A, ,,, (, 2004), , 1997, 2001, ,,,,,, China Academic Journal Electronic Publishing House. All rights reserved.

Save this PDF as:
 WORD  PNG  TXT  JPG

Size: px
Start display at page:

Download "A, ,,, (, 2004), , 1997, 2001, ,,,,,, China Academic Journal Electronic Publishing House. All rights reserved."

Transcription

1 A ( ) A,, :,,, (, 2004),,, 1997, 2001,,,,,,,?,,,,, (2002),,,,,,,,,,,,,,,, 47

2 A,, : ;,,,,,,,,, ( ) A tiase Bamber Tse ( 1989 ) Chambers Penman (1984) Gu L i (2007) Kross Schr2 oeder (1984), (CAR), : CAR i = a 0 + a 1 R lag + a 2 PUL + a 3 EPS + a 4 Express + a 5 S ize + a 6 M TB + a 7 A ud it + a 8 L EV + a 9 P red ict + a 10 S T + a 11 Exchange + 1. Givoly Palmon ( 1982 ), (CAR ), CAR: AR i, t = R i, t - R t CAR i 3 = t AR i, t = - 3, R i, t : i t ; R t : i t ; AR i, t : i t ; CAR i : i t,,, [ - 3, 3 ] 2., 1984 Chambers Penman (Reporting Lag) (,, 2004;,, 2006;,,, 2006), R lag i = RD a te i - EstiD a te i : R lag i i ; RD ate i i ; EstiD ate i i,,,,,, Givoly Palmon (1982), Chambers Penman (1984), (2006) (2004),,,, (CAR) 3.,, :, ;, (2006 ) 11 3 ; (2006 )

3 ,,,,,,,,,, ( Ex2 p ress) (Predict),, A shton W illingham Elliott ( 1987 ) Basu ( 1997 ) Chambers Penman (1984) Givoly Palmon (1982) Kross Schroe2 der (1984) (2006) (2006), (Audit, 1, 0) (MTB, ) ( Size, ) ( PUL, ) (LEV, ) ( EPS, ) ( Exchange, 1, 0) ST ( ST, ST 1, 0) ( ) , 2984, ( 1),,,,, A % % % % % % % % % % % % % % % % M icrosoft Excel 2007 SPSS STATA 10,, Excel, SPSS STATA , :, (R lag > 0) ;, (R lag = 0) ;, (R lag < 0) 2 2 (CAR) , CSMAR 49

4 (CAR) , 70%, 20%, 10%, ( ),,,, (2006 ) ( 2),,,,,,, ( ), Pearson Spearman (, ),,, CAR, CAR > = 0 CAR < 0, 3 :, CAR (1) :, CAR 50 10%, ; (2) : CAR < 0, CAR,, CAR 1% ; CAR > = 0,, CAR, ( ), CAR (1) :, CAR 5%,, (2) : CAR < 0,, CAR 1% ; CAR > = 0,, CAR, CAR (1) : CAR,,, (2) : CAR < 0, CAR 1%,,,,, CAR, ; CAR > = 0,, CAR, CAR, : CAR,

5 , ; MTB CAR,, ; CAR > = 0 CAR,, (CAR > = 0),, 3 CAR > = 0 CAR < 0 CAR > = 0 CAR < 0 Constant R lag PUL EPS Size MTB 5149E E Audit LEV E E Predict ST Exchange E - 06 Exp ress R - squared Adjusted R - squared F - Vaule ,,,,,,,, : EA i, t ( ) = R lag i, t A ud it i, t S ize i, t + 4 L EV i, t + 5 EPS i, t + 6 PUL i, t + 7 A ud itqua t i, t + 8 DUA i, t + 9 IDR i, t + 11 ( EA),,,, Bhattacharya (2003), Bhattacharya (2003), : ACC i, t = CA i, t - CL i, t - CASH i, t + STD i, t - DEP i, t + TP i, t EA i, t = ACC i, t / TA i, t- 1, EA i, t = t i, ACC i, t = t i, CA i, t = t i, CL i, t = t i, CASH i, t = t i, STD i, t = t i, DEP i, t = t i, TP i, t = t i, TA i, t - 1 = t - 1 i 21 ( Reporting Lag),, (Audit, ), 51

6 (Auditquat, 1, 0) (,, 2006), ( IDR, ) (DUA, 1, 0) (, 2004) (Chow Wong - Boren, 1987) (Meek Roberts Gray, 1995 ) (B radbury, 1992 ) ( ) 1., ( 4) 25,, 22175,,,,,, 4 R lag R lag > < R lag < = < R lag < = R lag < = ( 5) :, 1%, %,, 2005 ( ),,,, 1%,,,,, 1%, ;, 1%,, 2005, (2004) ;,, (2004), Constant R lag Audit Size LEV , 52

7 EPS PUL Auditquat DUA IDR R - squared Adjusted R - squared ( ) OLS ( 6),, 5%,,,, ;,, ( 7),,,,, ( ), ( ),,,,,, EPS, 6 1 /4 2 /4 3 /4 4 /4 Constant R lag Audit Size LEV PUL Auditquat DUA IDR observations R - squared Adjusted R - squared ,, EPS ( 7) 2005 EPS, 53

8 7 EPS ( ),,,,,, ( 8),,,,, 10%, 5%,,,,,,, 8 Constant R lag Size LEV PUL Auditquat DUA EPS IDR R - squared Adjusted R - squared observations ( ) ( ) OLS, : EA i, t = 0 + j NUM ( j) + + j = - 25, - 20, - 15, - 10, - 5, - 1, 1, 5, 10, 15, 20, 25, NUM j, ( ) j, 1, 0 ( 9) : 25, 5%,, t Constant NUM NUM NUM NUM NUM NUM NUM Audit Auditquat DUA

