why the us and europe differ

... Enforcement: The Parmalat Case GUIDO FERRARINI and PAOLO GIUDICI 159 A Theory of Corporate Scandals: Why the US and Europe Differ JOHN C COFFEE, JR 215 Part III: Evaluating Regulatory Responses: The US and ... equity—on the other The balance sheet balances because of another tautology: the total value of the assets corresponds to the total ownership—debt and equity—interests Why then should the divisions ... activities Thus, whilst auditor failure was at the heart of both the US and European scandals, there were significant differences, which in turn might require different responses—both in terms of the...

Ngày tải lên: 04/11/2014, 05:01

... zlwk pdunhwhhuv dqg wkh doo0lpsruwdqw qdqfldo edfnhuv wr vhuyh wkh froohfwlyh lqwhuhvw ri wkh hqwhusulvh/ qrw mxvw wkhlu qduurzhu rqhv1 Iru duwlvwlf dv zhoo dv shfxqldu| uhdvrqv Kroo|zrrg op lqgxvwu| ... xqidyrudeoh1 # Dv zh zulwh/ wkh Plfurvriw fdvh lv xqghuvfrulqj wkh whqvlrqv ehwzhhq r0wkh0udfn lqwhusuhwdwlrqv ri odz " e| wkh X1V1 Ghsduwphqw ri Mxvwlfh dqg Plfurvriw*v whdp ri odz|huv dqg hfrqrplvwv ... lq wkh suhvv dqg lq wkh frxuwv lq vhyhudo fdvhv/ lqfoxglqj Duw Exfkzdog y1 Sdudprxqw Slfwxuhv Frusrudwlrq +4

Ngày tải lên: 30/03/2014, 12:21

... in the Production of Drug Compendia is copyrighted by the Agency for Healthcare Research and Quality (AHRQ) The product and its contents may be used and incorporated into other materials* on the ... toxicity, and dosing – are frequently used to determine whether a medication has a role in the treatment of a particular disease; these roles include both therapeutic uses approved by the U.S Food and ... deliver on agreements made with the research sponsor, because they care about a subject, and/ or because they believe that their data and opinions convey some value However, the act of publishing also...

Ngày tải lên: 09/03/2014, 00:20

... everyone understands that the Court usually accepts cases because of the legal issues they raise, not because of their facts or the parties' grievances But the Justices also understand the fact-bound ... we can easily identify the conceptual boundary between, say, loud noise or exhaustion, on the one hand, and the influences, loyalties, and the like that, on the other hand, create conflicts of ... maintain a long-term stake in any business they audit requires us to understand what auditors do, how they it, and why they it that way We must also understand what conflict of interest is, what...

Ngày tải lên: 16/03/2014, 05:20

... Control and Prevention The role of BCG vaccine in the prevention and control of tuberculosis in the United States: a joint statement by the Advisory Council for the Elimination of Tuberculosis and the ... studies (41 ) The meta-analysts used a random-effects regression model to explore the sources of the heterogeneity in the efficacy of the BCG vaccine reported in the individual studies Using a model ... infectious TB The second most important strategy is the identification of persons who have latent M tuberculosis infection and, if indicated, the use of preventive therapy with isoniazid to prevent the...

Ngày tải lên: 15/02/2014, 13:20

... by the civil surgeon? The examination by the civil surgeon is a "snapshot" of the applicant's medical status Therefore, the TST and chest radiograph results must be closely related in time to the ... Programs may lack the resources to follow up on all people with latent infection because they are focusing their efforts on higher-priority active TB cases and their contacts If the health department ... wishes, the applicant may defer the radiograph until after delivery, but the civil surgeon cannot sign the medical examination form until the radiograph is performed and interpreted, and treatment...

Ngày tải lên: 06/03/2014, 04:20

... HIV from mothers to their children could be substantially reduced through the use of zidovudine (ZDV) by the mother during pregnancy and labor and in the newborn—represented one of the most important ... along with other prenatal testing, and the availability of therapy to improve the outcomes of both mothers and infants in the face of HIV infection, all have led the committee to focus on this ... than in the past to counsel their patients about HIV and the benefits of ZDV and to offer and recommend HIV tests, women are more likely to accept HIV testing and ZDV if indicated, and there has...

Ngày tải lên: 22/03/2014, 20:20

... previously defined expectations The variables used in the research were grouped by construct, and then means and standard deviations were calculated (the Appendix presents the variables and the standard ... that, the much the students understand the area of Production and Operations in a global and systemic way, comprehending its necessity for the course as a whole, the much they value the area and ... to investigate the way the level of students personal interest is influenced by the other four dimensions Using the expression “proposition” rather than hypothesis and understanding that it has...

Ngày tải lên: 23/03/2014, 05:22

... Handling Global Challenges in the European Union and the United States, a project funded by the European Commission The project is conducted jointly by the Migration Policy Institute (MPI) and ... large and growing share of the US labor force The number of immigrants in the US workforce has increased steadily since the 1970s and is now approaching rates last experienced at the peak of the ... Implications for the Economy and Public Policy The Way It Worked and Why It Won’t: Structural Change and the Slowdown of US Economic Growth 12 The Economic Integration of Immigrants in the United States...

