dna profiling da silva et al 2007

... the role of DNA methyl-ation in programming reproductive development in rice Materials and methods Identification of genes, chromosomal localization and phylogenetic analysis Cytosine DNA MTases ... the completely sequenced rice genome Phylogenetic analysis with genes in other organisms revealed that the DNA methylation system in rice utilizes the same basic set of MTases functional in eukaryotes ... chromomethyltransferase; Dnmt2, DNA methyltransferase 2; DRM, domains rearranged methyltransferase; HMM, hidden Markov model; GCRMA, GC robust multi-array average; MTase, methyltransferase; MET1, DNA methyltransferase...

Ngày tải lên: 23/03/2014, 04:20

... 15 per cent of the total number of listed companies, the firmschosen account for almost 90 per cent of total market capitalization andalmost 80 per cent of the total market turnover Previous efforts ... trans-parency on market valuation.Accounting information and market-related data are obtained fromDatastream and Bloomberg Accounting data are based on the firms’fiscal year ends Firm market values and other ... on firms’ fiscal years Accounting variables are annual values based on firms’ fiscal years. Trang 13based on monthly data for 2002 We then use geometric averaging tocalculate annual values.4 Results...

Ngày tải lên: 02/01/2015, 17:33

... taxes to total assets 0.020 0.132 Tobin's q Market value of equity plus the book value of liabilities to book value of assets 1.417 2.420 Dividends to cash flow Cash dividends to total earnings ... dividends to total earnings 0.096 0.673 Dividends to sales Cash dividends to sales 0.014 0.166 Assets... Details on attendance of minority and controlling shareholders in shareholders' meetings Reports ... several sub-indices. Our empirical strategy follows Bebczuk (2005), who splits the general index of TDI into several sub-indices and constructs the TDI using public information on 65 non-financial...

Ngày tải lên: 02/01/2015, 17:33

... Anderson et al., 2004) and no relation (Bardard et al., 2004; Abbott et al., 2004), contingent upon practical situations As an expansion in personnel increases both the board’s overall professional ... 1996; Abbott et al., 2000; Chtourou et al., 2001; Abbott et al., 2004; Bedard et al., 2004) The guidelines stipulate that at least one of the indepedent directors should be an financial or accounting ... general model of prevailing board studies as a theoretical basis and set up three Board characteristics and quality of financial reporting 387 regression equations to explore the correlation between...

Ngày tải lên: 02/01/2015, 17:34

... earnings, both scaled by total assets (#6) and SIZE; TotalSales Segmenti COMPLEX ϭ N LN Segmenti TotalSales iϭ1 where TotalSales is company sales revenue for 2001 and Segmenti represents the sales for ... natural logarithm of total assets (#6); TRANSPARENCY ϭ descending decile rank of absolute value of residual from regression of annual returns on annual earnings (#18), and changes in annual earnings, ... measures of expertise utilized in Balsam et al (2003) However, Balsam et al (2003) defined expertise on a national rather than state basis An alternative interpretation of a positive association...

Ngày tải lên: 06/01/2015, 19:41

... (Garcı´a-Benau et al., 1993, p 300) Prado-Lorenzo et al (1995) analyzed the perceptions of Spanish auditors about mandatory rotation by using data collected from questionnaires Both individual auditors ... opening up today’s international audit policy arena to critical, but constructive analysis Finally, although Spanish academic accounting research is assuming a growing international prominence, ... Cameran et al., 2003, p 4) It is also stated that “the mandatory audit rotation rule does not seem to have had much impact on the level of competition in the mandatory audit segment” (SDA Universita´...

Ngày tải lên: 06/01/2015, 19:41

... market-to-book ratio defined as its market value of equity divided by book values LEV = A firm’s total assets less its book value divided by its total assets ROA = the firm’s return-on-asset ratio ... association between auditor independence and auditor tenure (e.g., Dopuch et al 2001; Geiger and Raghunandan 2002; Johnson et al 2002; Myers et al 2003) The importance of auditor tenure is also reflected ... fees on discretionary accruals, which are used as a proxy for earnings management (e.g., Francis and Ke 2002; Frankel et al 2002; DeFond et al 2002; Ashbaugh et al 2003; Chung and Kallapur 2003;...

