cw goldmann bu heeschen c et al emergency room triage of patients with acute

holmes, lumley, et al. low-dimensional models of coherent structures in turbulence

...

concise dental anatomy and morphology 4th ed. - j. fuller, et. al., (univ. iowa college of dentistry, 2001)

... angles of anterior teeth: mesiolabial labioincisal mesiolingual linguoincisal distolabial mesioincisal distolingual distoincisal Line angles of posterior teeth: mesiobuccal bucco-occlusal mesiolingual ... of teeth The cervical line is normally curved (convex) toward the incisal (occlusal) on the mesial and distal surfaces of teeth DIRECTION OF CURVATURE The amount (depth) of cervical line curvature ... developmental grooves indicative of lobe division include the central buccal, and lingual grooves c Buccal Groove I ~&wl Groove Mandibular Second Molar (4 Lobes) IV General Occlusal Curvatures and Axial...

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bédard et al - 2004 - the effect of audit committee expertise, independence and activity on aggressive earning management

Danh mục: Tổng hợp

... the calculation of abnormal accruals Abnormal accruals (AbnAccruals) for each firm i in industry j are defined as the residual from the regression of total accruals (the difference between cash ... discretionary accruals and a significantly positive association with negative discretionary accruals CONCLUSION This study examines whether audit committee practices proposed by panels of practitioners ... percent, percent, and percent levels, respectively a All financial variables except Ln(Assets) are scaled by total assets Earnings, |Earnings|, CashFlows, |CashFlows|, Total Accruals , Abnormal...

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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

... We also find that for private companies, greater pre-client general experience reduces the magnitude of discretionary accruals, and more specifically, reduces extreme positive discretionary accruals ... Auditor choice and the cost of debt capital in newly public firms Journal of Accounting and Economics 37: 113-136 Sengupta, P 1998 Corporate disclosure quality and the cost of debt The Accounting ... negative discretionary accruals for public companies Regarding client-specific experience, we find that pre-listing partner tenure constrains the magnitude of discretionary accruals overall, as well...

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

... that greater pre-client experience reduces extreme positive discretionary accruals but does not affect the magnitude of discretionary accruals or negative discretionary accruals This finding ... rotations Accounting Today (August 12) Dechow, P 1994 Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals Journal of Accounting and Economics 18 (1): ... tenure constrains the magnitude of discretionary accruals as well as extreme negative discretionary accruals Prelisting audit firm tenure also constrains extreme negative discretionary accruals.6...

blouin et al - 2007 - an analysis of forced auditor change - the case of former arthur andersen clients

Danh mục: Tổng hợp

... valuation roles of equity book value and net income as a function of ﬁnancial health Journal of Accounting and Economics 25 (February): 1–34 ———, Y Konchitchki, and W R Landsman 2005 Cost of capital ... ﬁnancial expertise Consistent with DeFond et al (2005), we deﬁne ACCT FE as equal to if anyone on the audit committee has experience as a public accountant, auditor, principal or chief ﬁnancial of cer, ... we collected information concerning board of director characteristics commonly used in corporate governance research, including the percentage of independent directors, total number of directors,...

bowlin et al - 2014 - the effects of auditor rotation, professional skepticism, and interactions with managers on audit quality

Danh mục: Tổng hợp

... audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC Official Journal of the European Communities ... imperfect signal of the other player’s private choices, because payoffs for any given choice pair are probabilistic rather than deterministic, and identical payoffs can occur under multiple choice ... 1982 Microeconomic Systems as an Experimental Science The American Economic Review 72 (5): 923-955 Smith, V L 2003 Constructivist and Ecological Rationality in Economics American Economic Review...

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

... nondiscretionary accruals (Dechow et al 1995; Kothari et al 2005), we include cash flow to control for the nondiscretionary component of accruals, which is not extracted by 23 our accrual model We include ... non-discretionary accruals and that the apportionment cannot be observed, our measure estimates discretionary accruals Following Dechow et al (1995), we calculate total accruals as the change in current ... arguments and an alternative The Journal of Accountancy 145 (5): 69-78 International Federation of Accountants (IFAC) 2008 Code of ethics for professional accountants IFAC Ethics Committee Report:...

