... the limits of laws and standards Within the limits of laws and standards Return: Earnings per share (EPS) Fraud Main research streams Name of the research stream Main objective Type of research ... In this view, we have used, first of all, the presentation of a frame for the understanding of the creative accounting practices, to the identification of the protagonists, of the conditions favouring ... manipulated profits A factor of the weak conformity with the accounting standards seems to be the low quality of the audit trials Falkman and Tagesson (2008) describe and explain the impact of the legislation...
Ngày tải lên: 29/03/2014, 14:20
... Cognitive and behavioural thinking and proffered the closest structure yet to such a model It has sought to incorporate many of these factors, and as such offers a structure from which to review ... aspects of pain has been applied to the areas of screening for, intervening in and predicting those at risk of developing into a chronic and disabling situation [15,16,33] The recent New Zealand ... FG: Pain: Psychological and psychiatric aspects Bailliere, Tindall and Cassell: London; 1967 Bonica JJ: Pain research and therapy, achievements of the past and challenges of the future (IASP Presidential...
Ngày tải lên: 13/08/2014, 13:22
Internal audit independence and objectivity: a review of current literature and opportunities for future research ppt
... Following our review of each of these topics, we discuss opportunities for further research March 2008 INTERNAL AUDIT INDEPENDENCE AND OBJECTIVITY: A REVIEW OF CURRENT LITERATURE AND OPPORTUNITIES ... a low of 15% to a high of 69% of internal audit activities Paape, Scheffe and Snoep (2003) found that 64% of respondents to their survey of Anderson (2003) provides a general discussion of research ... and processes Fraser and Henry (2007) undertook a series of interviews of the finance director, the audit committee chair, and, where applicable, the head of internal audit and the director of...
Ngày tải lên: 15/03/2014, 23:20
Báo cáo khoa học: "Primary carcinoid tumor of the gallbladder: A case report and brief review of the literature" potx
... tumor of the gallbladder: A case report and brief review of the literature World Journal of Surgical Oncology 2010 8:12 Submit your next manuscript to BioMed Central and take full advantage of: ... future of the elucidation of this disease process requires correlation with precise cellular and biologic determinants of malignancy as well as delineation of the specific cell of origin and its ... for publication of this case report and accompanying images A copy of the written consent is available for review by the Editor-in-Chief of this journal Author details Department of Hepatobiliary...
Ngày tải lên: 09/08/2014, 03:21
Báo cáo khoa học: "A rare coexistence of adrenal cavernous hemangioma with extramedullar hemopoietic tissue: a case report and brief review of the literature" docx
... haemangioma of the adrenal gland Diagn Imaging Clin Med 1986, 55(3):168-171 Chudácek Z, Kohoutek V: Simultaneous occurrence of a cavernous adrenal gland haemangioma and a bile duct-liver carcinoma Rofo ... from the patient for publication of this case report and any accompanying images A copy of the written consent is available for review by the Editor-in-Chief of this journal 17 Competing interests ... of adrenal neoplasms The main indication for surgical removal of an adrenal mass is its size However, the risks of haemorrhage, necrosis and thrombosis necessitate surgical excision in most of...
Ngày tải lên: 09/08/2014, 04:21
Báo cáo khoa hoc:" Complicated Crohn''''s-like colitis, associated with Hermansky-Pudlak syndrome, treated with Infliximab: a case report and brief review of the literature" pot
... ileitis, healing of ulcers (after wk of the initial dose of infliximab) Improvement of ileitis, healing of ulcers (after wk of the initial dose of infliximab) However, a review of the literature ... hallmark findings of HPS presented to the University Hospital of Alexandropoulos in 2005 complaining of an 10-month history of recurrent episodes of abdominal pain worse with defecation and intermittent ... initial dose of infliximab) Improvement of edema and healing of linear ulcers in sigmoid colon (8 weeks after the initial dose of infliximab) cause of the granulomatous enterocolitis of HPS and also...
Ngày tải lên: 11/08/2014, 10:22
báo cáo khoa học:" Traumatic bone cyst of the mandible of possible iatrogenic origin: a case report and brief review of the literature" ppsx
... 2:40 eruption of permanent teeth[19], displacement of the inferior dental canal[2] and pathologic fracture of the mandible [20] Expansion of the cortical plate of the jaw bone is often noted, ... Neva M: Simple bone cyst – Review of the literature and analysis of 23 cases Int J Oral Maxillofac Surg 1988, 17:21-24 Beasley JD: Traumatic cyst of the jaws: report of 30 cases J Am Dent Assoc ... presence of a history of trauma is extremely variable in the reported series of cases from 17% [13] to 70% [11] In Howe's series,[4] over one-half of the patients had a definite history of trauma and...
