deductions—effect of accounting method

... firms is compared to the cost of capital of Big-audit firms in terms of the expected effect of the level of audit quality provided on the cost of capital The cost of capital is split into two ... set of hypotheses is stated as follows: H3a: Cost of debt for clients of Second-Tier audit firms is higher than cost of debt for clients of Big-audit firms H3b: Cost of equity for clients of Second-Tier ... clients of Second-Tier audit firms and the backdating of executive stock options (ESOs) It is expected that clients of Second-Tier audit firms exercise backdating of ESOs more often than clients of...

Ngày tải lên: 03/06/2014, 02:15

... 4.2. Effect of loss of agricultural land due to urban  expansion   Agricultural  activities  in  suburban  areas  belong to general socio‐economic structure of Ho  Chi  Minh  City.  From  the  Day  of ... with  production  of high‐ economic‐value  agricultural  goods,  accommodated  market  and  export.  In  recent  years,  due  to  the  needs  of expansion  of the  city, a part of suburban agricultural land has  ... lot  of new  urban  areas  has  rose  for  satisfaction  of housing  demand  from  population  explosion.  This  made  the  city  facing  problems  of ecological  unbalance  and  loss  of ...

Ngày tải lên: 14/03/2014, 15:20

... effect of 104 P.M Healy, Effect of bonus schemes on accounting decisions alternative accounting methods on the present value of their bonus awards However, the effect of a procedure change on the accounting ... determinants of accounting policy choice, Journal of Accounting and Economics 1,141-162 Healy, Paul M., 1983 The impact of bonus schemes on accounting choices, Dissertation (University of Rochester, ... positive theory of the determination of accounting standards, Accounting Review, Jan., 112-134 Watts, Ross and Jerold Zimmerman, 1983, Positive theories of the determination of accounting theories,...

Ngày tải lên: 15/03/2014, 16:20

... Methods of Accounting • Cash – Record revenue when cash is received – Record expense when cash is spent • Accrual – Expenses spread over the time of benefit (e.g fiscal ... (increases expense which decreases Net Assets) – Credit Cash (decreases Cash) Accrual Accounting requires the use of more Balance Sheet Account Codes than just Cash and Net Assets Accrual Entries ... Debit Expense account code for 1/12 of total amount paid (increases Expense which decreases Net Assets) – Credit Prepaid Expense account code A900 for 1/12 of total amount paid (decreases Asset)...

Ngày tải lên: 29/03/2014, 14:20

... Timing Theory Most of these theories are based on the company's internal structure and the impact of internal factors of the company and they are based on assumption of stability of economic factors ... portion of liabilities and equity because of their direct effect on value of stock market After determining the amount of capital needed by company, management decides about which source of funding ... decision making and financing of companies and some macroeconomic and accounting variables (Bokpin, 2009) Due to changes in accounting variables such as the amount of dividend, short-term debt...

Ngày tải lên: 24/04/2014, 15:42

... This result justified the application of nonlinear methods to the analysis of COP time series [32] Page of (page number not for citation purposes) Journal of NeuroEngineering and Rehabilitation ... Percept Perform 2004, 30(1):28-38 Newell KM: Degress of freedom and the development of postural center of pressure profiles In Applications of Non-Linear Dynamics to Developmental Process Modeling ... control of posture and gait: a review of an emerging area of research Gait & Posture 2002, 16(1):1-14 Roerdink M, De Haart M, Daffertshofer A, Donker SF, Geurts AC, Beek PJ: Dynamical structure of...

Ngày tải lên: 19/06/2014, 10:20

... spectra of PNA, synthesized in absence of HCl, Fig 1a, show a broad NH-stretching vibration peak around 123 Fig FT-IR spectra of PNA synthesized (a) in absence of HCl (b) in presence of HCl 3,448 ... absence of HCl, it was found to be in the semi-conducting range, 8.7 10-6 Scm-1 Fig UV–visible spectra of PNA 47 TEM Analysis The TEM image of PNA nanostructures synthesized in absence of HCl, ... network structure of PNA nanoparticles with diameter in the range of 6–10 nm The particles appear to be of uniform sizes The micrograph also reveals a highly organized granular structure of PNA The...

