review the literature of conservatism in financial reporting indicates the importance of conservatism in accounting profession. researchers have always tried to determine the degree and ways of conservatism in financial reporting and accounting, although this is not done easily, because there is not a direct measure of conservatism. however, conservatism has been one of the key principles in ac...

Current student modelling techniques cannot be applied directly to operational training on simulators in complex and dynamic worlds such as Air Traffic Control because of the lack of appropriate expert models and time constraints. The objective of this research is to present a student modelling approach for individualising the simulation training that (1) is specific to operational skill traini...

An automatic synthesis tool for CMOS op amps (OPASYN) has been developed. The program starts from one of a number of op amp circuits and proceeds to optimize various device sizes and bias currents to meet a given set of design specifications. Because it uses analytic circuit models in its inner optimization loop, it can search efficiently through a large part of the possible solution space. The...

agricultural extension is a client-oriented service the effectiveness and efficiency of which depends on the clientele’s satisfaction. extension agents’ performance is one of the indices of extension services' performance. extension agents’ performance has been assessed in different such ways as: study of their supervisors’ view points, study of agents’ themselves reports and as well study...

The present study is dealing with presenting a model for evaluating the effectiveness of short and medium-term training courses at Mazandaran University of Medical Sciences. a combined research method (quantitative, qualitative) was conducted. The statistical population consists of specialists and university administrators and staff of the Medical Sciences Organization in Mazandaran Province.  ...

The dominant motivational paradigm in embodied AI so far is based on the classical behaviorist approach of reward and punishment. The paper introduces a new principle based on ’flow theory’. This new, ‘autotelic’, principle proposes that agents can become self-motivated if their target is to balance challenges and skills. The paper presents an operational version of this principle and argues th...

3 Mission (NRHM), can prevent many of these deaths by helping women and their families recognize maternal and neonatal danger signs and promptly seek care. However, a majority of ASHAs are low-literate village women, and they face significant operational challenges in conducting routine maternal, newborn, and child health (MNCH) activities and in keeping their skills updated. In particular, ASH...