166 resultados para filing


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Objetivo: Analizar las características asociadas al riesgo de feminicidio en España entre mujeres expuestas a la violencia de pareja o análogo y su posible asociación con las denuncias a los agresores. Métodos: Se realizó un estudio de casos y controles para el periodo 2010-2011. Los casos, 135 mujeres mayores de edad, asesinadas por su pareja o análogo durante dicho periodo, se identificaron a través de la página web de la Federación de Asociaciones de Mujeres Separadas y Divorciadas, y de los informes del Consejo General del Poder Judicial. Los controles, 185 mujeres expuestas a la violencia de pareja el último año, proceden de la Macroencuesta de Violencia de Género 2011. La asociación entre la denuncia y el riesgo de feminicidio se estimó mediante modelos de regresión logística multivariada. Resultados: No se encontró asociación entre denunciar al agresor y el riesgo de ser asesinada (odds ratio [OR]: 1,38; intervalo de confianza del 95% [IC95%]: 0,68-2,79). Las mujeres inmigrantes expuestas a la violencia de pareja registraron una mayor probabilidad de ser asesinadas (ref.: mujeres españolas; OR: 5,38; IC95%: 2,41-11,99). Esta asociación también se observó en las mujeres que vivían en zonas rurales (ref: zonas urbanas; OR: 2,94; IC95%: 1,36-6,38). Conclusiones: La denuncia judicial al agresor no parece modificar el riesgo de asesinato entre las mujeres expuestas a la violencia de pareja. Las medidas de protección a las mujeres deberían extremarse en las mujeres inmigrantes y las que viven en el medio rural.

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Letter to Kean, member of the Continental Congress, regarding the filing of a bill.

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The disclosure of leniency materials held by competition authorities has recently been under the spot. On the one hand, these documents could greatly help cartel victims to prove the damage and the causation link when filing damage actions against cartelists. On the other hand, future cartelists could be deterred from applying for leniency since damage actions could be brought as a result of the information submitted by themselves. Neither the current legislation nor the case law have attained yet to sufficiently clarify how to deal with this clash of interests. Our approach obviously attempts to strike a balance between both interests. But not only that. We see the current debate as a great opportunity to boost the private enforcement of antitrust law through the positive spillovers of leniency programmes. We hence propose to build a bridge between the public and the private enforcement by enabling a partial disclosure of the documents.

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Caption info from NIS: ISR in its 16th year has its own nationwide survey team of professional interviewers. Dr. Rensis Likert ISR Director seeks out research data in a bank of filing cabinets containing two million punch cards, less than a year's supply for ISR

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Caption info from NIS: ISR in its 16th year has its own nationwide survey team of professional interviewers. Dr. Rensis Likert ISR Director seeks out research data in a bank of filing cabinets containing two million punch cards, less than a year's supply for ISR

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Filing title: Vitae parallelae. English. Selection.

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Cover title.

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This guide provides examples of juvenile and adult arrest fingerprint cards with instructions and additional record forms.

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"The characteristics of workers filing claims for unemployment compensation in Pennsylvania."

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Thesis (Master's)--University of Washington, 2016-06

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Using a sample of 859 U.S. bankruptcy-filing firms over the period 1986-2004, we examine the earnings behaviour of managers during the distressed period by looking at sources of abnormal accruals prior to the bankruptcy-filing year. Results show that managers of highly distressed firms shift earnings downwards prior to the bankruptcy filing. We test and provide evidence in support of two potential contributing factors. First, top-level management turnover among distressed firms leads new managers to earnings bath choices during the distressed period. Second, qualified audit opinions exert pressure on managers to follow more conservative earnings behaviour during the distressed period. Evidence is also provided that the management of distressed firms with lower (higher) institutional ownership has greater (lesser) tendency to manage earnings downwards. Results also show that higher institutional ownership mitigates the negative abnormal returns of firms with top management turnover. To the authors' knowledge, this is the first study that attempts to examine whether institutional ownership relates to market reaction in conjunction with a top management turnover or a qualified audit opinion during the distressed period. Prior studies focused on the investigation of earnings management or institutional ownership (separately) during the distressed period, but did not examine if the effect of institutional ownership on earnings behaviour also influences subsequent returns. Thus, the results of this study should be of interest to analysts, standard setters and regulatory bodies since our results show that management turnover, qualified audit opinions and firm governance mechanisms affect the quality of earnings and the level of abnormal returns. © 2007 Accounting Foundation, The University of Sydney.

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This study examines the earnings management behaviour of 455 distressed US firms that filed for bankruptcy during the period 1986-2001. We examine (a) possible earnings management during the years prior to bankruptcy-filing, (b) whether qualified audit opinions cause conservative earnings management behaviour, (c) whether earnings management differs between firms that discontinued operations and firms that survived thereafter, and (d) the effect of earnings management on subsequent stock returns. Our results are consistent with downwards earnings management 1 year prior to the bankruptcy-filing. Results also show that (a) firms receiving unqualified audit opinions 4 or 5 years prior to the bankruptcy-filing event manage earnings upwards in subsequent years, consistent with Rosner [2003. Earnings manipulation in failing firms. Contemporary Accounting Research 20, 361-408], (b) more conservative earnings management seems to be related to the qualified audit opinions rendered in the preceding year, (c) firms with long-term negative accruals the year of bankruptcy-filing have a greater chance to survive thereafter, and (d) more pronounced (negative) earnings management is associated with more negative (next year's) subsequent returns. © 2007 Elsevier Ltd. All rights reserved.

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The purpose of this study was to examine the perspectives of three graduates of a problem-based leaning (PBL) physical therapy (PT) program about their clinical practice. The study used the qualitative methods of observations, interviews, and journaling to gather the data. Three sessions of audiotaped interviews and two observation sessions were conducted with three exemplars from Nova Southeastern University PBL PT program. Each participant also maintained a reflective journal. The data were analyzed using content analysis. A systematic filing system was used by employing a mechanical means of maintaining and indexing coded data and sorting data into coded classifications of subtopics or themes. All interview transcripts, field notes from observations, and journal accounts were read, and index sheets were appropriately annotated. From the findings of the study, it was noted that, from the participants' perspectives, they were practicing at typically expected levels as clinicians. The attributes that governed the perspectives of the participants about their physical therapy clinical practice included flexibility, reflection, analysis, decision-making, self-reliance, problem-solving, independent thinking, and critical thinking. Further, the findings indicated that the factors that influenced those attributes included the PBL process, parents' value system, self-reliant personality, innate personality traits, and deliberate choice. Finally, the findings indicated that the participants' perspectives, for the most part, appeared to support the espoused efficacy of the PBL educational approach. In conclusion, there is evidence that the physical therapy clinical practice of the participants were positively impacted by the PBL curriculum. Among the many attributes they noted which governed these perspectives, problem-solving, as postulated by Barrows, was one of the most frequently mentioned benefits gained from their PBL PT training. With more schools adopting the PBL approach, this research will hopefully add to the knowledge base regarding the efficacy of embracing a problem-based learning instructional approach in physical therapy programs. ^