relative importance of different attributes in cc decisions

Ngày tải lên: 07/03/2014, 02:20

... Second, the findings of this study extend the scope of prior studies by examining the relative importance of audit team and audit firm attributes in perceptions of audit quality by examining whether ... client industry Years of experience in client industry Very knowledgeable audit team Years of experience in accounting and auditing Data collection was undertaken in two stages In stage 1, 649 invitation ... terms of relative importance, indicating that audit firm industry 260 Australian Accounting Review Respondents ranked this attribute seventh in terms of relative importance, indicating that it was...

Ngày tải lên: 06/01/2015, 19:43

... earnings and assuming that future abnormal earnings are a function o f persistence in abnormal operating earnings, growth in operating earnings, conservatism in the accounting for operating assets, ... forecast accuracy, I hypothesize and find that an increase in the voluntary disclosure o f R&D related information results in an improvement in analyst eamings forecast accuracy In addition, I find ... increase in the rate of business change in the past 20 years, which is linked to R&D intensity They also report that an increase in R&D intensity for specific firms is related to a decrease in earnings...

Ngày tải lên: 30/09/2015, 16:44

... they are performing tasks Look for signs of being bored or being lost Encourage your learners to make eye contact while they are working together in pairs or groups Start by training them to listen ... other using non-verbal responses only Research shows that there is a strong link between the amount of eye contact people receive and their degree of participation in group communication in the ... technique Nominate and invite responses by eye If the nominee is not watching, someone will give him/her a nudge Eye contact is, fundamentally, time and effort saving Much of the above is likely...

Ngày tải lên: 06/09/2013, 10:10

... xuất lương thực (như quay vòng chất dinh dưỡng, ngưng kết chất nitơ, quản lý sâu bệnh thống v.v.), đặc biệt sử dụng tốt tri thức kỹ người nông dân tăng cường tự tin khả họ Định nghĩa Smyth Dumanski ... lượng công việc kinh tế việc nhà tạo gánh nặng cho họ, (c) luật lệ phong tục không cho phép người phụ nữ tiếp cận tới đất đai, tín dụng, đầu vào, việc làm, giáo dục, thông tin hay y tế Sự khác ... tiếp cận lực khuyến khích học tập cá nhân xã hội Thay đổi kĩ thuật trình phức tạp với yếu tố sinh-lý kinh tế - xã hội Đó không việc giới thiệu khía cạnh kĩ thuật mà kết suy nghĩ hoạt động đài phát...

Ngày tải lên: 16/01/2014, 21:20

... taking a loan to open an account and important to study how the information in the account helps the bank, i.e instead of analyzing the benefits of providing jointly a loan and a checking account ... one bank we examine the loan making decision of 296 different banks Finally, we find evidence suggesting screening, monitoring, and borrower incentives as distinct sources of value of relationships ... Borrower Industry Borrower Industry Job Stability years Internal Rating Rating – Rating 12 External Rating Rating – Rating Log(Income) is the natural logarithm of the monthly net income of...

Ngày tải lên: 16/02/2014, 06:20

... equalizing income disparity among workers SMEs are increasingly internationalizing their business activities (Beck et al., 2005) According to Ale Ebrahim, there are many accepted definitions of SMEs ... have a beginning and an ending, and project management has corresponding initiating and closing processes The middle, or work of the project, is managed by planning, executing, and monitoring and ... criteria According to these definitions and the importance of SMEs in manufacturing industries in this research, the author chose these types of companies Strengths and weakness characteristics of SMEs...

Ngày tải lên: 07/03/2014, 00:20

... handling these kind of linguistic constraints using integer programming approaches (Riedel et al., 2006; Bharati et al., 2008) In these approaches dependency parsing is formulated as solving an integer ... parsing Natural Language Engineering, 13(2), 95-135 S Riedel, Ruket Çakıcı and Ivan Meza-Ruiz 2006 Multi-lingual Dependency Parsing with Incremental Integer Linear Programming In Proceedings of ... Improvement in case of MST+MAXENT is greater than that of Malt One reason is because of more number of instances of multiple subjects/objects in case of MST+MAXENT Other reason is use of probabilities in...

Ngày tải lên: 07/03/2014, 22:20

... derivations of G As the set of terminals of GT , we use the set of terminals of G To form the set of nonterminals, we take all categories that can occur in a transformed derivation of G, and mark ... Figure 4: Rules in B&K-CCG 4.2 Rule Restrictions in B&K-CCG We will now see what happens to the proof of Theorem in the context of pure B&K-CCG There is only one point in the entire proof that could ... ‘multi-modal CCG’ (MM-CCG) refers to a family of extensions to CCG which attempt to bring some of the expressive power of Categorial Type Logic (Moortgat, 1997) into CCG Slashes in MM-CCG have slash...

Ngày tải lên: 16/03/2014, 23:20

... 2011 of analyzing the behavior of one bank we examine the loan making decision of 296 different banks Finally, we find evidence suggesting screening, monitoring, and borrower incentives as distinct ... taking a loan to open an account and important to study how the information in the account helps the bank, i.e instead of analyzing the benefits of providing jointly a loan and a checking account ... Borrower Industry Borrower Industry Job Stability years Internal Rating Rating – Rating 12 External Rating Rating – Rating Log(Income) is the natural logarithm of the monthly net income of...

Ngày tải lên: 22/03/2014, 21:20

... The remaining 10 (46%) complained of a mix of occasional pain, swelling and stiffness, occasional instability and occasional clicking and locking 15/17 of the full-time professional international ... denominators Subjective Symptoms Number of players Percentage (%) Pain Swelling Stiffness Instability Clicking or locking Clinical findings Joint line tenderness Effusion Decreased ROM Clicking ... considered early in athletes with clinical presentation of exertion ankle pain, Table 1: list of subjective symptoms and clinical findings presented by the players, out of which pain, joint line tenderness...

