lucas et al 2001 on deaf

... However, they can be calculated from the exact geometry of the experimental setup (Gyalog et al. , 1995; Morita et al. , 1996) In conclusion, although the general two-dimensional stick-slip behavior ... simulation of a silicon tip on the Si(111) × surface (Landman et al. , 1989a,b) These simulations also predict nanoneck formation for other tip–sample systems, in particular for metal–metal contacts ... the tip, a metal film can be evaporated onto the cantilever (Carpick et al. , 1996a) or alternatively thin films such as Te on (Howald et al. , 1995) or self-assembling monolayers (Ito et al. , 1997)...

Ngày tải lên: 25/12/2013, 23:18

... permission of the copyright owner Further reproduction prohibited without permission Reproduced with permission of the copyright owner Further reproduction prohibited without permission Reproduced ... permission of the copyright owner Further reproduction prohibited without permission Reproduced with permission of the copyright owner Further reproduction prohibited without permission Reproduced ... permission of the copyright owner Further reproduction prohibited without permission Reproduced with permission of the copyright owner Further reproduction prohibited without permission Reproduced...

Ngày tải lên: 06/01/2015, 19:44

... greatest on central incisors, and decreases posteriorly hwL' CENTRAL INCISOR DISTAL PREMOLAR MESIAL LINGUAL LABIAL RPQQ \ WTAL MESIAL LINGUAL BUCCAL DISTAL MESIAL W U BUCCAL XII Continuity ... anterior teeth: mesiolabial labioincisal mesiolingual linguoincisal distolabial mesioincisal distolingual distoincisal Line angles of posterior teeth: mesiobuccal bucco-occlusal mesiolingual linguo-occlusal ... only a tooth to its mesial to contact The places where the teeth touch are called contact areas These proximal contact areas are normally between the mesial surface of one tooth and the distal...

Ngày tải lên: 12/05/2014, 17:30

... = ∞ for all n ≥ or other exists a natural number n0 such that Park et al Journal of Inequalities and Applications 2011, 2011:104 http://www.journalofinequalitiesandapplications.com/content/2011/1/104 ... Applications 2011, 2011:104 http://www.journalofinequalitiesandapplications.com/content/2011/1/104 Page of for all a ∈ A Consider the set X := {h | h : A → A} and introduce the generalized metric on ... from (3.4) we conclude that c2T(d) = T(c)d2 for all c, d ∈ A Park et al Journal of Inequalities and Applications 2011, 2011:104 http://www.journalofinequalitiesandapplications.com/content/2011/1/104...

Ngày tải lên: 20/06/2014, 22:20

... found strong evidence for association with one marker, D1S490, by all the TDT methods used Haplotype analysis not only can increase the power to detect association but also can be used to localise ... Available online http://arthritis-research.com/content/4/2/084 tion in any one of these genes could be responsible for the observed linkage Association is the nonrandom cosegregation of alleles ... populations are descended from a small founder group and that repeated recombinations over generations reduce the shared chromosomal segments to very small regions Therefore, in order to detect...

Ngày tải lên: 09/08/2014, 03:24

... Vol No Matteson et al Bongartz T, Sutton AJ, Sweeting MJ, Buchan I, Matteson EL, Montori V: Anti-TNF antibody therapy in rheumatoid arthritis and the risk of serious infections and malignancies ... malignancies Systemic review and meta-analysis of rare harmful effects in randomized controlled trials JAMA 2006, 295:2275-2286 Stern R, Wolfe F: Infliximab dose and clinical status: results of studies ... 31:1538-1545 Remicade label information [http://www.remicade.com/global/ hcp/hcp_PI.jsp] Lagakos SW: Time-to-event analyses for long-term treatments: The APPROVe trial N Engl J Med 2006, 355:113-117...

