... all earnings management scores into a single index, the remainder ofthe analysis inthe paper focuses on the aggregate earnings management index, EMaggr.18 Panel C of Table compares the aggregate ... role of institutional factors and market forces in determining the properties of earnings and accounting quality In attempting to hold standards constant and to isolate the influence of reporting ... pressures These interaction effects corroborate our main proposition about theimportanceof reporting incentives In either case, the two main incentive variables remain significant and explain a...
... while they are working together in pairs or groups Start by training them to listen to each other using non-verbal responses only Research shows that there is a strong link between the amount of ... receive and their degree of participation in group communicationinthe number of turns taken in a group conversation for example The NLP approach to eye contact is holistic and individualistic, ... Remind learners that they ought to know an answer or that they could provide a response if they tried Use eye contact as a correction technique Nominate and invite responses by eye If the nominee...
... 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...
... study how the information inthe account helps the bank, i.e instead of analyzing the benefits of providing jointly a loan and a checking account to the same borrower, we examine the impact of relationships ... results in Tables 11 and 12 we find that the availability of savings banks inthe regions increases the likelihood that borrowers obtain loans We also find evidence for theimportanceof screening In ... logarithm ofthe number of branches over population as our main instrument This variable is constructed using the number of all branches of each savings bank and the number of inhabitants ofthe particular...
... ambiguous the meaning ofthe visual image, the more influence is exerted by the musical score inthe process of interpreting the scene Music can convey the scope of a film, effectively communicating ... meaning through sound (including music), taking into account the director’s – and, therefore, the composer’s – intentions, the narrative content ofthe film, and the overall strategy ofthe director ... the relationship is invertible without changing the perceived meaning (i.e., it is equally valid to say that the music projects the meaning ofthe image or the image projects the meaning of the...
... and let LT be the set of yields ofthe transformed derivations of G Inspecting the rewriting rules, it is clear that every string of L.G/ is the permutation of a string in LT : the transformation ... grammar GT that generates the yields ofthe set of all transformed 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 ... xˇ , the arguments in occur on top ofthe arguments in ˇ, the first of which is active Using the segmentation property stated in Lemma 3, we can therefore infer that does not contain any inactive...
... from the results that the bioproduct Lipomycin M can improve the ability of holding water in soil, thus reducing the percentage of gravity water inthe soil samples fertilized by the bioproduct The ... 18.44 17.59 18.97 19.75 Comparison ofthe percentages of water stored inthe soil samples in various forms indicates the role ofthe bioproduct Lipomycin M in holding water and ability to provide ... amount ofeffective water in soil However, the bioproduct need to be manured at 2-months intervals to get higher efficiency of holding water and to increase effective water inthe soil using only the...
... results in Tables 11 and 12 we find that the availability of savings banks inthe regions increases the likelihood that borrowers obtain loans We also find evidence for theimportanceof screening In ... logarithm ofthe number of savings bank branches over the population inthe area the respective savings bank is operating in Natural logarithm ofthe Hirschman-Herfindahl-Index (HHI) which measures the ... Borrower Industry Borrower Industry Job Stability years Internal Rating Rating – Rating 12 External Rating Rating – Rating Log(Income) is the natural logarithm ofthe monthly net income of...
... According to these definitions and theimportanceof SMEs in manufacturing industries in this research, the author chose these types of companies Strengths and weakness characteristics of SMEs in ... academics Following the primary expansion ofthe conceptual model, feedback was obtained from participants inthe industry and academics The objectives of obtaining feedback on the model include: RELATED ... serve as the key engine behind equalizing income disparity among workers SMEs are increasingly internationalizing their business activities (Beck et al., 2005) According to Ale Ebrahim, there are...
... to 4.4% of men and 1.8% of women over the age of 65 [4] A two-fold increase in incidence of gout has been reported inthe USA and New Zealand over the past 30 years, while the prevalence of gout ... attacks inthe first metatarsophalangeal joint he was unaware that gout could occur in his wrist Typical presentation includes sudden onset of intense pain, redness and swelling ofthe joint Examination ... any joint including the ankle, knee, hand, wrist, elbow, sacroiliac joint and other joints ofthe spine, however most commonly occurs inthe lower extremity In this case, although the patient had...
... all ofthe expensive installation cost However, they have gradually increased the proportion ofthe installation cost sharing This is because the people were involved from the beginning ofthe installation ... because ofthe number ofthe people using latrine increased because ofthe growth ofthe people living inthe same plots than testing period This means that there is a possibility to improve the ... system In most ofthe cases, the wastewater at sampling point (inside of inlet chamber), point (inside of hydraulic chamber) and point (inside of soak pit), were found to be in solidified states In...