mountain et al 2006

... that board smallness was associated with higher market evaluations as well as higher returns on assets, sales over assets, and return on sales (ROS) Since, there is not clear empirical evidence, ... must “reflect all material correcting adjustments” that have been identified by the auditors Each annual and quarterly financial report must disclose all material off-balance sheet transactions ... that affects competition is competition law Although the goals, approach and scope of competition law vary between countries, the primary goal is to maintain and encourage competition and to prevent...

Ngày tải lên: 02/01/2015, 17:34

... 8.61 8.77 Firm age All Big non-Big All Big non-Big All Big non-Big All Big non-Big All Big non-Big All Big non-Big All Big non-Big All Big non-Big All Big non-Big All Big non-Big All Big non-Big ... value of 10 Dollar value of assets immediately after the IPO is completed Dollar value of funds raised in the IPO Total liabilities/total assets The number of subsidiaries the IPO firm has Net ... sample of 179 Australian industrial IPOs with a matched earnings forecast between January 1991 and June 1998 192 P J Lee et al Int J Audit 10: 183–199 (2006) © 2006 The Author(s) Journal compilation...

Ngày tải lên: 06/01/2015, 19:43

... bias in decision evaluation Journal of Personality and Social Psychology 54 (4): 569–579 Bertelsen, K L 1998 From specialized courts to specialized juries: Calling for professional juries in complex ... 2000, 2001; Lowe et al 2002; Brandon and Mueller 2006) or judges (e.g., Lowe and Reckers 1994; Jennings et al 1998; Jennings et al 1993; Anderson et al 1997) What are the advantages of using each ... information (or differentially weigh positive and negative information) to support their prior beliefs (e.g., Mahoney 1976, 1977; Lord et al 1979; Wilson et al 1993; Pham et al 2001) Similar findings...

Ngày tải lên: 06/01/2015, 19:43

... – 297; TA – total assets; ln TA – the natural logarithm of total assets; Ln DTA – the natural logarithm of squared changes in total assets; SQ ln BVE – the square root of natural logarithm of ... natural logarithm of BVE ½ lnðBEÞ 2Š; The natural logarithm of the client’s assets [ln TA] The natural logarithm of squared changes in of total assets ½lnðDTAÞ2 Š; MVE [ln MVE] The natural logarithm ... and regulators in Malaysia Keywords Auditors, Auditing, Customer relations, Malaysia Paper type Research paper Managerial Auditing Journal Vol 21 No 7, 2006 pp 724-737 q Emerald Group Publishing...

Ngày tải lên: 06/01/2015, 19:43

... atext/d04216.txt Healey, T (2004, March 12) The best safeguard against financial scandal Financial Times Retrieved March 15, 2004, from http://www.ksg.harvard.edu/news/ opeds/2004/healey_financial_scandal_ ... partings are always from small companies (O’Sullivan, 2004b) As in all analytical decisions, client analysis should include both quantitative measures, such as profitability, and qualitative measures, ... financial statements in the past five years • Develop an organizational policy to help evaluate the ethical “tone at the top” in current and potential client companies • Develop an organizational...

Ngày tải lên: 06/01/2015, 19:44

... environmental and social issues such as climate change or HIV/AIDS Instrumental motives Some institutional investors believe that social, environmental and governance issues can be financially material, ... institutional investors, the conventional model’s sharp contrast between the shareholder dispersion in the Anglo-American world and block shareholding in Continental Europe is overstated (Mallin et al. , ... informal monitoring” Dual leadership Institutional investor engagement Stakeholder relationships Stock market in 2004: Firms listed Market capitalization as percentage of GDP Stock market velocity...

Ngày tải lên: 06/01/2015, 19:47

... both analytical and numerical analysis of magnetic fields and forces, his research interests include novel numerical modeling methods and applications, especially in acoustics, mechanical-acoustic ... Thermal and Particle Diffusion 87 Introduction 87 Spatial Discretizations and Electrical Networks for Thermal and Particle Diffusion 88 TLM Algorithm for a 1-D Link-line Nodal ... rules are determined by the laws of electromagnetics All numerical techniques involve discretization In most traditional approaches the physics is first modeled as a differential or integral equation,...

