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main features in development of private and public higher education provision in a global scale

The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms potx

The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms potx

Kế toán - Kiểm toán

... Ireland and Luxembourg because of insufficient financial and institutional data Financial data are obtained from the January 2003 version of the Amadeus Top 200,000 database The analysis is based ... our analysis is based on a firm’s primary set of financial statements from an informational perspective The main advantage of the relatively new Amadeus database is that it includes privately ... Rajan and Zingales, 1995) and these attributes likely differ between public and private companies, we include financial leverage as a control variable We calculate financial leverage, LEV, as...
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THE RELEVANCE OF FORENSIC ACCOUNTING TO FINANCIAL CRIMES IN PRIVATE AND PUBLIC SECTORS OF THIRD WORLD ECONOMIES: A STUDY FROM NIGERIA potx

THE RELEVANCE OF FORENSIC ACCOUNTING TO FINANCIAL CRIMES IN PRIVATE AND PUBLIC SECTORS OF THIRD WORLD ECONOMIES: A STUDY FROM NIGERIA potx

Kế toán - Kiểm toán

... REFERENCES Adefila, J J., A S Kasum and T A Olaniyi: (2005), ‘The Global Endemic Nature of Financial Malpractices: An Analytical Appraisal.’ African Journal of Management, 1(1), pp11-20 Ajisebutu, A (2006), ... presenting evidence in a professional and concise manner Shareholders and partnership dispute that involve analysis of numerous year financial record for valuation and qualification of the issue in ... may involve: calculating economic damages; summarizing a large number of transactions; performing a tracing of assets; performing present value calculations utilizing appropriate discount rates;...
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ORIGIN AND DEVELOPMENT OF FORM AND ORNAMENT IN CERAMIC ART pptx

ORIGIN AND DEVELOPMENT OF FORM AND ORNAMENT IN CERAMIC ART pptx

Mỹ thuật

... Artificial objects have two classes of features capable of giving rise to ornament: these are constructional and functional In a late stage of development all things in nature and in art, however ... that were functionally proper antecedents had given rise to a familiarity with the use of clay and a capacity in handling it that, with advancing culture, brought all nature within the reach of ... investigation of art in its early stages and in its widest sense—there is probably no fairer field than that afforded by aboriginal America, ancient and modern At the period of discovery, art at a...
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Information and communication technology ICT for development of small and medium sized exporters in east asia viet nam

Information and communication technology ICT for development of small and medium sized exporters in east asia viet nam

Kinh tế - Thương mại

... transportation and communication; 86% in manufacturing; 84% in mining; 84% in hotel and catering; 88% in education and training; 93% in trade and repair and 94% in R&D (UNIDO, 2000) The renovation ... development of small… : Viet Nam Some foreign organizations have participated in ICT training in Viet Nam, such as Japan’s IT training programmes at Hanoi National University and Cisco’s training ... total turnover of the hardware sector Many software producers have focused on strengthening quality management capabilities and seeking and participating in international markets Some software industrial...
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Báo cáo lâm nghiệp:

Báo cáo lâm nghiệp: "Multifunctional forestry practices as a land use strategy to meet increasing private and public demands in modern societies" ppt

Báo cáo khoa học

... techniques of sustainability of wood production in saying that a forest is “managed in a sustainable manner if one takes care of the regeneration of all logged stands in order to maintain the soil that ... necessity of balancing private and public interests, and fosters the elaboration of workable arrangements for landowners facing public demands It allows for realistic financial arrangements to ... means maintaining and creating the entrepreneurial conditions necessary for a permanent and continually optimal fulfilment of economic and extraeconomic needs and goals Sustainable forestry addresses...
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Báo cáo khoa học:

Báo cáo khoa học: "Relationship between seasonal cambial activity, development of xylem and phenology in Azadirachta indica growing in different forests of Gujarat State" pot

Báo cáo khoa học

... xylem and phloem in Azadirachta indica A: Inactive cambium in May flanked by mature xylem and phloem showing thick radial walls (arrows) in MDF B: Initiation of cambial cell division in January in ... Figure Tangential longitudinal view of cambium in Azadirachta indica A: Cambial ray showing compactly arranged cells during growing season (arrow) B: Cambial ray showing large intercellular spaces ... layers in relation to phenology in Azadirachta indica A Juss growing in MDF, DDF and SF of Gujarat state Month MDF Cambial layers DDF Cambial layers SF JAN Leaf yellowing, sprouting of new leaves,...
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Báo cáo y học:

