This paper examines the consequences of Financial Reporting Quality (FRQ) on Corporate Performance, using three proxies of FRQ: (i) earnings quality; (ii) conservatism; and (iii) accruals quality. Our purpose is to analyze the effect of a good FRQ on financial performance (FP) measured by the market to book ratio. To this end, the proposed hypotheses are tested on an unbalanced sample of 1, 960...

We present a novel method for mapping and localization in indoor environments using a wearable gesture interface. The ear-mounted FreeDigiter device consists of an infrared proximity sensor and a dual axis accelerometer. A user builds a topological map of a new environment by walking through the environment wearing our device. The accelerometer is used to identify footsteps while the proximity ...

The extent to which the three-dimensional organization of the genome contributes to chromosomal translocations is an important question in cancer genomics. We generated a high-resolution Hi-C spatial organization map of the G1-arrested mouse pro-B cell genome and used high-throughput genome-wide translocation sequencing to map translocations from target DNA double-strand breaks (DSBs) within it...

We present results from an ongoing survey dedicated to the ionized gas kinematics of Virgo cluster spiral galaxies using Fabry-Perot (FP) interferometry. Our goal is to study the environmental effects on galaxy evolution in the Virgo cluster. We report here on the Hα distribution map and velocity field of NGC 4438, the prototype of an interacting galaxy near the centre of the cluster. 1. Introd...

Electrocortical activity is increasingly being used to study emotion regulation and the impact of cognitive control on neural response to visual stimuli. In the current study, we used direct epidural cortical stimulation (EpCS) to examine regional specificity of PFC stimulation on the parietally-maximal late positive potential (LPP), an event-related potential (ERP) biomarker of visual attentio...

* Intergeneric hybrids between Lolium multiflorum and Festuca pratensis (Lm/Fp) and their derivatives exhibit a unique combination of genetic and cytogenetic characteristics: chromosomes undergo a high frequency of homoeologous recombination at meiosis; the chromosomes of the two species can easily be discriminated by genomic in situ hybridization (GISH); recombination occurs along the entire l...

Here, τ(G) is roughly the volume of G(AK)/G(K) with respect to Haar measures on G(Kv) for all places v, where we have to use L-functions to make the product measure converge, and also have to restrict to measuring some “compact part” of G(Kv), by taking the kernel of all |χ|v, χ : G→ Gm. Now, let’s formulate a version of this for abelian varieties. For simplicity, assume that E is an elliptic c...

~Tn'i's project used three methods of DNA identification: (1) DNA typing using single locus probes, (2) DNA fingerprinting with multi-locus probes, and (3) polymerase chain reaction (PCR) for sex determination. The hypothesis to test was whether DNA profiles remain constant over time, including the lifetime of an individual. This has relevance to the potential establishment of computer database...

The algorithm IS-FP takes up the idea from the IS-FBN algorithm developed for the shared task 2007. Both algorithms learn the individual attribute selection style for each human that provided referring expressions to the corpus. The IS-FP algorithm was developed with two additional goals (1) to improve the indentification time that was poor for the FBN algorithm and (2) to push the dice score e...