Relevant bibliographies by topics / M48

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'M48'

Author: Grafiati
Published: 4 June 2021
Last updated: 25 April 2022

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Journal articles on the topic "M48"

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Asare, Stephen Kwaku, Joost P. van Buuren, and Barbara Majoor. "The Joint Role of Auditors' and Auditees' Incentives and Disincentives in the Resolution of Detected Misstatements." AUDITING: A Journal of Practice & Theory 38, no. 1 (2018): 29–50. http://dx.doi.org/10.2308/ajpt-52153.

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SUMMARY We investigate the joint role of auditors' and auditees' incentives and disincentives in the decision to waive detected economically important misstatements (EIM) using a proprietary dataset with longitudinal information from 850 audit engagements completed over the period 2005 to 2015 in The Netherlands. The empirical results show that auditors are more likely to waive EIM as their economic incentives (e.g., abnormally high audit fees, provision of non-audit services) increase. Auditors are also more likely to waive EIM as the auditee's incentives increase but less likely to waive as
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Czerney, Keith, Daun Jang, and Thomas C. Omer. "Client Deadline Concentration in Audit Offices and Audit Quality." AUDITING: A Journal of Practice & Theory 38, no. 4 (2019): 55–75. http://dx.doi.org/10.2308/ajpt-52386.

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SUMMARY This research investigates the effect on audit quality of concentrated public company financial statement filing deadlines in audit offices. Audit offices must effectively manage their resources to meet clients' audit service requirements. When an audit office has deadlines that are more concentrated in time, effective resource management is of greater importance to reduce the likelihood of audit failure. Drawing on relevant research from the auditing and management literatures, we hypothesize and find that audit quality is lower when an audit office's clients' financial statement dead
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Erickson, Matthew J., Nathan C. Goldman, and James Stekelberg. "The Cost of Compliance: FIN 48 and Audit Fees." Journal of the American Taxation Association 38, no. 2 (2015): 67–85. http://dx.doi.org/10.2308/atax-51323.

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ABSTRACT Effective for fiscal years beginning after December 15, 2006, FIN 48 significantly altered uncertain tax benefit (UTB) recognition and disclosure requirements relative to its predecessor standard, FAS 5. We examine the effect of the new standard on audit pricing. We first document that UTB-related audit fees increased following the implementation of FIN 48. However, we also find that this increase is primarily driven by a spike in the audit pricing of UTBs in 2007. Indeed, we find that the audit pricing of UTBs in the 2008–2012 period is not significantly different from that of the 20
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Harris, Erica, Christine M. Petrovits, and Michelle H. Yetman. "The Effect of Nonprofit Governance on Donations: Evidence from the Revised Form 990." Accounting Review 90, no. 2 (2014): 579–610. http://dx.doi.org/10.2308/accr-50874.

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ABSTRACT We examine whether donors reward nonprofit organizations that report better governance. From a sample of 10,846 organizations from 2008 to 2010, we first identify seven nonprofit governance dimensions using factor analysis. We then test whether the quality of governance influences donor decisions by including the seven governance factors in the standard donor's demand model. We find consistent evidence that donations and government grants are positively associated with six of the seven factors that capture good governance, including formal written policies (e.g., conflict of interest)
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Laurion, Henry, Alastair Lawrence, and James P. Ryans. "U.S. Audit Partner Rotations." Accounting Review 92, no. 3 (2016): 209–37. http://dx.doi.org/10.2308/accr-51552.

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ABSTRACT We investigate the effects of audit partner rotation among U.S. publicly listed firms, utilizing the fact that audit partners are periodically copied by name in public correspondence between issuers and the Securities and Exchange Commission. Relative to non-rotation firms, we find no evidence of a change in the frequency of misstatements following the partner rotation; however, there is an increase in the frequency of restatement discoveries and announcements. We also find an increase in deferred tax valuation allowances. Overall, the results provide some evidence suggesting that U.S
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Kukreja, Gagan. "THE SPILLOVER OF THE COFFEE: MATERIAL MISSTATEMENTS AT (UN) LUCKIN COFFEE INC." Indian Journal of Finance and Banking 5, no. 2 (2021): 106–14. http://dx.doi.org/10.46281/ijfb.v5i2.1058.