Ngày tải lên: 09/08/2014, 08:22

... World Health Organization and a number of other multilateral organizations and national public health authorities have endorsed SEPs as a simple method of reducing the risks for HIV transmission associated ... locales for the provision of addiction treatment, counseling, detoxification referral, or social services Further longitudinal research in this area is therefore needed This is of concern, particularly ... one potential course towards a more comprehensive societal response to reducing the health harms associated with injection drug use, and could also hold lessons for policymakers and health authorities...

Ngày tải lên: 11/08/2014, 18:20

... H, Jones A, Gallo RL, Gudmundsson GH, Hökfelt T, Jonsson AB, Agerberth B: Induction of the antimicrobial peptide CRAMP in the blood-brain barrier and meninges after meningococcal infection Infect ... Mansbach JM, Camargo CA Jr: Association between serum 25-hydroxyvitamin D level and upper respiratory tract infection in the Third National Health and Nutrition Examination Survey Arch Intern Med 2009, ... studied in curing rickets [8] If all human Vitamin D production is intra-epidermal, the academic question appears to be, how deep does UVC penetrate human epidermis? Campbell et al found evidence...

Ngày tải lên: 12/08/2014, 04:22

... separately for large firms (assets > trillion won), mid-sized firms (0.5 trillion won < assets ≤ trillion won), and small firms (assets ≤ 0.5 trillion won) firms The right set of charts provide an expanded ... Book value of assets Years Listed Leverage Sales Growth (5 yrs) Sales Growth (1 yr) R&D/Sales Advertising/Sales Exports/Sales PPE/Sales Capex/assets Capex/PPE EBIT/Sales EBIT/assets Market Share ... which together comprise Board Structure Subindex Sample excludes banks Large Firms (assets > trillion won) Mid-sized Firms (assets from 0.5-2 trillion won) Small Firms (assets ≤ 0.5 trillion won)...

Ngày tải lên: 02/01/2015, 17:32

... listed in Hong Kong, Cheung et al (2007) identified a positive relationship between the market value and the corporate governance index built based on the OECD Principles and the Code of Ethical Issues ... positive relationship between compliance with international good-practices regarding the board structure and operational performance represented by the rate of return on assets Bozec et al (2010), ... valuation multiples for the period 1980-1985 as a control group, the results did not reveal a significant relationship between current values of the ratio between the market value and the book value...

Ngày tải lên: 02/01/2015, 17:33

... relation (Beasley, 1996; Kao and Chen, 2004), negative relation ( Xie et al. , 2003; Anderson et al. , 2004) and no relation (Bardard et al. , 2004; Abbott et al. , 2004), contingent upon practical ... theoretical basis and set up three Board characteristics and quality of financial reporting 387 regression equations to explore the correlation between board composition and the quality of financial ... literature on correlation between board composition and the quality of financial reporting, together with the practical institutional situation in China, we categorized board composition into three...

Ngày tải lên: 02/01/2015, 17:34

... accruals is estimated with the modified Jones (1991) cross-sectional model (DeFond and Jiambalvo 1994; Francis et al 1999; Becker et al 1998) This requires the estimation of a cross-sectional regression ... distribution are obtained by ranking the remaining firms on their Abnormal Accruals Abnormal Accruals is the abnormal component of total accruals estimated with the Jones crosssectional model ... (DeZoort and Salterio 2001) , greater focus on concerns that are critical for the quality of financial reporting, and more structured discussion on reporting quality (McDaniels et al 2002), to...

Ngày tải lên: 02/01/2015, 17:34

... discretionary accruals, and more specifically, reduces extreme positive discretionary accruals However, we find no relation between pre-client general experience and negative discretionary accruals ... magnitude of discretionary accruals overall, as well as extreme negative discretionary accruals Pre-listing audit firm tenure also constrains extreme negative discretionary accruals.3 Finally, our post-listing ... studies investigate the relation between audit firm tenure and earnings quality in the U.S setting These studies use discretionary accruals (Johnson et al 2002; Myers et al 2003), restatements (Stanley...

