on the im possibility of auditor independence insights from central and eastern europe
gul et al - 2007 - auditor independence - evidence on the joint effects of auditor tenure and non-audit fees
... AUDITOR INDEPENDENCE: EVIDENCE ON THE JOINT EFFECTS OF AUDITOR TENURE AND NON-AUDIT FEES Abstract This study examines whether the impact of non-audit fees on auditor independence is contingent ... points of two, four and five years for identifying the firms with short and long auditor tenure The results of the tests (untabulated) on short and long auditor tenure based on the cut-off point of ... for the pooled sample Exploratory Analysis on the Role of Client Firm Size Additionally, we explore whether the impact of auditor tenure on the association between auditor independence and non-audit...
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The Maintenance Costs of Aging Aircraft - Insights from Commercial Aviation docx
... come off warranty, then considerable flatness thereafter The concavity of Figures 4.4 and 4.5 offset the convexity of Figure 4.3, making the depiction of overall maintenance costs concave (see Figure ... fleets The RAND Corporation has worked closely with the Air Force to address these issues This monograph, derived from the Pardee RAND Graduate School dissertation of Air Force Captain Matthew Dixon, ... projections are important for budgeting purposes, but they are also central to optimal aircraft replacement calculations of the sort done by Greenfield and Persselin (2002) and Keating and Dixon (2003)...
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Three essays on the credit growth and banking structure of Central and Eastern European countries
... results of the regression analysis regarding the impact of the microeconomic and macroeconomic variables on the credit growth pattern of the CEE counties, and the impact of foreign ownership on this ... Study for the Central and Eastern European Countries, analyzes the impact of parent banks on the credit growth pattern of their CEE subsidiaries The transition in the CEE banking system and the change ... at the CEE subsidiaries may decline if the financial situation of the parent bank and/ or the macroeconomic conditions in the home country worsens On the other hand, the financial diversification...
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Báo cáo y học: "Impact of the introduction of new vaccines and vaccine wastage rate on the cost-effectiveness of routine EPI: lessons from a descriptive study in a Cameroonian health district" potx
... among others) This raises concerns about the long term sustainability of the activities of the program Therefore, it is of the utmost importance to improve efficiency so as to rationally use the ... months/12) and then multiplied by the proportion Page of of use for EPI Both time and space were considered for buildings (number of days a week and proportion of surface used) Time, space, and ... wastage and a high risk of dropout Furthermore, the top-down distribution of vaccines - from the central level to the regions, then to each health district, and then to health centers in proportion...
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Tài liệu EU ENLARGEMENT AND THE CONSTITUTIONS OF CENTRAL AND EASTERN EUROPE pdf
... ENLARGEMENT AND THE CONSTITUTIONS OF CENTRAL AND EASTERN EUROPE In the wake of the EU’s greatest enlargement, this book explores the adaptation of the constitutions of Central and Eastern Europe for ... an analysis of the broader implications of the European Constitution for national constitutions and sovereignty The European Constitution will be assessed in the light of constitutional boundaries ... ‘Pre-Accession’ in Cremona, Enlargement of the European Union, p 11 eu enlargement and the constitutions of cee The central basis of the relationships between the EU and the CEE candidate countries in the...
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Paper Manufacture in Central and Eastern Europe Before the Introduction of Paper-making Machines pptx
... Porcelius, both the vatman and the coucher are using the mould-frames at the same time This was possible because a professional set of the European mould consisted of one deckle and a pair of the mould-frames ... preparation started from the fermentation (or ‘retting’) of the rags A duration for the retting depended on the quality of the rags The finer rags fermented less quickly than the coarser ones, and ... 1494 and often reprinted during the first half of the 16th century The technical details in the Regensburg Regulations, another important source, which probably dates from the second half of the...
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Roszkowski w , kofman j biographical dictionary of central and eastern europe in the twentieth century armonk london, 2008
... my reection on the poor knowledge of the history and culture of Polands neighbors in the Lands Betweenthe name given to the region between the uniting Europe and the Russian core of the Soviet ... that time, ignorance of the history of Central and Eastern Europe was evident not only in the West but perhaps even more so in the nations of the region, which were neighbors and belonged to one ... him At the Ninth Congress of the HSWP in 1966 Aczộl joined the Department of Agitation and Propaganda of the CC, and in April 1967 he was elected secretary of the CC, supervising the work of the...
