mehta andrew d et al 2009 bleeding in patients undergoing percutaneous coronary intervention the development of a clinical risk algorithm from the national cardiovascular data registry circ cardiovasc interv 2 p 222 229
... robot, including the Robot Training procedure, conducted all experiments and processed thedata VDA performed the statistical analysis FB, PS, and VDA wrote the manuscript All authors read and approved ... by all authors MF, PS and FB designed the overall study FB, MF and PC defined the motor task FB and PC selected the subjects and conducted all clinical evaluations FB, PC and PS programmed the ... Pressing the individual dates will display a summary of training for the specific date 10 11 12 13 14 15 16 Author details Medicine Rehabilitation NOCSAE Hospital AUSL of Modena, Modena, Italy IRCCS...
... after y for the “Adopted Cadbury & separated CEO and COB” set and their industry-matched always separated, always joined, and combined sets are presented in Panel Aof Table The mean ROA from y − ... and always separated sets are always larger than the adopted-Cadbury/separated set For example, the change in ROA from y − to y + is 0.19% for the adopted-Cadbury/separated set, and the change ... include the adopted-Cadbury firms and their matched always separated firms The independent variables are an indicator for “Adopted Cadbury & separated joint CEO and COB” firms (1), or “Always separated...
... and biodiversity are most threatened values Amount of commercial shipping and number of trading partners affecting pathway strength A limited number of IMP have been identified in APEC Management ... Priorities and hazards for Economies Variable levels of activity and management capability Ships’ ballast water and hull fouling are the most important vectors International shipping, aquaculture ... Framework - Introd uced Marine Pests Phase – Consultancy Identified current management capabilities and approaches Priorities and hazards for APEC Economies Considerations for aRisk Management...
... established as a standard of care Aspirin remains almost universally prescribed inpatientsundergoingcoronary intervention, usually in combination with an additional platelet P2 Y 12 receptor inhibitor ... re-examine the anecdotal evidence that aspirin may prevent cardiovascular events in at riskpatientsinthe form ofaclinical trial The first study to investigate the role of aspirin incardiovascular ... aspirin 325 mg although this did not appear to be related to increased bleeding (25 ) 1.1.4 Aspirin inpercutaneouscoronaryintervention Endothelial disruption is an integral part ofcoronary intervention...
... term of independence and competence and peer audit review process by the MIA would inhibit unethical audit process in Malaysia References Anandarajan, A. , La Salle, R E & Anandarajan, M (20 01) Policy ... governing bodies in Malaysia, agreed to establish an MIA/MACPA joint Taskforce on Auditor Independence in May 20 02 Both institutes agreed that the overall disadvantages of mandatory rotation of audit ... Institute of Accountants (20 0 2a) Annual Report and Financial Statements, Kuala Lumpur Malaysian Institute of Accountants (20 02b) International Standards on Auditing 570 (revised) (20 00) on Going Concern,...
... had the variable for a fair price charter provision, or (2) had the variable indicating incorporation ina state with a fair price provision and (3) did not have the variable indicating a charter ... informed by whatever shareholders might have learned during the sample period or earlier Given that the end ofthe sample period falls between the 20 03 and 20 04 proxy seasons, we examined thedata ... Ishii, and Metrick (20 03) According to this specification, Q is equal to the market value of assets divided by the book value of assets, where the market value of assets is computed as the book value...
... mappings are addressed inthe lectures ofA Tumanov via the powerful method ofthe extremal and stationary discs Another powerful method coming fromthe formal theory and VI Preface inspired ... that non-tangential approach regions are contained in K-regions (as happens if D has the one-point boundary estimates and the two-point upper boundary estimate at x, as already noticed inthe previous ... satisfied will imply a Julia-Wolff-Carath´odory theorem This ape proach has the advantage to reveal the main ideas inthe proofs, unhindered by the technical details needed to verify the hypotheses In...
... post-1991) We collect financial reporting datafrom Compustat, price and return datafrom CRSP, analyst datafrom IBES, ownership from Thomson Financial, and governance datafrom Gompers etal ... expenditures scaled by lagged PPE Non-capex is the sum of research and development and acquisitions deflated by lagged total assets FRQ Index is computed as the standardized average of AQ, AQWi, and FOG ... is the ratio ofthe market value to the book value of total assets σ(CFO) is the standard deviation of CFO σ(Sales) is the standard deviation ofthe sales σ(I) is the standard deviation of Investment...
... United Kingdom, France, Spain, the Netherlands, Japan, and Germany, and is being considered in Canada (General Accounting Of ce [GAO] 20 03, Appendix V) The arguments for and against mandatory partner ... quality and perceived audit quality critically depend on the ability of our accrual-based proxies (abnormal accruals) and marketbased proxy (ERC) to capture both audit quality and perceived audit ... both the control variable approach (applicable for all six measures of accruals) and transformation approach (not applicable for current accruals and abnormal working capital accruals) Our findings...
... between Discretionary Accruals and Abnormal Audit Fees Section A Section B Dependent Variable POS_ABAF ( 1a) ( 2a) ( 3a) ( 4a) (1b) (2b) (3b) (4b) |DA1| |DA1| |DA1| DA1 |DA2| |DA2| |DA2| DA2 0.00 32 (0.38) ... for possible variations in accounting standards and regulations across industries and over years SAMPLE, DATA, AND UNIVARIATE ANALYSIS Sample and Data Sources We obtain audit (and non-audit) ... gain and loss, and (2) discretionary accruals obtained by applying the performance-adjusted modified Jones model (Kothari etal 20 05) We denote the first and second measures of DA by DA1 and DA2,...
