due to the fact that assets are recorded at their historical value and they may include unrealized gains (losses), managers may manipulate earnings through the sale of these assets and provide financial information which is not accurate and reliable. the aim of this study is to investigate the relationship between income from asset sales, earnings change and leverage of companies listed on tehr...

the sales proceeds are the most important factors for keeping alive profitable companies. so sales and budget sales are considered as important parameters influencing all other decision variables in an organization. therefore, poor forecasting can lead to great loses in organization caused by inaccurate and non-comprehensive production and human resource planning. in this research a coherent so...

BACKGROUND Musculoskeletal disorders are the most frequent occupational diseases in Europe. However, their multifactorial aetiology poses several challenges concerning not only the estimation of relative prevalence rates across occupational groups but also how the co-occurrence of known risk factors might differ between disorders of the upper and lower limbs. Against this background, the follow...

BACKGROUND Increasing alcohol taxes has proven effective in reducing alcohol consumption, but the effects of alcohol sales taxes on sales of specific alcoholic beverages have received little research attention. Data on sales are generally less subject to reporting biases than self-reported patterns of alcohol consumption. OBJECTIVES We aimed to assess the effects of Maryland's July 1, 2011 th...

The rapid technological development in the field of information and communication technology (ICT) has enabled the databases of super shops to be organized under a countrywide sales decision making network to develop intelligent business systems by generating enriched business policies. This paper presents a data mining framework for generating sales decision making information from sales data ...

BACKGROUND Workplace injuries are common, cause significant morbidity for workers and have considerable economic impact. General practitioners can play an important role in facilitating early return to work, improving outcomes for all parties. OBJECTIVE This article provides guiding principles for the initial assessment and early treatment phase of injury with a primary focus on the rehabilit...

Sales forecasting for new products is significantly important fashion retailer companies because prediction with high accuracy helps the company improve management efficiency and customer satisfaction. The low inventory strategy of stock level in each brick-and-mortar store lead to serious censored demand problems, making difficult. In this regard, a two layers (TLs) model proposed paper predic...

The development of endophyte inoculants for agricultural crops has been bedevilled by the twin problems of a lack of reliability and consistency, with a consequent lack of belief among end users in the efficacy of such treatments. We have developed a successful research pipeline for the production of a reliable, consistent and environmentally targeted fungal endophyte seed-delivered inoculant f...

BACKGROUND There is currently a lack of reliable information on the exposures of residents and bystanders to pesticides in the UK. Previous research has shown that the methods currently used for assessing pesticide exposure for regulatory purposes are appropriate for farm workers 1. However, there were indications that the exposures of bystanders may sometimes be underestimated. The previous st...

Land degradation is a global problem that particularly impacts the poor rural inhabitants of low and middle-income countries. We improve upon existing literature by estimating the extent of rural populations in 2000 and 2010 globally on degrading and improving agricultural land, taking into account the role of market access, and analyzing the resulting impacts on poverty. Using a variety of spa...