Evidence is consistent

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  • April Klein finds a negative relation between audit committee independence and earnings management. 10 This finding is consistent with the idea that a lack of independence impairs the ability of boards and audit committees to monitor management. On the other hand, audit committees of corporate boards are typically not very active. They usually meet just a few (two or three) times a year.

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  • In many developed nations, significant progress has been made in reducing direct discharges of pollutants into water bodies, primarily through increased treatment of industrial wastewater before it is discharged. An OECD report found that in member countries in the past several decades, “industrial discharges of heavy metals and persistent chemicals have been reduced by 70-to-90 percent or more in most cases” (OECD 2006).

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  • There are currently no other bookstores in the greater Ladbrokes area. The closest major bookstore is in Prince George, a five hour drive away. The main competition for book and magazine sales would be Jack and Jill's Grocery, the local 7-11 store and, to a limited extent, gas station convenience stores in the greater Ladbrokes area. None of these competitors devote more than 100 square feet of space to book and magazine sales or carry more than 70 different magazine titles.

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  • Who has design authority? Similar to requirements, some- one has to define the design of the work itself. The design is different from the requirements because there are always many different possible designs to fulfill a set of require- ments. Designs, also like requirements, are often negotiated between two or more parties. One person or team might be responsible for driving the design process and developing ideas (designer), and another team provides guidance and feedback on the first party’s work (VP).

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  • While there is a broad literature on the returns to schooling, few studies have investigated the returns to an MBA. The value of an MBA degree is a concern to potential MBA students, and articles in the popular press and schools themselves often report average starting salaries of graduates as an indicator of program effectiveness without addressing issues of selection. The more rigorous attempts to determine the efficiency or value-added of MBA programs rely on aggregate data of student characteristics as reported by top-rated schools (Tracy and Waldfogel, 1997; Colbert et al.

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  • Michael Minges prepared this report. Tim Kelly drafted the mobile section. Nathalie Delmas was responsible for formatting and production. The report is based on field research carried out from 3 to 6 December 2002 as well as articles and reports noted in the document. The assistance of the Office of the Telecommunication Authority, particularly M. H. Au and Sara Lam, was indispensable and highly appreciated.

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  • What happens if your instalment remains unpaid? If our scheduled debit attempt is unsuccessful, we will send you one or more notices to inform you of the failure. We will also attempt to debit your account again during the four weeks immediately after our unsuccessful scheduled debit attempt. We will not accept any claims after an instalment payment has remained unpaid for a period of 14 days or more from its original due date.

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  • The bandwidth demands made on any individual par- ticipant in each multicast tree are quite innocuous. For example, an RSS feed generating 4 KB/hour of updates will cause an interior tree node with 16 children to for- ward less than 20 bytes per second of outbound traffic. Due to the extremely low forwarding overhead, we be- lieve that the motivation for freeloading is very small. In the future, we expect richer content feeds, and con- sequently, the potential incentive for freeloading may increase.

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  • To solve the problems caused by the merger, no schema changes are required. Merge the customer entity sets removing duplicate tuples with the same social- security field. Before merging the branch entity sets, prepend the old bank name to the branch-name attributeineachtuple.The employee entity sets can bemerged directly, and so can the payment entity sets. No duplicate removal should be performed. Before merging the loan and account entity sets, whenever there is a number common in both the banks, the old number is replaced by a new unique number, in one of the banks....

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  • Sliding glass doors are easy for a burglar to enter if no remedial action is taken. Often, the door panels can simply be lifted out of the tracks. To solve this problem, open the active door and install a few screws in the track, allowing the screw to project down 3/8" to 1/2". Use a stack of several metal washers to serve as a spacer so the screws can be firmly set. Slide the door closed, making sure the extended screws pass freely over the top rail of the door. Now try to lift the door from the track; upward movement should be stopped by the...

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  • This guideline is not intended to be construed or to serve as a standard of care. Standards of care are determined on the basis of all clinical data available for an individual case and are subject to change as scientific knowledge and technology advance and patterns of care evolve. Adherence to guideline recommendations will not ensure a successful outcome in every case, nor should they be construed as including all proper methods of care or excluding other acceptable methods of care aimed at the same results.

