ABSTRACT A large body of empirical research in accounting investigates the causes and consequences accruals quality, reaching numerous influential conclusions. Yet little work has been done to systematically evaluate validity underlying measures quality. We these using three criteria: (1) Is measure unaffected by economic determinants accruals? (2) Does consistently reflect errors (3) facilitat...

background: the coronary artery bypass grafting (cabg) is performed to completely or partially relieve the symptoms of coronary heart disease (chd). one of the most important goals of this operation is the improvement of quality of life (qol). the data obtained on healthrelated quality of life (hrqol) represents the functional limitations and the alleviation of symptoms among patients. many fac...

Women must work fifteen months and eight days to earn what men earn in a year" (Lesley, 1999). In a society where women are often single mothers who must support both themselves and children, why would they get paid less than men for doing the same job? When John F. Kennedy passed the Equal Pay Act of 1963, which promised women "equal pay for equal work," women earned only 58 cents for every do...

A Rede Neural Artificial (RNA) tem capacidade de simular uma rede neural biológica e apresenta-se como ferramenta que pode auxiliar na redução problemas econométricos mediante modelos matemáticos. Modelos gerenciamento resultados apresentam um problema fundamental pelo fato dos accruals discricionários da gestão não serem diretamente observáveis, o vem a afetar avaliação do desempenho real empr...