Audit Quality and Cost of Debt Capital for Private Firms: Evidence from Finland Jukka Karjalainen Department of Business University of Eastern Finland April 10‚ 2010 Abstract The purpose of this paper is to examine the value relevance of the perceived audit quality in terms of who audits‚ as well as the audit outcomes in terms of the auditor’s opinion and accruals quality‚ in the pricing of debt capital for privately-held firms by examining a large sample of privately-held Finnish firms. The
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Should Animals be used in Laboratory Research? Every year millions of animals are used as human food‚ in human sports for fun‚ to make clothing and to make test cosmetics‚ drugs‚ new-found treatments‚ and chemicals on humans. Among all these‚ the most contentious issue in the twenty-first century is the usage of animals in laboratories. Science is the most powerful field from which all new knowledge comes‚ and being the prime source of new technologies‚ more judgment‚ and science‚ the United
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diabetes[1]. Although drug costs are increasing‚ the greatest component of the economic burden of T2DM is the treatment of diabetic complications‚ which can be reduced with effective management of the disease[2]. The SGLT2 inhibitors are a novel anti-diabetic agents with similar glycemic efficacy to other oral anti-hyperglycemic agents and low risk for hypoglycemia. There is a lack of published literature evaluating the economic benefits of SGLT2 inhibitors such as dapagliflozin. This cost-effectiveness analysis
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Commitment (OC) • Organization’s Awareness (OA) CARING INTEGRITY FUN Self Control (SCT) • Achievement (ACH) Teamwork (TW) PASSION COMPETENCIES BASE by Spencer&Spencer Problem Definition (fishbone Method) Low Fare High Cost HR Problem Definition • The management team (CEO & BOD) that is spread across the america to attract certain veteran in the industry to join Jetblue can cause dis-coordination • Non-unionized environment can cause certain expectation or suggestion
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Composition II Flavia Guberaj 24/01/2014 Should animals be used for different researches or testing products? In different places of the world a lot of researches and product’s tests proceed by using animals. And for decades the debate of “should animals be used for these experiments?” has been inevitable. F. Barbara Orlans‚ in her book called “In The Name Of Science: Issues In Responsible Animal Experimentation”‚ says that the biomedical researches and testing the product’s safety are the
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What should be used: single or multiple VAT rates? Do they influence prices? One of the most interesting things to discuss is: Do multiple rates influence the prices or is it better to have just one VAT rate for all goods and services? Before finding out if the VAT influences prices‚ we should know what its role is. Value added tax is a tax on the value added to a product or material at each stage of its manufacture or distribution. So‚ as one product is taken through different stages
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06/29/14) (80 pts.) Review the following materials: 1) Narrated Powerpoint Lectures Comparing Two Populations with a Numeric Response a) independent samples b) dependent samples Comparing Two Populations with a Nominal/Categorical Response a) independent samples (z-test‚ Fisher’s Exact test‚ CI’s for RR & OR) b) dependent samples (FYI ONLY – NOT ON ASSIGNMENT) 2) Non-narrated Powerpoint Lectures (same as above) 3) Lecture Handouts 9 – Statistical
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in Economics Public debt problem in Russia Student: Merefiianskyi Artem G. Group: 5203 Supervisor: Savinova M. Moscow 2006 CONTENTS INTRODUCTION 3 CHAPTER 1. Theoretical‚ historical and legislative aspects of public debt. 4 § 1. The meaning of public debt for a country. 4
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1. INTRODUCTION This report aims to show the views of those who think that animals should not be used for experimentation of new drugs and those who think that animals should be used for experimentation of new drugs. 2. THE ISSUE AND BACKGROUND TO THE DEBATE Experiments done on animals i.e. non-human animals is said to be animal experimentation. The main reasons for animal experimentation are developing new drugs and studying of different diseases using animal as a model. The tortures‚ the increase
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Sangam (India) Limited • Annual Report 2011-12 Sangam (India) Limited Forward-looking Statements The report contains forward-looking statements that involve risks and uncertainties. When used in this discussion‚ the words like ‘plans’‚ ‘expects’‚ ‘anticipates’‚ ‘believes’‚ ‘intends’‚ ‘estimates’‚ or other similar expressions as they relate to Company or its business are intended to identity such forwardlooking statements. Forward-looking statements are based on certain assumptions and expectations
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