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  • Angina is the characteristic pain of IHD. It is caused by atherosclerosis leading to stenosis (partial occlusion) of one or more coronary arteries. Patients with chronic stable angina have an average annual mortality of 2 percent or less. Acute myocardial infarction (AMI) is the total occlusion of a major coronary artery with a complete lack of oxygen and nutrients leading to cardiac muscle necrosis. AMI is usually diagnosed by changes in the electrocardiogram; by elevated serum enzymes, such as creatine phosphokinase and troponin T or I; and by pain similar to that of angina.

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  • Although the last decade has been marked by a major decline in the incidence of tuberculosis (TB) in the United States, TB remains an important diagnosis to consider among older individuals. The clinical presentation is often insidious and non-specific, as is the radiological presentation. The elderly account for a large proportion of TB cases discovered at autopsy, illustrating the difficulty of clinical diagnosis in this age group. The last decade has also seen changes in tuberculin skin testing (TST) strategies and in the treatment guidelines for latent TB.

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  • In a similar vein, Azuri Technologies has focused its attention on African villages that are too remote to have any connection to an electric power grid. Azuri’s technology uses solar cells and the latest lithium battery technology to run two powerful LED lights for up to eight hours, eliminating the need for expensive kerosene lamps. What makes Azuri unique is its business model. Instead of selling the system, Azuri leases it at a cost that even poor villagers can afford. The basic equipment is available for a nominal fee, and the customer then leases time on it by purchasing...

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  • Water quality based standards are derived by calculating how much of a given substance can be released while still meeting instream surface water quality objectives (3) . For details please consult the Water Quality Based Effluents Limits Procedures Manual (4) . As an example, Alberta Environment is evaluating the need to set more stringent release limits on BOD for mills releasing to the Athabasca River based on water quality assessments on in-stream dissolved oxygen.

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  • While a great deal has been written about coaching individuals, there has been relatively little investigation of coaching teams at work. Yet in discussions with senior human resource and organizational development professionals, this ability is consistently cited as one of the most serious weaknesses in the capability set of managers at all levels. Even in organizations that have made considerable steps towards becoming coaching cultures, 1 the focus of attention for that coaching is the individual. However, few people in organizations work alone.

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  • Cigarette smokers were 2.7 times more likely to have respiratory diseases than those of non-smokers. Similarly consumption of alcohol and use of non-smoked tobacco were found to be risk factors of hypertension. BMI more than 25 was risk factor for hypertension and diabetes. On the other hand risk of respiratory diseases and cataract increased below a BMI of 18.5. Risk for musculoskeletal problems was found to be higher in both extremes of physical status. The higher risk of diseases to the both extremes of BMI suggests a U- shaped relationship of diseases with BMI. BMI less 18.

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  • Depending on the purpose of the classification, various factors and criteria are considered (e.g. example the ecosystem functions, the end-use of the product, type of users, economic value, property regimes, management characteristics, etc.). However, none of the classification schemes are universal, and all of them have advantages or disadvantages, depending on the context of their application. Bearing in mind the FORVALUE objectives and its main accent on the non-market forest goods and services, four classification approaches, were considered and are describe in more detail.

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  • About 95% of the renewable energy sold to consumers through green pricing programs was supplied from projects meeting the generally accepted industry definition of “new.” Renewable energy sold through green pricing programs in 2008 represents an equivalent renewable energy capacity of more than 1,500 MW, with more than 1,400 MW of this represented by “new” renewable energy resources (Table 11).

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  • Our empirical evidence is broadly consistent with the predictions of the entrenchment and information effects arguments. We find that earnings informativeness, measured by the earnings-return relation, is significantly negatively related to the ultimate owner’s control level, conditional on the owner having gained effective control. This evidence is consistent with the information effect. We also find that earnings informativeness is significantly negatively related to the degree of divergence between the ultimate owner’s control and the equity ownership level.

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