9 t PUL IDR EPS Size LEV R - squared Adjusted R - squared Durbin - W atson stat A ,,, : ( ) CAR, ( ) CAR, CAR, CAR ;,, 25, ,,,,,,,, :., 4: , 8: , 8: , , , 4: 9 15,, , 2: 19 24, ( ), 1: 13 21, , 11: A shton R. H., J. J. W illingham, et al An Emp irical Analysis of Audit Delay. Journal of Accounting Research, B lackwell Publishing L im ited: A tiase R. K., L. S. Bamber, et al Timeliness of financial reporting, the firm size effect, and stock p rice reactions to annual earnings announcements. Contemporary Accounting Research, 5 ( 2) : Ball R. S. P. Kothari and A. Robin The Effect of International Institutional Factors on Properties of Accounting Earn2 ing. Journal of Accounting and Econom ics, 29: 1-51 Basu S The conservatism p rincip le and the asymmetric timeliness of earnings. Journal of Accounting and Econom ics, 24 (1) : 3-37 Bhattacharya U, Daouk H. and W elkerm The World Price of Earning Opacity. The Accounting Review, 78 ( 3) : Chambers A. E. and Penman S. H Timeliness of Reporting and the Stock Price Reaction to Earnings Announce2 ments. Journal of Accounting Research, Vol. 22 (1) : Givoly D. and Palmon D The Timeliness of Annual Earnings Announcement: Some Emp irical Evidence. The Account2 ing Review, July: Gu F. and J. Q. L i The Credibility of Voluntary D isclosure and Insider Stock Transactions. Journal of Accounting Re2 search, 45: (4) KrossW Earnings Announcement Time Lags. Journal of Business Research, Vol. 9: KrossW. and Schroeder D An Emp irical Investigation of the Effect of Quarterly Earnings Announcement Tim ing on Stock Returns. Journal of Accounting Research, 22:

10 under the new standard. The information content of m inority income also increased, and the increase is significantly higher than the information content in2 crease of other earnings components. Our results suggest that the imp lementation of the new accounting standards imp roves the information contents of con2 solidated financial statements. S igna ls of tim eliness of annua l reports: Ev idence from annua l reports of A - share Com pan ies W ang X iongyuan et al. B ased on the data of releasing time of the annual reports of A - share companies for 2004 and 2006, we exam ine the current - period signal of the time2 liness of annual report via the observation of the market reaction to it, and we also exam ine the future signal of the timeliness of annual report by checking the relation between the tim ing of annual report and next - period accounting information transparency. Our study finds that the timeliness of annual reports is significantly and negatively related to the market reaction. After controlling for the auditorπs op inion and earnings levelwe find that the timeliness is signif2 icantly and positively related to the next - period accounting information transparency, i. e., companies that release annual report earlier will have higher quality of information transparency and lower level of earnings management. This imp lies that various tim ing of disclosure delivers different signals of corpo2 rate information. Accoun ting Informa tion Tran sparency and Resources A lloca tion Eff ic iency: Theory and Em p ir ica l Ev idence Zhou Zhongsheng & Chen Hanw en Based on 1999 to 2004 all listed companies in Shanghai and Shenzhen stock market as samp le, this article studies accounting information transparency on the securities marketπs resources allocation efficiency through building a securitiesmarketπs resources allocation model. W e find there is a positive relationship between industryπs accounting information transparency and resources allocation in securities market. In addition, we find the comp lementary effect on resources allocation among accounting information transparency and p roperty right, p roduct marketπs competition. Issues on Corpora te Governance X ie Zhihua Abstract: This paper developed some new understandings against the conventional views on corporate governance goals, internal governance mechanism s, ex2 ternal governance and governance effects of incentive. These new understandings p rovide references to further imp rove corporate governance frameworks and effi2 ciency of corporate governance. M a ter ia l Flow Cost Accoun ting Ba sed on Env ironm en tm anagem en t and Its Applica tion Feng Q iaogen Environmental management accounting oriented to resource - saving focuses on environmentmanagement of enterp rises. A s one ofmost important parts of envi2 ronmental management accounting, material flow cost accounting (MFCA) may p lay a crucial role on environment management. The introduction ofmfca help s to integrate the business management and environment p rotection. This paper presents a case study on TNB, a famous pharmaceutical company. 94

T e s t e xp re s s i o n B o d y o f i f E xi t F i g u re 1 - F l o w c h art o f th e i f s tate m M u l ti S tate m s i n th e i f B o d y : L ik

T e s t e xp re s s i o n B o d y o f i f E xi t F i g u re 1 - F l o w c h art o f th e i f s tate m M u l ti S tate m s i n th e i f B o d y : L ik MQL4 COURSE By Coders guru w w w. f orex -t sd. c om -6- Loops & Decisions Part 2 ---------------------------- We l c o m e t o t h e s ix t h l e s s o n in m y c o u r s e a b o u t M Q L 4. I h o pe

More information

Application Note: Cisco A S A - Ce r t if ica t e T o S S L V P N Con n e ct ion P r of il e Overview: T h i s a p p l i ca ti o n n o te e x p l a i n s h o w to co n f i g u r e th e A S A to a cco m

More information

W Regional Cooperation in the Field of A u tom otiv e E ngineering in S ty ria Dr. Peter Riedler 2 9.1 1.2 0 1 1 i e n GmbH Graz B u s ines s S trategy S ty ria 2 0 2 0 H is tory 1 9 9 4 1 9 9 5 1 9 9

More information

Accounting Information and Stock Price Reaction of Listed Companies Empirical Evidence from 60 Listed Companies in Shanghai Stock Exchange

Accounting Information and Stock Price Reaction of Listed Companies Empirical Evidence from 60 Listed Companies in Shanghai Stock Exchange Journal of Business & Management Volume 2, Issue 2 (2013), 11-21 ISSN 2291-1995 E-ISSN 2291-2002 Published by Science and Education Centre of North America Accounting Information and Stock Price Reaction

More information

AN EVALUATION OF SHORT TERM TREATMENT PROGRAM FOR PERSONS DRIVING UNDER THE INFLUENCE OF ALCOHOL 1978-1981. P. A. V a le s, Ph.D.

AN EVALUATION OF SHORT TERM TREATMENT PROGRAM FOR PERSONS DRIVING UNDER THE INFLUENCE OF ALCOHOL 1978-1981. P. A. V a le s, Ph.D. AN EVALUATION OF SHORT TERM TREATMENT PROGRAM FOR PERSONS DRIVING UNDER THE INFLUENCE OF ALCOHOL 1978-1981 P. A. V a le s, Ph.D. SYNOPSIS Two in d ep en d en t tre a tm e n t g ro u p s, p a r t ic ip

More information

H ig h L e v e l O v e r v iew. S te p h a n M a rt in. S e n io r S y s te m A rc h i te ct

H ig h L e v e l O v e r v iew. S te p h a n M a rt in. S e n io r S y s te m A rc h i te ct H ig h L e v e l O v e r v iew S te p h a n M a rt in S e n io r S y s te m A rc h i te ct OPEN XCHANGE Architecture Overview A ge nda D es ig n G o als A rc h i te ct u re O ve rv i ew S c a l a b ili

