We document that firms’ management of accounting earnings increased steadily from 1987 until the passage of the Sarbanes Oxley Act (SOX), with a significant increase during the period prior to SOX, followed by a significant decline after passage of SOX. However, the increase in earnings management preceding SOX was primarily in poorly performing industries. We also show that the informativeness...

The goal of the present experiment was to test the predictions of Central Bottleneck and Central Capacity Sharing models. According to the Central Bottleneck model, dual task interference, as observed in the PRP paradigm, is caused by an all-or-none bottleneck in information processing. The Central Capacity Sharing model postulates that dual task interference is caused by a capacity limited pro...

We construct embedded closed minimal surfaces in the round three-sphere S(1), resembling two parallel copies of the Clifford torus, joined by m small catenoidal bridges symmetrically arranged along a square lattice of points on the torus.

Identifying the precise locus of general cognitive ability (g) in the flow of information between perception and action is an important goal of differential psychology. To localize the negative correlation between g and reaction time to a specific processing stage, we administered a speeded number-comparison task to two groups differing in average g. The participants had to respond to two stimu...

excessive withdrawal of groundwater and reduced rainfall in recent years have caused the drawdown of groundwater table. therefore, it is necessary to manage it for preventing its damage. the present study was carried out to investigate the effect of increasing the irrigation efficiency on groundwater fluctuation on ajab-shir plain aquifer. the aquifer was simulated by using visual modflow 3.1 s...

Structural health monitoring is a developing research field which is multifunctional and can estimate the health condition of the structure by data analyzing and also can prognosticate the structural damages. Illuminating the damages by using piezoelectric sensors is one of the most effective techniques in structural health monitoring. Pressurized equipments are very important components in pro...

The observation that the COVID-19 pandemic has disrupted workplace relationships and working practices is trite; it nonetheless true. One significant change been that massive increase in call-center employment past 20 years mirrored during by a corresponding remote or working-from-home. However, ...

OBJECTIVE Breast cancer is the most common cancer among women worldwide. The Nordic countries have relatively high survival, but Denmark has a lower survival than neighboring countries. A breast cancer screening program was introduced in 2007 and 2008 in the northern and central regions of Denmark respectively. We aimed to examine possible changes in survival of Danish breast cancer patients in...

We present yb time–series CCD photometry of the high–amplitude δ Scuti star V 1162 Ori. A period break and a significant decrease in amplitude (50 percent) has been reported for this star by Hintz et al. (1998). New observations carried out over two observing seasons suggest that the period found by Hintz et al. (1998) was no longer valid in early 1998, and that the period again changed during ...

We construct quasiconformal mappings in Euclidean spaces by integration of a discontinuous kernel against doubling measures with suitable decay. The differentials of mappings that arise in this way satisfy an isotropic form of the doubling condition. We prove that this isotropic doubling condition is satisfied by the distance functions of certain fractal sets. Finally, we construct an isotropic...