... with the introduction of the mandatory audit firm rotation policy, constituting a timely contribution The introduction of such a rotation policy continues to be contentious, as evidenced by the ... follows Section outlines theoretical considerations and the central research question Section describes the research design, and Section reports the empirical results Section provides additional analyses, ... rotation policy on audit quality? As well as questions regarding the impact of the introduction of mandatory audit firm rotation on audit quality, there are questions as to its impact on audit...
Ngày tải lên: 06/01/2015, 19:43
... commonly accepted measure of market concentration Two factors go into the construction of the index, the number of firms in the industry and each firm’s market share The fewer the number of firms ... deals with the estimation techniques Section presents the empirical results, section discusses the policy implications of the results and Section concludes 2.0 LITERATURE REVIEW The Hanson and Rocha ... liberalising the floor on savings deposits These have to with the level of the high level of liquidity in the banking system and the relatively unsound macroeconomic conditions in some of the ECCU...
Ngày tải lên: 22/03/2014, 23:20
Comparison of cosmetic earnings management for the developed markets and emerging markets some empirical evidence from the united states and taiwan
... management include the selection of the timing of new accounting principles, the selection of accounting standards, the control of transaction times, and the adjustment of discretionary accruals ... our hypotheses, we identify the expected proportions of each of the 10 digits (zero to nine) in each place of the earnings numbers under the null hypothesis The true distribution of the digits ... Cramer's V of the second digit in the United States (0.0079) Overall, the degree of deviation in Taiwan is larger than the degree of deviation in the United States The results reject the hypothesis...
Ngày tải lên: 12/06/2014, 19:37
HARMONIZATION OF PUBLIC COMPETITIVE TENDERING : EMPIRICAL EVIDENCE FROM THE MINISTRY OF HEALTH IN VIETNAM
... parts The first part was the profiling of the respondents in terms of individual and profile The second part was the assessment of the procuring procedure applied of the respondents 10 CHAPTER IV ... of harmonization? 4) What changes on LLT can be recommended to make the procurement system be effective? Objectives To describe the common and the unique provisions in the International Law on ... dissertation, it will focus on the analysis of the 14 fundamental differences between local law and international law on the interpretation, the express terms, as well as the important issues in the...
Ngày tải lên: 18/07/2014, 14:50
HARMONIZATION OF PUBLIC COMPETITIVE TENDERING EMPIRICAL EVIDENCE FROM THE MINISTRY OF HEALTH IN VIETNAM
... Distribution of age of respondents 57 Distribution of total working years of the respondents .58 Distribution of the respondents by department 59 Frequency of submitting ... implementation of the Law on Tendering and the selection of construction contractors Government procurement funded by ODA loans and grants is normally governed by regulations on tendering of relevant donors ... without dependence on their environment (such as legal regulation, etc) External constraints and the interactions between organizations and their environment set limits to the scope of their activities,...
Ngày tải lên: 11/07/2015, 10:14
Climate-Smart Agriculture: A Synthesis of Empirical Evidence of Food Security and Mitigation Benefits from Improved Cropland Management docx
... how the information on the effect of the SLM practices on the yields were collected Only a limited number of studies used proper impact analysis to document the effect of the introduction of the ... assessing the overall conclusions from the literature 3.2 Evidence from the empirical analysis The empirical analysis focuses on the effect of the adoption of improved cropland management practices on ... Organization of the United Nations (FAO) December 2011 The conclusions given in this report are considered appropriate for the time of its preparation They may be modified in the light of further...
Ngày tải lên: 17/03/2014, 15:20
THE EFFECTS OF MEGAMERGERS ON EFFICIENCY AND PRICES: EVIDENCE FROM A BANK PROFIT FUNCTION docx
... analysis of either prices or profits should control for efficiency Otherwise, the observed relationship between market structure and prices or profits may confound the effects of I’Studies of the effects ... on the market power effects of bank mergers Studies of the effects of mergers on profitability ratios or equity values may confound changes in profit efficiency with changes in the exercise of ... Efficiency Effects of Megamer~ers The Level of Profit Efficiency We begin discussing the results with some information on the levels of profit efficiency of merging and nonmerging banks The more...