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

Danh mục: Tổng hợp

... ﬁrm characteristics (e.g., size) b Difference from neutral value of Bracketed difference values indicate increases, while non-bracketed values indicate decreases, relative to neutral TABLE Perceived ... b Difference from neutral value of Bracketed difference values indicate disagreement, while non-bracketed values indicate agreement, relative to neutral Auditing: A Journal of Practice & Theory ... to ﬁrm characteristics (e.g., size) b Difference from neutral value of Bracketed difference values indicate disagreement, while non-bracketed values indicate agreement, relative to neutral Auditing:...

kwon et al - 2014 - the effect of mandatory audit firm rotation on audit quality and audit fees empirical - evidence from the korean audit market [mafr]

Danh mục: Tổng hợp

... Then, the discretionary accruals (DACC) are computed as the difference between total accruals scaled by prior-year total assets and NDACC We use the following model to test the impact of mandatory ... between Big N and non-Big N client firms (Becker et al 1998) We include AGE because accruals differ with changes in firms’ life cycles (Myers et al 2003), with an expectation of lower accruals ... discretionary portion of accruals, we first estimate the predicted nondiscretionary accruals by using the crosssectional model of the performance-matched modified Jones model, and then subtract...

alhazaimeh et al - 2014 - the impact of cg and ownership structre on voluntary disclosure in annual reports among listed jordanian companies

Danh mục: Tổng hợp

... part of corporate governance, can exert pressures to improve financial performance (Rogers, 2006) Amer Alhazaimeh et al / Procedia - Social and Behavioral Sciences 129 (2014) 341 – 348 According ... Egypt.”.International Journal of Business Governance and Ethics, 3(4), 430-445 Amer Alhazaimeh et al / Procedia - Social and Behavioral Sciences 129 (2014) 341 – 348 Bushman, R, Chen, Q Engel, E ... Financial Performance of Selected Commercial Banks in Uganda Makerere University Business School, Faculty of Commerce East Africa: Kampala Uganda Singhvi, S S., & Desai, H B (1971) An empirical...

bauer et al - 2007 - the impact of cg on cp - evidence from japan [gmi]

Danh mục: Tổng hợp

... BA FD/IC SR Rem MC CB OR BA FD/IC SR Rem MC CB Automobiles Basic resources Chemicals Construction Cyclical goods and services Energy Food and beverage Healthcare Industrial goods and services Media ... The second-most important category is financial disclosure and internal controls, which especially affects performance in the home market Finally, shareholder rights also affect performance, but ... several indices for corporate governance GMI uses approximately 500 different corporate governance criteria to capture a broad range of internationally accepted governance characteristics These characteristics...

ferris et al - 2009 - the effect of crosslisting on corporate governance - a review

Danh mục: Tổng hợp

... ﬁrm-speci c governance considerations can inﬂuence the crosslisting decision More speciﬁcally, we examine two sets of internal factors and how they affect crosslisting activity The ﬁrst set of factors ... Karolyi, G A and Salva, C (2006) The economic consequences of increased disclosure: Evidence from international crosslistings, Journal of Financial Economics, 81: 175–213 Baker, H., Nofsinger, J and ... investment projects and to attract external capital to fund those projects inﬂuences the decision to crosslist The ﬁnal section of this essay contains our conclusions and a discussion of some of the unexplored...

Yoshiyuki hino et al almost periodic solutions of differential equations in banach spaces

Danh mục: Điện - Điện tử

... Sections and of this chapter extend the concept of skew product flow of processes to a more general concept which is called skew product flow of quasi-processes and investigate the existence of almost ... mainly concerned with the following concrete examples of subspaces of AP (X) which satisfy condition H: Example 2.1 Let us denote by P(1) the subspace of AP (X) consisting of all 1periodic functions ... consequence of Theorem 1.17 the space of all almost periodic functions taking values in X with sup-norm is a Banach space which will be denoted by AP (X) For almost periodic functions the following criterion...

