... levels for the public firm indicator in some ofthe analyses but without changing the tenor
of the results.
TheImportanceof Reporting Incentives:
Earnings Managementin European Private and Public ... public firms. The remainder of Table 2 provides information by country on the legal
and institutional variables discussed inthe next two sections.
4. Main Results on the Role of Reporting Incentives
Our ... but they may also abuse discretion when it is in their
interest. For this reason, reporting incentives are likely to play an integral role in
determining the informativeness of reported accounting...
... TheImportanceof Eye Contact inthe
Classroom
Teachers often complain about discipline, about lack of attention, about the use of L2 inthe
classroom and many other problems, many of which ... largely inthe context of providing clues to the nature ofthe learner rather than
in terms of a teaching tool. We have recently had the pleasure of observing English
language classes at the Izmir ...
underestimate theimportanceof non-verbal communicationin their own and their students'
performance. One aspect of non-verbal communication is the use ofthe eyes to convey
messages. The eyes...
... vòng chất dinh dưỡng, sự ngưng
kết chất nitơ, quản lý sâu bệnh thống
nhất v.v.), và đặc biệt nó sử dụng tốt
hơn tri thức và kỹ năng của người nông
dân vì vậy tăng cường sự tự tin và khả
năng ... công việc kinh tế và việc nhà tạo
ra gánh nặng cho họ, và (c) luật lệ và phong
tục không cho phép người phụ nữ tiếp cận
tới đất đai, tín dụng, đầu vào, việc làm, giáo
dục, thông tin hay y tế. ... tập cá
nhân và xã hội. Thay đổi kĩ thuật luôn là một
quá trình phức tạp với các yếu tố sinh-lý và
kinh tế - xã hội. Đó không chỉ là việc giới
thiệu những khía cạnh mới của kĩ thuật mà
còn...
... variable is constructed using
the number of all branches of each savings bank and the number of inhabitants ofthe particular
region the bank is operating in. The underlying intuition is that a customer ... are again similar, but slightly smaller than
those in Table 4, implying that there is indeed valuable information captured inthe external
ratings. Finally, the existence of a credit line (Model ...
banks. The higher the HHI in a given savings bank region, i.e. the fewer competitors operate in
that region, the lower is the acceptance of consumer loans within these savings banks.
23
The...
... the meaning ofthe image or the image projects the
meaning ofthe music), then the multimedia example has passed the
similarity test and the relationship exhibited is one of conformance.
In ... music), taking into
account the director’s – and, therefore, the composer’s – intentions,
the narrative content ofthe film, and the overall strategy ofthe
director in constructing the multifaceted ... other-worldly. In this capacity, the
role of music is significantly enhanced by the level of ambiguity
inherent inthe visual scene. Specifically, the more ambiguous the
meaning ofthe visual image, the...
... front-line when it comes to assuring
customer satisfaction (Kirsilä et al., 2007). By these
definitions, and due to theimportanceofthe role of
project managementinthe success of projects, the ... video conferencing. The
duration ofthe interviews lasted between 50 min to 1 h. The
participants were given an explanation regarding the purpose ofthe
feedback, the purpose ofthe conceptual ...
In this research, the authors attend to two areas of
project management from nine existing areas, because of
the operation ofthe conceptual model. One is integration
management and the other...
... prevalence of gout in the
USA ranges between 0.5–2.8% in men and 0.1–0.6% in
women [2]. The prevalence rises to 4.4% of men and 1.8%
of women over the age of 65 [4]. A two-fold increase in
incidence of ... in
any joint including the ankle, knee, hand, wrist, elbow,
sacroiliac joint and other joints ofthe spine, however
most commonly occurs inthe lower extremity. In this
case, although the patient ... attrib-
uted in part to the continuous aging ofthe population as
well as the widespread use of diuretics for treatment of
hypertension [4].
Gout is a clinical syndrome caused by the deposition of
monosodium...
... Services. Reducing the health consequences of smoking: 25 years of
progress; a report ofthe Surgeon General. Rockville, MD: U.S. Department of Health and Human Services, CDC,
Office of Smoking and ... schools can
improve the well-being and health of our children and youth. Inthe United States, chronic
diseases are the leading causes of morbidity and mortality; however, engaging in healthy
behaviors, ... sustained health education inthe nation’s schools is compelling.
Improved health status is of economic value to U.S. citizens. In 2006, the U.S. spent far more
than any other nation in the...
... opportunity costs of accounts receivable, the cost of administering the accounts and
the cost of bad debts on one side, and on the other, the benefits expressed inthe increase in
profits and the return ... source of financing, as the company is using its
own short term assets to obtain financing instead of pledging some other collateral (Zekkar,
2009).
Inventory financing is the case where inventory ... pertains to the ability ofthe firm to renew or
increase the loan, after it has been paid off, as well as to the ease of securing or increasing the
financing on short notice. With factoring,...
... reproduce in
the increase-area sample (Table 2).
Breeding performance ofthe overwintered
generation
Frequency and timing of breeding inthe lab
In the laboratory as inthe field, the overwintered
animals ... important determinant of onset of spring reproduc-
tion. On the other hand, since some ofthe voles had
already started to reproduce inthe increase area when
they were sampled inthe field, it may ... probability
of becoming a breeder than those born late in the
season (Fig. 8a).
Frequency and timing of breeding – F
2
s
In the F2 generation, four ofthe 21 (19%) increase-area
females versus seven of the...