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The research investigates alleged material misstatements in the financials of Luckin Coffee, a Chinese company listed in NASDAQ. The research is exploratory and based on publicly available information. The financial data has been obtained from their quarterly and annual reports submitted to Securities and Exchange Commission. The research shows the alleged corruption by inflating sales and profits by C-suite executives of the company. Nevertheless, before doing so, what failures in corporate governance led to this crisis? The admission of such material misstatements resulted in a massive loss
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Gul, Ferdinand A., Chee Yeow Lim, Kun Wang, and Yanping Xu. "Stock Price Contagion Effects of Low-Quality Audits at the Individual Audit Partner Level." AUDITING: A Journal of Practice & Theory 38, no. 2 (2018): 151–78. http://dx.doi.org/10.2308/ajpt-52284.

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SUMMARY We use Chinese audit partner data to show that partners associated with financial reporting fraud induce share price declines among non-fraudulent firms audited by the same audit partners. In cross-sectional analyses, we find that share price declines are more pronounced when low-quality partners (LQPs) failed to issue modified audit opinions during the period in question and when the LQPs were from one of the Top 10 audit firms. Additional analyses show that investors impose larger penalties on contagion firms when fraudulent firms are larger and the time lapse between sanction and fr
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Roychowdhury, Sugata, and Ewa Sletten. "Voluntary Disclosure Incentives and Earnings Informativeness." Accounting Review 87, no. 5 (2012): 1679–708. http://dx.doi.org/10.2308/accr-50189.

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ABSTRACT We propose that the value of the earnings reporting process as an information source lies in limiting delays in the release of bad news, either by inducing managers to disclose it voluntarily or by directly releasing the negative news that managers have incentives to withhold. We compare earnings informativeness in bad-news and good-news quarters. Using returns to measure news, we find, consistent with our prediction, that earnings informativeness relative to other sources is higher in bad-news quarters than in good-news quarters. Further, cross-sectional tests indicate that earnings
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Chang, Hsihui, Xin Chen, C. S. Agnes Cheng, and Nan Zhou. "Certification of Audit Committee Effectiveness: Evidence from a One-Time Regulatory Event in China." Journal of International Accounting Research 20, no. 2 (2021): 1–23. http://dx.doi.org/10.2308/jiar-2021-041.

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ABSTRACT The China Securities Regulatory Commission (CSRC) launched the Campaign for Strengthening Corporate Governance of Public Companies in 2007. As part of this pilot program, public firms were required to report to the CSRC whether their boards had established audit committees and whether these audit committees operated effectively. Using this unique one-time regulatory event in China, we examine whether it is informative for firms to certify the effectiveness of their audit committees. Through analyzing hand-collected data from the campaign reports filed with the CSRC, we find that firms
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Kusano, Masaki, and Yoshihiro Sakuma. "Recognition versus Disclosure and Audit Fees and Costs: Evidence from Pension Accounting in Japan." Journal of International Accounting Research 19, no. 3 (2020): 133–60. http://dx.doi.org/10.2308/jiar-19-082.

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ABSTRACT Statement No. 26, Accounting Standard for Retirement Benefits, requires Japanese firms to recognize previously off-balance sheet pension liabilities on their balance sheets. We explore auditors' responses to recognized versus disclosed pension liabilities in the Japanese audit market. We use a pre-Statement No. 26 versus post-Statement No. 26 setting to analyze whether and how disclosed versus recognized pension information affects audit fees and costs. We show that disclosed pension liabilities are processed similarly to recognized previously off-balance sheet pension liabilities whe
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Dissertations / Theses on the topic "M48"

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Jove, Martel Ana Luisa. "Evaluación de las cepas H120 y M48 en programas de vacunación contra bronquitis infecciosa aviar en pollos de carne." Bachelor's thesis, Universidad Nacional Mayor de San Marcos, 2004. https://hdl.handle.net/20.500.12672/2266.

