Five types of constructions are introduced for non-prioritized belief revision, i.e., belief revision in which the input sentence is not always accepted. These constructions include generalizations of entrenchment-based and sphere-based revision. Axiomatic characterizations are provided, and close interconnections are shown to hold between the di®erent constructions. x

This study aims to examine the effect of entrenchment and corporate governance on audit quality as measured by accrual quality. uses manufacturing companies listed Indonesia Stock Exchange from 2018-2020 a sample. The final sample this was 39 with total 117 observations. multiple linear regression method analysis. results provide evidence that has positive also show when company faces high cont...

this study investigates empirically the value investors place in excess cash holdingand how managerial ability impact on the value of cash holding for iranianfirms from 2006 to 2014. in this research, managerial ability calculated by usingthe data envelopment analysis (dea). following the approach of faulkender andwang, we find that the relation between managerial ability and value of cash hold...

This paper examines the relation between managerial ownership and the quality of accounting information in an emerging market. It is hypothesized that the relation between managerial ownership and earnings’ explanatory power of returns is negative and different from that documented in developed markets due to a unique institutional setting, leading to relatively high agency conflicts and inform...

This paper introduces xTrust, a general purpose security framework that supports a wide range of applications and security mechanisms in a way that makes trust highly visible. It provides basic services for identifying paths between peers that are trusted for specific purposes, and for utilizing those paths for the trustworthy exchange of information. The design of the system is based on four g...

A major problem for knowledge representation is how to revise a knowledge system in the light of new information that is inconsistent with what is already in the system. Another related problem is that of contractions, where some of the information in the knowledge system is taken away. Here, the problems of modelling revisions and contractions are attacked in two ways. First, two sets of ratio...

the objective of the present study was to identify managerial competencies. this study reviewed existing managerial competencies in a cultural context resulting in the development of a broad based psychometrically sound leadership questionnaire. the unit of analysis of the research was a theoretical and experimental research related to managerial competencies, provided from seventeen iranian an...