This study examines the antecedents and consequences of board dissent. Drawing from agency theory information-processing perspective, we propose that level earnings management is negatively associated with likelihood dissent, this relationship moderated by environmental complexity. We also contend dissent may improve firm performance, but it prompt managers to use more deviant strategies. Using...

Soil moisture hampers the estimation of soil variables such as clay content from remote and proximal sensing data, reducing the strength of the relevant spectral absorption features. In the present study, two different strategies have been evaluated for their ability to minimize the influence of soil moisture on clay estimation by using soil spectra acquired in a laboratory and by simulating sa...

The aim of this study is to investigate the effects of corporate governance mechanisms in preventing the bankruptcy of companies listed in Tehran Stock Exchange. For this purpose, corporate governance mechanisms, including institutional ownership, non-executive members of the board, CEO dual responsibility and free float stock are determined as independent variables and Bankruptcy based on the ...

In this paper, we discuss the design and engineering of the PolyBot board, a custom robot controller board. This board has many features which make it suitable for use in the design and construction of a simple mobile robot. We outline the design decisions made such as: microcontroller selection, input and output features, board layout, connector selection, and software. We discuss our experien...

The consistency between student clinical performance in dental school and performance on initial licensure examinations is known to be weak. A review of the literature failed to identify any reports of the consistency between performance on initial licensure examinations and quality of technical work in practice. This research examines the consistency of performance among candidates who took tw...

This study proposes a dry-type phantom for evaluating the accuracy of magnetoneurography (MNG). The emulates quadrupole-like pattern typical magnetic field distribution observed in MNG. It is composed printed circuit board patterned with long rectangular coils, whose short and edges measure 5 360 mm, respectively. from was obtained using 132-ch MNG system equipped an array vector-type supercond...

This paper describes the design and development of a novel digital notice board which allows non experienced users to easily interact with digital information. In particular, the system allows the user to receive and handle media elements (pictures, text messages, videos). Instead of employing the file system to interact with information, the user interface promotes a kind of interaction which ...

The Editorial Board advises the editorial team on all important issues and are selected by the Board of the Gesellschaft Deutscher Chemiker (GDCh; German Chemical Society) upon recommendation by the Editorial Board and the editorial team. After 19 years on the Editorial Board (and 10 years as its Chairman) FranÅois Diederich will now join the International Advisory Board (see below). Hartmut Mi...