auditor s skill and audit quality

frantz - 1999 - auditor's skill, auditing standards, litigation, and audit quality

frantz - 1999 - auditor's skill, auditing standards, litigation, and audit quality

... auditors’ levels of skill are unobservable, the set of employed auditors thus consists of the most skilled auditors The intuition is as follows When auditors’ levels of skill are unobservable, the ... higher levels of skill to raise the quality of their audits to implement the new standards As qBest n is strictly increasing in n, the auditors endowed with AUDITOR S SKILL, AUDITING STANDARDS, LITIGATION ... costs thus leads to a decrease in the quality of the audits supplied by auditors with low levels of skill and an increase in the quality of the audits supplied by auditors with high levels of skill, ...

Ngày tải lên: 06/01/2015, 19:42

33 285 0
Báo cáo Y học: Amphipathic property of free thiol group contributes to an increase in the catalytic efficiency of carboxypeptidase Y pot

Báo cáo Y học: Amphipathic property of free thiol group contributes to an increase in the catalytic efficiency of carboxypeptidase Y pot

... explains the similar catalytic characteristics of C34 1S and C341G (Table 2) A hydrophilic group, such as Asp or Ser, at the S1 subsite has a tendency to reduce its affinity for substrates The substitution ... these cysteine residues may also have the putative dual role in the hydrolysis reactions The present hypothesis provides further insights, with the revelation of the new residues at subsites that ... residues was isolated and purified from % 150 g yeast cells (Table 1) Single bands on SDS/PAGE analysis verified the purity of all mutants The Table Yields of wild-type carboxypeptidase Y and Cys341...

Ngày tải lên: 08/03/2014, 23:20

6 459 0
Báo cáo khoa học: H2O2, but not menadione, provokes a decrease in the ATP and an increase in the inosine levels in Saccharomyces cerevisiae An experimental and theoretical approach pot

Báo cáo khoa học: H2O2, but not menadione, provokes a decrease in the ATP and an increase in the inosine levels in Saccharomyces cerevisiae An experimental and theoretical approach pot

... Oxidative stress responses of the yeast Saccharomyces cerevisiae Yeast 14, 15111527 17 Costa, V & Moradas-Ferreira, P (2001) Oxidative stress and signal transduction in Saccharomyces cerevisiae: insights ... cerevisiae has been used as model system to explore the mechanisms underlying the oxidative stress response, such as exposure to H2O2 or menadione [1619] In this study we have assessed the effect ... times, as described in Materials and methods the absence of H2O2, the recovery of ATP was almost complete, while the return of inosine to normal values was much slower Discussion The results presented...

Ngày tải lên: 17/03/2014, 10:20

12 506 0
Báo cáo khoa học: Cyclosporin A-induced oxidative stress is not the consequence of an increase in mitochondrial membrane potential doc

Báo cáo khoa học: Cyclosporin A-induced oxidative stress is not the consequence of an increase in mitochondrial membrane potential doc

... Statistical analysis Data were analyzed using prism for Windows (GraphPad Software, Inc., San Diego, CA) Two-way ANOVA was used for assessment of dose–response experiments (Figs and 4) Comparisons between ... rate (C) ROS Measurements for assessment of DWm, ATP levels and ROS were performed under different conditions Measurements of oxygen consumption for assessment of respiration rate represent four ... conditions Discussion In this study, we found that CsA induces increases in the production of ROS and in cytosolic [Ca2+] In contrast to expectations, we found that these increases FEBS Journal...

Ngày tải lên: 30/03/2014, 08:20

10 455 0
Báo cáo khoa học: The inhibition of Ras farnesylation leads to an increase in p27Kip1 and G1 cell cycle arrest pdf

Báo cáo khoa học: The inhibition of Ras farnesylation leads to an increase in p27Kip1 and G1 cell cycle arrest pdf

... anti-phosphopRb(Ser795) Ig Unprocessed-Ras was separated from processed Ras in 15% SDS/PAGE As we had shown previously, during the course of HR12 treatment, unprocessed Ras accumulated, whereas processed-Ras ... DN-RasN17 in fibroblasts caused p27Kip1 accumulation, resulting in suppression of Cdk activities and G1 arrest [26,28] Oncogenic Ras-transformed epithelial and fibroblast cells were shown to express ... (p-pRb) Igs (up) Unprocessed Ras, (p) processed Ras The upper graph shows the levels of processed Ras, as a percentage of total Ras, over the course of HR12 treatment The lower graph shows levels of...