Ngày tải lên: 06/01/2015, 19:42

... (Compustat data item 8); ΔREV = change in annual net revenue (Compustat data item 12); DA = discretionary accruals equal to the model residuals All variables are scaled by average total assets for ... the relation between auditor tenure and discretionary accruals Using the amount of discretionary accruals as a measure of earnings quality, both Johnson et al (2002) and Myers et al (2003) find ... auditor-client relationships may also be detrimental to audit quality Further, while we observe a positive relation between tenure and the use of discretionary accruals to meet or beat earnings in the...

Ngày tải lên: 06/01/2015, 19:42

... Walker et al above In stark contrast to other studies using accruals as a measure of earnings quality, Nagy finds earnings quality improves after the switch, although for only the smaller half ... Florida Auditor General’s Office In accordance with Florida statutes, State Auditor General Office personnel use a checklist to review audited financial statements and audit reports annually ... government auditing standards, generally accepted accounting principles, and Rules of the Auditor General Using these data, we are able to compare financial reporting quality across the rotation...

Ngày tải lên: 06/01/2015, 19:43

... 15 per cent of the total number of listed companies, the firmschosen account for almost 90 per cent of total market capitalization andalmost 80 per cent of the total market turnover Previous efforts ... trans-parency on market valuation.Accounting information and market-related data are obtained fromDatastream and Bloomberg Accounting data are based on the firms’fiscal year ends Firm market values and other ... on firms’ fiscal years Accounting variables are annual values based on firms’ fiscal years. Trang 13based on monthly data for 2002 We then use geometric averaging tocalculate annual values.4 Results...

Ngày tải lên: 06/01/2015, 19:46

... primary products They all vary in productive technology and international tradability Empirical Implementation Our research strategy is based on identifying fundamental determinants that explain ... dividends paid out to shareholders in Poland Trang 12Data description The financial data comes from the ISI Emerging Market database and the annual reports of the companies listed on the WSE The ... and Vishny (1986) and Allen et al (2000) note that institutional investors prefer to own shares of firms making regular dividend payments, and argue that large institutional investors are more...

Ngày tải lên: 06/01/2015, 19:47

... deflated by to-tal assets in the previous period (A) Toto-tal accruals were calculat-ed as the difference between the change in current assets and the change in cash and cash equivalents, less ... the discretionary accruals are the portion “unex-plained” (error) of total accruals In its abundant replication in subsequent studies, several changes were proposed in these models, especially with ... Othman and Zeghal (2006), companies presenting growth in their operations, tend to have large values of accruals So, the market-to-book (MTB) variable, calculated by the market capitalization at...

Ngày tải lên: 06/01/2015, 19:48

... Kingdom (Bauer et al., 2004), Germany (Drobetz et al., 2004), Russia (Black, 2001), Korea (Black et al., 2006), the United States (Gompers et al., 2003), and several emerging markets (Klapper and ... Therefore, when analyzing the relationship between returns and corporate governance, it is important to correct for these effects (see Bauer et al., 2004; Bebchuk et al., 2004; Gompers et al., 2003) ... New Zealand d AZL Fiducional, The Netherlands Received 27 September 2005; accepted 22 May 2007 Available online 16 August 2007 Abstract Employing a unique data set provided by Governance Metrics...

Ngày tải lên: 06/01/2015, 19:48

... long-term, spatially-sparse, land-based tidal gage data and near-global satellite altimeter data available since 1992 (Bindoff et al., 2007, p 411) Scientists disagree as to whether or not the ... change on Miami-Dade County, and a compendium of adaptation resources The South Florida RPC is also working with local planning officials to launch a long-range regional plan to be called "Vision ... the Intergovernmental Panel on Climate Change (IPCC) in its Climate Change 2007 report range from 0.6 to 2.6 feet (Meehl et al., 2007) An early analysis by the U.S Environmental Protection Agency...

