inhomogeneous evidence from the chondrites

... shows the results for the association between social support and time spent on LTPA For the engage-ment group, the highest level of the material dimension and the intermediate level of the emotional/information ... protecmotiva-tion results from a perceived threat and the desire to avoid the potential negative outcome In other words, the motivation is related to the health and aesthetic benefits that a physical ... associated with whether or not individuals had pursued any LTPA in the previous two weeks in either the engagement or maintenance situation However, the intermediate tertile of the emotional/information

Ngày tải lên: 14/08/2014, 08:20

... belong to the ANTP class, one to the HNF class, four to the LIM class, five to the POU class, 33 to the PRD class, five to the SINE class, and six to the TALE class (Table 1) This represents the first ... [5,17,37-45] Alter-natively, the Cnidaria could have diverged from the Bilateria after the origin of the class founder genes (for example, the ancestral ANTP class gene, the ancestral PRD class gene, ... of the ANTP class overall, and the monophyly of a Hox-related sub-class within the ANTP sub-class The Bayesian analysis also sup-ports the monophyly of the Hox-related subclass However, on the

Ngày tải lên: 14/08/2014, 16:21

... moresignificantly driving the relation To perform the analyses, the overallCGIscores are replaced in the regression models with the scores from thefive survey sub-indices In their study on the association ... in the followingsections describing the robustness tests Furthermore, we examine therelation between each of the five sub-indices of the CGI and marketvaluation to test whether any one of these ... used asthe performance indicator The results are also robust to the number ofsurvey questions used in the index, up to a random reduction of 10 of the 86 questions Of the five categories of the OECD

Ngày tải lên: 02/01/2015, 17:33

... database6 for the period from 1996 to 2004 For each of the companies included in the sample, the audit firm and the related tenure were traced either from the above data sources or from the Taccuino ... the impact of the IFRS adoption.5The data were collected from consolidated financial statements retrieved from two sources: the Calepino dell'azionista for the period from 1985 to 1995; and the ... D.P.R 136/1975 The rule became effective for all listed companies in the mid-Eighties1 The original version of the regulation (which was the one in place in the period used for the empirical analysis

Ngày tải lên: 06/01/2015, 19:41

... perspective” to the audit, they may not be as competent or experienced as the prior auditor, at least in the short-term Alternatively, if the EC and PCAOB are correct in their assertions, then audit ... First, for the outgoing auditor, there is no evidence of lower-quality audits due to shirking in the final-year engagement However, there is some evidence of abnormally higher fees, as the final-year ... which the appointment term was on a three year basis, renewable two times (the so called “3+3+3” rule) Their focus is on the auditor’s incentives to be reappointed at the end of the first and the

Ngày tải lên: 06/01/2015, 19:41

... quality, the extent of the fresh view is less than that of the latter because of the potential knowledge transfer and staff sharing within the audit firm Thus, it is not clear whether the results from ... Most of the financial data used in the present study are available from the KIS Value database The data for audit hours and fees were drawn from statements of operating results filed with the Financial ... perspectives on the same issue Without empirical evidence, it is neither clear whether mandatory rotation would really ensure audit quality by strengthening auditor independence nor obvious whether the

Ngày tải lên: 06/01/2015, 19:43

... gain a better understanding and assess the generalizability of any lessons learned from the Korean experience to other national settings From the early 1970s the Korean economy experienced significant ... impacts associated with the fresh eyes of a new auditor, and the potential negative impacts arising from the loss of auditor familiarity with the client and the client’s industry The potential costs ... estimate the predicted nondiscretionary accruals by using the sectional model of the performance-matched modified Jones model, and then subtract these predicted nondiscretionary accruals from the

Ngày tải lên: 06/01/2015, 19:43

... moresignificantly driving the relation To perform the analyses, the overallCGIscores are replaced in the regression models with the scores from thefive survey sub-indices In their study on the association ... in the followingsections describing the robustness tests Furthermore, we examine therelation between each of the five sub-indices of the CGI and marketvaluation to test whether any one of these ... used asthe performance indicator The results are also robust to the number ofsurvey questions used in the index, up to a random reduction of 10 of the 86 questions Of the five categories of the OECD

Ngày tải lên: 06/01/2015, 19:46

... improvement leads to the highest ranking of governance level in current year rather than the other way round Table 9 shows the Pearson correlations among the variables employed in our study The variable ... over the sample period from 1999 to 2003 The second and third columns of the table show the correlations between each of these variables with our absolute governance scorecard and change of the ... effects in the simultaneous analysis On the one hand, since fixed effects and instrument variables are alternative approaches to address the endogeneity, using them together further mitigates the endogenous

Ngày tải lên: 06/01/2015, 19:48

... financial analysts The disclosure index was then weighted by the mean and the median of the users’ ranking of the importance of each of the items that made the index Due to variations in the importance ... financial analysts The disclosure index was then weighted by the mean and the median of the users’ ranking of the importance of each of the items that made the index Due to variations in the importance ... derived from the main source of disclosure ments, the General Presentation and Procedure Standard in Saudi Arabia, and formed thebasis for the mandatory disclosure index The annual reports of the