Ngày tải lên: 31/03/2014, 01:20

14 474 0
Tài liệu Báo cáo khoa học: Phosphorylation of hormone-sensitive lipase by protein kinase A in vitro promotes an increase in its hydrophobic surface area ppt

Tài liệu Báo cáo khoa học: Phosphorylation of hormone-sensitive lipase by protein kinase A in vitro promotes an increase in its hydrophobic surface area ppt

... lipase assays were performed with increasing amounts of bis-ANS using TO as substrate Bis-ANS inhibited the activity of both phosphorylated and nonphosphorylated HSL Normalization of the two sets ... emission wavelength of the HSL–bisANS complex shifted 13 nm from the lowest to the highest concentrations of bis-ANS This shift suggests that there is more than one binding site for bis-ANS on ... phospholipid vesicles following PKA phosphorylation Results Expression and purification of C-terminally His-tagged rat adipocyte HSL C-terminally His-tagged rat HSL was successfully expressed...

Ngày tải lên: 18/02/2014, 11:20

11 562 0
Tài liệu Báo cáo khoa học: Lipopolysaccharide-evoked activation of p38 and JNK leads to an increase in ICAM-1 expression in Schwann cells of sciatic nerves ppt

Tài liệu Báo cáo khoa học: Lipopolysaccharide-evoked activation of p38 and JNK leads to an increase in ICAM-1 expression in Schwann cells of sciatic nerves ppt

... CNS SCs can be induced to produce cytokines and chemokines, to express major histocompatibility complex (MHC) class II molecules and adhesion molecules, and to serve as antigen-presenting cells ... versus cultures with only treatment of LPS (C) ELISA showed the effects of MAPK inhibitors on ICAM-1 protein synthesis in SCs The data are means ± SEM *P = 0.01 (Student s t-test, n = 3) versus ... immunoreactivity is represented as means ± SEM Oneway ANOVA followed by Tukey s post-hoc multiple comparison tests were used for statistical analysis P values < 0.05 were considered statistically significant...

Ngày tải lên: 18/02/2014, 18:20

11 520 0
Báo cáo khoa học: An arginyl in the N-terminus of the V1a vasopressin receptor is part of the conformational switch controlling activation by agonist docx

Báo cáo khoa học: An arginyl in the N-terminus of the V1a vasopressin receptor is part of the conformational switch controlling activation by agonist docx

... circle shows the amino acid sequence of the distal N-terminus of the V1aR and indicates the position of Arg46 that was subjected to systematic investigation in this study Glycosylation sites which ... receptor antagonists Annu Rev Pharmacol Toxicol 41, 175–202 Manning, M., Bankowski, K & Sawyer, W.H (1987) Selective agonists and antagonists of vasopressin In Vasopressin (Gash, D.M 19 20 21 ... tyrosine arginine vasopressin and 1-(b-mercapto-b,b-cyclopentamethylenepropionic acid) arginine vasopressin, two highly potent antagonists of the vasopressor response to arginine vasopressin J Med Chem...

Ngày tải lên: 07/03/2014, 21:20

8 487 0
Báo cáo Y học: Kinetic studies of human tyrosyl-DNA phosphodiesterase, an enzyme in the topoisomerase I DNA repair pathway pot

Báo cáo Y học: Kinetic studies of human tyrosyl-DNA phosphodiesterase, an enzyme in the topoisomerase I DNA repair pathway pot

... detected in MS/MS spectra were used to assure protein identity by finding peptides with sequences matched The analysis showed seven matches (20% amino acid sequence) for yeast TDP and 22 matches (36% ... TDP (PDB accession no 1JY1) [15] These data illustrate that this assay has a sensitivity concentration as low as 15 nM, which is comparable with the sensitivity of the gel-based assay [14] Kinetic ... four separate assays (depicted by n, s, e, h) performed with quadruplicate sets of samples Ó FEBS 2002 Kinetic studies of tyrosyl-DNA phosphodiesterase (Eur J Biochem 269) 3703 natural substrate...

