iii—deemed inclusions from pre 1987 earnings and profits

... governance and earnings management: a survey of literature J Appl Bus Res 29 (2), 391–418 Marra, A., Mazzolab, P., Prencipea, A., 2011 Board monitoring and earnings management pre- and post-IFR ... preventing earnings management Literature review 2.1 Corporate governance mechanism and earnings management The occurrence of the agency problem results from the separation of ownership and control ... directors are unlikely to take earnings manipulation when earnings fall below the threshold Liu and Lu (2007) investigate the relation between earnings management and corporate governance in the...

Ngày tải lên: 12/06/2014, 19:37

... offered by Butler (2000) and Broendsted and Elkjaer (2001) who, following Boland et al (1994) and Pentland (1995), recognize the narrow focus of extant perspectives on knowledge and recommend a view ... the development, implementation and use of systems to informate organizational actors and automate business processes (Checkland and Howell, 1998) However, Boland et al (1994) argue that information ... adopted for the present study (Guba and Lincoln, 1994) Accordingly, a qualitative, interpretive, case-based 146 research strategy was implemented (see Lincoln and Guba, 1985 and Butler, 1998)...

Ngày tải lên: 20/12/2013, 19:15

... with a mix of theory and evidence from both the U.S states and countries Our theory is based on the macroeconomic banking model in Holmstrom and Tirole (1997) Morgan, Rime, and Strahan (2003) use ... relating predetermined measures of financial structure and regulation to subsequent economic growth and stability (Demirgüç-Kunt and Levine, 2002; Levine, 1999; Claessens, DemirgüçKunt and Huizinga, ... Demirgüç-Kunt, A., and R Levine 2002 Financial Structure and Economic Growth: A Cross Country Comparison of Banks, Markets, and Development Cambridge, Mass.: MIT Press Demsetz, R S., M R Saidenberg, and P...

Ngày tải lên: 16/02/2014, 10:20

... flows, accruals and earnings We also predict cross-sectional variation in the relative forecast-abilities and correlations The predictions are tested both in- and out­ of-sample and are generally ... contractual use of accounting earnings and implications for the inclusion of cash flow forecasts in earnings and the relative abilities of earnings and cash flows to forecast future earnings Section models ... flows, accruals and earnings Section compares the relative abilities of earnings and operating cash flows to predict future operating cash flows It also compares average predicted earnings, operating...

Ngày tải lên: 18/02/2014, 01:20

... chromone A10 and phenylpyrone A6, have not previously been reported as products of plant-specific type III PKSs Notably, OKS and PCS from A arborescens, PKS from P indica, aloesone synthase from R palmatum ... different PKS family genes have been cloned from the genus Hypericum Chalcone synthase (CHS) and benzophenone synthase have been cloned from both H androsaemum [24] and H perforatum [25] In addition, ... dark glands of H perforatum [12] The presence of emodin in only the dark glands in H perforatum suggests that emodin biosynthesis may take place in the glands [12] The restriction of HpPKS2 expression...

Ngày tải lên: 18/02/2014, 18:20

... regulation and expression, as full-length and truncated isoforms of di-, mono- and nonglycosylated proteins are only detectable with antibodies recognizing the C-terminal region and produce altered expression ... with PrPC from cattle where the antibodies SAF34 and P4 strongly stained the di-glycosylated band, and mAbs 6H4, SAF60, SAF70 and SAF84 showed the highest staining with the overlapping bands of ... Immunoblot analysis and diagrammatic presentation of PrPC bands obtained from three different regions of sheep brains (A) Immunodetection of PrPC derived from cortex (c), cerebellum (cb) and brain stem...

Ngày tải lên: 19/02/2014, 02:20

... IV and V blades and b-strands (1–6) from the internal b-sheet of the b-sandwich domain The last four amino acids of the native sequence at the C-terminus and the His-tag protrude from the b-sandwich ... strand is located between strands and Although the antiparallel pattern of both b-sheets is preserved, the network of loops connecting the strands is complicated; six loops connect b-strands from ... extracellular invertase from T maritima [62], exo-inulinase from A awamori [51], fructan-1-exohydrolase from Cichorium intybus [72], invertase from S occidentalis [59] and cell wall invertase from Arabidopsis...