Ngày tải lên: 05/05/2014, 17:21

... nuclei are occasionally also present in upper epithelial layers of severe reactive and inflammatory change (al- Saleh et al 1995; Bulten et al 1996; Kruse et al 2001; Pirog et al 2002) The expression ... monoclonal antibodies, refer to the historical literature (Moll et al 1982, 1983; Czernobilsky et al 1984; Makin et al 1984; Tsutsumi et al 1984; Levy et al 1988) Reasons for Use The reasons for ... (Cameron et al 2002; Negri et al 2003; Ishikawa et al 2003; Murphy et al 2004) ACIS is positive for CEA, in contrast to CEA-negative microglandular hyperplasia, tubal metaplasia or endometriosis...

Ngày tải lên: 12/05/2014, 16:59

... Dermatology University Hospital 205 02 Malmử Sweden Frick, Malin Department of Occupational Dermatology General Hospital 214 01 Malmử Sweden Frosch, Peter J (e-mail: peter.frosch@klinikumdo.de) ... Bjửrkner, Bert Dept Occupational Dermatology General Hospital 214 01 Malmử Sweden Alanko, Kristiina (e-mail: Kristiina.Alanko@ttl.fi) Finnish Institute of Occupational Health Topeliuksenkatu 41 aA ... Amsterdam The Netherlands Bruze, Magnus (e-mail: magnus.bruze@derm.mas.lu.se) Department of Occupational and Environmental Dermatology University Hospital Malmử 205 02 Malmử Sweden Coenraads, Pieter-Jan...

Ngày tải lên: 12/05/2014, 17:10

... sich ziehen und als deren Kehrseite Sie als ArbeitgeberIn eine ganze Reihe von Pflichten treffen 1.2 Die sechs Gleichbehandlungsmerkmale Das Gesetz beinhaltet insgesamt sechs Merkmale auf Grund ... Fall der Nichtbeachtung der Vorgaben eintreten Auch sollten Sie allen Beschäftigten eine Beschwerdemöglichkeit anbieten, die unabhängig von Vorgesetzten etwaige Vorwürfe prüft und gegebenenfalls ... gehalten und ist nun, gewissermaßen durch die Hintertür, für alle Arbeitgeber als Folge des AGG verpflichtend geworden Personalprozesse und Kundenkontakte müssen benachteiligungsfrei gestaltet...

Ngày tải lên: 05/06/2014, 13:01

... in the UK Appetite (2010), doi:10.1016/j.appet.2010.05.045 G Model APPET-992; No of Pages 13 K.G Grunert et al / Appetite xxx (2010) xxx–xxx Table Health inferences based on complete package information ... the UK Appetite (2010), doi:10.1016/j.appet.2010.05.045 G Model APPET-992; No of Pages 13 K.G Grunert et al / Appetite xxx (2010) xxx–xxx contained a lot, some or a little of it Finally, respondents ... meal and asked which product was healthiest and which was least healthy None of the alternatives was clearly dominant in terms of nutritional healthiness; they varied by fat, saturated fat, salt...

Ngày tải lên: 30/08/2013, 09:25

... goal of ICS is to provide detailed global and regional "reference" scales of Earth history Such scales summarize our current consensus on the Figure 1.3 Ae calibration for A GeOiOgiCTimeScale ... International Commission on Stratigraphy) planetary time GEOLOGIC UNITS a A polar layered deposlts EAVastltgs Borealis unit LH-LA volcanic metenals I H materials I LN-EHknobby materials I LN-EH materials ... requiring a partial pressure of oxygen of >lo-' present atmospheric levels (Farquhar et al. , 2000; Papineau et al. , 2007) This signal disappears within the period of global, low-latitude Paleoproterozoic...

Ngày tải lên: 25/12/2013, 09:36

... integrated tips (Albrecht, 1989; Albrecht et al. , 1990; Akamine et al. , 1990; Wolter et al. , 1991) and, on the other hand, to new detection schemes, in particular to the optical beam deflection method (Meyer ... generalized to a real two-dimensional surface (Gyalog et al. , 1995) A schematic view of the corresponding SFFM setup is shown in Figure 6.33, together with a typical lateral force curve In analogy ... this material To vary the chemical composition of the tip, a metal film can be evaporated onto the cantilever (Carpick et al. , 1996a) or alternatively thin films such as Teflon (Howald et al. , 1995)...

