... species Retinoid X receptor Stable isotope labelling by amino acids in cell culture Time of flight Tricarboxylic acid Upper limit of normal Wild-type xv INTRODUCTION 1.1 Idiosyncratic drug-induced ... chemistries – (i) marked increases in serum aminotransferases and bilirubin, and mild increases in alkaline phosphatases which resembles hepatitis, (ii) prominent elevations in alkaline phosphatase levels, ... effect would in turn cause mitochondrial injury, initiating a vicious cycle leading to cellular demise (Brown & 24 Borutaite, 2002) The critical importance of this enzyme in maintaining mitochondrial...
Ngày tải lên: 12/09/2015, 11:08
... firms) should provide additional insights In addition, an interesting examination could be between well performing and poor performing firms Examining and comparing findings with other Balkan and European ... (www.wse.com.pl) In 2004, the equity market in Poland consisted of 35% of trading carried out by individual investors, 33% by foreign investors and 32% by domestic institutional investors Although institutional ... correlated, we use principal component analysis to combine multiple variables into several indices The indices are: Finance Index This variable represents the enterprises’ access to financing In general,...
Ngày tải lên: 02/01/2015, 17:34
lee et al - 2006 - auditor conservatism and audit quality - evidence from ipo earnings forecasts
... reporting data in such a setting The setting we examine is the provision of earnings forecasts in the prospectuses of Australian initial public offerings (IPOs) Earnings forecasts provided in Australian ... available information may provide managers with opportunities to exploit investors, since the costs of relying on an inaccurate earnings forecast are generally borne by new investors In contrast, ... setting in which to examine the effect of differential audit quality Securities regulations and the threat of litigation result in almost no disclosures of forward looking financial information by...
Ngày tải lên: 06/01/2015, 19:43
jennings et al - 2006 - strong corporate governance and audit firm rotation- effects on judges' independence perceptions and litigation judgments
... statement indicating that the corporation maintained effective internal control over financial reporting K&L’s audit staff also issued an internal control evaluation opinion indicating that it ... reduction from rotating auditing firms may be minimal The GAO decided against requiring firm rotation in part due to a question concerning whether other provisions of SOX (such as mandating minimal thresholds ... in weighing audit evidence or in reporting.2 The lack of actual independence is ordinarily unobservable because audit working papers seldom, if ever, acknowledge a lack of objectivity Accordingly,...
Ngày tải lên: 06/01/2015, 19:43
nasser et al - 2006 - auditor‐client relationship- the case of audit tenure and auditor switching in malaysia
... 10.1108/02686900610680512 Introduction Auditor independence is the cornerstone of the auditing profession In general, auditor independence can be of two forms: “independence in fact” and “independence in appearance” ... decisions in retaining the audit firm Auditees who are insolvent (have high gearing ratios) and are experiencing an unhealthy financial position are more likely to engage auditors having high independence ... size (CLI.SIZE), changes in total assets (Ln DTA), changes in sales (Ln DS), type of audit firm (AUDIT), changes in income from continuing operations in the two years preceding the audit change (Ln...
Ngày tải lên: 06/01/2015, 19:43
raiborn et al - 2006 - should auditor rotation be mandatory
... assist in creating and sustaining investor confidence in the public capital markets” (Previts & Merino, 1979, p 245) This viewpoint was expressed in a slightly different manner in 1974 by Harvey ... essential to maintaining the integrity of the audit, obtaining the desired employee for the position, and eliminating a forced need to change audit firms (which would have the potential for increased ... be accepted in clients’ handling of financial transactions under alternative generally accepted accounting principles • Perform profitability analyses on clients, being certain to include liability...
Ngày tải lên: 06/01/2015, 19:44
[cg-sr] aguilera et al - 2006 - corporate governance and social responsibility - uk and us
... codes/documents/higgsreport.pdf) Holland, J (1998) In uence and Intervention by Financial Institutions in their Investee Companies, Corporate Governance: An International Review, 6, 249–264 Institutional Investors Group on ... actors press firms to engage in CSR initiatives Institutional investors’ motives to care about corporate social responsibility In seeking to explain institutional investors’ motives to care about ... and Hebb, 2005) For example, institutional investors in the UK became involved in the Extractive Industry Transparency Initiative, which encourages oil, gas and mining companies to publish what...