Ngày tải lên: 31/03/2014, 21:21

8 503 0
believing by faith an essay in the epistemology and ethics of religious belief may 2007

believing by faith an essay in the epistemology and ethics of religious belief may 2007

... epistemic justifiability I begin with a standard answer to the metaquestions just raised: I will then explain how I believe this standard answer needs to be reassessed This standard answer is that ... Note: This usage is derived from William James To avoid confusion, I often describe passional causes of beliefs as ‘non-evidential’ causes I also sometimes refer to potential passional causes of ... example, religious beliefs resulting from enculturation or from desires (perhaps deep-seated and unconscious) will count as passionally caused Where such a passional cause sustains belief even though...

Ngày tải lên: 11/06/2014, 05:31

263 321 0
báo cáo hóa học:" The influence of the level of physical activity and human development in the quality of life in survivors of stroke" potx

báo cáo hóa học:" The influence of the level of physical activity and human development in the quality of life in survivors of stroke" potx

... Meets the following recommendations: a) vigorous-> days/week and > 30 min/session; b) vigorous-> days/week and > 20 minutes/session + moderate or walking 3-5 days/week and > 30 minutes/ session ... 0.05, and the data analysis was carried out using SPSS for Windows version 15.0 Table Measures of physical and mental health in the Active and the Insufficiently Active Group Results The values for ... the study, very active and active individuals were classified as Active, whereas insufficiently active and sedentary subjects were placed in the Insufficiently Active group Statistics Statistical...

Ngày tải lên: 20/06/2014, 15:20

6 509 0
báo cáo hóa học: " Imaging the effect of receptor for advanced glycation endproducts on angiogenic response to hindlimb ischemia in diabetes" docx

báo cáo hóa học: " Imaging the effect of receptor for advanced glycation endproducts on angiogenic response to hindlimb ischemia in diabetes" docx

... ratios Statistical analysis Continuous variables were expressed as mean ± standard deviation Normality was assessed using the Shapiro-Wilk test Comparisons between two groups were made using the Student s ... pathways in the pathways of angiogenesis including AGE formation, restored the collagenolysis process [5] Tchaikovski and co-workers investigated mechanisms whereby AGEs and RAGE expression inhibit ... metalloproteinases (MMPs) proteolytic enzymes that degrade the extracellular matrix, a process that is necessary for the sprouting capillaries as the neovascular mass grows [5] After days of limb ischemia...

Ngày tải lên: 21/06/2014, 02:20

9 398 0
Báo cáo y học: "Fat-Storing Multilocular Cells Expressing CCR5 Increase in the Thymus with Advancing Age: Potential Role for CCR5 Ligands on the Differentiation and Migration of Preadipocytes" pot

Báo cáo y học: "Fat-Storing Multilocular Cells Expressing CCR5 Increase in the Thymus with Advancing Age: Potential Role for CCR5 Ligands on the Differentiation and Migration of Preadipocytes" pot

... this process This is associated with the increased susceptibility of aged individuals to infectious diseases (10, 17) Thus, investigating the mechanisms that regulate thymic involution and identifying ... Obviously, much more work is needed to understand the crosstalk and interregulatory relationships between chemokines and cytokines, mesenchymal cells and adipocytes during the aging process, in ... thymic tissue loss rather than simply increasing as a consequence of thymic loss by some other as-of-yet undescribed mechanism Based on these findings, studies are underway to investigate the role...

Ngày tải lên: 08/08/2014, 18:20

14 421 0
Báo cáo y học: "Does an increase in body mass index over 10 years affect knee structure in a population-based cohort study of adult women" pot

Báo cáo y học: "Does an increase in body mass index over 10 years affect knee structure in a population-based cohort study of adult women" pot

... detecting osteophytes than radiographs [29] Significance was set at P < 0.05 and statistical analyses were performed using MINITAB (Version 15.0; Minitab, State College, PA, USA) and SPSS (Version ... (that is, osteophytes present), we performed a subgroup analysis, excluding those with osteophytes, and obtained similar results (data not shown) Similar results were observed in the medial and ... been assessed for the medial and lateral tibial plateau, and found to be 2.3% and 2.4%, respectively [23,25] The assessment of BMLs BMLs were defined as areas of increased signal intensity adjacent...