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Báo cáo y học: "Flow cytometric assessment of the signaling status of human B lymphocytes from normal and autoimmune individuals" doc
... of cellular signaling status Importantly, temperature control of samples from the harvest to the time of the experiment must be monitored carefully Often, the temperature of the samples and the ... analysis of the phosphorylation and degradation of IκB proteins that release active NF-κB dimers for translocation to the nucleus and control of gene expression These examples clearly demonstrate the ... paraformaldehyde and permeabilization with 0.1% saponin The second paper [8] tested a range of fixation and permeabilization conditions and came to the conclusion that fixation with 0.5–3% paraformaldehyde...
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Báo cáo y học: "Molecular signature of hypersaline adaptation: insights from genome and proteome composition of halophilic prokaryote" ppt
... non-halophiles (Table 4) All of these findings strongly support the notion of convergent evolution not only at the level of proteome composition, but also at the level of genome organization of ... sequences of all genomes and calculated the average amino acid composition of the hypothetical protein sequences of halophiles and non-halophiles obtained from the theoretical translation of the reshuffled ... Ouzounis [24] The exact topology of the cluster and values indicated by the colored blocks depend on the choice of standardization and the algorithm used for their construction, but the resulting...
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Center for Audit Quality Observations on the Evolving Role of the Auditor: A Summary of Stakeholder Discussions doc
... to convene investors and other financial reporting stakeholders to examine the role of the auditor and the value of the audit On June 21 the PCAOB issued a concept release on potential revisions ... practices? W • hat would the impact be on communication between the auditor and management? The auditor W and the audit committee? • hat would the impact be on management’s and auditors’ respective ... Reporting Council, and the European Commission are exploring similar issues 1 INTRODUCTION During the summer of 2011, the CAQ held roundtable discussions on the role of the auditor in Dallas,...
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A STUDY ON THE STRUCTURAL FEATUES OF ENGLISH NEWS STORY.DOC
... shows the reader the information of a new online game, the next Internet phenomenon to emerge from computers of college students” The characters of the timeliness, the immediacy, the impact and the ... Part C is the Conclusion of the study in which I give a summary of major findings, an identification of limitation of the study and an exploration Trinh Thi Ha – K11C the implication for the future ... in the international language, English, then develop the ability in translation and many other related fields Scope of the study Due to the limitation of space and time, within the framework of...
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Effect of dissolved organic matter (DOM) and biofilm on the adsorption capacity of powdered activated carbon in activated sludge
... partition wall that has an opening at the bottom to ensure effluent from the aeration tank into the sediment tank and the return of activated sludge from the sedimentation tank The aeration and sedimentation ... shows the adsorption isotherm of new PAC, PAC in the aeration tank, and PAC after 1st and 4th incubation The adsorption capacity of PAC decreased with incubation time In other word, the adsorption ... quilibriumC oncentration of 3,5-D P（m l ) C g Figure Adsorption isotherm of 3,5-DCP onto new PAC, PAC in the aeration tank, and PAC in the bacterial cultivations Summary and conclusions The objective of...
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Study on the Photolytic Mechanisms of Red 141 Dye Wastewaters with an 185nm Vacuum-UV lamp
... acidic and neutral conditions, but at the alkaline conditions the destruction by OH generated from the excitement of H2O (η2) plays a dominant role for the Red 141 removal The contributions on the ... For the decomposition of Red 141, the contribution (about 57%) of the destruction by OH generated from the excitement of O2 (η1) were found to be larger than it (about 39%) from the excitement of ... differentiation of the contributions on the decomposition of Re 141 in aqueous solutions by UV direct photolysis, OH generated from the excitement of water, oxygen, and H2O2, respectively Development of the...
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Effect of urban emissions on the horizontal distribution of metal concentration in sediments in the vicinity of Asian large cities
... and lead concentration in the sediments in receiving waters judging from the measurements on roadside deposits and the estimation of the contribution of untreated wastewater Acknowledgement The ... Manila Bay The concentration profiles in the sea sediments show the decrease in lead and zinc concentrations in the sediments with the increase in the distance between the river mouth and the sampling ... Tokyo and in Vietnam Figure shows the case in the tidal zone at the mouth of Tama River, Tokyo The sediment samples taken from the first, second and fourth locations counting from the mouth of the...