Ngày tải lên: 06/03/2014, 08:21
Báo cáo khoa học: Spectroscopic and kinetic properties of the horseradish peroxidase mutant T171S Evidence for selective effects on the reduced state of the enzyme potx
... comparison of the electronic absorption and RR spectra of the wild type and Thr171Ser either in the presence of the aromatic donor BHA or at alkaline pH Addition of saturating amounts of BHA did ... consideration, while the Fe-His frequency is primarily dependent on the strength of the Fe-His bond and hence on the status of the proximal His H-bond It appears that one can readily rationalize the ... resulting from the tautomerism of the imidazole Nd proton with respect to the donor and acceptor atoms of the proximal His and Asp H-bond [11] The only exception to this is the cationic ascorbate...
Ngày tải lên: 07/03/2014, 21:20
The effect of economic and accounting variables on capital structure empirical evidence from iranian companies
... 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 ... represent the economic situations of country, we motivated to investigate the effects of changes in economic situation on financial decisions and composition of financial resources among companies ... value There are different theories related to whether there is truly optimal capital structure or not The main emphasis of Different theories is on whether the company can change the composition of...
Ngày tải lên: 24/04/2014, 15:42
the effects of information sharing, organizational capability and relationship characteristics on outsourcing performance in the supply chain- an empirical study
... alliances 21 with the aim of reducing the vulnerability of the organization Teng et al., (1995) concluded that the discrepancies in the perceptions of the outcomes (i.e cost, the quality of the activity ... 2.3 continued Empirical research 26 Type of study Continued The discrepancies in the perception of the outcome in terms of quality of information and support for information systems decision-taking ... the supplier and the competition is horizontal among customers This line of research examines the effect of information sharing on the competition in the downstream market Vertical information...
Ngày tải lên: 02/11/2014, 00:46
An empirical study of the effects of data model and query language on novice user query performance
... After the subjects understood the question, they clicked the button “Start 36 Selection” Time for the query translation was measured from the moment the subject clicked the button “Start Selection” ... formulate the answers All groups answered the same set of questions in exactly the same order The logical-level group was given a relational schema of a set of relations, on paper, of the relational ... helpful information on the schema concepts and constructs, and the users just need to click on the item about which information is needed Then the system uses semantic information about the schema...
Ngày tải lên: 28/09/2015, 13:21
The impact of internet on urbanization in china empirical evidence from chinese city level data
... accumulation of capital To further study the impact of these variables on Urbanization without conflict with the theoretic IV method, we verified the regression in Model 2, 3, and of the second stage ... urbanization in China The overall growth and expansion of cities has been of long-standing interest to economists, because strong urban economies are the backbone and motor of the wealth of nations ... However, they contribute to construction, consumption, economic growth and urbanization In 2009, the number of floating population in China was estimated at 180 million About 149 million are estimated...
Ngày tải lên: 16/10/2015, 11:59
The effects of clay a m e n d m e n t and composting on metal speciation in digested sludge liang qiao
... among the three measurements compared to the total metal content The dried and ground samples gave about 96% of the average value of the three measurements, the sum of the five fractions in the ... 1993) The change in redox potential more strongly affected the speciation of Zn than that of Cu and Pb The addition of red mud buffered the changes of Zn speciation during the composting, and the ... tested metals Based on the redox potential for the redox reaction with other metal ions, the Zn 2+ can be expected to stay in ionic form in solution Since the total concentration of Zn was high in...
Ngày tải lên: 23/09/2012, 14:47
Báo cáo y học: "Effects of Losartan on expression of connexins at the early stage of atherosclerosis in rabbits"
... gap junctional connection Cx43 was up-regulated when the smooth muscle cells changed from contraction type to the conversion type in vitro (8) Cx43 is required for the formation of the atherosclerotic ... connections The present study aimed to detect the expression of Cx40 and Cx43 in the artery at early stage of high fat diet induced atherosclerosis and to investigate the effects of AT1 antagonist ... the formation of atherosclerosis (9) Javid et al also found that in the early stage of atherosclerosis, the number of Cx43 gap junction plaques increased and the diameter of gap junction became...
