995 resultados para Prussia (Kingdom). Armee. Dragoner-Regiment, 3.


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The second and third series published under title: Observations on the Social and Political State of the European people ... (ser. 3) ... [of Denmark ...], cf. BM.

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"Translated from the French by Thomas Holcroft."

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Continuation: The history of England during the thirty years' peace: 1816-1846. By Harriet Martineau.

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Vol. 3 has title: "...Husbandry: volume the third. Comprising reports of select farms; outlines of Flemish husbandry; useful and ornamental planting; road-making; cottage economy ..." This vol. contains reissues with t.-p. dated 1832-40.

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Supplement (bound at end of v. 1) has special title page, with imprint date 1847, and separate pagination (viii, 175 p.)

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Background: The aim of this study was to determine the effects of carvedilol on the costs related to the treatment of severe chronic heart failure (CHF). Methods: Costs for the treatment for heart failure within the National Health Service (NHS) in the United Kingdom (UK) were applied to resource utilisation data prospectively collected in all patients randomized into the Carvedilol Prospective Randomized Cumulative Survival (COPERNICUS) Study. Unit-specific, per them (hospital bed day) costs were used to calculate expenditures due to hospitalizations. We also included costs of carvedilol treatment, general practitioner surgery/office visits, hospital out-patient clinic visits and nursing home care based on estimates derived from validated patterns of clinical practice in the UK. Results: The estimated cost of carvedilol therapy and related ambulatory care for the 1156 patients assigned to active treatment was 530,771 pound (44.89 pound per patient/month of follow-up). However, patients assigned to carvedilol were hospitalised less often and accumulated fewer and less expensive days of admission. Consequently, the total estimated cost of hospital care was 3.49 pound million in the carvedilol group compared with 4.24 pound million for the 1133 patients in the placebo arm. The cost of post-discharge care was also less in the carvedilol than in the placebo group (479,200 pound vs. 548,300) pound. Overall, the cost per patient treated in the carvedilol group was 3948 pound compared to 4279 pound in the placebo group. This equated to a cost of 385.98 pound vs. 434.18 pound, respectively, per patient/month of follow-up: an 11.1% reduction in health care costs in favour of carvedilol. Conclusions: These findings suggest that not only can carvedilol treatment increase survival and reduce hospital admissions in patients with severe CHF but that it can also cut costs in the process.

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O pensamento antigo interpretava todas as manifestações danosas ou enfermidades pessoais e psíquicas como influência satânica. Considerando esse pano de fundo, a proposta deste trabalho é analisar o imaginário da comunidade marcana em relação ao demoníaco e como esse tipo de leitura impactava a vida das pessoas naquela conjuntura. Para tanto, buscaremos identificar na perícope de Mc 3,20-35 os mecanismos demoníacos daquela sociedade e como esse imaginário se refletia no cotidiano da comunidade. Além disso, verificaremos por que as práticas de Jesus envolvendo o exorcismo incomodavam, levando à sua identificação como demônio. Entendemos ser necessário avaliar a atividade taumatúrgica de Jesus e a representatividade que ela tinha em seu contexto, bem como o efeito social que produzia e a sua recepção pela comunidade marcana

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The accounting profession has come under increased scrutiny over recent years about the growing number of non-audit fees received from audit clients and the possible negative impact of such fees on auditor independence. The argument advanced is that providing substantial amounts of non-audit services to clients may make it more likely that auditors concede to the wishes of the client management when difficult judgments are made. Such concerns are particularly salient in the case of reporting decisions related to going-concern uncertainties for financially stressed clients. This study empirically examines audit reports provided to financially stressed companies in the United Kingdom and the magnitude of audit and non-audit service fees paid to the company’s auditors. We find that the magnitude of both audit fees and non-audit fees are significantly associated with the issuance of a going-concern modified audit opinion. In particular, financially stressed companies with high audit fees are more likely to receive a going-concern modified audit opinion, whereas companies with high non-audit fees are less likely to receive a goingconcern modified audit opinion. Additional analyses indicate that the results are generally robust across alternative model and variable specifications. Overall, evidence supports the contention that high non-audit fees have a detrimental effect on going-concern reporting judgments for financially stressed U.K. companies.

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The pricing of Big 4 industry leadership Is examined for a sample of U.K. publicly-listed companies, and adds to the evidence from the Australian and U.S. audit markets that city-specific industry leadership commands a fee premium. There is a significant fee premium for city-specific industry leaders relative to other Big 4 auditors, but no evidence that either the top-ranked or second-ranked firm nationally commands a fee premium relative to other Big 4 auditors, after controlling for city-level industry leadership. We also test for Big 4 fee premiums relative to non-Big 4 auditors and the U.K. data suggest a three-level hierarchy based on audit fee differentials: (1) Big 4 city-specific industry leaders have the largest fees; (2) other Big 4 auditors (noncity leaders) and second-tier national firms have comparable fees that are lower than Big 4 city leaders but larger than third-tier firms; and (3) third-tier accounting firms have the lowest fees.