Abstract The goal of this paper is to present early warning models used in the process bankruptcy recognition that should meet terms good economic condition. Economic condition a company on capital market when business achieved, namely increase value, occurs with earnings per share. results show higher scores discriminant model, lower EPS growth rate. Correlation and linear regression are appli...

The main purpose of this research is the study on effect of Financial and Operating Leverage and Venture Capital on Tobin's Q ratio amongst companies listed in Tehran Stock Exchange. In this research, the Holdings and Investment companies are used as statistical samples and 73 enterprises that are listed in Tehran Stock Exchange within 2001 to 2016 have been studied. The results driven by this ...

The procedure adopted by the OIE to create or update a standard is complex, but fully transparent. The request to create or update a standard can come from an OIE Delegate, a Specialist Commission, the OIE International Committee or any other authority following the outbreak of a disease or any significant epidemiological event. On receipt of the request, the OIE Central Bureau forwards it to t...

for goal of transparency, listed companies are required to disclose their significant events, quarterly reports and the decisions taken in their general meetings. of course, when the dissemination of information might prejudice a company’s interests, it can withhold the disclosure on condition that it keeps the information confidential. this article, by using american and english experiences, s...

Non-listed REITs carry both a cost and an advantage to investors. Because non-listed REITs are not traded on an exchange, they are not liquid. But also because non-listed REITs are not traded, they are closer to pure plays in real estate than listed REITs. They are, in a sense, a hybrid product. They give retail investors the ability to invest in real estate with a vehicle that in some ways mim...

Avian song learning is an important model system for understanding vocal learning in humans and other animals. Laboratory studies indicate that social interactions are critical for song learning, but field observations show that territorial males are aggressive to intruders, raising the question of whether young birds are tolerated, much less tutored in the wild. We examined how adult song spar...

The atmospheric Ar/N2 ratio is expected to be useful as a tracer of air-sea heat exchange, but this application has been hindered in part due to sampling artifacts. Here we show that the variability in δ(Ar/N2) due to thermal fractionation at the inlet can be on the order of 40–80 per meg, and we introduce the use of an aspirated solar shield that successfully minimizes such fractionation. The ...

Editor's Note: It seems appropriate, in this issue of JSS containing the ®ndings of our annual Top Scholars/Institutions study, to pay tribute to the persistent authors who make a journal like this, and a study like that, possible. In their honor, we dedicate the following humorous, anonymously-authored, letter! Dear Sir, Madame, or Other: Enclosed is our latest version of Ms. #1996-02-22-RRRRR...