necessary characteristics of audit committees and their members

the effect of accounting regulation on second-tier audit firms and their clients audit pricing and quality, cost of capital, and backdating of stock options

the effect of accounting regulation on second-tier audit firms and their clients audit pricing and quality, cost of capital, and backdating of stock options

... cost of capital and the cost of debt for public firms, there is no evidence on the effect of audit quality of Bigaudit firms and Second-Tier audit firms on the cost of capital of their clients, ... by recent accounting scandals and new regulations in terms of their audit fees, audit quality, and their clients’ characteristics, especially after the major accounting scandals 1.2 Research Questions ... changes and how they affect the accounting profession There is a concern for the relationship between independent auditors and their clients in terms of audit quality, audit services, audit fees, and...

Ngày tải lên: 03/06/2014, 02:15

151 527 0
Mechanisms of polymer ca2+ interaction and their effects on the characteristics of alginate microspheres and films 3

Mechanisms of polymer ca2+ interaction and their effects on the characteristics of alginate microspheres and films 3

... prominence of bands between 1680-1670 cm-1 and 1417-1426 cm-1 were associated with asymmetric and symmetric COOstretching vibrations of the carboxyl groups and they provided strong evidence of cation-carboxyl ... the hydrophilic groups of carrageenan and carboxyl groups of alginate as reflected by the low apparent solubility and lower extent of water uptake of the crosslinked AK and AI films The hydrophilic ... SA Bands between 1500-1270 cm-1 in carrageenans were a result of coupling of CCH bending motions in the molecule (Sekkal and Legrand, 1993) Thus, it is highly likely that the significant band...

Ngày tải lên: 14/09/2015, 17:43

37 246 0
Mechanisms of polymer ca2+ interaction and their effects on the characteristics of alginate microspheres and films  2

Mechanisms of polymer ca2+ interaction and their effects on the characteristics of alginate microspheres and films 2

... In spite of this, the rate of drug release from S2 and S3 microspheres was found to be comparable with that of SA and S1 microspheres The t75% values of SA and S1 microspheres were 17.1 and 22.9 ... cross-linking of alginate matrices A review of the literature showed that the media used for internal and external cross-linking methods were not standardized and often, the pH values of the media ... respectively and 14.3 for 100 (a) (c) (b) (d) 101 Figure 13 Photographs of (a) SA (b) S1 (c) S2 and (d) S3 microspheres 101 both S2 and S3 microspheres (Table 13) This showed that the matrix of the S2 and...

Ngày tải lên: 14/09/2015, 17:44

32 285 0
Mechanisms of polymer ca2+ interaction and their effects on the characteristics of alginate microspheres and films 1

Mechanisms of polymer ca2+ interaction and their effects on the characteristics of alginate microspheres and films 1

... and after cross-linking would give a more accurate picture of the influence of crosslinking for each type of sodium alginate used In this study, the tensile strength and the elastic modulus of ... polymer chains composed of a higher proportion of M and MG blocks were more flexible and exhibited a higher degree of mobility during cross-linking This permitted the alignment of the chains to form ... this part of the study, the influence of molecular size of the polymer was also studied The relative solution viscosity of the different types of sodium alginate was used to indicate their relative...

Ngày tải lên: 14/09/2015, 17:45

20 395 0
Tài liệu ALPHABETICAL INDEX OF REPRESENTED ORGANIZATIONS AND THEIR LEGISLATIVE AGENTS BY REGISTRATION NUMBER FOR THE THIRD QUARTER 2002 docx

Tài liệu ALPHABETICAL INDEX OF REPRESENTED ORGANIZATIONS AND THEIR LEGISLATIVE AGENTS BY REGISTRATION NUMBER FOR THE THIRD QUARTER 2002 docx

... 1286 City of Bridgeton 1101 City of Cape May 1192 City of Elizabeth 365 City of Jersey City/Office of the Mayor 886 City of Long Branch 1247 City of Newark 938 City of Newark 1247 City of Newark ... Association of Residential CADE Homes of NJ 803 Association of Schools and Agencies/Handicapped 811 Association of Test Borers 868 Association of Trial Lawyers of America NJ 939 Association of Trial ... NAME AGENT REGISTRATION NUMBER NJ Society of Professional Engineers 1247 NJ Society Of Professional Land Surveyors Inc 721 NJ Society of Professional Land Surveyors Inc 910 NJ Society/Environmental...

Ngày tải lên: 16/02/2014, 10:20

51 574 0
Tài liệu Báo cáo khoa học: "Going Beyond AER: An Extensive Analysis of Word Alignments and Their Impact on MT" pdf

Tài liệu Báo cáo khoa học: "Going Beyond AER: An Extensive Analysis of Word Alignments and Their Impact on MT" pdf

... details of how the annotations are done can be found in (Ayan et al., 2005) and (Ittycheriah and Roukos, 2005) 3.1 Align SU SG SI SA SB Phrase Lengths of and Table presents the precision, recall, and ... using an off-the-shelf phrasebased MT system Pharaoh (Koehn, 2004) Our goal is to identify the characteristics of alignments that change MT behavior and the types of changes induced by these characteristics ... 2005; Ittycheriah and Roukos, 2005; Taskar et al., 2005) The standard technique for evaluating word alignments is to represent alignments as a set of links (i.e., pairs of words) and to compare...

