makkat jan e vandevenne geert verswijvel et al 2002 quot signs of acute stroke

Đặc điểm hình ảnh cộng hưởng từ nhồi máu động mạch não giai đoạn cấp và tối cấp tại bệnh viện đa khoa tỉnh Hải Dương

... theo ch s ng kớnh hoc din tớch: Ch s ng kớnh: o trờn lp ct dc, Doppler mu hoc nng lng - Theo ESCT (European Carotid Surgery Trial): Mc hp = - (ng kớnh lũng hp/ ng kớnh ti on hp) - Theo NASCET ... hng dn iu tr - ASPECTS (the Alberta Stroke Programme Early CT Score) dựng h thng im 10 ỏnh giỏ nhi mỏu cp trờn CLVT khụng tiờm thuc liờn quan n vựng cp mỏu ca ng mch nóo gia: ASPECTS chia vựng ... proton Trong iu kin bỡnh thng cỏc proton H ca mụ c th cú hng mụmen t ca ht nhõn rt phõn tỏn Khi t c th mt t trng mnh (B 0) Cỏc proton H phi nh hng song song hoc i song song vi B0 v to mt mụmen...

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black et al - 2012 - how corporate governance affects firm value - evidence on channels from korea [kcgi]

Danh mục: Tổng hợp

... course, related effects We find above evidence that better governance predicts lower, but more profit-sensitive investment We examine here whether better governance also predicts slower sales growth, ... moderates the effect of these transactions on firm value We also assess whether the firms where we find evidence that governance affects cash flow tunneling are the ones where one would expect to ... variables used in this study 3.2 Methodological Issues Research on whether there is a causal connection between corporate governance and firm value or performance faces a set of empirical challenges to...

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brooks et al - 2012 - audit firm tenure and audit quality - evidence from u.s. firms [mafr]

Danh mục: Tổng hợp

... [INSERT FIGURE HERE] 2.2.2 Auditor Tenure and Auditor Independence However, whether the auditor has the independence to report the detected material misstatements hinges on the trade-off between ... take the position that the auditor always strives to be perfectly independent but can never be totally independent Therefore, we expect θ0 to be negative The sign of θ1 on T determines whether ... independence threat, we should not observe any deterioration in audit quality at later years of tenure However, the Bonding Effect may erode audit quality over time since the close personal relationship...

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butcher et al - 2012 - perceptions of audit service quality and auditor retention

Danh mục: Tổng hợp

... fee revenue of the audit firm is not material The personnel on the engagement below manager level have passed the professional bodies’ exams The audit partner on the engagement is a CA/CPA Before ... (1999), Chen et al (2001) Schroeder et al (1986), Carcello et al (1992), Aldhizer et al (1995) Schroeder et al (1986), Carcello et al (1992) Carcello et al (1992), Chen et al (2001) Carcello et al (1992), ... (1999) Schroeder et al (1986), Carcello et al (1992), Chen et al (2001) Carcello et al (1992), Chen et al (2001) Carcello et al (1992), Aldhizer et al (1995) Carcello et al (1992), Chen et al (2001)...

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cameran et al - 2012 - mandatory audit firm rotation and audit quality - evidence from the italian setting [mafr]

Danh mục: Tổng hợp

... year t scaled by stock price at the end of t-1 RET i,t = market-adjusted return, calculated as the difference between the stock return and the market return Both returns are computed over a period ... total assets) is used because there is a well-documented negative relationship between such variables and accruals, therefore a negative sign is expected Leverage (LEV, measured as the ratio of ... 3-year periods is a consequence of the Italian regulation, which defines a retention period of three years once the auditor is appointed As mentioned before, at the end of each 3-year period, the auditor...

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482
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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

... respectively One company features review partner tenure of eight years One company features audit engagement partner tenure of eight and review partner tenure of nine years All of our reported results ... detrimental independence threats Hence, the expertise hypothesis could more likely be at stake for review partners as compared to the independence hypothesis However, as suggested by the experimental ... contributes to the literature by examining whether explanations of independence or expertise differ for tenure/rotation effects of the engagement and review partner, respectively Consistent with...