More information

ZHEJ IANG SOC IAL SC IENCES

ZHEJ IANG SOC IAL SC IENCES 2008 9 No. 9, 2008 ZHEJ IANG SOC IAL SC IENCES 2008 9 Sep., 2008 : 3 6 2459,( ) ;,,,,, ; ( 310029), ( 100101),,, (, 2006), 2003 2007, 3000,, 2003 36% 2007 48% (, 2008),,, (J ia and Zhao, 2002) Zhang (2006),

More information

An Em p ir ica l Study on O ptima l Hedge Ra tio and Hedg ing Performance on Crude O il Futures. FANG Hong, CHEN Yong

An Em p ir ica l Study on O ptima l Hedge Ra tio and Hedg ing Performance on Crude O il Futures. FANG Hong, CHEN Yong , (, 100083 : (OLS (B - VAR ( ECM ( ECM - GARCH 4 ECM - GARCH, ECM - GARCH : ; ; ; ; : F224 : A : 1002-9753 (2008 01-0125 - 06 An Em p ir ica l Study on O ptima l Hedge Ra tio and Hedg ing Performance

More information

Auditor Industry Specialisation, Brand Name Auditors and Financial Reporting Lag

Auditor Industry Specialisation, Brand Name Auditors and Financial Reporting Lag Auditor Industry Specialisation, Brand Name Auditors and Financial Reporting Lag Ayoib Che-Ahmad, Shamharir Abidin School of Accountancy, Universiti Utara Malaysia Abstract It is important to understand

More information

I n la n d N a v ig a t io n a co n t r ib u t io n t o eco n o m y su st a i n a b i l i t y

I n la n d N a v ig a t io n a co n t r ib u t io n t o eco n o m y su st a i n a b i l i t y I n la n d N a v ig a t io n a co n t r ib u t io n t o eco n o m y su st a i n a b i l i t y and KB rl iak s iol mi a, hme t a ro cp hm a5 a 2k p0r0o 9f i,e ls hv oa nr t ds eu rmv oedye l o nf dae cr

More information

Put the human back in Human Resources.

Put the human back in Human Resources. Put the human back in Human Resources A Co m p l et e Hu m a n Ca p i t a l Ma n a g em en t So l u t i o n t h a t em p o w er s HR p r o f essi o n a l s t o m eet t h ei r co r p o r a t e o b j ect

More information

SCHOOL PESTICIDE SAFETY AN D IN TEG R ATED PEST M AN AG EM EN T Statutes put into law by the Louisiana Department of Agriculture & Forestry to ensure the safety and well-being of children and school personnel

More information

1.- L a m e j o r o p c ió n e s c l o na r e l d i s co ( s e e x p li c a r á d es p u é s ).

1.- L a m e j o r o p c ió n e s c l o na r e l d i s co ( s e e x p li c a r á d es p u é s ). PROCEDIMIENTO DE RECUPERACION Y COPIAS DE SEGURIDAD DEL CORTAFUEGOS LINUX P ar a p od e r re c u p e ra r nu e s t r o c o rt a f u e go s an t e un d es a s t r e ( r ot u r a d e l di s c o o d e l a

More information

Evalua tion for the Suitability of Underground Space Exploitation and Utilization Based on AHP

Evalua tion for the Suitability of Underground Space Exploitation and Utilization Based on AHP 6 4 Vol. 6 20108 Chinese Journal of Underground Space and Engineering Aug. 2010 AHP 3 1, 2, 1, 2, 3, 2, 1, 2 (1., 200092; 2., 200092; 3., 213003) :,,,,,,A rcgis, : ;;; ; A rcgis : TU990. 3: A : 1673-0836

More information

14 1 ( ) Vol. 14 No JOURNAL OF HUNAN UN IVERSITY OF TECHNOLOGY SOC IAL SC IENCE ED ITION Feb. 2009

14 1 ( ) Vol. 14 No JOURNAL OF HUNAN UN IVERSITY OF TECHNOLOGY SOC IAL SC IENCE ED ITION Feb. 2009 14 1 ( ) Vol. 14 No. 1 2009 2 JOURNAL OF HUNAN UN IVERSITY OF TECHNOLOGY SOC IAL SC IENCE ED ITION Feb. 2009 (, 150018) : 20,, : ; ; ; ;?,?,,,,, [ 1 ]4,, [ 1 ]4,,,, 17,, 13,,, [ 2 ], 16,, [ 1 ]4 17, (

More information

: B84 : A : (2010) Klehe Latham (2006)

: B84 : A : (2010) Klehe Latham (2006) ( ) JOURNAL OF SHANDONG NORMAL UN IVERSITY(Humanities and Social Sciences) 2010 55 1 ( 228 ) 2010 Vol. 55 No. 1 ( General No. 228) Rasch 3 1, 2, 2, 2 ( 1.,, 250014; 2.,, 116029 ) : Rasch,,,,, : Rasch ;

More information

Positioning 40 and 100 GbE in data center inter-sw itch l ink ap p l ications and 40GbE PM D recom m endations Adam Carter, Cisco Al essan dro B arb ieri, Cisco 1 m Data Center inter-s w itc h l ink ap

More information

i n g S e c u r it y 3 1B# ; u r w e b a p p li c a tio n s f r o m ha c ke r s w ith t his å ] í d : L : g u id e Scanned by CamScanner

i n g S e c u r it y 3 1B# ; u r w e b a p p li c a tio n s f r o m ha c ke r s w ith t his å ] í d : L : g u id e Scanned by CamScanner í d : r ' " B o m m 1 E x p e r i e n c e L : i i n g S e c u r it y. 1-1B# ; u r w e b a p p li c a tio n s f r o m ha c ke r s w ith t his g u id e å ] - ew i c h P e t e r M u la e n PACKT ' TAÞ$Æo

More information

Journal of Internet Banking and Commerce

Journal of Internet Banking and Commerce Journal of Internet Banking and Commerce An open access Internet journal (http://www.icommercecentral.com) Journal of Internet Banking and Commerce, April 2016, vol. 21, no. 1 The Effect of Accounting

More information

ACE-1/onearm #show service-policy client-vips

ACE-1/onearm #show service-policy client-vips M A C E E x a m Basic Load Balancing Using O ne A r m M ode w it h S ou r ce N A T on t h e C isco A p p licat ion C ont r ol E ngine Goal Configure b a s ic l oa d b a l a nc ing (L a y er 3 ) w h ere

More information

Lehman Brothers UK Holdings Limited In Administration

Lehman Brothers UK Holdings Limited In Administration www.pwc.co.uk Lehman Brothers UK Holdings Limited In Administration Joint Administrators progress report for the period 29 September 2013 to 28 March 2014 24 April 2014 Contents Section 1 Purpose of the