Ngày tải lên: 06/01/2015, 19:47
conte r., et al. (eds.) direct and inverse methods in nonlinear evolution equations (lnp632, springer, 2003)(283s)
... BertelsmannSpringer Science+Business Media GmbH springeronline.com © Springer-Verlag Berlin Heidelberg 2003 Printed in Germany The use of general descriptive names, registered names, trademarks, etc in ... Guzzi (Ed.), Exploring the Atmosphere by Remote Sensing Techniques Vol.608: F Courbin, D Minniti (Eds.), Gravitational Lensing:An Astrophysical Tool Vol.609: T Henning (Ed.), Astromineralogy Vol.610: ... put the cut since the point is movable Wrong definitions of the PP, alas repeatedly published, consist in replacing in the definition “movable critical singularities” by “movable singularities...
Ngày tải lên: 24/04/2014, 16:50
transmission line matrix (tlm) in computational mechanics - d. de cogan, et al., (crc, 2006) ww
... rightward-going pulses at each point, and running a smooth line through the resulting distribution The system was initialized by inserting a set of pulses in each direction, whose profile was a sine ... Model The varying tension in the string causes a continuously varying wave speed and wave impedance along the string This can be modeled in the TLM scheme by inductive stubs of varying inductance ... (University of Birmingham) before joining Philips as a senior development engineer in power electronic semiconductors In 1978 he was appointed a lecturer in electrical and electronic engineering at the...
Ngày tải lên: 05/05/2014, 17:21
color atlas of histopathology of the cervix uteri 2nd ed - c. dallenbach - hellweg, et al., (springer, 2006)
... Small Cell Type of Nonkeratinizing Carcinoma Large Cell Type of Nonkeratinizing Carcinoma Large Cell Keratinizing Carcinoma ... discovered on microscopic examination can be localized precisely in the cone Routine staining of all specimens should include hematoxylin-eosin and a connective tissue stain, for instance, van Gieson’s ... these reserve cells differ in their cytoskeleton from the columnar cells Although both cell types stain positively with broad-reacting cytokeratin antibodies, reserve cells remain unstained with...
Ngày tải lên: 12/05/2014, 16:59
color atlas of immunology - g. burmester, et al., (thieme, 2003)
... virus immune complex intercellular adhesion molecule interleukin-1b-converting enzyme interdigitating cell insulin-dependent diabetes mellitus interferon immunoglobulin XIV IL ILT inv IRAK IRBP ITAM ... Nuclear binding proteins Minutes Cytokines Early Late c-fos Receptors Activating antigens Enzymes, intracellular proteins Hours IL-4 IL-5 IL-6 GM-CSF Insulin-R IL-2R CD69 Transferrin-R Cyclin MHC ... expressed by accessory cells and eosinophilic granulocytes It plays an important role in class II MHC molecule binding and interacts with p56lck tyrosine kinase It also serves as the binding protein...
Ngày tải lên: 12/05/2014, 17:00
contact dermatitis 4th ed - p. frosch, et al., (springer, 2006)
... hapten-specific effector T-cells are triggered by various haptenized cells, including LC and keratinocytes (KC), to produce proinflammatory cytokines and chemokines Thereby, more inflammatory cells are recruited ... cell contacts, leading to binding and activation of allergen-specific T-cells Proliferation of specific T-cells in draining lymph nodes Supported by interleukin-1 Mechanism in Allergic Contact ... draining lymph nodes: about 200 T-cells h1 cm2 skin [56] Since just one single antigen-specific T -cell can trigger visible skin inflammation [190], randomly skin-patrolling memory/effector Tcells...
Ngày tải lên: 12/05/2014, 17:10
colonoscopy - principles and practice - j. waye, et al., (blackwell, 2003)
... wire method [33], intestinal string pull-up methods [34–36], intestinal string guidance method [37], and a sliding tube method [38] The stiffening wire method was a way of maintaining the straightened ... Bozzini was born in Mainz, Germany in 1773 and started to study medicine in this city, moving to Frankfurt in 1803 He was a man of a wide range of cultural accomplishments including medicine, mathematics, ... not inventing an actual endoscope, but imagining a kind of telescope closely resembling early rigid endoscopes In the book called Chikusai-RouTakara-no-Yamabukiiro, published in 1794 in Japan by...