Báo cáo y học: "A knowledge synthesis of patient and public involvement in clinical practice guidelines: study protocol" doc

Báo cáo khoa học

... The main decision-makers and stakeholders of this knowledge synthesis are patients, public, government, and health professional organizations in Canada and abroad that are interested in, or affected ... these initiatives, major organizations in Canada have started to call for a CPGs development process that will engage patients and the public in a more meaningful and effective way The Canadian ... publication and interview data will be analyzed A research assistant will enter findings into a data matrix to facilitate comparison of how each publication performs on principal components of each PPIP...
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báo cáo khoa học:

báo cáo khoa học: " A knowledge synthesis of patient and public involvement in clinical practice guidelines: study protocol" ppsx

Báo cáo khoa học

... The main decision-makers and stakeholders of this knowledge synthesis are patients, public, government, and health professional organizations in Canada and abroad that are interested in, or affected ... these initiatives, major organizations in Canada have started to call for a CPGs development process that will engage patients and the public in a more meaningful and effective way The Canadian ... publication and interview data will be analyzed A research assistant will enter findings into a data matrix to facilitate comparison of how each publication performs on principal components of each PPIP...
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an investigation into how to use linking words in the development of speaking and writing skills for the ielts examination = nghiên cứu về việc sử dụng từ nối trong việc phát triển kỹ năng nói và viết

an investigation into how to use linking words in the development of speaking and writing skills for the ielts examination = nghiên cứu về việc sử dụng từ nối trong việc phát triển kỹ năng nói và viết

Khoa học xã hội

... speaking and writing samples); analytical (examining in detail the statistics and also analyzing the data obtained) and synthetical (drawing striking features from the analysis) Also, we apply inductive ... available in two formats – Academic and General Training The Academic Reading and Writing tests assess whether a candidate is ready to study or train in the medium of English at an undergraduate ... recognized as a language requirement for entering universities mainly in the United Kingdom, Australia, and New Zealand and many other countries around the world Academic essay-writing and speaking are...
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An investigation into how to use linking words in the development of speaking and writing skills for the IELTS examination

An investigation into how to use linking words in the development of speaking and writing skills for the IELTS examination

Tổng hợp

... speaking and writing samples); analytical (examining in detail the statistics and also analyzing the data obtained) and synthetical (drawing striking features from the analysis) Also, we apply inductive ... are links among clauses and sentences in IELTS speaking and writing answers, and how we can apply the discourse analysis of linking words in 15 samples to improve the IELTS writing and speaking ... Hints for IELTS, Adams and Austen Press Pty.Ltd, Australia 10 Garry Adams and Terry Peck (2002), 202 Helpful Hints for IELTS, Adams and Austen Press Pty.Ltd, Australia 11 Halliday, M.AK and Hasan,...
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Development of spatial and temporal phase evaluation techniques in digital holography 1

Development of spatial and temporal phase evaluation techniques in digital holography 1

Cao đẳng - Đại học

... extraction of instantaneous frequency and profiling of a discontinuous object Another issue also in the temporal domain is that it is difficult to evaluate the influence of phase-shifting error and make ... with and without a carrier (Takeda et al., 1982; Takeda, 1990; Kreis, 1986), phase-shifting method (Creath, 1985; Yamaguchi and Zhang, 1997) and advanced fringe-pattern analysis methods (Mallat, ... patterns, and can be considered alternative approaches to conventional phase evaluation methods In CWT and STFT, there are two main phase evaluation approaches, i.e., instantaneous frequency extraction...
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Development of spatial and temporal phase evaluation techniques in digital holography 2

Development of spatial and temporal phase evaluation techniques in digital holography 2

Cao đẳng - Đại học

... extracted wrapped phase map; (d) an unwrapped phase map after the removal of the spatial carrier 2.6.2 Phase scanning approach Phase scanning approach (Vikhagen, 1991; Wang and Grant, 1995) is another ... train For instance, we consider two points along the train that are spatially separated and moving with the train If the phase relationship between the waves at these points remains constant in ... fast phase-unwrapping algorithm based on a gray -scale mask and flood fill The spatial phase unwrapping operation involves some problems, in particular if the extracted wrapped phase map contains...
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Development of spatial and temporal phase evaluation techniques in digital holography 3

Development of spatial and temporal phase evaluation techniques in digital holography 3