Ngày tải lên: 25/12/2013, 23:18

... judgment Rodney appeals from the entry of the summary judgments and Constance appeals from the entry of the default judgment in this consolidated appeal The court amended the Docket Sheet to reflect ... filed her notice of appeal The Peases not challenge this procedural deficiency on appeal Rodney’s affidavit introducing his exhibits on the counterclaim avers that he has personal knowledge 6 II ... this issue on appeal because, although it challenged the specificity and relevance of the statements and materials Rodney submitted, it did not raise the issue of his personal knowledge in the...

Ngày tải lên: 16/02/2014, 11:20

... substantially all of their assets pursuant to procedures set out in a contemporaneously filed “Sale and Bid Procedures Motion.” Specifically, the debtors sought to auction their assets to the ... GATEWAY HOTEL, LLC, ET AL. , PETITION- ERS v AMALGAMATED BANK ON WRIT OF CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE SEVENTH CIRCUIT [May 29, 2012] JUSTICE SCALIA delivered the opinion ... distinction between approval of bid procedures and plan confirmation is therefore irrelevant —————— We are speaking here about whether clause (ii) is a subset for purposes of determining whether the...

Ngày tải lên: 06/03/2014, 10:20

... will automatically consider all three-dimensional superfields to be real 2.3 Scalar multiplet 15 2.3 Scalar multiplet The simplest representation of supersymmetry is the scalar multiplet described ... superspace odyssey Symmetry principles, both global and local, are a fundamental feature of modern particle physics At the classical and phenomenological level, global symmetries account for many ... symmetry which unifies the bosons and the fermions, the constituents and the forces, into a single entity Supersymmetry is the supreme symmetry: It unifies spacetime symmetries with internal symmetries,...

Ngày tải lên: 17/03/2014, 14:38

... TEXAS, ET AL. , PETITIONERS 11–1545 v FEDERAL COMMUNICATIONS COMMISSION ET AL CABLE, TELECOMMUNICATIONS, AND TECHNOLOGY COMMITTEE OF THE NEW ORLEANS CITY COUNCIL, PETITIONER 11–1547 v FEDERAL COMMUNICATIONS ... TEXAS, ET AL. , PETITIONERS 11–1545 v FEDERAL COMMUNICATIONS COMMISSION ET AL CABLE, TELECOMMUNICATIONS, AND TECHNOLOGY COMMITTEE OF THE NEW ORLEANS CITY COUNCIL, PETITIONER 11–1547 v FEDERAL COMMUNICATIONS ... TEXAS, ET AL. , PETITIONERS 11–1545 v FEDERAL COMMUNICATIONS COMMISSION ET AL CABLE, TELECOMMUNICATIONS, AND TECHNOLOGY COMMITTEE OF THE NEW ORLEANS CITY COUNCIL, PETITIONER 11–1547 v FEDERAL COMMUNICATIONS...

Ngày tải lên: 19/03/2014, 11:20

... cross-legged, occasionally ringing for another ice, for he was so partial to sweets that he could never get them sweet enough, and sometimes he mixed two in the hope that this would make them sweeter I hear ... he quietly left the hotel and spent the night riding back and forth on the train between Calvert and Dallas This cost him nothing, for he had a pass At Galveston occurred an unexpected meeting ... this, and whenever he met Hayman in Philadelphia he would always insist upon walking over to the hotel and recalling the conversation Hayman afterward became general manager of all the Charles Frohman...

Ngày tải lên: 23/03/2014, 05:20

... coefficients at infinite dilution are calculated, which are listed in Table where "Exp." denotes experimental values, and "Cal.l", "Cal.2" and "Cal.3" denote calculated values from models 1, and 3, respectively ... distillation with salt as the separating agent, catalytic distillation with salt as catalyst, etc This section tries to interpret the effect of salt on special distillation from thermodynamic viewpoints ... ks is the salting coefficient which has a characteristic value for a given salt-nonelectrolyte pair A positive value of ks corresponds to salting-out (c >c), a negative value of kK salting-in...

Ngày tải lên: 01/04/2014, 11:32