Ngày tải lên: 12/05/2014, 17:35
stuber et al., das allgemeine gleichbehandlungsgesetz in der betrieblichen praxis (2006)
... (z B Interviewtrainings oder -leitfäden) Erlassen Sie interne Richtlinien Neben der Beseitigung etwaiger Schwachpunkte in einzelnen Prozessen sollten Sie auch an den Erlass interner Richtlinien ... MitarbeiterInnen, in Jahresgesprächen oder Vergütungsverhandlungen usw Allgemeine Information an die Beschäftigten Darüber hinaus ist eine allgemeine Information an die Beschäftigten dringend zu ... Entlassung • Verhalten gegenüber InteressentInnen und KundInnen Beispiel: Einzelfälle und allgemeine Situationen Die Auditierung behält sinnvollerweise einerseits Einzelfälle im Auge (z B Analyse...
Ngày tải lên: 05/06/2014, 13:01
benston et al - following the money; the enron failure and the state of the corporate disclosure (2003)
... protecting investors in corporations with publicly traded shares.4 Elsewhere around the world, nations increasingly are accepting International Financial Reporting Standards (IFRS), set by the International ... critical input in most attempts to project future performance of firms To the extent the market deems accounting information unreliable, investors confront “information risk” in making investment ... therefore believe instead that a more promising approach for shortening any delay in rulemaking and for reducing undue political in uence is to allow some form of competition in standard setting We consider...
Ngày tải lên: 01/11/2014, 11:15
barton et al - dangerous markets; managing in financial crises (2003)
... language standard for business Emerging Markets Are Linking to Global Capital Markets Beginning in the 1980s in Latin America and gaining steam over the 1990s, emerging markets began to liberalize ... operating managers, investors of all kinds, public officials, and anyone else who has a self-interest in anticipating, weathering, and prospering in a financial crisis There are certain general principles ... helped us in many countries in crisis In the final months, we were greatly assisted by two of McKinsey’s truly outstanding business analysts, Sarah Fox in Washington, D.C., and Paul Lee in Seoul,...
Ngày tải lên: 04/11/2014, 05:04
gompers et al - 2003 - corporate governance and equity prices [cgi-g-index]
... absolute value point estimate occurs in 1999, and the second largest is in 1998 The point estimate in 1999 is economically large; a one-point increase in G, equivalent to adding a single governance ... officers and directors indemnifying them from certain legal expenses and judgments resulting from lawsuits pertaining to their conduct Some firms have both “Indemnification” in their bylaws or charter ... year, and the accounting variables are measured in the current fiscal year Industry adjustments are made by subtracting the industry median, where medians are calculated by matching the four-digit...
Ngày tải lên: 02/01/2015, 17:33
xie et al - 2003 - earnings management and corporate governance - the role of the board and the audit committee
... Corporate Finance (2003) 295–316 297 Healy and Wahlen (1998) define earnings management as occurring: when managers use judgment in financial reporting and in structuring transactions to alter financial ... than only in the period in which cash is received or paid by the entity.’’1 The nature of accrual accounting gives managers a great deal of discretion in determining the actual earnings a firm ... Corporate Finance (2003) 295–316 mergers inflate their earnings prior to the merger in order to inflate their stock price and thereby reduce the cost of the merger Other studies have examined the incentives...
Ngày tải lên: 02/01/2015, 17:34
daily et al - 2003 - corporate governance decades of dialogue and data
... evidence again calls into question the shareholder-centered models of corporate governance Institutional investors' increasing reliance on indexing investment strategies is also a factor in funds' ... bankruptcy filing These findings suggest the need for a greater understanding of the role of institutional investors as a governance mechanism in the firm in crisis In research addressing the governance/ ... (CalPERS) CalPERS has been active in seeking greater director independence by requesting that firms in which the fund invests (1) compose their boards predominantly of independent directors, (2) identify...
Ngày tải lên: 02/01/2015, 17:34
engel et al - 2003 - ceo turnover and properties of accounting information
... why increases in the timeliness parameter g lead to increases in the weight on earnings and decreases in the weight on change in market value An increase in g strengthens the signal in earnings ... current value creation appears in current earnings, with the remainder appearing in future earnings Since the market incorporates information about future earnings into current prices, however, ... timeliness measures affect the weight on earnings information in turnover decisions Our results suggest that, ceteris paribus, the weight on earnings information is increasing in earnings timeliness...
Ngày tải lên: 02/01/2015, 17:34