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Analysis on the Optimal Dispatching of Mixed-pump Stations and the Operating-mode Adaptability Based on Safety Water Supply
... the headloss of the kth pump SOLUTION AND REALIZATION OF THE ESTABLISHED MODEL In view of the characteristic of global optimization ability and implicit parallelism, - 70 - Journal of Water and ... operation scheme and the speed ratio of speed governing pump are determined to satisfy the dispatching commands, at the same time, to minimize the total consumption of all pump stations Therefore, the ... to the pressure of the control node after the hydraulic calculation, H c, j , H c, j max refer to the minimum and maximum allowable pressure of the control node, HJk,j is the pressure of the...
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An experimental study on the thermal valorization of municipal and animal wastes
... Part of the decomposition above 700°C (not shown on the graph) was attributed to the calcium carbonate of the sample, the content of which was about 45% in ash Therefore, the DTG peaks of the ... expresses the effect of ambient gas composition and f describes the change of surface reactivity as a function of the fractional burn off: As the function g(Po2) represented the partial pressure of ... previous study [11] Results and discussion 4.1 Characterization of the fuels A comparison of the proximate and ultimate analysis results, as well as of the calorific value of the fuels studied is made...
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Effects of time of heatsetting on the tensile properties of ingeo™ poly (lactic acid) (PLA) fabric
... polymerization in the melt and completely eliminating the use of costly and non-ecofriendly solvents On completion of the polymerization process, the remaining monomer is removed by vacuum and recycled ... Effect of time of heatsetting on the linearity of load extension in warp direction of knitted Ingeo™ Poly (lactic acid) fabric Figure Effect of time of heatsetting on the linearity of load extension ... Effect of time of heatsetting on the tensile Extension EM [%] in Weft direction of knitted Ingeo™ Poly (lactic acid) [PLA] Figure Mean [Ā] of effect of time of heatsetting on the tensile extension...
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The noneffects of class on the gendered division of labor in the home
... than to the distribution as a whole None of these manipulations of the data changed the essential contours of the results: class location is simply not a powerful determinant of the amount of housework ... defense of class analysis shifts the focus from the problem of variations across households to the more institutional issue of the relationship between the political mobilization of classes on the one ... of a process of contestation, con¯ict and bargaining The class location of husbands and wives bears on their respective power in the household in two ways First, as in any bargaining situation,...
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Tìm thêm: hệ việt nam nhật bản và sức hấp dẫn của tiếng nhật tại việt nam xác định các nguyên tắc biên soạn khảo sát các chuẩn giảng dạy tiếng nhật từ góc độ lí thuyết và thực tiễn khảo sát chương trình đào tạo của các đơn vị đào tạo tại nhật bản khảo sát chương trình đào tạo gắn với các giáo trình cụ thể xác định thời lượng học về mặt lí thuyết và thực tế tiến hành xây dựng chương trình đào tạo dành cho đối tượng không chuyên ngữ tại việt nam điều tra đối với đối tượng giảng viên và đối tượng quản lí điều tra với đối tượng sinh viên học tiếng nhật không chuyên ngữ1 khảo sát thực tế giảng dạy tiếng nhật không chuyên ngữ tại việt nam khảo sát các chương trình đào tạo theo những bộ giáo trình tiêu biểu phát huy những thành tựu công nghệ mới nhất được áp dụng vào công tác dạy và học ngoại ngữ mở máy động cơ lồng sóc hệ số công suất cosp fi p2 đặc tuyến mômen quay m fi p2 đặc tuyến tốc độ rôto n fi p2 đặc tuyến dòng điện stato i1 fi p2 sự cần thiết phải đầu tư xây dựng nhà máy từ bảng 3 1 ta thấy ngoài hai thành phần chủ yếu và chiếm tỷ lệ cao nhất là tinh bột và cacbonhydrat trong hạt gạo tẻ còn chứa đường cellulose hemicellulose chỉ tiêu chất lượng 9 tr 25