Does the type of knowledge, and levels of ability and experience needed, depend on rank in managerial accounting? Are the knowledge, ability, and experience needed for managerial accounting success, consistent with the Libby & Luft (L&L) model (1993) of the determinants of judgment performance in accounting? We explore these questions using structural equation models of the performance evaluati...

the purpose of this paper is to study how the characteristics of successful managers are somehow related to their programme in co-operatives. the study shows there is a significant relationship between managers' characteristics such as innovation, authority and leadership, with managerial skills, self confidence and degree of success. however, there is no correlation between intelligence, ...

The nonlinear relationship between corporate value (Tobin's Q) and managerial ownership is well documented. This has commonly been attributed to the onset of managerial entrenchment, which results in a decrease of corporate value for increasing levels of managerial holdings. We propose a more complex structure for the corporate value { managerial ownership function, which accounts for the e®ect...

In the recent era, Cloud computing has emerged as a high demanding technology. Apart from cloud computing, edge and fog also becoming popular. was developed to provide steady expansible services end-users well industries. The merger of with smart devices brings us into new version computing. Presently, Edge techniques are flattering world after which all matured limitations in cloud. objective ...

In this paper, we present a variant of Datalog language (we call it Datalog ) able to deal with weights on ground facts and to consequently compute a feedback result for the goal satisfaction. The weights are chosen from a proper c-semiring. In our context, our goal is to use this language as a semantic foundation for languages for expressing trust relationships. As a matter of fact, many of th...