the efficiency measurement is a subject of great interest. the majority of studies on dea models have been carried out using radial or non-radial approaches regarding the application of dea for the efficiency measurement. this paper, based on the directional distance function, proposes a new generalized hybrid measure of efficiency under generalized returns to scale with the existence of both r...

The manipulation of the accounting and fiscal information is currently a much debated reality that occurs throughout economies societies all over world. main purpose this paper focused on shaping obtaining model can detect fraud/tax evasion risk, could be useful both to authorities as part risk assessment analysis regarding taxpayer behavior, auditors even entities from private sector in due di...

The concept of sustainability has been gaining importance all over the world. Concerns consumers, investors, fund providers and governmental organizations about motivate companies to take action for a more sustainable Stock exchanges have also created related indices. starting point this study is assumption that in index are respectful environment, society economy therefore, they trustworthy wh...

Araştırmanın amacı, Beneish modelinin Türkiye’ye uyarlanması ile geliştirilen TR modeli vasıtasıyla, BIST’te faaliyetlerini sürdüren şirketlerin muhasebe manipülasyonlarının tespit edilmesi ve Mi değerini etkileyen endekslerin belirlenmesidir. Bu amaç kapsamında imalat sektörü şirketleri toptan perakende ticaret üzerine uygulamalar gerçekleştirilmiştir. sonucunda, her iki sektörde de uygulanabi...

a parallel hybrid system of hmm and gmm modeling techniques was implemented and used in a telephony speaker verification and identification system. spectral subtraction and weighted projection measure were used to render this system more robust against additional noise. cepstral mean subtraction method was also applied for the compensation of convolution noise due to transmission channel degrad...

A score type test based on the M-estimation method for a linear regression model is more reliable than the parametric based-test under mild departures from model assumptions, or when dataset has outliers. An R-function is developed for the score M-test, and applied to two real datasets to illustrate the procedure. The asymptotic power function of the M-test under a sequence of (contiguous) loca...

One of the most important Limitation General Circulation Models , Large scale are being simulation of climatic variables. So should With Various method are downscaled, The ability to have identified a study area. Choose a suitable GCM model for the study area Very important role In the simulation  parameter (precipitation) is intended for future. In this research of CMIP5 Models Contains BCC-CS...