the current study aims to review the cross sectional variation in cash flow asymmetric timeliness and its effect on conditional conservatism. in this study, data from 120 firms in tehran stock exchange for the period spanning 1384- 1390 were examined. the regression model used in this research is panel data method with fixed effects approach. the most common measure of conditional conservatism ...

in this study, the effect of audit quality on agency costs and information asymmetry has been examined. among the accepted companies 99 ones in tehran stock exchange were selected for statistical samples from 1385 to 1392 in order to attain the research purposes. to measure the audit quality, it has been used the observable variables such as the percentage of institutional investors, the type o...

Language is widely assumed to be a well designed tool for reliably communicating propositional information between people. This suggests that its users should be sensitive to failures of communication, such as utterances that are blatantly incoherent with respect to an ongoing conversation. We present experimental work suggesting that, in fact, people are surprisingly tolerant of conversational...

1 Aim of This research is a Strategic analysis of seaports using multiple-criteria decision-making methods. At first, the strengths, weaknesses, opportunities and threats of Iranian seaports has been extracted from literature. Then, with respect to the importance concluded from LIKRET questionnaire distributed between experts (taking the views of the experts and specialist), five high importanc...

We show that black holes with a Schwarzschild radius of the order electroweak scale may act as seeds for baryon number violation within Standard model via sphaleron transitions. The corresponding rate is faster than one in pure vacuum and around can take place during evolution universe after phase transition. however this does not pose any threat pre-existing asymmetry universe.

In the MSSM with complex parameters, loop corrections to χ̃i → χ̃jW lead to a CP violating asymmetry ACP = (Γ(χ̃ + i → χ̃jW) − Γ(χ̃i → χ̃jW))/(Γ(χ̃i → χ̃jW )+Γ(χ̃i → χ̃jW)). We calculate this asymmetry at full one-loop level. We perform a detailed numerical analysis for χ̃1 → χ̃1W and χ̃2 → χ̃1W analyzing the dependence on the parameters and phases involved. Asymmetries of several percent are obtained. We al...

FTA proposed to add selections for ‘‘type of fire’’ to the non-rail fire event detail screens to provide better nationallevel information for vehicle fire prevention and mitigation. Comment. FTA received two comments to the proposed revision. Commenters indicated that ‘‘type of fire’’ was often difficult to ascertain and could only be identified after a lengthy investigation. FTA Response. The ...

The CSIRO-led eXtended New Technology Demonstrator (xNTD) will test key SKA technologies whilst delivering exciting science outcomes in the fields of HI surveys, gaseous evolution, galactic magnetism, pulsars and transients. The xNTD and its sister telescope, the MIT-led Low Frequency Demonstrator (LFD), build on technologies developed by the Sydney University SKA Molonglo Prototype (SKAMP) and...

IT cannot be claimed that the widespread use of abbreviations has facilitated easy reading of either papers or case notes and often they cause both annoyance and misunderstanding. Most should only have a limited use within a speciality and the meaning of many is totally different in another speciality. This book lists more than thirteen thousand abbreviations and well illustrates this diversity...