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El objetivo de este trabajo fue evaluar el grado de protección conferido por 2 vacunas comerciales de Bronquitis Infecciosa Aviar, (cepas vivas M48 y H120) frente al desafío experimental con la cepa M41, en cuatro grupos de aves (Línea Ross 308) con diferentes programas de vacunación G1 (M48), G2 (H120), G3 (M48/H120), G4 (H120/M48) y un grupo control G5 (sin vacuna). La protección fue medida a través de signos clínicos, títulos de anticuerpos, motilidad ciliar, histopatología y parámetros productivos después del desafío experimental. Los grupos que recibieron 2 vacunas fueron mejor protegidos
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Diller, Markus, Pia Kortebusch, Georg Thomas Schneider, and Caren Sureth. "Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment." WU Vienna University of Economics and Business, Universität Wien, 2014. http://dx.doi.org/10.2139/ssrn.2442749.

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Politicians and tax practitioners often claim that tax uncertainty negatively affects investment. In many countries, firms can request fee-based Advance Tax Rulings (ATRs) to mitigate tax uncertainty. We analyze theoretically the circumstances under which investors request ATRs, how tax authorities should price them and how they can affect investment. We assume that tax authorities integrate investors' reasoning into their decisions. We find that it is often optimal for tax authorities to charge prohibitively high fees to discourage firms from requesting an ATR. However, we find that revenue-m
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McGuiggan, James Camien. "An account of a valuable phenomenon found primarily in art, after Collingwood." Thesis, University of St Andrews, 2011. http://hdl.handle.net/10023/2559.

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This dissertation enquires into the nature and value of a phenomenon which is typically found in art. Chapter 1 attempts to get clear on what phenomenon is being discussed by considering various thinkers' attempts to talk about it, and by considering artworks which exemplify (or are) it. I call the phenomenon 'art' and roughly characterise it as the expression of emotion. Chapter 2 considers the role of artists' intentions to the meaning of the artworks they create, and more broadly the role of utterers' intentions to the meanings of their utterances. This is done because certain positions reg
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McEwan, Michael P. "Effect of structuring on coronal loop oscillations." Thesis, University of St Andrews, 2007. http://hdl.handle.net/10023/265.

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In this Thesis the theoretical understanding of oscillations in coronal structures is developed. In particular, coronal loops are modelled as magnetic slabs of plasma. The effect of introducing inhomogeneities on the frequency of oscillation is studied. Current observations indicate the existence of magnetohydrodynamic (MHD) modes in the corona, so there is room for improved modelling of these modes to understand the physical processes more completely. One application of the oscillations, on which this Thesis concentrates, is coronal seismology. Here, the improved theoretical models are applie
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Xia, YuXin M. B. A. Sloan School of Management. "M28 Fixed wing transport aircraft cost reduction." Thesis, Massachusetts Institute of Technology, 2011. http://hdl.handle.net/1721.1/66038.

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Thesis (M.B.A.)--Massachusetts Institute of Technology, Sloan School of Management; and, (S.M.)--Massachusetts Institute of Technology, Engineering Systems Division; in conjunction with the Leaders for Global Operations Program at MIT, 2011.<br>Cataloged from PDF version of thesis.<br>Includes bibliographical references (p. 146-148).<br>The M28 is a Polish short-takeoff-and-landing (STOL) light cargo aircraft developed in 1984 and currently built by PZL Mielec, a subsidiary of United Technology Corporation (UTC). There has been renewed interest in the product from military and commercial marke
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Lima, Gustavo Henrique Reis de Araujo. "Estudo fotográfico da variabilidade fotométrica na região de M42 (ORION)." Universidade Federal de Minas Gerais, 2003. http://hdl.handle.net/1843/ESCZ-5SJK4D.

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A região de M42 em Orion está entre as regiões mais ativas em relação à formação estelar na vizinhança do sistema solar. A uma distância de apenas 450 pc, é uma excelente região para se estudar os processos de formação estelar. Através do estudo de 22 filmes fotográficos dessa região, cobrindo uma área de 5o por 5o, tiradas em intervalos quase regulares em um período de 2,5 anos pelo Telescópio Schmidt de 1m do ESO, em La Silla, Chile, buscamos descobrir estrelas variáveis dentre as estrelas jovens. Os filmes foram digitalizados pela equipe do SuperCOSMOS (o mais preciso scanner científico atu
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Gothard, Adolf. "Implementace RTOS do mikrokontrolérů STM32 s jádrem ARM Cortex-M4F." Master's thesis, Vysoké učení technické v Brně. Fakulta elektrotechniky a komunikačních technologií, 2014. http://www.nusl.cz/ntk/nusl-220905.