Ngày tải lên: 20/02/2014, 11:21

8 508 0
Báo cáo khoa học: "Task-oriented Evaluation of Syntactic Parsers and Their Representations" potx

Báo cáo khoa học: "Task-oriented Evaluation of Syntactic Parsers and Their Representations" potx

... community, and a couple of works have recently presented the comparison of parsers based on different frameworks, their methods were based on the comparison of the parsing accuracy in terms of a certain ... empty categories are stripped off (Figure 2) While most of the state -of- the-art parsers are based on probabilistic CFGs, the parameterization of the probabilistic model of each parser varies In this ... lexicalized PCFG model of phrase structure trees.3 The probabilities of CFG rules are parameterized on carefully hand-tuned extensive information such as lexical heads and symbols of ancestor/sibling...

Ngày tải lên: 08/03/2014, 01:20

9 483 0
Gipsy Life being an account of our Gipsies and their children docx

Gipsy Life being an account of our Gipsies and their children docx

... outside their mystery boxes, with their thin, flimsy veil of romance and superstitious turn of their faces, will soon discover their Indian character Of course their intermixture with Circassians and ... the middle of the village, and two women (sometimes more) would fall out of the ranks, hand their bonnets to friends, strip off cloak and gown, and fight in their 'shift' sleeves, using their fists ... earlier period, and that they have preserved their Bohemian characteristics, their language which is a sort of daughter of the old Sanscrit their traditions, and the mysteries of their religion...

Ngày tải lên: 08/03/2014, 13:20

142 471 0
Daughters of the Revolution and Their Times 1769 - 1776 doc

Daughters of the Revolution and Their Times 1769 - 1776 doc

... barrel of mackerel, and a bag of Turk's Island salt." "Don't forget," said Mrs Walden, "that we want some pepper, spice, cinnamon, nutmegs, cloves, and some of Daughters of the Revolution and Their ... daughter of the secretary of the Province, Miss Dorothy Quincy, Miss Mary Shrimpton, and to Isaac and John Coffin[28], sons of his majesty's receiver-general Daughters of the Revolution and Their ... side of the sea understand the Colonies are in earnest Already there has Daughters of the Revolution and Their Times, by 48 been a great falling off in trade between the Colonies and England, and...

Ngày tải lên: 08/03/2014, 18:20

178 522 0
Báo cáo Y học: Fluorescent analogs of UDP-glucose and their use in characterizing substrate binding by toxin A from Clostridium difficile pdf

Báo cáo Y học: Fluorescent analogs of UDP-glucose and their use in characterizing substrate binding by toxin A from Clostridium difficile pdf

... of the metal cofactor Together, these data are indicative of two modes of substrate binding (i.e open and closed) The closed, active form of UDP-Glc binding is only observed in the presence of ... Florescence properties of MUG and the TcdA–MUG complex The excitation and emission spectra of MUG are shown in Fig 1A As expected, this compound is highly fluorescent and yields excitation and emission ... purification and characterization of methylanthraniloyl-UDP-Glc (MUG), and binding studies of this fluorophore to TcdA We have also used this fluorophore to probe the interaction of TcdA with Mg2+ and UDP-Glc...

Ngày tải lên: 08/03/2014, 22:20

8 516 0
Elderly Victims of Sexual Abuse and Their Offenders doc

Elderly Victims of Sexual Abuse and Their Offenders doc

... had 29 offenders (19.6%) The 70 and older group included 20 offenders’ aged 70 to 79, 12 offenders aged 80 to 89, and offenders over 90 years of age Relationship of victim and offender Offenders ... location of abuse, route of reporting of abuse, markers of abuse, and offender demographics and characteristics, and the criminal justice process using nonparametric statistics The acceptance of small ... Department of Justice Characteristics of the Offenders of the Elder Victims There were 210 male offenders and 20 female offenders in cases with data Offenders ranged in age from 13 to 90 years of age...

Ngày tải lên: 22/03/2014, 13:20

157 332 0
ALPHABETICAL INDEX OF REPRESENTED ORGANIZATIONS AND THEIR GOVERNMENTAL AFFAIRS AGENTS BY REGISTRATION NUMBER FOR THE SECOND QUARTER 2005 potx

ALPHABETICAL INDEX OF REPRESENTED ORGANIZATIONS AND THEIR GOVERNMENTAL AFFAIRS AGENTS BY REGISTRATION NUMBER FOR THE SECOND QUARTER 2005 potx

... 1330 City of Bridgeton 1101 City of Cape May 1192 City of Elizabeth 365 City of Jersey City 1413 City of Long Branch 433 City of Newark 365 City of Newark 433 City of Newark 938 City of Newark ... Society of New Jersey 1427 Medical Society of NJ 174 Medical Society of NJ 721 Medical Transportation Assn of NJ 703 Page 37 of 75 PART III ALPHABETICAL INDEX OF REPRESENTED ORGANIZATIONS AND THEIR ... Alliance of American Insurers 786 Alliance of American Insurers 1241 Alliance of Automobile Manufacturers 721 Page of 75 PART III ALPHABETICAL INDEX OF REPRESENTED ORGANIZATIONS AND THEIR GOVERNMENTAL...