Ngày tải lên: 11/08/2014, 23:22
Postoperative analgesia for shoulder surgery a critical appraisal and review of current techniques
... Association of Anaesthetists of Great Britain and Ireland Ó 2010 The Authors Journal compilation Ó 2010 The Association of Anaesthetists of Great Britain and Ireland Arthroscopic and open shoulder ... 2010 The Association of Anaesthetists of Great Britain and Ireland Ó 2010 The Authors Journal compilation Ó 2010 The Association of Anaesthetists of Great Britain and Ireland ASD ASD Arthroscopic ... 2010 The Association of Anaesthetists of Great Britain and Ireland therefore, are the identification of barriers to CISB as an analgesic modality, and the subsequent evaluation of strategies aimed...
Ngày tải lên: 30/08/2014, 22:18
Private Tutoring in Vietnam A Review of Current Issues and Its Major Correlates
... 10 No of siblings, age 11- 14 No of siblings, age 15- 17 No of brothers, age 0- No of brothers, age 6- 10 No of brothers, age 11- 14 No of brothers, age 15- 17 No of sisters, age 0- No of sisters, ... Pay Off? A Cost–Benefit Analysis of ‘Ronin’ and College Education in Japan.” Economics of Education Review 26 (3): 271–84 Pham, Minh Hac (1998) Vietnam’s Education: the Current Position and Future ... influence and rigidity of the tertiary sector, and the latter the imbalance between demand and supply in education, most noticeably at higher education levels A Brief Sketch of History While Vietnam’s...
Ngày tải lên: 30/08/2016, 07:46
Tài liệu A REVIEW OF INDOOR AIR POLLUTION AND HEALTH PROBLEMS FROM THE VIEWPOINT OF ENVIRONMENTAL HYGIENE: FOCUSING ON THE STUDIES OF INDOOR AIR ENVIRONMENT IN JAPAN COMPARED TO THOSE OF FOREIGN COUNTRIES pptx
... the Ministry of Health, Labour, and Welfare of Japan announced the guideline value of formaldehyde first and individual volatile organic compounds (VOCs).13, 14) In Japan, occupants of newly built ... conducted to confirm and extend the U.S.A case definition of MCS The results showed a significant overlap of MCS, chronic fatigue syndrome (CFS) and fibromyalgie, and that no standard diagnostic procedure ... consideration of public health.38) The relationship between moisture and temperature on skin and upper airway symptoms was investigated and showed that skin dryness and rashes, pharyngeal dryness, and...
Ngày tải lên: 17/02/2014, 22:20
Tài liệu Marketing Food to Children and Adolescents - A Review of Industry Expenditures, Activities, and Self-Regulation docx
... designed to reduce or change the profile of such marketing to children These initiatives – some of which grew out of a 2005 joint FTC and Department of Health and Human Services (HHS) Workshop ... goods, and fruits and vegetables Cross-promotions targeting an adolescent audience were used for snack foods, candy, and carbonated drinks ES-3 Marketing Food to Children and Adolescents Methods of ... brand lines meeting meaningful nutrition-based standards Improving the Nutritional Profile of Product Offerings: •• Companies should continue and increase efforts to improve the nutritional profiles...
Ngày tải lên: 18/02/2014, 07:20
A Review of the Medical Benefits and Contraindications to Breastfeeding in the United States ppt
... caffeine quickly Herbal and food products With the blend of cultures and traditions, herbs and herbal teas have become more widely used Much of the traditional and current use of these herbs surrounds ... Survey of lead, cadmium and fluoride in human milk and correlation of levels with environmental and food factors Food and Chemical Toxicology 24:913–921 120 Jensen AA 1991 Levels and trends of environmental ... the risk of the complication to the infant and mother versus the tremendous benefits of breastfeeding The benefits of being breastfed are greater for the A Review of the Medical Benefits and Contraindications...
Ngày tải lên: 05/03/2014, 10:20
Next Generation Connectivity: A review of broadband Internet transitions and policy from around the world pdf
... Denmark and the Netherlands from first and second to second and third places, and Finland and South Korea switch places from the bottom of the first to the top of the second quintile and vice ... Percentage of households with broadband access Source: Berkman Center analysis of Eurostat data The National Broadband Task Force has provided a broad review of the uses and benefits of broadband, ... distinct attributes of future networks A review of broadband planning efforts suggests that there is a broadly shared set of definitions and targets of policy, but some diversity of emphasis The...