Cao đẳng - Đại học

... that after the phase of each pixel at each instant is determined by Eq (3.38), phase unwrapping is not required in both temporal and spatial domains This method based on the extraction of instantaneous ... phase-only masks at each channel, and the two beams are combined in the image plane To obtain the original color image at the image plane, a digital approach should be first used to embed each ... converted into sine and cosine formats, and then an average filter is applied In the second iterative cycle, an average filter is again applied to the filtered phase values obtained in the first...
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Development of spatial and temporal phase evaluation techniques in digital holography 4

Development of spatial and temporal phase evaluation techniques in digital holography 4

Cao đẳng - Đại học

... collimated by using a spatial filter and a lens An objective lens and a pinhole act as a spatial filter Subsequently, the collimated beam is separated into object and reference beams by a beam splitter ... variable beam splitter into reference and object beams A microscopic lens and a pinhole consist of a spatial filter, and a polarizer is also placed in the reference wave path to regulate the intensity ... Micrometer head (a) (b) Figure 4.4 (a) A schematic for an aluminum plate with a central point loading at the rear; (b) a photograph of the test plate 4.2 Experimental setup for temporal-domain analysis...
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Development of spatial and temporal phase evaluation techniques in digital holography 5

Development of spatial and temporal phase evaluation techniques in digital holography 5

Cao đẳng - Đại học

... 2003) After wrapped phase maps are extracted, continuous phase maps can be obtained using an unwrapping algorithm (Ghiglia and Pritt, 1998) Note that the determination of higher- order displacement ... method and shorttime Fourier transform Figure 5.23 (a) shows a 3D plot of an unwrapped phase map using digital phase subtraction and temporal phase unwrapping approach Conventional sine/cosine transformation ... values In practice, noise and environmental vibration might also affect the accuracy of the retrieval of a complex-valued object In addition, the translation of the random-phase mask should also...
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Development of spatial and temporal phase evaluation techniques in digital holography 6

Development of spatial and temporal phase evaluation techniques in digital holography 6

Cao đẳng - Đại học

... determined Finally, a synthesized extended focused image is obtained by using the extracted depth map, and all particles are in focus In addition, wavelet modulus maxima algorithm and Canny algorithm ... However, in these two cases, a digital device called spatial light modulator is not available in the laboratory, so an adequate simulation has been carried out instead With the availability of this ... In the temporal domain, detection and compensation of phase-shifting error in phase-shifting digital holography are also investigated Three novel methods, such as spectral analysis, are proposed...
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Equilibria of large games and bayesian games with private and public information

Equilibria of large games and bayesian games with private and public information

Cao đẳng - Đại học

... equilibria All the proofs are given in the appendix 28 3.2 Games with private and public information 3.2 29 Games with private and public information Consider a game Γ with private and public information ... i.e., Bayesian games and large games, all belong to noncooperative static games Bayesian games, also called games of incomplete information, are games in which at least one player is uncertain about ... equilibria in large games and Bayesian games and it consists of four parts In the first part, we generalize the traditional Bayesian games by introducing a new game form, the so-called games with private...
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Development of 2d  and 3d BTEM for pattern recognition in higher order spectroscopic and other data arrays

Development of 2d and 3d BTEM for pattern recognition in higher order spectroscopic and other data arrays

Thạc sĩ - Cao học

... planning and evaluation of sampling, experimental design and optimization, signal detection and univariate signal processing, calibration, multivariate signal processing, multivariate data analysis, ... which can acquire many megabytes and even gigabytes of 1D, 2D, and even 3D data daily Chemometric tools play an important part in analyzing such data A lot of effort has been invested in resolving ... often a data pre-processing procedure The reason is that spectra, as well as other types of analytical measurements (and their data arrays), often contain both random and systematic errors and noises,...
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Development of novel and efficient biocatalytic systems for oxidoreductions in pharmaceutical synthesis

Development of novel and efficient biocatalytic systems for oxidoreductions in pharmaceutical synthesis

Tổng hợp

... General applications of biocatalysis in pharmaceutical industry Biocatalysis has merged as an important tool in organic synthesis, especially in pharmaceutical industry The main application of ... utilization of (preferably renewable) raw materials, elimination of waste and avoiding the use of toxic and/ or hazardous reagents and solvents in the manufacture and application of chemical products 45,90 ... find and arrange necessary biocatalysts for tandem biooxidations We look for suitable biocatalysts from strain stock in our lab, as well as commercially available enzymes, and then fine-tune and...
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