Dot arrays are often used to study basic numerical skills across cultures, species and development. Researchers investigate the ability of subjects to discriminate between dot arrays, as a function of the ratio or distance between their numerosities. Such studies have contributed significantly to the number sense theory (i.e., that humans are born with the ability to process numerosities, and s...

Spatial ability predicts performance in mathematics and eventual expertise in science, technology and engineering. Spatial skills have also been shown to rely on neuronal networks partially shared with mathematics. Understanding the nature of this association can inform educational practices and intervention for mathematical underperformance. Using data on two aspects of spatial ability and thr...

The aim of this study is to investigate the relationship between managerial ability and firm performance. First, we introduce a new two-stage DEA model with a fuzzy multi-objective programming approach for evaluating the performance of companies listed on the Tehran Stock Exchange. In this regard, the stable operation of companies, into two sub-process, have divided, which includes the profitab...

Instream flow needs (IFN) assessment studies are performed to provide guidelines for stream water management and to assess the impacts of different water projects such as weirs, dams and stream diversions on the available fish habitat. The physical habitat simulation is one of the IFN assessment methods and also a powerful tool in management of river ecosystem that has not become a common metho...

Abstract This paper constructs a signal-based composite index, namely ESCORE, which captures the context of earnings management. Specifically, ESCORE aggregates 15 individual signals related to both accrual and real management based on prior relevant literature. After establishing that is capable capturing in more likely occur, study finds low firms outperform those with high by an average 1.37...