Ngày tải lên: 22/03/2014, 21:20

75 401 0
Báo cáo khoa học: "Unsupervised Learning of Narrative Schemas and their Participants" potx

Báo cáo khoa học: "Unsupervised Learning of Narrative Schemas and their Participants" potx

... clustering algorithm (Pantel and Lin, 2002) We define a typed narrative chain as a tuple (L, P, O) with L and O the set of event slots and partial ordering as before Let P be a set of argument types (head ... as gold standard roles and training data More recent learning work has applied bootstrapping approaches (Swier and Stevenson, 2004; He and Gildea, 2006), but these still rely on a hand labeled ... as in (Chambers and Jurafsky, 2008) 6.1 Narrative Cloze The cloze task (Taylor, 1953) evaluates human understanding of lexical units by removing a random word from a sentence and asking the subject...

Ngày tải lên: 23/03/2014, 16:21

9 335 0
the delivery of regenerative medicines and their impact on healthcare - c. prescott, d. polak (crc, 2011) ww

the delivery of regenerative medicines and their impact on healthcare - c. prescott, d. polak (crc, 2011) ww

... preclinical proof of concept; (2) evidence of safety; and (3) early indications of benefit and efficacy (Phase I/IIA or B human clinical trials) A high level of predictability of a continuing chain of funding ... development and validation; the development of tools and technologies required to underpin the regenerative medicine sector; and an understanding of the value systems and business models necessary ... founder and former director of the Tissue Engineering and Regenerative Medicine Centre, Imperial College and is now an emeritus professor from the Faculty of Medicine and resides in an office...

Ngày tải lên: 03/05/2014, 19:37

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Due process and the development of financial accounting standards An exploration of comment letters and their influence on financial accounting standards

Due process and the development of financial accounting standards An exploration of comment letters and their influence on financial accounting standards

... 203-2 of the AICPA‘s Code of Professional Conduct (AICPA, 2007) CPAs use their education and experience to provide professional opinions (audits) of the financial reports and internal controls of ... politics and standard setting at the FASB The FASB and its Mission due process at the FASB is part of the mission of the organization, which is, ―to establish and improve standards of financial ... even thousands of pages of supporting documentation The seven board members and hundreds of FASB staffers may have 50 or even 100 pages of questions on some ITCs Therefore, the task of coding...

Ngày tải lên: 01/06/2014, 13:59

168 500 0
maskill - investigation of organic reactions and their mechanisms (blackwell, 2006)

maskill - investigation of organic reactions and their mechanisms (blackwell, 2006)

... understanding, however, including the discovery of the importance of orbital symmetry considerations, and an improving appreciation of synchroneity and concertedness in the making and breaking of ... degree of incorporation of the labelled oxygen In contrast, protonation of the hydroxyl of with departure of water would lead to liberation of isotopically enriched N2 O and no possibility of the ... hydrolysis of an alkyl chloride could produce a mixture of an alcohol and an alkene, and the H3 O+ by-product could catalyse their interconversion) When a mixture of 0.01 mol of each of cyclohexanone...

Ngày tải lên: 04/06/2014, 15:26

388 1,2K 0
Báo cáo hóa học: " A systematic review of mobility instruments and their measurement properties for older acute medical patients" doc

Báo cáo hóa học: " A systematic review of mobility instruments and their measurement properties for older acute medical patients" doc

... reported Figure exclusion Flow diagram of process of outcome measure inclusion and Flow diagram of process of outcome measure inclusion and exclusion uring the domain of mobility Although the qualitative ... scores and measures of related constructs A Spearman's rank correlation of 0.76 between HABAM and BI change scores was Page of 15 (page number not for citation purposes) Health and Quality of Life ... EMS and original HABAM but not for the PPME This is a limitation of the EMS and HABAM as important change and measure- Page 11 of 15 (page number not for citation purposes) Health and Quality of...

Ngày tải lên: 18/06/2014, 22:20

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báo cáo hóa học:" Ovarian cancer mouse models: a summary of current models and their limitations" docx

báo cáo hóa học:" Ovarian cancer mouse models: a summary of current models and their limitations" docx

... transient adenovirus infection As a result of both p53 and Rb inactivation, 33 of 34 mice succumbed to ovarian tumors at a median of 227 days However, administration of an adenovirus to achieve the desired ... successfully producing both male and female founders, many females either failed to reproduce or the offspring failed to develop tumors despite high levels of expression of TAg Two of the three female founders ... is still necessary to understand the etiology of a very complex disease to allow for better screening and treatment purposes Table summarizes the genetically-induced GCT models OSP-1 and inhibin...

Ngày tải lên: 20/06/2014, 07:20

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