نتایج جستجو برای: horizontal and vertical merging
تعداد نتایج: 16852410 فیلتر نتایج به سال:
The purpose of this study is to assess tax risk according to audit quality output criteria and vertical and horizontal agency costs. In this study, we used audit quality output criteria including accruals quality, realized cash flows and earnings volatility in companies. For this purpose, financial information of 118 companies was extracted and analyzed as a statistical sample of the study in 2...
The fact that the seen world appears upright is so obvious that it may seem axiomatic. Nevertheless this verticalhorizontal stability of phenomenal things is as much a psychological problem as their coloration, size, or distance. Stratton once asked the question, "why do things look right side up instead of inverted?" But a different and more fundamental question is, "why do things look right s...
This paper addresses the issue of semantic annotation using horizontal and vertical contexts. Semantic annotation is a task of annotating web pages with ontological information. Information on a web page is usually two-dimensionally laid out, previous semantic annotation methods that view a web page as an ’object’ sequence has limitations. In this paper, to better incorporate the two-dimensiona...
A theory of eecient stereo coding 2] predicts that, in a natural visual environment, where the ocular correlation of the input depends on stimulus orientations, the striate cortical cells are more likely binocular when selective to horizontal rather than vertical orientations. A psychophysical experiment was designed to test this prediction. The interocular transfers of simultaneous orientation...
Horizontal, vertical, and over-all size differences were introduced in the retinal images of the two eyes of normal subjects during brief presentations of simple foveal targets. Horizontal disparities, whether accompanied by vertical disparities or not, induced the appearance of a rotation of the target around a vertical axis out of the frontal plane, according to the expectation from geometry,...
Using the first nationally representative detailed income data for India from the 2005 India Human Development Survey (IHDS), Desai and colleagues (2010) reported Indian income inequality to have the high levels typical for lowand middle-income countries. The IHDS Gini of 0.52 puts India at a similar level as Brazil (0.49) and well above the levels observed even in the most unequal high-income ...
Received Based on a categorical semantics that has been developed recently we study composition and reenement as horizontal and vertical structuring techniques for typed graph transformation systems. Composition of graph transformation systems w.r.t. common subsystems is shown to be compatible with the semantics, i.e., the semantics of the composed system is obtained as the composition of the s...
Desktops are the most prevalent environment for productive use of computers. However, there is still a gap between physical and virtual desktops. Previous approaches merged both worlds into one interactive horizontal surface. We argue that horizontal and vertical surfaces serve different purposes and offer different advantages. Therefore, we propose the combination of both surfaces by a soft cu...
A square composed of horizontal lines appears taller and narrower than an identical square made up of vertical lines. Reporting this illusion, Hermann von Helmholtz noted that such illusions, in which filled space seems to be larger than unfilled space, were common in everyday life, adding the observation that ladies' frocks with horizontal stripes make the figure look taller. As this assertion...
Abstract In this paper we present an algebraic approach to statecharts as they are used in the Statemate tool in the style of "Petri-Nets are Monoids" for place-transition nets developed by Meseguer and Montanari. We apply the framework of high-level-replacement systems, a categorical generalization of graph transformation systems, in order to de ne union as horizontal as well as transformation...
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