نتایج جستجو برای: partial opinion

تعداد نتایج: 275865  

Journal: :International Letters of Social and Humanistic Sciences 2014

Journal: :The Annals of Mathematical Statistics 1961

Journal: :Nature Biotechnology 1994

Journal: :Food science & technology 2021

ژورنال: :پژوهش های حسابداری مالی و حسابرسی 0
بهزاد کاردان استادیار حسابداری، دانشکده علوم اداری و اقتصادی دانشگاه فردوسی مشهد، مهدی صالحی دانشیار حسابداری، دانشکده علوم اداری و اقتصادی دانشگاه فردوسی مشهد، حسین کلاته کارشناس ارشد حسابداری، دانشگاه آزاد اسلامی واحد نیشابور،

چکیده در این مقاله رابطه بین اظهارنظر حسابرس و ریسک مالی با مدیریت سود مورد بررسی قرار گرفته است. مدیریت سود با استفاده از اقلام تعهدی اختیاری برآورد شده است. در رابطه با نوع اظهارنظر حسابرس، گزارش حسابرس به دو دسته مقبول (تعدیل نشده) و مشروط (تعدیل شده) تقسیم شده است. از متغیرهای ریسک مالی، اهرم مالی و نوسانات سود در این پژوهش استفاده شده است. برای برآورد اقلام تعهدی اختیاری بر اساس نوع صنعت ا...

2016
Caio Cesar Cintra Carlos Eduardo Bonafé Oliveira

Nowadays, synthetic meshes are widely used in reconstructive surgeries of the pelvic floor. However, since the publication of the FDA warning about associated complications in 2011 (1), several discussions and contrary opinions have been published about its usefulness. The fear of court lawsuits related to side effects, common in some settings, has contributed to the widening of global discussi...

2012
Ivan Goldberg Franz Grehn Paul Chew

In this editions' 'Experts Opinion', the management of hy-potony and choroidal effusion following glaucoma filtration surgery is discussed. We are delighted to welcome Clinical Associate Professor Ivan Goldberg and Professor Franz Grehn and Paul Chew to the panel to provide opinion on this very challenging clinical situation.

Journal: :فقه و مبانی حقوق اسلامی 0
حیدر باقری اصل دانشیار گروه حقوق دانشگاه تبریز

religious texts have divided to texts of quran's verses and traditions of imams. some of the fundamentalists have diversity of opinions in mentioned comprehensible texts and they have proposed different theories in it. although dispute of this group of fundamentalists in religious texts is also minor premise and major but recent research is related to dispute of major. the intention of dis...

Journal: :سیاست 0
محمود غفوری یحیی کمالی

public opinion is one of the key elements that affects public policy. the importance of public opinion depends on the type of political system, and the process of public policy is also affected by the nature of political system. therefore the effect of public opinion on public policy is different, on the basis of the nature of the political system. the purpose of this article is to analyze this...

Journal: :International braz j urol : official journal of the Brazilian Society of Urology 2016
Juan Arriaga Rene Sotelo

The routine use of abdominal imaging has led to increased detection of small renal masses incidentally, even before they cause symptoms (1). Partial nephrectomy is now the standard therapy for the treatment of small renal masses in stage T1a and even for certain patients with T1b tumors, offering equivalent cancer control to radical nephrectomy with better preservation of renal function and imp...

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