This study examines how human capital externalities affect audit markets in U.S. cities. A high level of human capital is predicted to improve the quality of labor in all audit firms, but a stronger effect is expected for the more “locally tied” non-Big 4 audit offices. Consistent with this, the quality of audited earnings improves as human capital increases, but the relation is stronger for no...

introduction: the process of urbanism in countries that are developing, like islamic republic of iran with increasing of the number and the size of cities and the fast accepting of population have been caused the forming of problems like an in-official economics and in-official settlement and was become creating high population in main and old places of city and increasing of air pollution and ...

This study applied a decision-based model with uncertainty to identify factors in mode choice and rank their influence attracting riders available public transit modes the city of Tehran. The integrates fuzzy Delphi method analytic hierarchy process set theory opinion uncertainties. surveys found that from highest lowest influence, service attribute rankings were safety, reliability, frequency,...

URBAN computing is a process of acquisition, integration, and analysis of big and heterogeneous data generated by a diversity of sources in urban spaces, such as sensors, devices, vehicles, buildings, and human, to tackle the major issues that cities face, e.g., air pollution, increased energy consumption and traffic congestion. Urban computing connects unobtrusive and ubiquitous sensing techno...

A LONG-STANDING BELIEF in development studies holds that, on the whole, living conditions in developing countries are superior for residents of large cities than for persons living in smaller cities, towns, and villages. The concept of big cities as " islands of privilege " (Harrison 1982: 145) is fundamental to otherwise discrepant theories of modernization, dependency, world systems of cities...

iranian traditional cities were created with a system based on experiments and gradual establishment of society through time. qajar era is especially important in iranian art history. until mid qajar era, iranian cities’s architecture mainly took benefit of its common traditional architecture that is already seen in most desert-surrounding cities. till this era, there was not any connection bet...

atmospheric visibility has been defined as the greatest distance at which an observer can see a black object viewed against the horizon sky, which in quantitative terminology is known as visual range. visibility, in the absence of special meteorological events (e.g. rain and fog), is an excellent indicator of air quality. visibility impairment results from light scattering and absorption by atm...