More information

CALCULATING THE EFFECT OF EMPLOYEE STOCK OPTIONS ON DILUTED EPS

CALCULATING THE EFFECT OF EMPLOYEE STOCK OPTIONS ON DILUTED EPS CALCULATING THE EFFECT OF EMPLOYEE STOCK OPTIONS ON DILUTED EPS Warrick van Zyl Lecturer School of Accountancy University of the Witwatersrand Johannesburg 2000 South Africa +27844524983 warrick.vanzyl@wits.ac.za

More information

Chart 1: Macroeconomic Indicators Macedonia

Chart 1: Macroeconomic Indicators Macedonia Fakultät für Wirtschaftsw L ehrstuhl für I nternatio nale Wirtschaftsb ez iehung en P ro f. D r. H o rst B rez inski The P er s p ec t i v es o f E U A c c es s i o n o f t he F o r m er Y u g o s l a

More information

IronPort Gateway Security Products The Leader in Communication Security Reiner Baumann IronPort Systems The Principles of Industry Leadership A n a l y s t L e a d e r s h i p R e c o g n i z e d a s t

More information

B R T S y s te m in S e o u l a n d In te g r a te d e -T ic k e tin g S y s te m

B R T S y s te m in S e o u l a n d In te g r a te d e -T ic k e tin g S y s te m Symposium on Public Transportation in Indian Cities with Special focus on Bus Rapid Transit (BRT) System New Delhi 20-21 Jan 2010 B R T S y s te m in S e o u l a n d In te g r a te d e -T ic k e tin g

More information

The Stock Market s Reaction to Accounting Information: The Case of the Latin American Integrated Market. Abstract

The Stock Market s Reaction to Accounting Information: The Case of the Latin American Integrated Market. Abstract The Stock Market s Reaction to Accounting Information: The Case of the Latin American Integrated Market Abstract The purpose of this paper is to explore the stock market s reaction to quarterly financial

More information

Accounting Conservatism: A Study of Market-Level and Firm-Level Explanatory Factors 1

Accounting Conservatism: A Study of Market-Level and Firm-Level Explanatory Factors 1 Accounting Conservatism: A Study of Market-Level and Firm-Level Explanatory Factors 1 Jingjing Xu 2 and Changjiang Lu 3 Fudan University Abstract This paper investigates the factors affecting the conservatism

More information

Morningstar Document Research

Morningstar Document Research Morningstar Document Research FORM8-K EMC INSURANCE GROUP INC - EMCI Filed: May 11, 2016 (period: May 11, 2016) Report of unscheduled material events or corporate changes. The information contained herein

More information

Software Quality Requirements and Evaluation, the ISO 25000 Series

Software Quality Requirements and Evaluation, the ISO 25000 Series Pittsburgh, PA 15213-3890 Software Quality Requirements and Evaluation, the ISO 25000 Series PSM Technical Working Group February 2004 Dave Zubrow Sponsored by the U.S. Department of Defense Background

More information

Funding health care: The role of public and private and the role of the actuary

Funding health care: The role of public and private and the role of the actuary Funding health care: The role of public and private and the role of the actuary Alva ro Castro-Gutiérrez and Giovanna Ferrara Sw itzerland In te r na tion a l He a lth Se m in a r 27th ICA, Cancun 2002

More information

The Business Case for D om aink ey s I d ent ified M ail Andy Spillane V ic e P r es ident, Y ah o o! M February 13, 2006 ail 1 Fighting Spam & Email Abuse R eq uir es a M ulti-fac eted Appr o ac h DomainKeys

More information

L a h ip e r t e n s ió n a r t e r ia l s e d e f in e c o m o u n n iv e l d e p r e s ió n a r t e r ia l s is t ó lic a ( P A S ) m a y o r o

L a h ip e r t e n s ió n a r t e r ia l s e d e f in e c o m o u n n iv e l d e p r e s ió n a r t e r ia l s is t ó lic a ( P A S ) m a y o r o V e r s i ó n P á g i n a 1 G U I A D E M A N E J O D E H I P E R T E N S I O N E S C E N C I A L 1. D E F I N I C I O N. L a h ip e r t e n s ió n a r t e r ia l s e d e f in e c o m o u n n iv e l d

More information

C o a t i a n P u b l i c D e b tm a n a g e m e n t a n d C h a l l e n g e s o f M a k e t D e v e l o p m e n t Z a g e bo 8 t h A p i l 2 0 1 1 h t t pdd w w wp i j fp h D p u b l i c2 d e b td S t

More information

Accounting Conservatism and Auditing Quality: an Applied Study. On Egyptian Corporations

Accounting Conservatism and Auditing Quality: an Applied Study. On Egyptian Corporations Accounting Conservatism and Auditing Quality: an Applied Study On Egyptian Corporations Sameh M. Reda Reyad College of Business and Finance, Ahlia University, PO box 10878, Manama, Bahrain. E-mail: samirad41@hotmail.com.

More information

M Mobile Based Clinical Decision Support System Bhudeb Chakravarti & Dr. Suman Bhusan Bhattacharyya Provider & Public Health Group, VBU-HL P S aty am C om puter S ervices L im ited Bhudeb_ C hak ravarti@

More information

EM EA. D is trib u te d D e n ia l O f S e rv ic e

EM EA. D is trib u te d D e n ia l O f S e rv ic e EM EA S e c u rity D e p lo y m e n t F o ru m D e n ia l o f S e rv ic e U p d a te P e te r P ro v a rt C o n s u ltin g S E p p ro v a rt@ c is c o.c o m 1 A g e n d a T h re a t U p d a te IO S Es

More information

Beverlin Allen, PhD, RN, MSN, ARNP

Beverlin Allen, PhD, RN, MSN, ARNP Pressure Ulcers & Nutritional Deficits in Elderly Long-Term Care Patients: Effects of a Comprehensive Nutritional Protocol on Pressure Ulcer Healing, Length of Hospital Stay & Health Care Charges Beverlin

More information

Unit 16 : Software Development Standards O b jec t ive T o p r o v id e a gu ide on ho w t o ac h iev e so f t wa r e p r o cess improvement through the use of software and systems engineering standards.

