chui xung - T1W theo mt phng axial, sagital - T2W, FLAIR, T2*, Diffusion theo mt phng axial - Xung mch TOF 3D c kt qu ... (CHT ht nhõn l I.Rabin t tờn) Cỏc phỏt minh núi trờn ó a li cho O.Stern gii Nobel vt lý hc nm 1943 v I.Rabin gii Nobel nm 1944 20 Nm 1945, Felix Bloch v Edward Purcell ó thc hin c vic o lng mụ...

black et al - 2012 - how corporate governance affects firm value - evidence on channels from korea [kcgi]

Danh mục: Tổng hợp

... Policy in Emerging Markets", Emerging Markets Review 409-426 Shin, Hyun-Han and Young S Park, "Financing Constraints and Internal Capital Markets: Evidence from Korean Chaebols", Journal of Corporate ... benefit insiders but extract value from the firm, are a major risk facing outside investors in many countries, including Korea is evidence that extraordinary RPTs are adverse to minority shareholders ... Risk Index (albeit with a sample of only 16 small firms) Bertrand et al (2002) find evidence that tunneling occurs in Indian firms through nonoperating cash flows and no evidence that tunneling...

brooks et al - 2012 - audit firm tenure and audit quality - evidence from u.s. firms [mafr]

Danh mục: Tổng hợp

... market value (square of the market value) of equity; Cash flow from operations scaled by average total assets; Sales growth, calculated as (Salesi,t – Salesi,t-1)/Salesi,t ; Indicator variable that ... Signed accrual quality tests In the main analyses, we use the absolute value of accrual quality, which captures the combined effect of both income-increasing and income-decreasing accruals, as a ... effect in high litigation industries suggests that the incentives argument (rather than the cognitive bias argument) prevails in explaining the Bonding Effect Since incentives are intentional while...

butcher et al - 2012 - perceptions of audit service quality and auditor retention

Danh mục: Tổng hợp

... Schroeder et al (1986), Chen et al (2001) Carcello et al (1992), Pandit (1999), Chen et al (2001) Schroeder et al (1986), Carcello et al (1992), Chen et al (2001) Aldhizer et al (1995), Sucher et al ... Chen et al (2001) Carcello et al (1992) Carcello et al (1992), Behn et al (1999), Pandit (1999), Chen et al (2001) Schroeder et al (1986), Carcello et al (1992), Aldhizer et al (1995) Schroeder et ... Chen et al (2001) Behn et al (1999) Carcello et al (1992), Pandit (1999), Chen et al (2001) Aldhizer et al (1995) Davis (1995), Sucher et al (1998) Chen et al (2001) Carcello et al (1992), Chen et...

cameran et al - 2012 - mandatory audit firm rotation and audit quality - evidence from the italian setting [mafr]

Danh mục: Tổng hợp

... ratio of total liabilities to total assets sales growth rate, calculated as the sales in year t minus sales in t–1 and scaled by sales in year t–1 return on assets, calculated as net income divided ... Davis et al 2009) find that earnings quality increases in the early years of audit firm tenure, and later deteriorates Finally, there are studies that suggest that the relation between audit quality ... total liabilities to total assets); SALEGR i,t is the company sales growth rate, computed as the sales in year t minus sales in t–1 and scaled by sales in year t–1; ROA i,t is the return on assets...

gold et al - 2012 -the effect of engagement and review partner tenure and rotation on audit quality - evidence from germany [mapr]

Danh mục: Tổng hợp

... equal to ―0‖ otherwise sales growth rate calculated as the sales in year t minus sales in t-1 and scaled by sales in year t-1 natural logarithm of total sales cash flow in year t scaled by total ... and are interpreted as indicating higher quality audits, mitigating extreme management reporting decisions Johnson et al (2002) and Myers et al (2003) use the Jones 1991 model-estimated abnormal ... changes in non-discretionary accruals caused by changing conditions The original Jones model is modified in multiple ways The model implies that changes in revenues are non-discretionary Dechow et al...

gul et al - 2012 - auditing multiple public clients, partner-client tenure and audit quality

