We present a method of smoothing discrete breakup S-matrix elements calculated by the method of continuum-discretized coupled-channels (CDCC). This smoothing method makes it possible to apply CDCC to four-body breakup reactions. The reliability of the smoothing method is confirmed for two cases, Ni(d, pn) at 80 MeV and the E1 transition of He. We apply CDCC with the smoothing method to a He bre...

This study empirically examines whether managers manipulate reported income through the timing of sales of long-lived assets and investments. Several empirical implications of the income-smoothing and debt-equity hypothesis in the context of asset sales were tested. The findings are consistent with the timing of asset sales by managers so that the recognized accounting income from these sales s...

We prove the existence of a smoothing for toroidal crossing space under mild assumptions. By linking log structures with infinitesimal deformations, result receives very compact form normal spaces. The main approach is to study that are incoherent on subspace codimension two and Hodge-de Rham degeneration theorem such spaces which also settles conjecture by Danilov. show homotopy equivalence be...