banks play important roles in promoting national development. in order to provide efficient services and to perform their statutory roles effectively, banks are required to comply with established standards. in nigeria, the statement of accounting standards (sas), companies and allied matters act (cama) and the central bank of nigeria’s directives and regulations provide guidelines to banks in ...

Web services require XML formatted data. Human translation of business information from the rapidly expanding volume of documents to XML is labor-intensive and impractical. Computer programs can be built to extract domain-specific facts from web documents and convert them into an XML format. With a continual feed of web articles, such a system could be used to maintain an up-to-date XML knowled...

BACKGROUND A recent report from the British Nuffield Council on Bioethics associated 'emerging biotechnologies' with a threefold challenge: 1) uncertainty about outcomes, 2) diverse public views on the values and implications attached to biotechnologies and 3) the possibility of creating radical changes regarding societal relations and practices. To address these challenges, leading internation...

The management of cash requires careful considerations to allow firms benefit from proper resource allocations while mitigating agency issues. Accounting comparability can play an important role in tackling information asymmetry and cost, thus enabling managers hoard more cash. This research aims investigate the link between accounting holdings emerging market. Using a sample listed Vietnam 201...

‎in this paper we prove that a simplicial complex is determined‎ ‎uniquely up to isomorphism by its barycentric subdivision as well as‎ ‎its comparability graph‎. ‎we also put together several algebraic‎, ‎combinatorial and topological invariants of simplicial complexes‎.