Danh mục: Tổng hợp

... Knechel et al (2013) findings may be generalized to the partner salaries in China In addition, informal discussions with some auditors and auditing academics in China suggest that this is indeed ... developed market but also emerging developing market We believe our findings of the Chinese market could also have important implications for developing markets Audit quality is a fundamental factor ... the extent of financial distress We use net income divided by total assets (ROA) , net operating cash flows divided by total assets (CFO) and total liabilities divided by total assets (LEV) to...

chu et al - 2012 - does long tenure erode auditor independence

Danh mục: Tổng hợp

... operating income By examining a specific accrual, we are able to conduct a direct and powerful test and, thus, avoid some of the empirical challenges that arise in examining total accruals (discretionary ... implications for financial reporting quality (e.g., Bazerman et al 1997; Bazerman et al 2002; Moore et al 2006) In turn, the potential negative consequences of rejecting the client’s position may increase ... provides insight into the distribution of Brazel et al (2010) examine financial fraud cases that involve revenues and find that accounts receivable/allowance for bad debts are involved in 66 percent...

dao et al - 2012 - shareholder voting on auditor selection, audit fees, and audit quality

Danh mục: Tổng hợp

... of alternative auditor hiring rules on competition in the audit market They ﬁnd that, in their experimental setting, investor involvement in auditor selection leads to both higher audit quality ... association between shareholder involvement in auditor selection and both audit fees and audit quality, using archival data To the extent that increased shareholder involvement in auditor selection alters ... that are present in the real-world setting Conversely, the beneﬁts from archival research are the use of more natural settings that currently exist and greater external validity Ideally, results...

daugherty et al - 2012 - an examination of partner perceptions of partner rotation - direct and indirect consequences to audit quality

Danh mục: Tổng hợp

... et al 2005) and audit quality (Cameran et al 2009) in regimes mandating audit partner rotation On the other hand, Geiger and Raghunandan (2002), Myers et al (2003), and Johnson et al (2002) all ... auditors’ independence Indirect Effects Like all individuals, audit partners strive to achieve personal satisfaction, which includes maintaining a satisfactory work/life balance; minimizing conﬂicts ... extended cooling off, in that the preferred alternatives to relocation may have a negative effect on audit quality For example, retraining in new industries can lead to several issues, including the...

firth et al - 2012 - rotate back or not after mandatory audit partner rotation [mapr]

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... insurance costs are not considered in our subsequent analysis As elaborated in Blouin et al (2007), switching costs also include costs incurred by the client in selecting a new auditor, and an increased ... 356–373 Pre -MR period PreMR(…) PreMR(-1) Mandatory Partner Rotation (MR) period MR( 1) MR( 2) Post -MR period (Partner rotating-back or continuous cooling-off) PostMR(1) PostMR(…) Fig The timeline of ... partner-visible auditing regime in China and Australia vs a partner-invisible auditing regime in most markets including the United States; a single leading partner regime vs a two leading partner regime)...

black et al - 2012 - how corporate governance affects firm value - evidence on channels from korea [kcgi]

Danh mục: Tổng hợp

kramer et al - 2011 - audit firm rotation, audit firm tenure and earnings conservatism in us [mafr]

Danh mục: Tổng hợp

... earnings before extraordinary items deflated by total assets; RET is the fiscal year stock return (Note 7); and DRET is the dummy variable set equal to if RET < 0, otherwise set equal to zero In ... underlying deterioration in the profitability of collapsing firms has been concealed” Aggressive reporting can be defined as using reporting methods that portray “the client's financial situation ... earnings quality, an understanding of earnings quality is required According to most studies, both the company’s management and the audit firm determine the quality of financial reporting, since...

manual of psychosocial rehabilitation 2nd ed. - r. king, et al., (wiley-blackwell, 2012) ww