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gul et al - 2012 - auditing multiple public clients, partner-client tenure and audit quality

Danh mục: Tổng hợp

... audit quality at the partner level for Chinese companies and develops hypotheses Section describes the research design and sample selection Section discusses the empirical results Section presents ... tenure (APCTenure) and audit firmclient tenure (AFCTenure) To be consistent with the definition of NClient, we measure APCTenure and PartnerFee based on the partner in charge of the relatively ... higher for larger auditors with more public clients Besides, we also examine whether the relationship between the number of public clients per partner and audit quality depends on the length of...

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chu et al - 2012 - does long tenure erode auditor independence

Danh mục: Tổng hợp

... Compustat We delete firms in the financial services industries (SIC codes between 6000-6999) We delete firms with negative total assets, sales, and market values of equity We exclude 0.5% of the cash ... Compustat We delete firms in the financial services industries (SIC codes between 6000-6999) We delete firms with negative total assets, sales, and market values of equity We exclude in the top and ... Independence We are interested in determining whether long tenure leads to impaired independence The negative association between auditor tenure and ABD, documented above, is consistent with...

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dao et al - 2012 - shareholder voting on auditor selection, audit fees, and audit quality

Danh mục: Tổng hợp

... of exogeneity can be rejected (p , 0.05) Hence, we use the ﬁtted values for VOTE from the ﬁrst-stage regression as the predictor in the second-stage fee regression We ﬁnd that the coefﬁcient of ... effect on ﬁnancial statements Hennes et al (2008) note that not all restatements are equal, and point out the advantages of relying on market reaction to determine the severity of a restatement ... regression model to explain subsequent restatements Panel D provides the results from a logistic regression where the dependent variables take the value of if there is a subsequent restatement...

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

Danh mục: Tổng hợp

... question and were unrelated to ﬁrm characteristics (e. g., size) b Difference from neutral value of Bracketed difference values indicate disagreement, while non-bracketed values indicate agreement, ... question and were unrelated to ﬁrm characteristics (e. g., size) b Difference from neutral value of Bracketed difference values indicate disagreement, while non-bracketed values indicate agreement, ... they perceive to have a negative effect on audit quality in order to preserve their quality of life These inferences are made more evident by the fact that, in general, partners believe rotation...

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firth et al - 2012 - rotate back or not after mandatory audit partner rotation [mapr]

Danh mục: Tổng hợp

... deputy executive of the CPA ﬁrm and serve as the reviewer of the engagement These two signing auditors are required to assume the same legal liabilities as each other (unless one can prove the ... variables with one predicted directional sign The regressions yield a number of interesting results First, the coefﬁcients on LTA are consistently negative in the four regressions and three of them ... earnings represent the manager’s reporting preference, whereas the absolute value of audit adjustments (i .e. , the divergence between pre- and post-audit earnings) can be viewed as the amount of misstatement...

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black et al - 2012 - how corporate governance affects firm value - evidence on channels from korea [kcgi]

Danh mục: Tổng hợp

... course, related effects We find above evidence that better governance predicts lower, but more profit-sensitive investment We examine here whether better governance also predicts slower sales growth, ... moderates the effect of these transactions on firm value We also assess whether the firms where we find evidence that governance affects cash flow tunneling are the ones where one would expect to ... variables used in this study 3.2 Methodological Issues Research on whether there is a causal connection between corporate governance and firm value or performance faces a set of empirical challenges to...