Ngày tải lên: 06/03/2014, 00:21

... CBM45 domains could represent a truly ancient SBD and, perhaps, be one of the first CBMs dedicated to starch binding Expression and purification of CBM45s from potato GWD and Arabidopsis AMY3 In ... be derived from an endosymbiosis of a red alga, with following loss of photosynthetic capacity [29] The CBM45s are present as tandem domains in the N-terminal part of StGWD and AtAMY3 and separated ... Isoforms of GWD and AMY3 from the green algae Chlamydomonas reinhardtii (CreGWD) and Micromonas (MiGWDb, MpGWDb and MpAMY3; Doc S1) contained only one identifiable CBM45 domain Whether this represents...

Ngày tải lên: 06/03/2014, 00:21

... hydrocarbons, and nitrogen oxides from automobiles The Act was adjusted in 1977 to delay and relax some standards, impose similar requirements on trucks, and mandate vehicle inspection and maintenance ... Republic of China on the Prevention and Control of Air Pollution” (1987) , and the “Detailed Rules and Regulations for the Law of the People’s Republic of China on the Prevention and Control of Air ... Standards in Argentina, New Zealand, and East Asia, 1994 147 In-Service Vehicle Emission Standards in Poland, 1995 148 In-Service Vehicle Emission Standards for Inspection and Maintenance Programs in...

Ngày tải lên: 06/03/2014, 16:20

... the U.S Army Training and Doctrine Command (TRADOC) and was conducted in RAND Arroyo Center’s Force Development and Technology Program RAND Arroyo Center, part of the RAND Corporation, is a federally ... scattered throughout the island, centered in Kotte in the southwest and in Kandy in the central highlands, and a predominantly Hindu Tamil Kingdom in the north of the island, centered in Jaffna See ... from the LTTE, the JVP sought to target Sri Lankans who were relatively moderate on the Tamil question In 1987, a JVP cadre tossed a hand grenade at President Jayawardene and Prime Minister Premdasa...

Ngày tải lên: 06/03/2014, 16:20

... kinase from Anaeromyxobacter sp Fw109-5 (GI:121539501), the predicted glutamatedependent NAD(+) synthase from Strongylocentrotus purpuratus (GI:115971088) and the asparagine synthase from Desulfovibrio ... W3A1, 1O96 [3] a- and b-ETF chains are shown as magenta and blue cartoons FAD and AMP are shown as yellow and orange sticks, respectively Conserved Leub195 ⁄ 194 for human and W3A1 ETFs, respectively, ... domains II and III in human (A) and Methylophilus methylotrophus W3A1 (B) ETFs PDB codes: human, 1EFV [1]; W3A1, 1O96 [3] a- and b-ETF chains are shown as magenta and blue cartoons and sticks...

Ngày tải lên: 07/03/2014, 05:20

... folding factors is present These chaperones and folding enzymes can catalyze slow folding steps, prevent unproductive interactions with other proteins or prevent proteins from getting trapped ... leading to mis- Protein folding and oligomerization – ER and cytosol folding and often aggregation Hsp70(-like) chaperones present in all cellular compartments help to prevent this, keeping newly ... formation of collagen [70] and the maturation of transferrin [71], and CypB binds and affects HIV Gag and the HIV capsid protein p24 [72,73] Although complexes between PPIases and other folding factors...

Ngày tải lên: 07/03/2014, 06:20

... the different CGTase preparations from A11 and BM was Table Degree of derivatization of the CGTases from A11 and BM obtained with different protein ⁄ itaconic anhydride ratios and remaining cyclization ... pronounced with the CGTase from BM The immobilized and the CLIP CGTase from A11 were more stable than the native enzyme in the pH ranges from to and to 11, whereas the immobilized and Fig Effect of temperature ... (solid line) and CD8-imprinted CLIP CGTase (dashed line) activity at pH 6.0 The CGTases were from A11 (A) and BM (B) CLIP CGTases from BM showed higher stability in the ranges from to and to 11...