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This masters's thesis deals with choice and implementation of two free real-time operating systems into powerful 32-bit microcontroller with ARM Cortex-M4F core. First, there is shortly described the ARM architecture in general, its programmer's model, instruction set and Cortex-M4F core in brief. Next is description of the architecture of used microcontroller STM32F407VGT6 from ST Microelectronics, description of its integrated memories and their organization and functions of its integrated A/D and D/A converters. Next part of this thesis deals with searching real-time operating systems with
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Pawletko, Kerstin [Verfasser]. "The role of the murine cytomegalovirus protein M28 in cross-species infection : Die Rolle des murinen Cytomegalievirus-Proteins M28 bei einer Spezies-übergreifenden Infektion / Kerstin Pawletko." Hamburg : Staats- und Universitätsbibliothek Hamburg Carl von Ossietzky, 2020. http://d-nb.info/1222163373/34.

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Çam, Maren [Verfasser]. "Die antiapoptotische Funktion des m41-Lokus des murinen Cytomegalievirus / Maren Çam." Berlin : Freie Universität Berlin, 2009. http://d-nb.info/1023583194/34.

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Mack, Claudia. "Inhibition des programmierten Zelltodes und proinflammatorischer Signale durch das Cytomegalovirus-Protein M45." kostenfrei, 2008. http://www.opus-bayern.de/uni-wuerzburg/volltexte/2009/2886/.

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Books on the topic "M48"

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Guglielmi, Daniele. Semoventi, M41 & M42: Italian self-propelled guns. Model Centrum Progress, 2008.

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The M26 Pershing and variants: T26E3/M26 - M26A1 - M45 - M46/M46A1. Schiffer Pub., 2002.

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M40. Xinjiapo qing nian shu ju, 2009.

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Ike, Anderson, and Spraggins Matheu, eds. M42 Duster. Squadron Signal Publications, 2008.

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Shaw, Colin. M40 Warwickshire. Ikon Gallery, 1988.

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Mesko, Jim. M41 walker bulldog in action. Squardron/Signal Publications, 1991.

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Doyle, David. M88 Armored recovery vehicle. Squadron/Signal Publications, 2010.

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M41 Walker Bulldog: Walk around. Squadron/Signal Publications, 2011.

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(Firm), Chesterton. The M40 corridor: Open for business. Chesterton International Property Consultants, 1990.

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Transport, Great Britain Department of. The M40 Motorway: Oxford to Birmingham. Department of Transport, 1991.

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Book chapters on the topic "M48"

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Econs, Michael J. "M48 – FGF23 Update." In 2012 Meet-The-Professor: Endocrine Case Management. The Endocrine Society, 2012. http://dx.doi.org/10.1210/mtp1.9781936704729.ch12.

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Mandel, Susan. "M48 – Evaluation of Thyroid Nodules." In 2013 Meet-The-Professor: Endocrine Case Management. The Endocrine Society, 2013. http://dx.doi.org/10.1210/mtp2.9781936704637.ch62.

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Pugh, Philip. "M46–M68." In Patrick Moore's Practical Astronomy Series. Springer New York, 2011. http://dx.doi.org/10.1007/978-0-387-85357-4_5.

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Schmidt-Böcking, Horst, Karin Reich, Alan Templeton, Wolfgang Trageser, and Volkmar Vill. "M18." In Otto Sterns Veröffentlichungen – Band 5. Springer Berlin Heidelberg, 2015. http://dx.doi.org/10.1007/978-3-662-46958-3_14.

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Utz, Andrea. "M49 – Acromegaly." In 2012 Meet-The-Professor: Endocrine Case Management. The Endocrine Society, 2012. http://dx.doi.org/10.1210/mtp1.9781936704729.ch49.

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Pugh, Philip. "M23–M45." In Patrick Moore's Practical Astronomy Series. Springer New York, 2011. http://dx.doi.org/10.1007/978-0-387-85357-4_4.