Danh mục: Kỹ thuật lập trình

... self-care activities Understanding the challenges that individuals have in meeting the basic necessities of life (cooking, cleaning, shopping, managing finances, meeting healthcare needs, etc.) ... Interference in Functioning (five items focusing on physical health, mental health, intellectual health) • Adjustment to Living (three items dealing with daily living skills and money management) • Social ... Frank worked as a clinical psychologist in a variety of settings in New Zealand and the USA before moving to Australia He is currently the Director of Clinical Psychology Training at the University...

coronary heart disease - clin., pathol., imaging, molec. profiles - z. vlodaver, et. al., (springer, 2012)

Danh mục: Hóa học - Dầu khí

... normal and abnormal patterns In most instances, angiograms are paired with labeled line drawings, which help the initiated in the reading of films Specific chapters will deal with congenital anomalies ... Surgical treatment, often at the bedside in the neonatal intensive care unit, is the norm in premature infants who fail medical therapy with indocin or ibuprofen Transcatheter options, including ... is completed in early childhood as in the classic staged surgical palliation Initial results suggest improved survival, especially for high-risk patients in the initial stages There may also be...

accounting 9th ed. - c. horngren, et. al., (pearson, 2012)

Danh mục: Kế toán tài chính

... Accounting for Merchandise in a Periodic Inventory System 303 Accounting Principles and Inventories 313 Inventory Costing Methods 314 Inventory Accounting in a Perpetual System 316 Post-Closing Trial ... Sensitivity Analysis 1072 Rolling Up Individual Unit Budgets into the Companywide Budget 1073 1011 Four Methods of Capital Budgeting Analysis Focus on Cash Flows 1012 Capital Budgeting Process ... accounting into two fields—financial accounting and managerial accounting Financial accounting provides information for external decision makers, such as outside investors and lenders Financial accounting...

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cost accounting - a managerial emphasis 14th ed - c. horngren, et al., (pearson, 2012)

Danh mục: Kế toán tài chính

... Perceived Value 439 Doing Competitor Analysis 439 Implementing Target Pricing and Target Costing 440 Concepts in Action: Extreme Target Pricing and Cost Management at IKEA Value Engineering, Cost Incurrence, ... Ethanol Fuel Joint-Cost Basics 577 Allocating Joint Costs 579 Approaches to Allocating Joint Costs 579 Sales Value at Splitoff Method 580 Physical-Measure Method 582 Net Realizable Value Method 583 ... Capital Budgeting Hits the Bull’s-Eye Stages of Capital Budgeting 739 Discounted Cash Flow 741 Net Present Value Method 742 Internal Rate-of-Return Method 743 Comparison of Net Present Value and Internal...

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chi et al - 2010 - the effects of auditors’ pre-client and client-specific experience on earnings quality and perceptions of earnings quality in taiwan

Danh mục: Tổng hợp

... suggest that mandatory partner rotation does not enhance earnings quality (Chi et al 2009) or is unlikely to enhance -6- earnings quality (Chen et al 2008) Our findings imply that using an incoming ... evidence suggesting that earnings quality declines with audit partner tenure In contrast, using Taiwanese data, Chen, Lin, and Lin (2008) find evidence suggesting that earnings quality increases with ... we find no relation between incremental industry experience (IncIndExp) and discretionary accruals in any of our regression models Thus, we find some weak evidence that incremental general experience...

chi et al - 2011 - the effects of audit partner pre-client and client-specific experience on earnings quality and on perceptions of audit quality

Danh mục: Tổng hợp

... suggest that mandatory partner rotation does not enhance earnings quality (Chi et al 2009) or is unlikely to enhance earnings quality (Chen et al 2008) Our findings imply that using an incoming audit ... problems inherent in private companies Our findings also supplement those in Kim et al (2011) and in Minnis (2011) Using a sample of private Korean companies, Kim et al (2011) find that the cost ... post-listing experience) -5- listing partner tenure and post-listing firm tenure results are consistent with those in Chen et al (2008) in that earnings quality tends to increase in both post-listing...

Nutrition knowledge, grunert et al 2010, in appetite

Danh mục: Cao đẳng - Đại học

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allen et al 2012 quot sequence specific mr imaging findings that are useful in dating ischemic stroke quot september 2012 radiographics 32 1285 1297