Ngày tải lên: 07/03/2014, 10:20

... (VPS) from the primitive vascular plant Psilotum nudum (Psilotaceae) [16], benzophenone synthase (BPS) from Hypericum androsaemum (Hyperiaceae) [17], ALS from Rh palmatum (Polygonaceae) [12], and ... described previously [11–13] Acknowledgements This work was supported by the PRESTO program from the Japan Science and Technology Agency, Grant-in-Aid for Scientific Research (nos 18510190 and 17310130), ... The catalytic triad (Cys164, His303, and Asn336), and the active site residues 197, 215, 256, 265 and 338 (numbering in M sativa CHS) are indicated by #, and residues for the CoA binding by +...

Ngày tải lên: 07/03/2014, 10:20

... certain autonomy and independence from the Extract from “Julian Schnabel – Sculptures, 1982 – 1998” Downloaded from www.marenzi.com All text © Luca Marenzi 2003 From painting to sculpture and back again ... substance and invisibility FOOTNOTES From the Madrid Notebook~, 1978, reproduced in Julian Schnabel, C.VJ Nicknames of Maitre d’s and Other Excerpts from Lfe, Random House, New York, 1987, p.146 ... sense of Extract from “Julian Schnabel – Sculptures, 1982 – 1998” Downloaded from www.marenzi.com All text © Luca Marenzi 2003 From painting to sculpture and back again scale and bulk he wants...

Ngày tải lên: 07/03/2014, 14:20

... HFC emissions from the refrigeration and air con­ ditioning sector result from the manufacturing process, from leakage and service over the opera­ tional life of the equipment, and from disposal ... emissions resulting from the use of refrigeration, air con­ ditioning, and fire suppression equipment HFCs and PFCs may be released from equipment leaks throughout their operating life or from catastrophic ... method requires data from inventories, purchase and service records, and the full and proper charges of equipment It includes emissions from equipment operation, servicing, and dis­ posal The Simplified...

Ngày tải lên: 08/03/2014, 19:20

... the MALDITOF mass maps from the 60 kDa band were also present in the mass map from the 78-kDa band, suggesting that the 60-kDa band represents a fragment of the 78-kDa band Similar related forms ... 60-kDa band as analysed by SDS/PAGE The relationship between the major 78 kDa and minor 60 kDa gel bands were investigated by in-gel digestion and peptide mass fingerprinting All peptide signals present ... the kininogens was only successful from the 42-kDa band of wolffish kininogen (XLVQPGVLI…, Table 1) The major bands of both kininogens and also the 60-kDa band of cod kininogen were found to be...

Ngày tải lên: 08/03/2014, 23:20

... away from clear-cutting and towards selective felling and the use of cuttings; and the emergence in the mid-1990s of demands for forest certification (Forest Stewardship Council (FSC) and ISO standards) ... manufacturing, running between and 14 per cent in the US, and exceeds other commodity sectors like chemical and allied products and plastics (Butner and Stapley, 1997, p.155-6) In Finland, the capital investment ... further in a press and dryer section The fibre suspension is made in a stage called stock preparation The paper moves from the ‘wet end’ to the ‘dry end’, with headbox, wire, presses and dryers...

Ngày tải lên: 09/03/2014, 00:20

... Kelly and others (2012) Sample Collection, Laboratory Methods, and Quality Assurance The methods used to collect, prepare, and analyze samples and to assure the quality of the data are presented ... Setting and Data‑Collection Sites The environmental setting of the McKenzie River basin and a discussion of sampling sites in the basin have been previously reported in McCarthy and others (2009) and ... This report presents data obtained from SPMD and POCIS samplers deployed as part of a cooperative study being conducted by the U.S Geological Survey and EWEB This report is dynamic, and additional...

Ngày tải lên: 14/03/2014, 20:20

... international standards and in comparison to other transition countries This was due to such factors as the virtual absence of inherited fortunes, and relatively equal division of both rural land and privatized ... trillion USD thousand thousand thousand good 30 20 10 4.7 0.0 USD 100,000 World Source: James Davies, Rodrigo Lluberas and Anthony ... thousand thousand thousand good 20 15.5 13.9 10 USD 100,000 World Source: James Davies, Rodrigo Lluberas and...

Ngày tải lên: 15/03/2014, 07:20