this study empirically examines whether managers manipulate reported income through the timing of sales of long-lived assets and investments. several empirical implications of the income-smoothing and debt-equity hypothesis in the context of asset sales were tested. the findings are consistent with the timing of asset sales by managers so that the recognized accounting income from these sales s...

This paper presents a new property between processes arising from a set of relations called weak conformations. The largest, called weak conformance, is analogous to Milner’s observational equivalence. Unlike observational equivalence, however, weak conformance is not an equivalence but rather a preorder between processes. Like the previous property of logic conformance, weak conformance allows...

The design and implementation of the MVB conformance test system is great significance in both professional theory practical application. Conformance for MVB, mainly to determine whether equipment IUT consistent with protocol standard requirements TCN standard. covers most contents RTP real-time such as physical layer, link network transport layer application layer. This subject will analyse st...

Several notions of conformance have been proposed for checking the behavior of cyber-physical systems against their hybrid systems models. In this paper, we explore the initial idea of a notion of approximate conformance that allows for comparison of both observable discrete actions and (sampled) continuous trajectories. As such, this notion will consolidate two earlier notions, namely the noti...

In what case do you like reading so much? What about the type of the land surface observation modeling and data assimilation book? The needs to read? Well, everybody has their own reason why should read some books. Mostly, it will relate to their necessity to get knowledge from the book and want to read just to get entertainment. Novels, story book, and other entertaining books become so popula...