One of the most important methods of opacity accounting information by management is to accelerate the identification of good news versus delaying the identification of bad news on profits, but there is always a final level of accumulation of bad news in the company, and by reaching that its final level, these bad news will be released, which will lead to a Stock Price Crash Risk. In fact, stoc...

this research deals with axial and oblique impact crash tests on simple and hybrid composite tubes. axial and oblique impact tests have been generated on simple and hybrid composite tubes with one, two and three layers. a drop test rig was used to conduct the experiments. furthermore, in order to gain more detailed knowledge about the crash process, finite element simulations of the experiments...

Speed limits were increased in Utah and other States after repeal of the national maximum speed limit law (NMSL) in 1995. This study analyzed effects of the increased speed limit on Utah highways on crash rates, fatality crash rates, and injury crash rates. Annual (1992-1999) rates of crashes, fatality crashes, and injury crashes for the following highway categories were calculated: urban Inter...

Managers are responsible for providing financial statements and they might try to make a good picture of their firm's conditions. Therefore, they try to delay the disclosure of bad news and release the good news as soon as possible. The ten-dency of managers toward hiding bad news increases the stock price crash risk. The protection of investor is one of the factors that can prevent from fallin...

The master thesis in this report has been made in cooperation between Scania CV AB in Södertälje and the department of machine design at KTH in Stockholm. Scania CV AB is a leading manufacturer of heavy trucks, buses and coaches, and industrialand marine engines. Increasing road safety demands for vehicles in development has resulted in a new generation of safety systems, called Advanced Driver...

BACKGROUND All sectors of the economy, including the health research sector, must reduce their carbon emissions. The UK National Institute for Health Research has recently prepared guidelines on how to minimize the carbon footprint of research. We compare the carbon emissions from two international clinical trials in order to identify where emissions reductions can be made. METHODS We conduct...

OBJECTIVES Motor vehicle crash fatality rates have been consistently higher in rural areas than in urban areas. However, the explanations for these differences are less clear. In this study the decomposition method was used to explore the factors associated with increased fatal crash involvement rates in rural communities. DESIGN Using national databases, the fatal crash incidence density was...