Ngày tải lên: 21/10/2022, 18:13

... cultural subsystems, using respectivelytechnical, political and cultural interventions The rational problem-solvingapproach only deals with technical interventions We recognize that politicaland ... 20students’ competences in theory-based BPS The business problems to besolved typically had a significant technical-economic content However, thishandbook deals with the conceptual and technical setup of ... moregeneral social science research methodology They give the methodology for devel-analysing, describing and explaining that what is, focusing on the develop-ment of (usually general) knowledge...

Ngày tải lên: 24/07/2023, 06:54

... will automatically consider all three-dimensional superfields to be real 2.3 Scalar multiplet 15 2.3 Scalar multiplet The simplest representation of supersymmetry is the scalar multiplet described ... superspace odyssey Symmetry principles, both global and local, are a fundamental feature of modern particle physics At the classical and phenomenological level, global symmetries account for many ... supersymmetric; these include models that may be finite (the maximally supersymmetric theories) At the present time there is no direct experimental evidence that supersymmetry is a fundamental symmetry...

Ngày tải lên: 17/03/2014, 14:38

... commercially available MOSFET (TN-502RD) and microMOSFET (TN-502RDM), manufactured by Best Medical Canada Ltd, (Ottawa, Canada) The microMOSFET is a commercial name for the MOSFET dosimeter with ... a periodical TLD calibration to take into account the change in sensitivity due to radiation damage [11] MOSFET dosimetry – Metal oxide semiconductor field effect transistor (MOSFET) detectors ... small physical size of mm × mm and 1.5 mm thick This physical size is about half the size of the standard MOSFET dosimeter In order to verify the possibility to use the MOSFET and microMOSFET...

Ngày tải lên: 03/05/2014, 19:06

... both analytical and numerical analysis of magnetic fields and forces, his research interests include novel numerical modeling methods and applications, especially in acoustics, mechanical-acoustic ... Thermal and Particle Diffusion 87 Introduction 87 Spatial Discretizations and Electrical Networks for Thermal and Particle Diffusion 88 TLM Algorithm for a 1-D Link-line Nodal ... example is the equivalent electrical network The use of electrical network models in mechanics is well established There are direct analogues between springs, masses, and dampers on one side...

Ngày tải lên: 05/05/2014, 17:21

... nuclei are occasionally also present in upper epithelial layers of severe reactive and inflammatory change (al- Saleh et al 1995; Bulten et al 1996; Kruse et al 2001; Pirog et al 2002) The expression ... the DNA sequence Similarly fluorescence-based detection methods are also available Formerly, the ISH method was widely used to detect microbial DNA, e.g., the viral DNA of HPV (Nagai et al 1987) ... (Cameron et al 2002; Negri et al 2003; Ishikawa et al 2003; Murphy et al 2004) ACIS is positive for CEA, in contrast to CEA-negative microglandular hyperplasia, tubal metaplasia or endometriosis...

Ngày tải lên: 12/05/2014, 16:59

... frontoparietal network, including the parietal, mesio-frontal, prefrontal, parieto-tem­ poral, precuneus, and posterior cingular cortex are disproportionately disturbed (Laureys, 2004; Laureys et al. , ... (Bekinschtein et al. , 2004; Boly et al. , 2004, 2008; Laureys et al. , 2004b; Schiff et al. , 2005) Perhaps most importantly, there is evidence that patients in MCS retain higher functional connectivity between ... Scale — Intelligible verbalizationa — Vocalization/oral movement — Oral reflexive movement — None Communication Scale — Functional: Accurateb — Non-functional: Intentionala — None Arousal Scale...

Ngày tải lên: 12/05/2014, 17:05