Ngày tải lên: 26/10/2012, 09:39
Báo cáo y học: " Laugh Yourself into a Healthier Person: A Cross Cultural Analysis of the Effects of Varying Levels of Laughter on Health"
... unidirectional way, specifically the relationship of laughter on disease However, future studies should consider the reverse relationship, the effect of disease on laughter The bidirectional nature of ... that condition If the participant failed to indicate the name of the condition regardless of a “yes”, the survey was discarded assuming the participant did not fully understand the question Statistical ... effects of laughter on the blood vessel This study consisted of twenty volunteers, where two video clips from both extremes of the emotional spectrum were shown At the end of the videos, the brachial...
Ngày tải lên: 26/10/2012, 09:57
Effects of time of heatsetting on the tensile properties of ingeo™ poly (lactic acid) (PLA) fabric
... Effect of time of heatsetting on the linearity of load extension in warp direction of knitted Ingeo™ Poly (lactic acid) fabric Figure Effect of time of heatsetting on the linearity of load extension ... Effect of time of heatsetting on the tensile Extension EM [%] in Weft direction of knitted Ingeo™ Poly (lactic acid) [PLA] Figure Mean [Ā] of effect of time of heatsetting on the tensile extension ... Production cycle of Ingeo™ Cargill Dow developed a patented and minimal cost continuous process for the production of PLA polymer The process begins with the continuous condensation of lactic...
Ngày tải lên: 05/09/2013, 16:10
AN ACTION RESEARCH ON THE EFFECTS OF PRE WRITING ACTIVITIES ON THE GRADE – 11 NON – MAJOR ENGLISH STUDENTS’ MOTIVATION IN WRIT
... and Conclusion Part 1: Introduction presents the rationale, the research questions, the method of study, the research procedure, the scope of the study, the significance of the study and the design ... of questionnaires, one on the teachers and the others on the students in pre – improvement stage and post – improvement one The questions are of the three – kinds: close – ended questions, open ... used in many parts of the world In the tendency of integration of the global economy, English is one of the effective communicative tools for everybody The role of English is considered to be very...
Ngày tải lên: 07/09/2013, 13:58
ON THE DETERMINANTS OF CAPITAL STRUCTURE: AN EMPIRICAL STUDY OF VIETNAMESE LISTED FIRMS
... this section will be the trade-off theory, the agency cost theory and the pecking-order theory 2.2.1 THE TRADE-OFF THEORY The trade-off theory explains firms’ choice of leverage by a trade-off between ... of finance? As mentioned below all the empirical evidence in the literature of capital structure subject to specific condition in which prediction of some theories work while hypothesis of other ... fluctuate constantly due to the macroeconomic policies of the government to stabilize the economy Expressed most clearly the devaluation of equity on the stock market as measured by the rate of long-term...
Ngày tải lên: 09/09/2013, 23:46
ON THE DETERMINANTS OF CAPITAL STRUCTURE: AN EMPIRICAL STUDY OF VIETNAMESE LISTED FIRMS
... includes the definitions of Banking, Board, Women in the boardroom and firm performance, and the descriptions of the theories used to explain the relationships between the two constructs Woman on the ... was accepted The means of results in table told that the more proportion number of women on boardroom, the higher profit of bank The higher proportion number of women on the board, the larger bank ... ensure the strategic guidance of the firm, the effective monitoring of management by the board, and the board’s accountability to the firm and the shareholders Since one of the board’s obligations...
Ngày tải lên: 09/09/2013, 23:50
Tài liệu Impact of Government Policies and Investment Agreements on FDI Inflows to Developing Countries: An Empirical Evidence doc
... extent of electricity consumed in the economy The extent of electricity consumed in the economy reflects both the cost as well as the availability of electricity in the host economy However, cost of ... restrictions on the operation of foreign firms separately This is done on the presumption that these two may have separate effects on inward FDI More than the fiscal incentives offered what may be of ... short run The focus of the study is on the selective policies and the international policies of the government after controlling for the economic fundamentals of the economy The model formulated...
Ngày tải lên: 17/12/2013, 05:15