Ngày tải lên: 06/01/2015, 19:49

... by the borrower with theproviders of goods and works, and not by these Guidelines or the financingagreements No party other than the parties to the financing agreement shallderive any rights there ... see the effects of different procurement tools, the author cannotdisentangle the effects strictly derived from the compliance with the domestic laws andinternational regulation, as some of the ... theproject, as provided in the agreement The rights and obligations of Vietnam’sGovernment and the providers of goods and works for the project are governed by the bidding documents, and by the

Ngày tải lên: 11/07/2015, 10:14

... Finance Model under the agency theory assumption 2.2 Agency Theory 2.2.1 Introduction to Agency Theory Agency theory originates from the paper of Berle and Means (1932) on the separation between ... (1997), is “…the ways in which the suppliers of finance to corporations assure themselves of getting a return on their investments” (p.737) I limit the research scope of my thesis to The Simple ... provide little evidence on the sources of the increases in firm value In particular, it is unclear whether the benefits stem from higher expectations about future cash flows, from a lower cost

Ngày tải lên: 14/09/2015, 10:25

... respective company The certificate was issued by the joint stock companies When a trade was agreed upon by the buyer and the seller, they or their representatives went to the company in which the shares ... traded to transfer the ownership of shares from the seller to the buyer A new certificate of shares would then be issued for the buyer including the number of shares traded Also another certificate ... place, the bank would document the transaction and send the documentation to the publicly traded firm whose shares were traded The firms then would take the necessary procedures to transfer the

Ngày tải lên: 30/09/2015, 16:34

... insights into the environmental legal regulation in Vietnam and the impacts they have on the industry I.1 Research questions The thesis aims to answer the following questions, from the macro level ... situation for the environment but further research is needed The thesis is inspired by the idea of further research on the linkages that should be made on the industry specific basis rather than ... – grease money or the ‘envelope’ The inspectors received the money and turned a blind eye to the pollution as they are making a profit from the polluting operation They are then much concerned...

Ngày tải lên: 24/08/2013, 18:48

... reconstruct the surprise change in the target is to look at the difference between the average funds rate and the spot month rate on the day prior to the change, scaled up to reflect the number ... ms , τ The surprise computed in this way, therefore, is equal to the “true” surprise, plus the average targeting errors made later in the month, minus the scaled-up premium The first of these may ... change too much from one day to the next The only contamination is the day τ targeting error, and the revision in the expectation of future targeting errors.5 The expected component of the change...

Ngày tải lên: 06/03/2014, 02:21

... pattern: the recovery from the Great Contraction in the 1930s; the recovery after the recession of the early 1990s and the present recovery The present recovery is strikingly more tepid than the 1990s ... pattern: the recovery from the Great Contraction in the 1930s; the recovery after the recession of the early 1990s and the present recovery The present recovery is strikingly more tepid than the 1990s ... shows the quarterly path of GDP from the preceding peak to the trough of each business cycle and then the quarterly path of GDP from the trough for the same number of quarters that occurred in the...

Ngày tải lên: 06/03/2014, 19:20

... liquidity between the CDS and the bond Specifically, the degree of liquidity in the CDS market is proxied by the bid-ask spread of the CDS premium The higher this spread is, the lower the degree of ... leveraged positions The operations of the ECB seem to impair the informational content of bond prices as they relate to the actual credit risk of these assets The remainder of the paper is organised ... since the inception of the EMU.4 Our aim, however, is not to study the determinants of the CDS or the bond spread, but, rather, the determinants of the basis to test whether both markets reflect...

Ngày tải lên: 15/03/2014, 07:20

... Although the predicted aminoacid sequence had similarity with the sequences of mammalian TGase, the length of the cDNA was smaller than the length deduced from the molecular size of the purified ... after the last immunization, blood was collected from the heart For expression of the full-length cDNA in E coli, the same system was used except for the vector PCR was performed to insert the ... sequence determined from the CNBr fragment The asterisk indicates the stop codon Three amino acid residues of the catalytic triad are boxed The single and double lines indicate the putative Ca2+-...

Ngày tải lên: 17/03/2014, 23:20

... directly from the author IZA Discussion Paper No 5558 March 2011 ABSTRACT Wars and Child Health: Evidence from the Eritrean-Ethiopian Conflict* This is the first paper using household survey data from ... exposure to the war) and temporal (within a given region, the timing of whether a child was born during the war period) These variables are binary and indicate whether a child was born before the war ... regions would have been similar in the absence of the war Equation assumes that, apart from the war, there are no other events that might have coincided with the war and independently affected...

Ngày tải lên: 22/03/2014, 09:20

... that the main determinants of net interest margins are bank-specific factors, whereas others claim that the industry-specific factors are more important On the other hand, others believe that the ... reason, they doubted the effect of the lending channel Conversely, Kashyap and Stein (1995, 2000) provide evidence that this hypothesis does not hold if asymmetric information about the value of the ... Standard error in parentheses *** Significantly different from zero at the 1% level ** Significantly different from zero at the 5% level * Significantly different from zero at the 10% level 0.003...

Ngày tải lên: 22/03/2014, 17:20