This paper investigates the changes in firm value triggered by hypothetical corporate tax rate changes for which firms have balances on deferred tax allowances and deferred tax assets or liabilities. The effects on both investment to fixed assets and current assets are well taken care of with embedded production functions and firm investment decisions change over time through the accumulated pr...

When flash memory is used as a storage in embedded systems, block level translation layer is required between conventional filesystem and flash memory chips due to its physical characteristics. A far more efficient use of it is the design of a filesystem itself without no extra layer of translation. However, since flash filesystem does not use block device layer, it cannot utilize deferred I/O ...

A k-disjoint path cover (k-DPC for short) of a graph is a set of k internally vertex-disjoint paths from given sources to sinks that collectively cover every vertex in the graph. In this paper, we establish a necessary and sufficient condition for the cube of a connected graph to have a 3-DPC joining a single source to three sinks. We also show that the cube of a connected graph always has a 3-...

The NLSY data indicate that about 7.3 percent of teenage males become fathers and that very few of these fathers live with their children. Father absence and the concurrent increase in femaleheaded households are closely associated with the impoverishment of children. Most absent teen fathers never come into contact with the child support enforcement program, and the extent to which they financ...

Recent years have seen a dramatic decline in the creditworthiness of firms and increasing concern regarding the reliability of credit estimates provided by rating agencies. In this paper, I find evidence that a particular account, the valuation allowance for deferred tax assets, helps predict the future creditworthiness of a firm. Under the provisions of SFAS No. 109, a firm records a deferred ...

A paired many-to-many k-disjoint path cover (k-DPC for short) of a graph is a set of k disjoint paths joining k distinct source-sink pairs that cover all the vertices of the graph. Extending the notion of DPC, we define a paired many-to-many bipartite k-DPC of a bipartite graph G to be a set of k disjoint paths joining k distinct source-sink pairs that altogether cover the same number of vertic...

Homework 1 (Suggested Solutions) 1. Ans. Use principle of deferred decision. Let X i denote the outcome of the i-th die so that Pr(X i = k) = 1/6, where 1 ≤ k ≤ 6.

The purpose of this study was to examine the effect deferred tax expense, leverage, and information assimilation on earnings management. This uses secondary data with a population companies registered in Consumer Goods Industrial Sector Manufacturing Companies listed Indonesia Stock Exchange for 2014-2018 period. method used determine sample using purposive sampling. It consists 18 manufacturin...

The main purpose of this study is measuring and comparing of peanut harvesting loss in manual and mechanical methods in addition to economic analysis of them. Hence, a field was selected in Astaneh-Ashrafiyeh and divided to three different plots. Two plots were applied to measure mechanical harvesting loss and third one was applied for manual harvesting loss. According to test results, the lowe...

A Disjoint Path Cover (DPC for short) of a graph is a set of pairwise (internally) disjoint paths that altogether cover every vertex of the graph. Given a set S of k sources and a set T of k sinks, a many-to-many k-DPC between S and T is a disjoint path cover each of whose paths joins a pair of source and sink. It is classified as paired if each source of S must be joined to a designated sink o...