Winkler et al (eds ) a flow of funds perspective on the financial crisis; vol i, money, credit and sectoral balance sheets (2014)

Danh mục: Quản trị kinh doanh

... impact of a contractionary monetary policy shock 13.3 The effect of a contractionary monetary policy shock on other macro variables 13.4 Net funds raised by each sector 13.5 Impact of a contractionary ... Winkler et al by ﬁnancial intermediaries, which they contrast with conventional discussions of the balance sheet management by non-ﬁnancial ﬁrms Concerning the latter, the size of the assets of the ... ‘Macroeconomic imbalances and risks to ﬁnancial stability’ explores the use of ﬂow of funds for macroﬁnancial analysis Financial ﬂows and sectoral balance sheets are the ‘bread and butter’ of...

Calciano et al (eds ) the restructuring of banks and financial systems in the euro area and the financing of SMEs (2015)

Danh mục: Quản trị kinh doanh

... and so called ‘anomalies’ Tests of whether market prices always equal fundamental value These tests use past data and calculate fundamental value (or the variance of fundamental value of stocks) ... required by the regulator to keep a minimum 3% ratio of Tier capital (the so called high quality capital) over the sum of total assets and off-balance sheet exposures Tier capital is formed by common ... particular circumstances, financial collapse In the more recent case of the financial crisis, the asymmetric information approach splits between two different basic explanations having radically...

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Will et al (eds ) how they got away with it; white collar criminals and the financial meltdown (2013)

Danh mục: Tài liệu khác

... white collar crime have been widely recognized: corporate crime and occupational crime Corporate crime is defined most concisely as illegal and harmful financially driven acts committed by officers ... the overall growth of financial assets as a share of sector value That is to say, if crisis is a structural feature of current financial markets, then the more that nonfinancial economic sectors ... material economies Using financial capital to expand material economic sectors and to green our economies is distributive—the opposite of using financial capital to make more financial capital,...

Báo cáo hóa học: " Albuterol enantiomer levels, lung function and QTc interval in patients with acute severe asthma and COPD in the emergency department" pptx

Danh mục: Hóa học - Dầu khí

... affect the measurements clinically, was also recorded ECG measurements were examined by an independent clinician to determine if the recorded QTc intervals were affected by underlying cardiac condition(s) ... measuring albuterol in a clinical setting Recent reviews have raised concerns about the safety of using large doses of b2-agonists, especially in patients with underlying cardiovascular comorbidity ... associated with the plasma level of rac-albuterol when administered by an inhaler in the emergency department setting Long-term effect(s) of continuous high circulating albuterol enantiomer concentrations...

Báo cáo y học: "Proteinase-3 as the major autoantigen of c-ANCA is strongly expressed in lung tissue of patients with Wegener’s granulomatosis" pptx

Danh mục: Báo cáo khoa học

... University of Bochum/Clinic Bergmannsheil All of these patients had a c- ANCA titer of more than 1:160 (indirect immunofluorescence on alcohol-fixed neutrophils) Northern blot analysis Total RNA was ... sequentially analyzed with light and fluorescent microscopy The lectin of B purpurea binds specifically to pneumocytes type I, whereas the lectin of M pomifera binds to pneumocytes type II Microscopic ... invasion of circulating monocytes to inflammatory sites Just et al showed an upregulation of PR-3 mRNA expression especially in circulating monocytes, but not in neutrophils, in patients with cystic...

báo cáo khoa học:" Validation of the Excited Component of the Positive and Negative Syndrome Scale (PANSSEC) in a naturalistic sample of 278 patients with acute psychosis and agitation in a psychiatric emergency room" ppsx

Danh mục: Báo cáo khoa học

... Evaluation Scale (ACES), in an unselected sample of 278 patients who received oral psychopharmacological treatment according to standard clinical practice at emergency rooms in Spain Methods Subjects ... JM, Pérez-Sola V, Casillas M, López-Carrero C, et al: Clinical characteristics of agitated psychotic patients treated with an oral antipsychotics attended in the emergency room setting: NATURA study ... observational study in patients with acute psychotic episodes and agitation who entered the emergency service, a sample of patients treated in routine clinical practice settings The factorial analysis confirms...

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cw goldmann bu heeschen c et al emergency room triage of patients with acute chest pain by