both academic and auditing firms have been searching for ways to detect corporate fraud. The main objective of this study was to present a model to detect financial reporting fraud by companies listed on Tehran Stock Exchange (TSE) using genetic algorithm. For this purpose, consistent with theoretical foundations, 21 variables were selected to predict fraud in financial reporting that finally, ...

In order to frame this question, and as a rhetorical device, I would like to set up a straw target as a caricature of what a closed system could look like. Central to the idea of a closed system is the concept of intellectual property as the equivalent of physical property, understood as owned in terms of some sort of title, either by an individual or corporate group, and available for sale or ...

The increased use of online market places (like eBay) by professional traders and small businesses goes along with an increase in demand for online multi-unit auction designs. A seller with many objects for sale might consider it inconvenient to initiate and monitor a single auction for each individual item and thus might favour the use of a multi-unit auction. However, the design of online mul...

This paper develops a model of information acquisition and portfolio choice under short-sale constraints. We show that short-sale constraints reduce information acquisition and both the constraints on short-selling and the reduced information acquisition affect investment decisions. The effects of short-sale constraints on investment decisions and asset prices are driven largely by the effects ...

The Unscheduled Mechanism (UI) enforced in the interstate sale-purchase of power has succeeded in transforming the fabric of the Indian power system operation in a manner unparallel. Nonetheless, categorizing the scheme as a disciplinary and penal mechanism would be like missing bull’s eye wide off the mark. UI rate is much more than what meets the eye. The paper argues that the mechanism is pr...

A counterfeit fentanyl crisis is currently underway in the United States. Counterfeit versions of commonly abused prescription drugs laced with fentanyl are being manufactured, distributed, and sold globally, leading to an increase in overdose and death in countries like the United States and Canada. Despite concerns from the U.S. Drug Enforcement Agency regarding covert and overt sale of fent...

THE first product of the work of the United Nations Commission on International Trade Law (UNCITRAL) in the area of international sale of goods was the Convention on the Limitation Period in the International Sale of Goods (Limitation Convention),1 which intended to consolidate a limited, but complex area of the law of sale of goods.2 The Limitation Convention was a forerunner and indeed functi...

In this research we develop mathematical models of Joint Economic Lot-sizing Problem (JELP) in a situation when a supplier offers time-based temporary price discounts to a buyer during a sale period. To respond this, the buyer places a special order with higher quantity. In literature, it has been assumed that the buyer tends to place the special order at the end of the sale period. We relax th...

knowledge of seasonal fluctuations is of great importance for sale management. the aim of this research is to assess the impact of sale season on the log and lumber prices. hence, after evaluation of sale documents in azarood forestry plan, the data of 410 timber sale lots at roadside of four seasons from 1992 to 2008 were extracted and incorporated into a dataset. calculating the average selli...

banking without usury is a very important object that has been considered by experts and investigated all time. in this writing, we have explored banking debt with known profit and concluded its rightness, based on soling debt right. in this way after lending money the bank sales it to debtor with agreed price. the way is similar about person's lending to bank and thus there is no usury. i...