Ngày tải lên: 06/01/2015, 19:41

... discretionary accruals are constrained as audit partner tenure increases, consistent with Chi et al (2011) We also find that discretionary accruals become less extreme and positive discretionary ... studies investigate the relation between audit firm tenure and earnings quality in the U.S setting These studies use discretionary accruals (Johnson et al 2002; Myers et al 2003), restatements (Stanley ... return on assets in year t-1, calculated as the ratio of income before discontinued operations and extraordinary items to total assets TACt, ∆SALESt, ∆ARt, and PPEt are scaled by lagged total...

Ngày tải lên: 06/01/2015, 19:41

... Stanton, 1978; Healy and Lys, 1986; Pong, 1999; Wolk et al. , 2001; Sullivan, 2002; Chaney et al. , 2003; Chen et al. , 2007; Kohlbeck et al. , 2008; Asthana et al. , 2009) This supply-side focus is ... misalignment in more traditional terms by focusing on conditions that have the potential to create conflict between auditors and client management; these include changes in management, discretionary ... international accounting firms (e.g., Gilling and Stanton, 1978; Pong, 1999; Wolk et al. , 2001) The Iranian audit market is substantially different from this characterization In Iran, the removal of...

Ngày tải lên: 06/01/2015, 19:41

... Round Honesty - No Rotation a b c d e Dishonesty - No Rotation Honesty - Rotation Dishonesty - Rotation 10 11 12 13 14 15 16 17 18 19 20 Round Honesty - No Rotation   Dishonesty - No Rotation Honesty ... Auditor Rotation; Professional Skepticism; Audit Quality; Game Theory   I INTRODUCTION We test whether the effects of auditor rotation on audit quality depend upon the mental frame (Hanson 2011) with ... experimental session, as summarized in Figure At the beginning of each session, participants receive written instructions, which are also read aloud All laboratory materials contain neutral, non-contextual...

Ngày tải lên: 06/01/2015, 19:41

... performance on nondiscretionary accruals (Dechow et al 1995; Kothari et al 2005), we include cash flow to control for the nondiscretionary component of accruals, which is not extracted by 23 our accrual ... discretionary and non-discretionary accruals and that the apportionment cannot be observed, our measure estimates discretionary accruals Following Dechow et al (1995), we calculate total accruals ... both based on the assumption that the model indicates non-discretionary accruals They assume non-discretionary accruals as a component of total accruals for an estimation period, which is not (or...

Ngày tải lên: 06/01/2015, 19:42

... differentiating between short and long auditor tenure We, however, also conduct analyses on different cut-off points Association between Discretionary Accruals and Non-audit Fees We evaluate the association ... et al (2003) (hereafter ALM) use a more refined measure of discretionary accruals and not find a statistically significant association between non-audit fees and positive discretionary accruals ... fiscal year is 2001, if fiscal year is 2000 34 Table Regression Results on the Association between Positive Discretionary Accruals (PREDCA) and Audit Fee Metrics using Interaction Term for Fee Metrics...

Ngày tải lên: 06/01/2015, 19:42

... higher quality Empirical evidence on the joint effects of competition on price and quality is sparse and mixed (Kranton 2003; Kallapur et al 2009) Prior research shows that, when the ban on advertising ... ratification in 2006—have a subsequent restatement Additional Analysis: Abnormal Accruals Prior studies in a variety of contexts have used client discretionary accruals as the proxy for audit quality ... additional analysis, we use clients’ abnormal accruals as another measure of audit quality Although using accruals measures as a proxy for audit quality is subject to many limitations (Ball 2009),...

Ngày tải lên: 06/01/2015, 19:42

... Section outlines theoretical considerations and the central research question Section describes the research design, and Section reports the empirical results Section provides additional analyses, ... research 11 We scale all the variables in regression (1) by total assets in year t-1 to reduce potential heteroskedasticity The nondiscretionary accruals deflated by the total assets (NDACC) for ... audit partner rotation on audit quality (Carey and Simnett 2006; Chen et al 2008; Chi et al 2009).3 However, audit partner rotation differs considerably from audit firm rotation; although the former...

Ngày tải lên: 06/01/2015, 19:43