Ngày tải lên: 22/06/2014, 06:20

... spectra of PNA, synthesized in absence of HCl, Fig 1a, show a broad NH-stretching vibration peak around 123 Fig FT-IR spectra of PNA synthesized (a) in absence of HCl (b) in presence of HCl 3,448 ... absence of HCl, it was found to be in the semi-conducting range, 8.7 10-6 Scm-1 Fig UV–visible spectra of PNA 47 TEM Analysis The TEM image of PNA nanostructures synthesized in absence of HCl, ... network structure of PNA nanoparticles with diameter in the range of 6–10 nm The particles appear to be of uniform sizes The micrograph also reveals a highly organized granular structure of PNA The...

Ngày tải lên: 22/06/2014, 19:20

... capabilities and more In this article, we used HyperChem software 7.52 to study the influence of substituents on some properties of compounds II Methods Hammett constants for the substituents were ... HyperChem 7.52 To optimize geometry of molecules, we used AM1 method Statistical analyses were done by EXCEL program III Results and discussion To simplify the analysis of substituent effects, we restricted ... (QN), dipole moment(à) and the acid dissociation constant (pKa) The results of geometry optimization of aniline by AM1 method are shown in the Table The obtained values are reasonable close to...

Ngày tải lên: 23/07/2014, 13:21

... INTRODUCTION Vegetative propagation of forest trees is an alternative the lack of seeds of high genetic value when a breeding programme has been concluded Several species of forest trees can be propagated ... storage, the bases of the cuttings were dipped in a solution of Exuberone® (Rhone -1 Poulenc, g L indole-butyric acid, IBA) for 24 h The substrate, consisting of a mixture of peat and vermiculite ... Cabrils Only % of the plants became mycorrhizal (table II) with an average of 31 % of the short roots colonized (table III) 3.2 Factorial experiment at Cabrils The percentage of rooted cuttings...

Ngày tải lên: 08/08/2014, 14:21

... explanation of terms below); K: width of the edger sawkerf; : i WA target width i; : i WN nominal dimension of target width i; : j P position of edger sawline j; i : ij x equals if a piece of width ... maximisation of volume recoveries g ijk for all i,j,k; actual dimension of = : ymax ,F ymin F minimum and maximum y coordinates of flitch; : zmin ,F zmax F minimum and maximum ordinates of flitch; ... lower edges of the board Let U consist of those co(z,y) jk ordinates (z where y ≥ y z which ) ,y s st s , =z t define the upper edge of the board and let ,y t where (z,y) jk L consist of the coordinates...

Ngày tải lên: 08/08/2014, 19:21

... the mismatch of material properties of the film and substrate, all films are in a state of internal stress by whatever means they are produced (Sinha and Locke, 1989) Two major causes of thin film ... of adhesion, etc The measured residual stress is an equilibrium of surface stresses The propagation characteristics of waves can be influenced by the prestress distributions, and a knowledge of ... first mode of the surface acoustic waves is asymptotic to the Rayleigh wave velocity of the Si substrate as the product of jh approaches zero and decreases to the Rayleigh velocity of the Ge layer...

Ngày tải lên: 03/12/2014, 23:41

... review State of art ATRP research  K A Davis, H Paik, and K Matyjaszewski (1999) investigated the dependence of Rp on the concentrations of initiator, catalyst, Cu(II), and temperature of MA using ... studies of ATRP  The polymerization rate show first order respect to monomer  The polymerization rate decreased with the addition of CuBr2 and increased with the addition of Cu(0)  The effect of ... addition of Cu(0) Keq = 9.37×10-7 Recommendations  Investigate the effect of the others factors on ATRP such as initiator,temperature, reaction time,…  The effect of factors on ATRP of n-butyl...