... indicative of audit-firm risk or audit quality We test H2 using data provided by the insured accounting firms during the application process This firm-specific data contained inthe applications is the ... the proprietary files of an insurance company (the company) specializing in professional liability coverage for local and regional accounting firms The company is a subsidiary ofa large international ... indicative of audit-firm risk and/ or lower average audit quality During the application process, companies providing professional malpractice insurance to audit firms collect and carefully examine...
... audit findings inthe first year ofthe audit and the least number of findings inthe final year When the new auditor is appointed, the number of findings again increases This suggests that audit ... independence and audit quality considering the additional financial costs and the loss of institutional knowledge ofa public company’s previous auditor of record (page 8, GAO) Not only was the ... needed and the time constraints ofthe Auditor General’s office prompted an amendment to the Act to allow for the hiring of special assistant auditors Special assistant auditors are external, independent...
... examined the relationship between auditor decisions and auditor independence in dealing with financially distressed companies (Craswell etal 20 02; DeFond etal 20 02; Geiger and Rama 20 03) Auditing: ... and thereby undermines reputational capital as a mechanism to maintain auditor independence Using a sample of 1, 326 financially distressed Spanish companies during the period 1991 20 00, we find ... Ruiz-Barbadillo, Gomez-Aguilar, and Carrera ´ Valores, CNMV) during the period 1991 20 00 The database contains audited financial information and the audit reports of all listed companies on the Madrid...
... generally accepted accounting principles (GAAP) as set by the Financial Accounting Standards Board, a governing body Audits also include an assessment ofa company’s internal controls (now required by ... description ofthe meta-process ofthe audit landscape ofthe client’s firm which can be shared between partners 6.4 Increased interaction A beneficial approach that can accompany the documentation process ... client in some aspects ofthe remedy 6.1 Adequate planning One ofthe most obvious and beneficial approaches toward aiding knowledge transfer inthe environment of mandated rotation is adequate planning...
... 99–1 52 King, M R and Segal, D (20 04) International Crosslisting and the Bonding Hypothesis Bank of Canada Working Paper Lang, M and Lundholm, R (1996) Corporate disclosure policy and analyst behavior, ... and disclosure provided by national legal structures and that because of auditor effort and quality Piotroski and Srinivasan (20 08) also note the importance of auditor quality in assessing a ... and acquisitions, Journal of Banking and Finance, 31: 1003–31 Cantale, S (1996) The Choice ofa Foreign Market as a Signal INSEAD Working Paper Carvalho, A and Pennacchi, G (20 07) Can Voluntary...
... historical research data for Hong Kong, Indonesia, Japan, Korea, Malaysia, Singapore, Taiwan and Thailand 28 8 B Jaggi etal / J Account Public Policy 28 (20 09) 28 1–300 Our analyses are based on data ... extensively than does the Global Vantage database The PACAP databases are compiled by the Pacific-Basin Capital Markets Research Center at the University of Rhode Island College of Business, and provide ... performance-adjusted current discretionary accruals (PACDA) are calculated by including the lagged variable of ROA, as suggested by Kothari etal (20 05) The PACDA are similar to RECDA calculated by...
... was awarded the Public Service Medal and in 20 13 was made a Member ofthe Order of Australia Chetan Ghate is Associate Professor inthe Economics and Planning Unit ofthe Indian Statistical Institute ... required exceptional levels of support and financial resources provided to banks and other financial institutions Further, malpractice and misbehaviour in private financial institutions has added political ... stability and capital account openness—given its integration with global capital markets during the last two decades, is commendable India has opted for the middle ground and has balanced all...
... rate of increase ofthe GDP deflator, defined as the ratio of nominal GDP to real GDP The output gap is estimated as the difference between the log of real GDP and the trend path of log GDP, derived ... collapse of broad money and credit, as happened inthe United States during the Great Depression and is happening in Greece today And central bank balance sheets have risen across the industrialized ... charge of monetary policy and tasked with price and output stability, and a financial authority in charge of macroprudential policy and tasked with macrofinancial stability) independently setting...
... establish the warrant of judgments, so it seems, either by appeal to experience (what Kant called a posteriori justification) or by an appeal to something independent of experience (what he called a priori ... skepticism sweeping infrom offshore and to the exhausted Wolffian rationalism dominating German thought at the time Certain things such as causality were indeed metaphysical concepts, since, as ... be aware of an independently existing world in space and time composed of substances interacting causally with each other That, in turn, disallowed any direct experiential contact with “supersensible”...
... knowledge and advising the federal government Functioning in accordance with general policies determined by the Academy, the Council has become the principal operating agency of both theNational Academy ... atmospheric and oceanographic circulation patterns also lead to increased regional warming inthe Arctic and Antarctic (Vaughan et al. , 20 03; Maslowski et al. , 20 07; Deser and Teng, 20 08; Steig et ... both marine and terrestrial forcings Their decline has roughly paralleled the regional decline in sea ice extent and duration, and also declines in favored prey species including the Antarctic...