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Blijham, Joost. "M08 Schouderklachten." In Bewegingsapparaat. Bohn Stafleu van Loghum, 2010. http://dx.doi.org/10.1007/978-90-313-8460-0_11.

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Wüster, Christian. "M. Paget [M88.-]." In Endokrinologie und Osteologie in der Hausarztpraxis. Springer Berlin Heidelberg, 2021. http://dx.doi.org/10.1007/978-3-662-63429-5_36.

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Stratakis, Constantine A. "M58 – Pediatric Cushing Syndrome." In 2012 Meet-The-Professor: Endocrine Case Management. The Endocrine Society, 2012. http://dx.doi.org/10.1210/mtp1.9781936704729.ch6.

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Cunningham, Glenn. "M18 – Managing Erectile Dysfunction." In 2013 Meet-The-Professor: Endocrine Case Management. The Endocrine Society, 2013. http://dx.doi.org/10.1210/mtp2.9781936704637.ch35.

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Conference papers on the topic "M48"

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Stoup, John R., and Theodore D. Doiron. "Accuracy and versatility of the NIST M48 coordinate measuring machine." In Lasers in Metrology and Art Conservation, edited by Jennifer E. Decker and Nicholas Brown. SPIE, 2001. http://dx.doi.org/10.1117/12.445614.

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Stoup, John, and Theodore Doiron. "Measurements of large silicon spheres using the NIST M48 coordinate measuring machine." In Optical Science and Technology, SPIE's 48th Annual Meeting, edited by Jennifer E. Decker and Nicholas Brown. SPIE, 2003. http://dx.doi.org/10.1117/12.506317.

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Jabbal-Gill, I., G. I. Johnston, and S. Heptinstall. "EXTRACELLULAR CALCIUM AND PLATELET GLYCOPROTEINS." In XIth International Congress on Thrombosis and Haemostasis. Schattauer GmbH, 1987. http://dx.doi.org/10.1055/s-0038-1643507.

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Platelet membrane glycoproteins lib and Ilia form Ca++-dependent heterodimer complexes that contain binding sites for fibrinogen and therefore are relevant to the ability of platelets to aggregate together. In this study we investigated the effects of extracellular Ca++ on the stability and expression of IIb-IIIa complexes using a IIb-IIIa complex-specific monoclonal antibody M148. Its specificity was examined using crossed immunoelectrophoresis: the antibody reacted only with intact IIb-IIIa complexes and not with either glycoprotein alone.SDS-polyacrylamide gel electrophoresis of immunopreci
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Powling, M. J., and R. M. Hardisty. "THE DEPENDENCE OF PLATELET ATP SECRETION IN RESPONSE TO VARIOUS AGONISTS ON Ca2+ MOBILIZATION AND AGGREGATION IN QUIN 2 LOADED PLATELETS." In XIth International Congress on Thrombosis and Haemostasis. Schattauer GmbH, 1987. http://dx.doi.org/10.1055/s-0038-1644676.

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Thrombin (0.O5 and 0.5 u/ml), ADP (10 uM), PAF. (30 nM), vasopressin (vp, 0.018 u/m1 ), arachidonate (AA, 10 uM), U46619 (0.125 ug/ml) and A23187 (2OO nM) induce aggregation ATP secretion, TxB2 generation and a rapid elevation of intracellular calcium (Ca2+i) concentration provided the medium contains 1 mM extracellular Ca2+. Phorbol ester (TPA) induces aggregation and secretion with no alteration in [Ca2+i]. Pre-incubation with Fab fragments of Ml48, a monoclonal antibody against GPIIb/lIIa, completely abolished aggregation in response to all agonists without affecting Ca2+i flux. ADP and A23
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Mitani, Tohru, Sadatake Tomioka, Takeshi Kanda, Nobuo Chinzei, and Toshinori Kouchi. "Scramjet Performance Achieved in Engine Tests from M4 to M8 Flight Conditions." In 12th AIAA International Space Planes and Hypersonic Systems and Technologies. American Institute of Aeronautics and Astronautics, 2003. http://dx.doi.org/10.2514/6.2003-7009.

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Corde, Jean Christophe. "SNECMA M88 Engine Development Status." In ASME 1990 International Gas Turbine and Aeroengine Congress and Exposition. American Society of Mechanical Engineers, 1990. http://dx.doi.org/10.1115/90-gt-118.

