We show that techniques inspired by Kollár and Viehweg’s study of weak positivity, combined with vanishing for log-canonical pairs, lead to new generation and vanishing results for direct images of pluricanonical bundles. We formulate the strongest such results as Fujita conjecture-type statements, which are then shown to govern a range of fundamental properties of direct images of pluricanonic...

We introduce the notion of τ -like partial order, where τ is one of the linear order types ω, ω∗, ω + ω∗, and ζ. For example, being ω-like means that every element has finitely many predecessors, while being ζ-like means that every interval is finite. We consider statements of the form “any τ -like partial order has a τ -like linear extension” and “any τ -like partial order is embeddable into τ...

Seeing a need to refresh the current guidelines, the Financial Accounting Standards Board (FASB) proposed an update to the financial accounting and reporting model for not-for-profit entities. In a response to solicited feedback, the board is now revisiting its proposed update and has set forth a plan to finalize its new guidelines. The FASB continues to solicit and respond to feedback as the p...

_______________________________________ * We are very grateful to Patrick Honohan for his suggestions.

Predicting financially false statements to detect frauds in companies has an increasing trend in recent studies. The manipulations in financial statements can be discovered by auditors when related financial records and indicators are analyzed in depth together with the experience of auditors in order to create knowledge to develop a decision support system to classify firms. Auditors may annot...

This paper investigates whether the Feldstein and Horioka (1980) argument on domestic saving-investment relationship is supported by the data of the countries in the Middle East and North Africa (MENA) region when the financial development levels and exchange rate regimes are taken into account. To this end, we employ both the ARDL bounds cointegration test and panel mean group procedures. The ...