Ngày tải lên: 23/03/2014, 21:20

... than the number from the 1994 National Health Interview Survey, the source used for much of the information presented in this Profile Ibid National Institute of Arthritis and Musculoskeletal and ... data from the 1992 Health and Retirement Study and the 1993 study of Asset and Health Dynamics Among the Oldest Old A N A G I N G S O C I E T Y People with arthritis are less healthy than others ... have arthritis, and percent of those who not, report that they were hospitalized in the previous year As people get older, hospital use increases, but differences between those with and without arthritis...

Ngày tải lên: 28/03/2014, 19:21

... adjusted The difference in utility under the optimal solution in each model is then measured to find welfare loss After calibrating the model using data from the MEPS, the authors find that there ... obese and relatively less productive The studies reviewed here focus primarily on the magnitude of the presenteeism effect, rather than the mechanism of action Studies by Ricci and Chee31 and Pronk ... under pooled insurance The loss is proportional to the product of the difference in medical expenditures between the obese and nonobese, and the elasticity of body weight to the insurance subsidy...

Ngày tải lên: 31/03/2014, 05:21

... recognized in the archaeological record than that of men and is “more directly mirrored in the use of tools” (Brumbach and Jarvenpa 1997b:30) The village locus and the tools recovered therein are the archaeologist’s ... be unaware that there is both theoretical and factual trouble in the gathering image given us by the !Kung, and particularly unaware of Susan Kent’s many articles on the !Kung and gender (e.g., ... us in preparing the final manuscript, and David Graham helped with the illustrations We could not have put this book together without their guidance and the support of many others Of course,...

Ngày tải lên: 11/06/2014, 13:10

... applicable to both timber and metal trusses Many other engineers quickly embraced the concepts and patented various truss diagonal configurations for their own use Many of their names are familiar today: ... 1912 The wye trestle emerges from a tunnel in the south wall of the canyon splitting rail traffic over the river; one leg heads north to meet with the Burlington Northern Railroad and the other ... timber bridges of the 19th century were covered to protect the wood from the elements and in northern climates to keep snow off the decks (Figures 67.4 and 67.5) FIGURE 67.4 The Bridgeport Covered...

Ngày tải lên: 08/07/2014, 12:20

... This exclusion was made a priori since this model focused only on the most frequently used SGAs, and clozapine and paliperidone are used infrequently in the United States Third, the model used a ... With the exception of the generic cost of risperidone, the range of possible input values was created by setting the minima and maxima of the range to be 50% and +50% of the base case value The ... developed the model, conducted the sensitivity analyses, interpreted the results, and helped draft the manuscript HAS helped with model development, interpretation of the results, and preparation of the...

Ngày tải lên: 13/08/2014, 11:22

... the streets are ravines and valleys and the houses are like stones or rocks The roofs of the houses correspond to alpine meadows and pastures The façades of the houses are slopes, vineyards and ... the LAI plants) and wind speed measured at the weather station in the declining phase 213 Figure 13 The correlation analysis of the temperatures measured behind the different plants and the ... along the western and northern coasts of the island and on some of the offshore islands There are about 23 species of true mangrove trees which are considered among the richest mangroves in the...

Ngày tải lên: 15/09/2015, 17:10

... familial, and the woman's age relevant to the well-being of the patient." Furthermore, the Court struck down all other provisions of the Georgia law The two Supreme Court's decisions in Roe and Doe ... these aspects suggest that the structure of the abortion market itself tends to favor the clustering of providers where the demand is strongest Figures and describe the relationship between the ... INFORMATION TO ALL USERS The quality of this reproduction is dependent upon the quality of the copy submitted In the unlikely event that the author did not send a complete manuscript and there are missing...

Ngày tải lên: 01/10/2015, 16:59

... conservative propaganda, and with the break up of the radical associations and the consequent erosion of the links between these organisations and other intellectual currents and circles, the conditions ... of the same story of the fragmentation of the ideal of literature as a public sphere The excesses generated by the French Revolution, on the one hand, and by the information revolution, on the ... dangerously subject to the effects of seditious writings or the vagaries of literary fashion The first part of the book concentrates on the dominant arguments about the role of literature and the...

Ngày tải lên: 21/09/2012, 11:00

... at the carpal-metacarpal joint at the base of the thumb The report stated that the radiographs were otherwise normal The patient's symptoms worsened with increased pain and swelling over the ... to the conception, writing and editing of the manuscript Both authors read and approved the final manuscript Acknowledgements Written consent for publication was obtained from the patient The ... deposits in the wrist due to gout [6,8,9] The prevalence of gout in the USA ranges between 0.5–2.8% in men and 0.1–0.6% in women [2] The prevalence rises to 4.4% of men and 1.8% of women over the age...

Ngày tải lên: 25/10/2012, 10:06

... The use of these agents is costly and has not been studied rigorously in a randomized controlled format to assess their value and impact on efficacy of therapy although they are now widely used ... ill The resulting poor synthetic function, presence of hepatic encephalopathy and hypersplenism limit the candidacy of patients for interferon-based therapies Pre-transplant HCV treatment enthusiasm ... receiving interferon therapy Treatment of advanced liver disease Chronic HCV infection is the leading indication for liver transplantation (LT) in the United States and Europe Given the accelerated...

Ngày tải lên: 31/10/2012, 17:11

Ngày tải lên: 03/11/2012, 11:01