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After describing the historical origins of the SNECMA M88 engine development program, the paper presents the general development planning until the production engine flight qualification at the end of 1995. Then the technical aspects of the program are emphasized: the main new technologies involved in the engine, the general arrangement and the performance are described, and the engine development status is fully presented (development philosophy, main component tests, and complete engine tests).
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Desaulty, Michel, and Catherine Devaux. "The SNECMA M88 engine family." In 36th AIAA/ASME/SAE/ASEE Joint Propulsion Conference and Exhibit. American Institute of Aeronautics and Astronautics, 2000. http://dx.doi.org/10.2514/6.2000-3462.

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"Session MO8: Active filtering I." In 2008 IEEE Power Electronics Specialists Conference. IEEE, 2008. http://dx.doi.org/10.1109/pesc.2008.4591921.

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RAUT, SUSHIL, NITIN KANDPAL, AMIT PATWARDHAN, and RABINDER HENRY. "DESIGNING RECONFIGURABLE MULTITERRAIN MODULAR ROBOT MK8." In Proceedings of the 13th International Conference on Climbing and Walking Robots and the Support Technologies for Mobile Machines. WORLD SCIENTIFIC, 2010. http://dx.doi.org/10.1142/9789814329927_0054.

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Vaduva, Anca, Jörg-Uwe Kietz, and Regina Zücker. "M4." In the 4th ACM international workshop. ACM Press, 2001. http://dx.doi.org/10.1145/512236.512248.

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Reports on the topic "M48"

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Grasso, Vincent. M42/M46 Grenade Body Manufacturing Process. Defense Technical Information Center, 1986. http://dx.doi.org/10.21236/ada169403.

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Soriano, C., and R. Rossi. D8.4 Report on dissemination activities. Scipedia, 2022. http://dx.doi.org/10.23967/exaqute.2022.3.01.

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In Deliverable D8.1 (M18) we presented a first version of the Dissemination Plan for the ExaQUte project. The present document, prepared during the 2nd (and last) review period of the project, represents the updated version of the Dissemination Plan of ExaQUte, and therefore builds on the aforementioned deliverable. This document, thus, focuses on the new activities that have been undertaken from M18 to M42 regarding the dissemination activities. It should be mentioned that the pandemic situation that started in Mach 2020 (actually, in Spain we were sent to confine to our houses the day after
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Mokhov, Nikolai V., and Bruce C. Brown. MARS15 Calculations for MI8 Collimator Design. Office of Scientific and Technical Information (OSTI), 2013. http://dx.doi.org/10.2172/1128757.

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Maugham, Charlotte. Markets for the poor (M4P) training day: Overview. Evidence on Demand, 2013. http://dx.doi.org/10.12774/eod_cr.oct2013.maugham.

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Kolev, T. CEED-MS8: Initial Integration of CEED Software in ECP Applications. Office of Scientific and Technical Information (OSTI), 2017. http://dx.doi.org/10.2172/1845632.

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Palm, R. G., G. S. Stanford, S. D. Kovaleski, J. P. Regis, and C. E. Dickerman. M8 power calibration (M8CAL) hodoscope report. Office of Scientific and Technical Information (OSTI), 1994. http://dx.doi.org/10.2172/10200318.

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Robinson, W. R., and T. H. Bauer. The M8 Power Calibration Experiment (M8CAL). Office of Scientific and Technical Information (OSTI), 1994. http://dx.doi.org/10.2172/1576492.

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Robinson, W. R., and T. H. Bauer. The M8 Power Calibration Experiment (M8CAL). Office of Scientific and Technical Information (OSTI), 1994. http://dx.doi.org/10.2172/1130413.

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Mitchell, E. A. Comparison of M46 broad-band visible data with ELF data from the Sprites `96 campaign. Office of Scientific and Technical Information (OSTI), 1997. http://dx.doi.org/10.2172/537398.

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Kotulak, John C., and John K. Crosley. Field-of-View Evaluation of the Preplanned Product Improvement Visual Correction of the M40 Protective Mask. Defense Technical Information Center, 1992. http://dx.doi.org/10.21236/ada249637.

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