Ngày tải lên: 06/03/2014, 21:20
A Brief History of the English Language and Literature, Vol. 2 doc
... clutter.] A BRIEF HISTORY of the ENGLISH LANGUAGE AND LITERATURE by J M D MEIKLEJOHN, M.A Professor of the Theory, History, and Practice of Education in the University of St Andrews, Scotland Boston ... +gammon+ and +game+; +grandfather+ and +gaffer+; +grandmother+ and +gammer+; +iota+ (the Greek letter +i+) and +jot+; +maximum+ and +maxim+; +mobile+ and +mob+; +mosquito+ and +musket+; +papa+ and ... +reave+ and +rob+; +ridge+ and +rig+; +scabby+ and +shabby+; +scar+ and +share+; +screech+ and +shriek+; +shirt+ and +skirt+; +shuffle+ and +scuffle+; +spray+ and +sprig+; +wain+ and +waggon+ and...
Ngày tải lên: 17/03/2014, 02:20
A review of the environmental fate and effects of hazardous substances released from electrical and electronic equipments during recycling: Examples fromChina and India doc
... impact of dioxins and furans on the human population and the environment of Guiyu, there is evidence of transport of PCDD/Fs and PBDD/Fs from the WEEE recycling site of Guiyu to the nearby area of ... pollution and your health EPA-452/F-03-001: Ofce of Air and Radiation; 2003b pp VROM Intervention values and target values: soil quality standards The Hague, Netherlands: Netherlands Ministry of Housing, ... The methods of the Chinese RoHS shall apply control and reduction of pollution and other public hazards to the environment caused during the production, sale, and import of information technology...
Ngày tải lên: 23/03/2014, 04:20
A Brief Review of Reverse Osmosis Membrane Technology ppt
... Page 11 A Brief Review of Reverse Osmosis Membrane Technology REFERENCES AND OTHER ARTICLES OF INTEREST Afonso, M., Geraldes, V., Rosa, M., and De Pinho, M., "Nanofiltration Removal of Chlorinated ... 28 A Brief Review of Reverse Osmosis Membrane Technology Thiel, S., and Lloyd, D., "Frictional and Osmotic Effects in the Pressure Driven Membrane Separation of Dilute Solutions", Journal of Membrane ... Corporation and Williams Engineering Services Company, Inc., All Rights Reserved Page A Brief Review of Reverse Osmosis Membrane Technology Figure Schematic of (a) Asymmetric Membrane and (b) Thin-Film...
Ngày tải lên: 24/03/2014, 05:20
Fundamentals of Current Pension Funding and Accounting For Private Sector Pension Plans: An Analysis by the Pension Committee of the American Academy of Actuaries pptx
... strategies and varying opinions of future rates of return It is typically selected as a long-term reflection of plan assets and liabilities For pension accounting, this is called the discount rate and ... the current year of service and may reflect expected future pay increases • Present Value of Future Normal Costs (PVFNC) - The portion of the PVFB that will be attributed to future years of service ... value of the benefits over a work life and require clear and consistent disclosure of pension costs, along with the plan’s assets and obligations in a company’s financial statements Statement of...
Ngày tải lên: 29/03/2014, 14:20
Digital Cinema in Ireland: A review of current possibilities potx
... smaller and cheaper than any of the cinema-oriented projectors and have been used for many years in business meetings, conferences and increasingly in domestic homes and in film clubs Some of these ... For distributors and exhibitors in Ireland the reliance on US studios and the London offices of major and independent distributors means that there is far less freedom of operation than might ... spending £11.7m (€15.5m) of its National Lottery funding to install digital film projectors and related equipment in cinemas across England, Scotland, Wales and Northern Ireland to create Europe’s...
Ngày tải lên: 30/03/2014, 14:20
Review of literature on republican and loyalist exprisoner
... released – 93% of republicans and 84% of loyalists (Shirlow et al 2005), 81% of loyalists and 75% of republicans (Jamieson, Shirlow and Grounds 2010) 48% of loyalists and 64% of republicans continued ... quarters of republicans and their relatives and 64% of loyalist former prisoners and 53% of their relatives were in receipt of welfare benefits Jamieson, Shirlow and Grounds’ (2010) research survey of ... that 27% of republicans and 15% of their relatives had suffered serious injury due to the conflict, compared to 9% of loyalists and 1% of their relatives, and that a significant number of both...
Ngày tải lên: 02/06/2014, 09:39
a brief history of the paradox philosophy and the labyrinths of the mind dec 2003
... Free and the Necessary, above all in the production and the origin of Evil; the other consists in the discussion of continuity and of the indivisibles which appear to be the elements thereof, and ... 3.16) and that they knew the formula for the volume of a truncated pyramid: V = (n/3) (a2 + ab + b2), where a and b are lengths of the sides of the base of the pyramid and n is the height of the ... problem of finding triangles that have the square of one side equal to the sum of the squares of the other two But it also suggests a way of bringing more and more of reality under the control of...
Ngày tải lên: 11/06/2014, 01:31