More information

Internationalization strategy of the SEPT Program Design of market-oriented training and ed u c ation p rod u c ts Utz D o r n b e r g e r ( Un i v e r s i ty o f L e i p zi g ) & N g u y e n T h i T h

More information

ASCENT TM Integrated Shipment Management

ASCENT TM Integrated Shipment Management ASCENT TM Integrated Shipment Management Software Solutions Production mail Shipping systems Copier systems Facsimile systems Mailing systems Management services Financial services Consulting Supplies

More information

CORSO AVANZATO DI NEGOZIAZIONE Un laboratorio intensivo per lo sviluppo e la pratic a d elle c apac ità neg oz iali Scotwork Italia S.r.l. C op y rig h t 2 0 0 6 1 O I m p l t l t z o l N o z n n l h l

More information

Harmonization of Indian Accounting Practices with IFRS- Analysis in terms of Cash flow Predictability and Persistence

Harmonization of Indian Accounting Practices with IFRS- Analysis in terms of Cash flow Predictability and Persistence International Journal of Computational Engineering & Management, Vol. 6 Issue 3, May 203 5 Harmonization of Indian Accounting Practices with IFRS- Analysis in terms of Predictability and Persistence Shobana

More information

Workload Management Services. Data Management Services. Networking. Information Service. Fabric Management

Workload Management Services. Data Management Services. Networking. Information Service. Fabric Management The EU D a t a G r i d D a t a M a n a g em en t (EDG release 1.4.x) T h e Eu ro p ean Dat agri d P ro j ec t T eam http://www.e u - d a ta g r i d.o r g DataGrid is a p ro j e c t f u n de d b y th e

More information

Collaboration in Public H e alth be tw e e n U niv e rs ity of H e id e lbe rg and U niv e rs ity of D ar e s S alaam How t h e c oop e r a t i on e m e r g e d Informal c ont ac t s from e arly 1 9

More information

«С e n tra l- A s ia n E le c tric - P o w e r C o rp o ra tio n», JS C

«С e n tra l- A s ia n E le c tric - P o w e r C o rp o ra tio n», JS C J o in t - s t o c k c o m p C E N T R A L - A S IA N E L E C T R IC P O W a n y E R C O R P O R A T IO N I n t e r n a l A u d i t P O L IC Y o f J o in t - S t o c k C o m p a n y C E N T R A L - A S

More information

D The Joint Master of Science eg ree C ou rse in V eterinary P u b l ic H eal th ( MScVPH), F U -C MU Dr. L e rt ra k S ri k i t j a k a rn R e g i o n a l C e n t re f o r V e t e ri n a ry P u b l i

More information

The Relationship between Financial Accounting Information and Market Values of Quoted Firms in Nigeria

The Relationship between Financial Accounting Information and Market Values of Quoted Firms in Nigeria The Relationship between Financial Accounting Information and Market Values of Quoted Firms in Nigeria Adaramola Anthony Olugbenga, Department of Banking and Finance, Faculty of Management Sciences, Ekiti

More information

A n d r e w S P o m e r a n tz, M D

A n d r e w S P o m e r a n tz, M D T e le h e a lth in V A : B r in g in g h e a lth c a r e to th e u n d e r s e r v e d in c lin ic a n d h o m e A n d r e w S P o m e r a n tz, M D N a tio n a l M e n ta l H e a lth D ir e c to r f

More information

Intraday Timing of Management Earnings Forecasts: Are Disclosures after Trading Hours Effective?

Intraday Timing of Management Earnings Forecasts: Are Disclosures after Trading Hours Effective? Intraday Timing of Management Earnings Forecasts: Are Disclosures after Trading Hours Effective? Soo Young Kwon* Korea University Mun Ho Hwang Korea University Hyun Jung Ju Korea University * Corresponding

More information

UNDERSTANDING FLOW PROCESSING WITHIN THE CISCO ACE M ODULE Application de liv e r y pr odu cts can distr ib u te tr af f ic to applications and w e b se r v ice s u sing v ar y ing le v e ls of application

More information

Ma teria ls to fix p osters to the b oa rd s will b e p rovid ed b y the organization at the Conference site.

Ma teria ls to fix p osters to the b oa rd s will b e p rovid ed b y the organization at the Conference site. Dear Participant, We would like to welc ome you to the 2nd International Conference on Biodegradable Polymers and Sustainable Composites (BIOPOL-2009) a nd wish you a pleasant stay in our city. Below you

More information

US 20020072350A1 (19) United States (12) Patent Application Publication (10) Pub. No.: US 2002/0072350 A1 Fukuzato (43) Pub. Date: Jun.

US 20020072350A1 (19) United States (12) Patent Application Publication (10) Pub. No.: US 2002/0072350 A1 Fukuzato (43) Pub. Date: Jun. US 20020072350A1 (19) United States (12) Patent Application Publication (10) Pub. No.: US 20020072350 A1 Fukuzato (43) Pub. Date: Jun. 13, 2002 (54) BACKUP METHOD OF APPLICATIONS OF PORTABLE CELLULAR PHONE

More information

STOCK PRICE REACTION TO ANNUAL EARNINGS ANNOUNCEMENT IN BOMBAY STOCK EXCHANGE

STOCK PRICE REACTION TO ANNUAL EARNINGS ANNOUNCEMENT IN BOMBAY STOCK EXCHANGE IMPACT: International Journal of Research in Business Management (IMPACT: IJRBM) ISSN(E): 2321-886X; ISSN(P): 2347-4572 Vol. 2, Issue 5, May 2014, 25-30 Impact Journals STOCK PRICE REACTION TO ANNUAL EARNINGS

More information

Bewährte Six Sigma Tools in der Praxis

Bewährte Six Sigma Tools in der Praxis Frankfurt School of Finance & Management 2. ProcessLab-Workshop 03.2.2008, 8h Bewährte Six Sigma Tools in der Praxis A. Raab BB Certified GE Commercial Finance Agenda Intro Teaser Vortrag Break Out Sessions

More information

STUDY THE RELATIONSHIP BETWEEN INVESTMENT OPPORTUNITIES AND EARNINGS STABILITY OF FIRMS IN TEHRAN SECURITIES EXCHANGE

STUDY THE RELATIONSHIP BETWEEN INVESTMENT OPPORTUNITIES AND EARNINGS STABILITY OF FIRMS IN TEHRAN SECURITIES EXCHANGE 2014 Vol. 4 (S4), pp. 24482455/Parvin and Mehrdad STUDY THE RELATIONSHIP BETWEEN INVESTMENT OPPORTUNITIES AND EARNINGS STABILITY OF FIRMS IN TEHRAN SECURITIES EXCHANGE Parvin Nafei 1, 2 and *Mehrdad Ghanbari

More information

Professor Eli Bartov. Ph.D. Seminar, Fall 2006 B10.4311.01: EQUITY VALUATION & ACCOUNTING DATA