Ngày tải lên: 12/08/2014, 14:22

7 255 0
Báo cáo khoa học: "Effect of sedation with detomidine and butorphanol on pulmonary gas exchange in the horse" pps

Báo cáo khoa học: "Effect of sedation with detomidine and butorphanol on pulmonary gas exchange in the horse" pps

... volume (SV), systemic vascular resistance (SVR) and pulmonary vascular resistance (PVR) as follows: SV = Qt / HR SVR = mean SAP / Qt PVR = (mean PAP − diastolic PAP) / Qt Diastolic PAP was used in ... Bioengineering AG, Switzerland) Volume and gas parameters are measured at body temperature and pressure saturated (BTPS) Arterial (a) and mixed venous (v) blood samples for measurements of oxygen and carbon ... Funkquist P and Hedenstierna G: Effects of acepromazine on pulmonary gas exchange and circulation during sedation and dissociative anaesthesia in horses Veterinary Anaesthesia and Analgesia 2005,...

Ngày tải lên: 12/08/2014, 18:22

9 338 0
Báo cáo y học: "The effect of exogenous glucagon-like peptide-1 on the glycaemic response to small intestinal nutrient in the critically ill: a randomised double-blind placebo-controlled cross over study" pot

Báo cáo y học: "The effect of exogenous glucagon-like peptide-1 on the glycaemic response to small intestinal nutrient in the critically ill: a randomised double-blind placebo-controlled cross over study" pot

... the resulting plasma was stored at -70° until assayed for hormone concentrations Plasma insulin was measured by ELISA (Diagnostics Systems Laboratories, Webster, Texas, USA) with an inter-assay ... [10] Statistical analyses were performed using SPSS (Version 15.0, Chicago, Illinois, USA) Distribution and sensitivity analysis, using nonparametric analyses, allowed parametric testing of data ... intervention and placebo was assessed using paired samples; Student 's paired t-test and repeated measures analysis of variance Data were evaluated for potential carry over effect The null hypothesis was...

Ngày tải lên: 13/08/2014, 16:20

6 269 0
Báo cáo y học: "Endogenous plasma activated protein C levels and the effect of enoxaparin and drotrecogin alfa (activated) on markers of coagulation activation and fibrinolysis in pulmonary embolism." ppt

Báo cáo y học: "Endogenous plasma activated protein C levels and the effect of enoxaparin and drotrecogin alfa (activated) on markers of coagulation activation and fibrinolysis in pulmonary embolism." ppt

... the assay was 0.5 ng/mL Statistical analyses Statistical analyses involved calculation of means, standard deviations, medians, interquartile ranges In order to minimize the effect of outliers and ... patients for the analysis of laboratory markers of coagulation and fibrinolysis activation Samples were lost in two cases, and could not be used for laboratory analysis due to pre-analytical and handling ... patient files and for coordinating tasks within the study, and Mrs Anja Kirchner, Mrs Natascha Heim and Mrs Cornelia Kehl for the extensive laboratory analyses We would also like to express our gratitude...

Ngày tải lên: 14/08/2014, 07:21

10 335 0
Investor relations (IR) An analysis in the context of Vietinbank

Investor relations (IR) An analysis in the context of Vietinbank

... governance) Journalists Business partners and other stakeholders General press Customers Financial and economic press Suppliers Trade press Local communities Trade associations (Source: Anne Guimard ... releases m Newsletters m Letters from CEO m O ne-on-one ! u Database services like Business Wire discussions o r PR Newswire m Proxy statem ents m In-person M eetings m G roup EDGAR system presentations ... exapmle: IPOs, Acquisition, Capital increases or secondary offerings and it can last several weeks in some places Nondeal roadshows' These roadshows are hosted for events: past year 's earnings, strategy,...

Ngày tải lên: 26/03/2015, 08:55

100 388 0
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