Ngày tải lên: 20/06/2014, 00:20

... single species without taking into account the rest of the species occurring in that habitat and how they interact However, interactions should be studied in its broadest sense, i.e considering ... of biological interactions in its widest sense The book X Preface has been divided in three sections correponding to the three main kinds of biological interactions: interactions between living ... 2011 Printed in Croatia A free online edition of this book is available at www.intechopen.com Additional hard copies can be obtained from orders@intechweb.org The Importance of Biological Interactions...

Ngày tải lên: 28/06/2014, 08:20

... following Spring increments (table II) DISCUSSION The relative proportion of Spring and Autumn growths varied among the montados (table II) Intense Spring growth results in a thicker cork through increased ... Spring rainfall Radial growth was well and inversely correlated with time after harvesting; this group of variables was well described by axis (27% of total variance) Factor explained 13% of ... (StatSoft, 1995, Tulsa, USA) RESULTS Stem radial growth of Q suber occurred primarily in Spring at CJM (table II), but at HP a considerable increment was recorded in Autumn HP Cumulative rainfall...

Ngày tải lên: 08/08/2014, 14:21

... Discussion of stomatal and non-stomatal components in leaf photosynthesis decline under stress conditions In: Advances in Photosynthesis Research (Sybesma C., ed.), vol IV, Martinus Nijhoff/W Junk, ... reduced At higher soil drought, a dramatic decline of mesophyll photosynthesis was noted starting from -1.5 MPa in P macrocarpa and -1.9 MPa in P menziesii In both species, stomatal conductance and ... water poten- - tial (Fig 2b) Growth of the pre-existent roots was more important in P macrocarpa than in P menziesii and growth of the new roots was similar in both species (Fig 3) Furthermore,...

Ngày tải lên: 09/08/2014, 04:20

... population in GDR Because of the lack of information about the family connections of the fattening pigs analysed and with the aim of verifying the estimate of frequency 461 A.I boars of different ... Landrace of GDR The increased local use of an aberrant boar in artificial insemination can lead to higher frequency, as could be observed in the present study in a local herd of fattening pigs ... of different lines raised on a fattening farm of the southern region of GDR, and from 461 A.I boars of a breeding station Each sample (2.0 ml) was incubated at 37 °C for 48 hrs in 8.0 ml Parkermedium...

Ngày tải lên: 09/08/2014, 22:22

... UGAACAGUCAGUAGUCCCAGGGCAGGGCCACACUUCUCCCA UCUUCUGCUUCCACCCCAGCUUGUGAUUGCUAGCCUCCCAG AGCUCAGCCGCCAUUAAGUCCCCAUGCACGUAAUCAGCCCU UCCAUACCCCAAUUUGGGGAACAUACCCCUUGAUUGAAAUG UUUUCCCUCCAGUCCUAUGGAAGCGGUGCUGCCUGCCUGCU GGAGCAGCCAGCCAUCUCAGAGACGCAGCCCUUUCUCUCCU ... -UCCCUUCACCCCAGUUGCCAAACAUCCCUCCCACCCCCUGGACCGUCCUUUUCCCUCCAU 180 tau cofilin -CCCUGACGGUUCUGGCCUUCCCAAACUGCUUUUGAUCUUCUGAUUCCUCUUGGGUUGAAG 240 tau cofilin ... CAGUUCUUUGUAAGGACUUGUGCCUCUUGCGGGAACAUCUG CCUGUUCUCAAGCCUGGUCCUCUGGCACUUCUGCAGUGGUG AGGGAUGGGGGUGGUAUUCUGGGAUGUGGGUCCCAGGCCUC CCAUCCCUCGCACAGCCACUGUAUCCCCUCUACCUGUCCUA UCAUGCCCACGUCUGCCACGAGAGCCAGUCACUGCCGUCCG UACAUCACGUCUCACCGUCCUGAGUGCCCAGCCUCCCAAGC...

Ngày tải lên: 13/08/2014, 23:20

... help in inocula collecting of Prof Dr Nguyen Viet Anh, from the Centre for Environmental Engineering of Towns and Industrial areas (CEETIA), Hanoi University of Civil Engineering and the help in ... speed, the inhibitory effect of these wastes in Dai Lam village – a representative craft village of wine production and pig breeding in Bac Ninh province which is located in the North of Vietnam ... Characteristics Cultured inoculum from Place of sampling Lab of Prof Nguyen Viet Anh in the Centre wastewater of household for Environmental Engineering of Towns septic tank Date and Industrial areas...

Ngày tải lên: 09/01/2015, 08:53

... characters in his stories In most of his stories we find reflections of our own experiences This shows strikingly that Shakespeare had an insight into 'human nature and the problems of life His ... attend institutions or higher learning to improve their prospects of employment Higher education confers many other benefits It broadens the mind and increases one's powers of thinking, reasoning ... workers in the village leave their homes early in the morning to work in the plantations or towns nearby Some have their own plantations, and some make certain articles in their homes to sell them in...

Ngày tải lên: 15/07/2015, 23:18

... [6-8] In order to analyze decisional problems of such supply/value chains strategic, tactical and operational level planning models are used depending on the scales in terms of planning horizons in ... bioenergy supply chains in Canada that consider multiple goals in terms of biomass qualities Most of the existing studies focus mainly on optimizing harvesting and transportation of raw material for ... were fixed instead of biomass being the function of amount of energy productions This was modeled such as the information available at the time was constrained The main objective of this study...

Ngày tải lên: 09/09/2015, 10:32