Professor Eli Bartov. Ph.D. Seminar, Fall 2006 B10.4311.01: EQUITY VALUATION & ACCOUNTING DATA Professor Eli Bartov Ph.D. Seminar, Fall 2006 B10.4311.01: EQUITY VALUATION & ACCOUNTING DATA 1. Format The class format will be as follows: (i) (ii) In each class we will cover 2-4 published and/or working

More information

P R E F E I T U R A M U N I C I P A L D E J A R D I M

P R E F E I T U R A M U N I C I P A L D E J A R D I M D E P A R T A M E N T O D E C O M P R A S E L I C I T A O A U T O R I Z A O P A R A R E A L I Z A O D E C E R T A M E L I C I T A T с R I O M O D A L I D A D E P R E G O P R E S E N C I A L N 034/ 2 0

More information

The Journal of Applied Business Research July/August 2009 Volume 25, Number 4

The Journal of Applied Business Research July/August 2009 Volume 25, Number 4 Corporate Reputation And Earnings Quality Christopher Luchs, Ball State University, USA Marty Stuebs, Baylor University, USA Li Sun, Ball State University, USA ABSTRACT Investor confidence and the quality

More information

Does Accounting Quality Change Following a Switch from U.S. GAAP to IFRS? Evidence from Germany. Stephen Lin* William Riccardi Changjiang (John) Wang

Does Accounting Quality Change Following a Switch from U.S. GAAP to IFRS? Evidence from Germany. Stephen Lin* William Riccardi Changjiang (John) Wang Does Accounting Quality Change Following a Switch from U.S. GAAP to IFRS? Evidence from Germany Stephen Lin* William Riccardi Changjiang (John) Wang Florida International University January 2012 *corresponding

More information

Campus Sustainability Assessment and Related Literature

Campus Sustainability Assessment and Related Literature Campus Sustainability Assessment and Related Literature An Annotated Bibliography and Resource Guide Andrew Nixon February 2002 Campus Sustainability Assessment Review Project Telephone: (616) 387-5626

More information

Assistant Professor William E. Simon Graduate School of Business Administration, University of Rochester, 1999-2005

Assistant Professor William E. Simon Graduate School of Business Administration, University of Rochester, 1999-2005 Vita Joanna S. Wu January 2012 William E. Simon Graduate School of Business Administration Tel: (585) 275 5468 University of Rochester Fax: (585) 442 6323 Rochester, NY 14627 wujo@simon.rochester.edu Academic

More information

III Bienal de Autismo Página 1 / 43

III Bienal de Autismo Página 1 / 43 III Bienal de Autismo Página 1 / 43 A Direcção da APPDA N ort e dá -v os as B oas V in das à I I I B ien al de Au t is m q u e es t a corres p on da à s v os s as ex p ect at iv as com o t em a em deb

More information

Bonn Declaration on Regional Cooperation in Quality Assurance in Higher Education Adopted on 20 June 2007 during the Conference Enhancing Quality Across Borders R egional Cooperation in Quality Assurance

More information

Introduction. 15.511 Corporate Accounting Summer 2004. Professor SP Kothari Sloan School of Management Massachusetts Institute of Technology

Introduction. 15.511 Corporate Accounting Summer 2004. Professor SP Kothari Sloan School of Management Massachusetts Institute of Technology Introduction 15.511 Corporate Accounting Summer 2004 Professor SP Kothari Sloan School of Management Massachusetts Institute of Technology June 7, 2004 1 Session 1: Agenda Administrative matters Discussion

More information

3 k t h R e m e A c c e s s b t t t V T T c h t h p V T. Cl ic e ot rad io ut on nex o PN unnel yp e and oose e ap rop riat e PN unnel Int erfac e. 4.

3 k t h R e m e A c c e s s b t t t V T T c h t h p V T. Cl ic e ot rad io ut on nex o PN unnel yp e and oose e ap rop riat e PN unnel Int erfac e. 4. C i s c o P r o f i l e C o n t a c t s & F e e d b a c k H e l p Cisc o SM B Sup p ort Assist ant Configure ASA/PIX as Easy VPN Server or Client H om e > W ork W it h M y Sec urit y D ev ic es > Cisc

More information

CHAPTER I INTRODUCTION

CHAPTER I INTRODUCTION CHAPTER I INTRODUCTION 1.1 Background Earnings figure, notwithstanding its several definitions, has been widely considered as one of the most referred to figures in companies financial statements. Sadka

More information

Funded organisation performance monitoring framework: Information for organisations funded through Service Agreements

Funded organisation performance monitoring framework: Information for organisations funded through Service Agreements Funded organisation performance monitoring framework: Information for organisations funded through Service Agreements Department of Health and Human Services December 2015 To receive this publication in

More information

S E 5/9. Checks & Forms for. BIS Software www.bisformsdivision.com 888.629.9640

S E 5/9. Checks & Forms for. BIS Software www.bisformsdivision.com 888.629.9640 BTM MO _TH ER SAFE PO SS 89 70 DEN E. H VE AMPD R FA 303-, C EN X; 74 O AV 30 0-62 8023 E. 3-22 06 1 0-74 24 IBIL ITIE S ST AT DA TE E RE FE RE NC E DAT AC E CO UN T NU CO DE ME NT MBE R DE SC DA TE RIPT

More information

G S e r v i c i o C i s c o S m a r t C a r e u ي a d e l L a b o r a t o r i o d e D e m o s t r a c i n R ل p i d a V e r s i n d e l S e r v i c i o C i s c o S m a r t C a r e : 1 4 ع l t i m a A c

More information

T ra d in g A c tiv ity o f F o re ig n In s titu tio n a l In v e s to rs a n d V o la tility

T ra d in g A c tiv ity o f F o re ig n In s titu tio n a l In v e s to rs a n d V o la tility T ra d in g A c tiv ity o f F o re ig n In s titu tio n a l In v e s to rs a n d V o la tility V. Ravi Ans human Indian Ins titute of Manag ement B ang alore Rajes h Chakrabarti Indian S chool of Bus ines

More information

How to Successfully Integrate with ERP and Expense Management Systems

How to Successfully Integrate with ERP and Expense Management Systems Treasury and Trade Solutions Citi Commercial Cards Innovation, Efficiency, Simplicity. 2015 Commercial Cards Conference May 18-20, 2015 How to Successfully Integrate with ERP and Expense Management Systems

More information

Association Between Accounting Conservatism and Return on Investment in Listed Companies on Tehran Stock Exchange

Association Between Accounting Conservatism and Return on Investment in Listed Companies on Tehran Stock Exchange World Applied Sciences Journal 23 (9): 1140-1145, 2013 ISSN 1818-4952 IDOSI Publications, 2013 DOI: 10.5829/idosi.wasj.2013.23.09.879 Association Between Accounting Conservatism and Return on Investment

More information

1. Oblast rozvoj spolků a SU UK 1.1. Zvyšování kvalifikace Školení Zapojení do projektů Poradenství 1.2. Financování 1.2.1.