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kramer et al - 2011 - audit firm rotation, audit firm tenure and earnings conservatism in us [mafr]

Danh mục: Tổng hợp

... conservative This coefficient β3 is a measure of the interaction between the variables RET and DRET The higher the value of β3, the more conservative reported earnings are When investigating earnings conservatism ... DRET is the dummy variable set equal to if RET < 0, otherwise set equal to zero In Model (1), β1 measures the response of earnings to positive returns and β1 + β3 measures the response of earnings ... subject matter has been on the association between the length of the auditor-client relationship, hereafter called auditor tenure, and earnings quality Those researchers have generally suggested...

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manual of psychosocial rehabilitation 2nd ed. - r. king, et al., (wiley-blackwell, 2012) ww

Danh mục: Kỹ thuật lập trình

... professional services If professional advice or other expert assistance is required, the services of a competent professional should be sought The contents of this work are intended to further general ... Wollongong He has published research articles in the area of help seeking for mental health problems, the role of therapeutic homework in therapy, medication adherence, recovery from severe mental ... are established ‘cut-offs’ to indicate levels of depression However, expertise in the clinical assessment of depression is required, along with training in the use of the scale There are no restrictions...

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coronary heart disease - clin., pathol., imaging, molec. profiles - z. vlodaver, et. al., (springer, 2012)

Danh mục: Hóa học - Dầu khí

... expression This strategy enables the functional role of genes to be defined during development and is invaluable if the early loss of these genes is lethal to the embryo [27] Further regulation of ... single-gene inheritance patterns, single-gene testing in isolated CHD is rarely performed outside of the research setting In the absence of an identified genetic cause of isolated CHD, recurrence ... gestate [23, 24] This method relies on random integration of the DNA into the genome, generating overexpression of the gene product throughout the mouse embryo Alternatively, a targeted gene construct...

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accounting 9th ed. - c. horngren, et. al., (pearson, 2012)

Danh mục: Kế toán tài chính

... Interest expense on loans payable Property tax expense Businesses strive for net income When revenues exceed expenses, the result of operations is a profit or net income When expenses exceed revenues, ... expenses b lists expenses in order of largest to smallest expense c calculates and lists total expenses d reports net income of the period if total revenues exceed total expenses If total expenses ... when the business has ● ● owner contributions of capital, or a net income (revenues exceed expenses) Capital decreases when the business has ● ● a net loss (expenses exceed revenues), or owner...

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cost accounting - a managerial emphasis 14th ed - c. horngren, et al., (pearson, 2012)

Danh mục: Kế toán tài chính

... the U.S Department of Defense Bundled Products and Revenue Allocation Methods 560 Bundling and Revenue Allocation 560 Stand-Alone Revenue-Allocation Method 561 Incremental Revenue-Allocation Method ... the presentation of target net income by describing how target net income can be converted to target operating income This allows students to use the equations already developed for target operating ... current year in the next year when it is paid after the December fiscal year-end f Recognize sales revenues on orders received, but not shipped as of the end of the year g Establish corporate headquarters...

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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

... general experience constrain the reporting of extreme positive discretionary accruals but not extreme negative accruals Together, we find some evidence that greater incremental general experience ... accruals, and thus, longer incremental general experience enhances earnings quality In addition, joint tests on the effect of incremental general experience and incremental industry experience (IncGenExp ... accruals However, we find no relation between pre-client general experience and negative discretionary accruals and we find no association between pre-client industry experience and absolute, positive,...

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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

... variable for negative book value of equity They also find mixed results on the relation between the interest rate spread and leverage and between the interest rate spread and sales growth Finally, ... to examine the effects of pre-client experience and client-specific experience on creditor perceptions of audit quality EMPIRICAL MODELS AND RESULTS In this section, we examine the effects of ... the relation between individual audit partner experience (either pre-client experience or client-specific experience) and perceptions of audit quality (and so the cost of debt) because of data...

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Nutrition knowledge, grunert et al 2010, in appetite

Danh mục: Cao đẳng - Đại học

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makkat jan e vandevenne geert verswijvel et al 2002 quot signs of acute stroke seen on fluid attenuated inversion recovery mr imaging quot american journal of roentgenology 2002 179 237 243