earnings management has inverted the main objective of financial reporting through the distortion of the actual economic performance of companies and prevented the complete transfer of information to market. given the importance of subject of research, incentives that cause earnings management have been reviewed from various aspects. the main purpose of this research is to examine the relations...

Hoxd13, Tbx2, Tbx3, Sall1 and Sall3 genes are candidates for encoding antero-posterior positional values in the developing chick wing and specifying digit identity. In order to build up a detailed profile of gene expression patterns in cell lineages that give rise to each of the digits over time, we compared 3 dimensional (3D) expression patterns of these genes during wing development and relat...

This paper discusses the use of signed-digit representations in the implementation of fast and efficient residue-arithmetic units. Improvements to existing signed-digit modulo adders and multipliers are suggested and new converters for the residue signed-digit number system are described for the moduli . By extending an existing efficient signed-digit adder design to handle modulo operations, w...

The triple code model of numerical cognition (TCM) details the neurocognitive mechanisms associated with perceiving and manipulating information in exact symbolic (Arabic digits number words) approximate nonsymbolic magnitude (e.g., dot arrays) representation codes. current study provides a first empirical fMRI-based investigation into neurodevelopmental differences 30 healthy children’s 44 adu...

Abstract Multiclass classification is a fundamental and challenging task in machine learning. The existing techniques of multiclass can be categorized as (1) decomposition into binary (2) extension from (3) hierarchical classification. Decomposing set classifications that efficiently solved by using classifiers, called class binarization, which popular technique for Neuroevolution, general powe...

Penelitian ini bertujuan untuk memeriksa kejadian qualification mismatch dan pengaruhnya terhadap upah tenaga kerja di Indonesia. Dengan menggunakan SAKERNAS 2018, diidentifikasi metode normatif. Vertical diperoleh dengan membandingkan tingkat pendidikan golongan pekerjaan (KBJI 1 digit), sedangkan horizontal klasifikasi jurusan (3 digit ISCED-F) jabatan 3 digit). Pada tahun yang mengalami unde...

Spatial ability plays a key role in many types of reasoning and communication, and is important in domains such as design. Digit ratio is related to a range of cognitive abilities, including spatial ability. In digit ratio studies, most studies were limited by using only one test for spatial ability. The purpose of present study was to investigate which sub-factors of spatial ability are relate...

In this article, a new radix-2 signed-digit number (Radix-2 sub signed-digit number) is defined and its properties for hardware realization are discussed. Until now, high speed calculation method with Radix-2 signed-digit numbers is proposed, but this method used “Compares With 2” to calculate carry. “Compares with 2” is a very simple method, but it needs very complicated hardware especially wh...