1. Oblast rozvoj spolků a SU UK 1.1. Zvyšování kvalifikace Školení Zapojení do projektů Poradenství 1.2. Financování 1.2.1. 1. O b l a s t r o z v o j s p o l k a S U U K 1. 1. Z v y š o v á n í k v a l i f i k a c e Š k o l e n í o S t u d e n t s k á u n i e U n i v e r z i t y K a r l o v y ( d á l e j e n S U U K ) z í

More information

, FD I 3. 80% 2. 22% 8. 91% 3. 29%,, %,

, FD I 3. 80% 2. 22% 8. 91% 3. 29%,, %, 2003 5 140 JOU RNAL O F ZHON GNAN UN IV ERS IT Y O F ECONOM ICS AND LAW. 5. 2003 B imonth ly Serial. 140 1 2 (1., 430060; 2., 430070) : 20 90 : ; FD I; ; ; : C924. 24 : A : 100325230 (2003) 0520090206

More information

Lecture 8: Stock market reaction to accounting data

Lecture 8: Stock market reaction to accounting data Lecture 8: Stock market reaction to accounting data In this lecture we will focus on how the market appears to evaluate accounting disclosures. For most of the time, we shall be examining the results of

More information

The Financial Performance (Profitability) and Corporate Governance Disclosure in the Annual Reports of Listed Companies of Bangladesh

The Financial Performance (Profitability) and Corporate Governance Disclosure in the Annual Reports of Listed Companies of Bangladesh Journal of Economics and Business Research, ISSN: 2068-3537, E ISSN (online) 2069 9476, ISSN L = 2068 3537 Volume XVII, No. 2, 2011, pp. 103-117 The Financial Performance (Profitability) and Corporate

More information

MONTANA CHILD SUPPORT GUIDELINES Worksheet A

MONTANA CHILD SUPPORT GUIDELINES Worksheet A Worksheet A Worksheets included in this calculation: Cause/Case Num ber A 9 B 9 Mother's name Father's name Children for whom this calculation is made: Name Date of Birth Name Date of Birth ALL AMOUNTS

More information

<?xml version="1.0" encoding="utf-8"?> <soapenv:envelope xmlns:soapenv="http://schemas.xmlsoap.org/soap/envelope/"

<?xml version=1.0 encoding=utf-8?> <soapenv:envelope xmlns:soapenv=http://schemas.xmlsoap.org/soap/envelope/ Applicazioni Java W S con Ax is sistema di tr ac c iab il ità ag r o al imen tar e Ing. Mario G.C.A. Cimino M.G.C.A.Cimino, Applicazioni Java-W S con Ax is, D ipar t ime nt o d i I ng e g ne r ia d e ll

More information

Pathways for teaching SPELLING

Pathways for teaching SPELLING Pathways for teaching SPELLING Early spelling Learning to spell is a cumulative activity and children generally demonstrate proficient word recognition skills before they secure comparable accuracy in

More information

; (B. F. Sk inner) (M. D avid M errill) (CD T ) Jonassen) : 1. , Tsinghua Tongfang Optical Disc Co., Ltd. All rights reserved.

; (B. F. Sk inner) (M. D avid M errill) (CD T ) Jonassen) : 1. , Tsinghua Tongfang Optical Disc Co., Ltd. All rights reserved. 2003 10 ( 126 ) [ ] 1003-1553 (2003) 10-0011- 06 1 2, (1., 050091; 2., 510631) [ ] (R. M. Gagn, 1916-2002, ),,, 20 80,,,,, : ( ) ; ( ) ; ( ) ; ( ) [ ] ; ; [ ] G40-057 [ ] A,,, 2. 60,,,, 3.,, 20 80,,, (Edgar

More information

UAE Rent Inflation & Impact on the Job Market

UAE Rent Inflation & Impact on the Job Market RESEARCH UAE Rent Inflation & Impact on the Job Market United Arab Emirates 2005 UAE Rent Inflation & Impact on the Job Market EXECUTIVE SUMMARY Recent increases in accommodation rentals across the UAE

More information

proxy cert request dn, cert, Pkey, VOMS cred. (short lifetime) certificate: dn, ca, Pkey mod_ssl pre-process: parameters->

proxy cert request dn, cert, Pkey, VOMS cred. (short lifetime) certificate: dn, ca, Pkey mod_ssl pre-process: parameters-> Overview of the New S ec u rity M od el WP6 Meeting V I D t G R I D C o nf er enc e B r c el o ne, 1 2-1 5 M y 2 0 0 3 Overview focus is on VOMS C A d e t il s r e in D 7. 6 Se cur it y D e sig n proxy

More information

Peach State Reserves 40 1(k) and 457 Plans

Peach State Reserves 40 1(k) and 457 Plans Peach State Reserves 40 1(k) and 457 Plans W hy save w ith Peach State Reserves? (PSR) Answer: 25% of your life could be spent in retirem ent You could leave em ploym ent with the state before you re vested

More information

( 3) ( needs),, (Nunan 1988a: b: 10-20, 1994) 2001)

( 3) ( needs),, (Nunan 1988a: b: 10-20, 1994) 2001) 2007 1 3,,,, : (1),, (2),,,, 3-5, / / ( 3),, (4) ; ; ( needs),, ( 1994) ( needs analysis),, / ( ) (Nunan 1988a: 74-84 1988b: 10-20, 1994) ( Frank 2000, 1994 ) ( 1996 ) ( 2002) (W eir, et al. 2001) 2000:

More information

Abnormal Audit Fees and Audit Opinion Further Evidence from China s Capital Market

Abnormal Audit Fees and Audit Opinion Further Evidence from China s Capital Market Abnormal Audit Fees and Audit Opinion Further Evidence from China s Capital Market Zanchun Xie a, Chun Cai a and Jianming Ye b,* a School of Accounting, Southwestern University of Finance and Economics,

More information

School of Business Prerequisite and CPT or OPT List

School of Business Prerequisite and CPT or OPT List COURSE NUMBER COURSE TITLE 1 ACCT 201 Principles of Financial Accounting BBA Program of Study First Prerequisite First Prerequisite or OPT Qualified 2 ACCT 202 Principles of Managerial Accounting BBA ACCT

