This paper studies voluntary certification when (a) there is uncertainty about managerial propensity to report truthfully, (b) some components of the firm’s value may be certified for a cost (“hard”), (c) other components may be disclosed but not certified free of misstatements (“soft”). We establish that untruthful managers are more likely to certify hard information and that, among truthful m...

OBJECTIVE To examine an online auction site for the presence and sale of children's products and toys previously recalled because of safety concerns. METHODS Targeted items were randomly selected from US Consumer Product Safety Commission (CPSC) press releases of recalled children's products dated 1992-2004. Auction listings from eBay were searched for the 150 targeted recalled items for 30 d...

among the issues that present a delay in the interpretation and understanding of the quran is considered. ayatollah javadi amoli great interpreter of those people who interpret the qur'an aspects it considers that in fact it leads to a better understanding of the verses which have been presented and delay. this paper presents analytical method to recognize and interpret ayatollah javadi am...

one of the exegetical methods coming into focus in the contemporary era due to the efforts of allameh tabatabai and then by ayatollah javadi-amoli is the quran-to-quran interpretive method. various arguments have been proposed for the validity of this method. one of these is that the traditional islamic narratives consider the quran as the criterion for assessing the validity of narrative. by t...

2. Surveys comparing the quality of taxi services across countries are quite common. In France, every year, the “hotels.com” taxi survey makes the headlines of the newspapers when it comes out. Its press release () specifies: “Research was conducted amongst 1,400 travellers from the UK, Ireland, France, Spain, Germany, Norway, Sweden and Denmark in May 2009.” In its last three issues London’s c...

[Purpose] The aim of this study was to verify the decline in functionality of elderly people. [Subjects and Methods] The study subjects comprised 152 individuals (96 women; 56 men) divided into 3 groups: G1 (60 to 69 years, n=53); G2 (70 to 79 years, n=65); and G3 (80 years or older, n=34). Physical performance, balance, mobility, and muscle strength were assessed using Short Physical Performan...

Objective: This research has been conducted so as to use the Porter Five Competitive Model and to obtain the votes of experts in the press industry. A pathological assessment of the industry in the country has been achieved and a desirable model has been developed for transforming the industry to face environmental change. Methods: In this research, the qualitative method has been applied to r...

PURPOSE Allometric modeling (AM) has been used to determine the world's strongest body mass-adjusted man. Recently, however, AM was shown to demonstrate body mass bias in elite Olympic weightlifting performance. A second order polynomial (2OP) provided a better fit than AM with no body mass bias for men and women. The purpose of this study was to apply both AM and 2OP models to women's world po...

to evaluate the influence of core thickness and fabrication stages on the marginal accuracy of ips e.max press crowns.twenty ips e.max press crowns, 1.5mm thick, were fabricated on metal dies. the crowns had two different core thicknesses, 0.8mm for group a and 1mm for group b, ten for each group. marginal gap was measured after each stage of core fabrication, veneering and glaze firing. the sp...

BACKGROUND This study examined the efficacy of short-term alpha-ketoisocaproic acid (KIC) monotherapy supplementation immediately prior to moderate- and high-intensity single bout exercise performance. METHODS Thirteen resistance trained men (22.8 +/- 2.5 years; 81.6 +/- 12.6 kg) participated in a prospective, randomized, double blind, placebo controlled crossover experiment. Each subject com...