Ngày tải lên: 27/04/2015, 09:07

... Ramesh D Mali, Dr U.L Bombale, Removal of 50Hz PLI using Discrete Wavelet Transform for Quality Diagnosis of Biomedical ECG Signal, International Journal of Computer Applications, 2011 [7] Mikhled ... Yuan-ting Zhang, “Comparison of Median Filter and Discrete Dyadic Wavelet Transform for Noise Cancellation in Electrocardiogram”, 32nd Annual International Conference of the IEEE EMBS Buenos Aires, ... dõi bệnh nhân đa thông số Sản phẩm đề tài KC.03.TN12/11-15 [4] Vanisree K, “Automatic Detection of ECG R-R Interval using Discrete Wavelet Transformation”, International Journal on Computer Science...

Ngày tải lên: 25/07/2015, 07:27

... expanding accounting education programs to recognize the changing scope of the accounting profession and the importance of developing a broad array of skills and knowledge for the professional ... credential in the accounting profession, is not required for professional careers outside of public accounting For these students, most schools still offer the traditional 120-hour accounting degree ... attractiveness of other fields such as information systems, and most importantly the misperception of high school students regarding the accounting profession and the failure of the accounting profession...

Ngày tải lên: 30/09/2015, 13:42

... suffered at least loss of one relative, for example, a partner or child, and two mothers of our cohort lost both of their children The majority of patients complained of nightmares, emotional ... federal request the Department of Psychotraumatology of the University of Heidelberg (Germany) assembled a comprehensive list of 400 qualified psychotherapists offering immediate support nationwide ... According to the concept of a trimodal distribution of medical problems after large-scale disasters [7], the cohort evacuated to our facility had already entered the third phase of post-disaster medical...

Ngày tải lên: 25/10/2012, 10:41

... We believe, however, that development of ‘a sense of professionalism’ is not a function of whether a shift is 30 hours or is 16 hours, but is a function of the ethical priorities engendered through ... patient handoffs, medical education, and trainees’ sense of professionalism should be priorities as interventions are developed that reduce consecutive work hours to ensure the safety of patient ... research should study the effects of sleep deprivation and work schedule interventions on the performance of upper-level residents and other medical staff across a variety of disciplines We likewise...

Ngày tải lên: 25/10/2012, 10:45

... number of CD34-positive cells during treatment may provide an indicator of improvement of vascular health In our study, we analyzed the effect of weight loss on the improvement of lipid profile ... treatment of obesity: a critical assessment of the Simeons method West J Med 1977; 127: 461-463 46 Asher WL, Harper HW Effect of human chorionic gonadotrophin on weight loss, hunger and feeling of well-being ... intervention and each six days following intervention Assay of lipid profile A fasting serum was used for measurements of the lipid profile (total cholesterol, high-density lipoprotein cholesterol...

Ngày tải lên: 25/10/2012, 10:51

... absorption of fats and carbohydrates [5] In spite of their widespread use and the lack of credible reports regarding adverse effects, controversy has existed regarding the safety of bitter orange ... and is not a constituent of C aurantium Because of the known cardiovascular effects of nor-epinephrine and ephedrine, it has generally been assumed that consumption of p-synephrine and bitter ... results, because of the small numbers of subjects when the data were separated based on gender and caffeine intake, size effects were calculated for each of these analyses The effects of size were...

Ngày tải lên: 25/10/2012, 11:10

... series of studies has been performed to find a marker predictive of clinical outcome after treatment with the Ohtsu’s regimen [11-13] A total of measurements of the plasma concentration of 5-FU ... when all of the following criteria were satisfied on observation of the entire esophagus: 1) disappearance of the tumor lesion; 2) disappearance of ulceration (slough); and 3) absence of cancer ... increase in the rate of severe acute toxicities, according to the increase in the dose of 5-FU The values of the plasma concentrations of 5-FU are listed in Table The average of measurements made...

Ngày tải lên: 26/10/2012, 09:39