More information

( F ructus Evod iae),

( F ructus Evod iae), 37 FENX I HUAXUE) ( 2009 2 2 Chinese Journal of Analytical Chem istry 237 241 1, 3 3 2, 3 1 1 1 1 (, 344000) 2 (, 100089) 3 (, 130023), (DESI2MS), 2, DESI2MS, 5, 2, 1. 5 m in,,,,, 1 ( F ructus Evod iae),,,

More information

P R E F E I T U R A M U N I C I P A L D E J A R D I M

P R E F E I T U R A M U N I C I P A L D E J A R D I M C O N T R A T O N 7 8 / 2 0 1 4 C o n t r a t o d e P r e s t a ç ã o d e S e r v i ç o s A d v o c a t í c i o s q u e e n t r e s i c e l e b r a m o M u n i c í p i o d e J A R D I M - M S e A IR E

More information

B I N G O B I N G O. Hf Cd Na Nb Lr. I Fl Fr Mo Si. Ho Bi Ce Eu Ac. Md Co P Pa Tc. Uut Rh K N. Sb At Md H. Bh Cm H Bi Es. Mo Uus Lu P F.

B I N G O B I N G O. Hf Cd Na Nb Lr. I Fl Fr Mo Si. Ho Bi Ce Eu Ac. Md Co P Pa Tc. Uut Rh K N. Sb At Md H. Bh Cm H Bi Es. Mo Uus Lu P F. Hf Cd Na Nb Lr Ho Bi Ce u Ac I Fl Fr Mo i Md Co P Pa Tc Uut Rh K N Dy Cl N Am b At Md H Y Bh Cm H Bi s Mo Uus Lu P F Cu Ar Ag Mg K Thomas Jefferson National Accelerator Facility - Office of cience ducation

More information

International Journal of Business and Social Science Vol. 6, No. 7; July 2015

International Journal of Business and Social Science Vol. 6, No. 7; July 2015 The Effect of Accounting Conservatism and its Impacts on the fair Value of the Corporation: an empirical study on Jordanian Public Joint-stock Industrial Companies Abstract Dr. Sa ad Al-Sakini Assistant

More information

i-pro M anagem ent Software ASC970 system Explanation of new functions for Ver. 8.0

i-pro M anagem ent Software ASC970 system Explanation of new functions for Ver. 8.0 i-pro M anagem ent Software ASC970 system Explanation of new functions for Ver. 8.0 Security System s B usiness D ivision Panasonic System N etw orks Co., Ltd. 2 ASE901 function (Option software for ASM

More information

The Role of Accounting Conservatism in a well-functioning Corporate Governance System

The Role of Accounting Conservatism in a well-functioning Corporate Governance System MPRA Munich Personal RePEc Archive The Role of Accounting Conservatism in a well-functioning Corporate Governance System Supreena Narayanan and Mike Burkart Stockholm School of Economics 3. February 2005

More information

Academic Appointment Susanna and Evans Y. Lam Professor of Business Administration Simon Business School, University of Rochester, since 2014.

Academic Appointment Susanna and Evans Y. Lam Professor of Business Administration Simon Business School, University of Rochester, since 2014. Vita Joanna S. Wu May 2014 Simon Business School Tel: (585) 275 5468 University of Rochester Fax: (585) 442 6323 Rochester, NY 14627 joanna.wu@simon.rochester.edu Academic Appointment Susanna and Evans

More information

IntИg r a ti o n d e s s o l u ti o ns IB M e t C i s c o : C o l l a b o r a ti o n e t C o m m u ni c a ti o ns U ni f i Иe s ( U C 2 ) Mathieu in tr at Sales Business ev elop ent anag er om unic at

More information

Understanding, Modelling and Improving the Software Process. Ian Sommerville 1995 Software Engineering, 5th edition. Chapter 31 Slide 1

Understanding, Modelling and Improving the Software Process. Ian Sommerville 1995 Software Engineering, 5th edition. Chapter 31 Slide 1 Process Improvement Understanding, Modelling and Improving the Software Process Ian Sommerville 1995 Software Engineering, 5th edition. Chapter 31 Slide 1 Process improvement Understanding existing processes

More information

Workload Management Services. Data Management Services. Networking. Information Service. Fabric Management

Workload Management Services. Data Management Services. Networking. Information Service. Fabric Management The EU D a t a G r i d I n f o r m a t i o n a n d M o n i t o r i n g S er v i c es The European D at ag ri d P roj ec t Team http://www.eu- d a ta g r i d.o r g DataGrid is a p ro j e c t f u n de d

More information

The relationship between Board Independence and Accounting Conservatism and the effect of the Financial Crisis

The relationship between Board Independence and Accounting Conservatism and the effect of the Financial Crisis Faculty of Economics & Business MSc Accountancy & Control 2013-2014 Master Thesis The relationship between Board Independence and Accounting Conservatism and the effect of the Financial Crisis Final version

More information

PSTN. Gateway. Switch. Supervisor PC. Ethernet LAN. IPCC Express SERVER. CallManager. IP Phone. IP Phone. Cust- DB

PSTN. Gateway. Switch. Supervisor PC. Ethernet LAN. IPCC Express SERVER. CallManager. IP Phone. IP Phone. Cust- DB M IPCC EXPRESS Product Solution (IPCC - IP Co n t a c t Ce n t e r ) E i n f ü h r u n g Ü b e r h u nd e r t M il l io ne n N u t ze r - P r o g no s e n zu f o l g e w e r d e n e s in d ie s e m J ah

More information

excellence in ever y sear c h we conduct. Biophar maceuticals Sales & Mar keting Human Resour ces

excellence in ever y sear c h we conduct. Biophar maceuticals Sales & Mar keting Human Resour ces A b o u t J D Fa r r e l l & A s s o c i a t e s We a r e w h a t w e r e p e a t e d ly d o. E x c e l l e n c e t h e n i s n o t a n a c t, bu t a h a b i t. A r i s t o t l e We u n d e r s t a n d

More information

SCO TT G LEA SO N D EM O Z G EB R E-

SCO TT G LEA SO N D EM O Z G EB R E- SCO TT G LEA SO N D EM O Z G EB R E- EG Z IA B H ER e d it o r s N ) LICA TIO N S A N D M ETH O D S t DVD N CLUDED C o n t e n Ls Pr e fa c e x v G l o b a l N a v i g a t i o n Sa t e llit e S y s t e

More information