نتایج جستجو برای: discretionary data
تعداد نتایج: 2411986 فیلتر نتایج به سال:
Existing non-discretionary access control systems (such as Security Enhanced Linux) are difficult to use by ordinary users. We identify several principles for designing usable access control system and introduce the Host Integrity Protection Policy (HIPP) model that adds usable non-discretionary access control to operating systems. The HIPP model is designed to defend against attacks targeting ...
This research aimed to study the behavior of real earnings management and earnings management based on accruals to achieve an average profitability of listed companies in Tehran Stock Exchange. In this study, we focus on the optional operating cash flow, optional cost and production cost as real earnings management representatives as well as discretionary accruals as an earnings management acco...
چکیده در این مقاله رابطه بین اظهارنظر حسابرس و ریسک مالی با مدیریت سود مورد بررسی قرار گرفته است. مدیریت سود با استفاده از اقلام تعهدی اختیاری برآورد شده است. در رابطه با نوع اظهارنظر حسابرس، گزارش حسابرس به دو دسته مقبول (تعدیل نشده) و مشروط (تعدیل شده) تقسیم شده است. از متغیرهای ریسک مالی، اهرم مالی و نوسانات سود در این پژوهش استفاده شده است. برای برآورد اقلام تعهدی اختیاری بر اساس نوع صنعت ا...
BACKGROUND Food neophobia, the rejection of unknown or novel foods, may result in poor dietary patterns. This study investigates the cross-sectional relationship between neophobia in children aged 24 months and variety of fruit and vegetable consumption, intake of discretionary foods and weight. METHODS Secondary analysis of data from 330 parents of children enrolled in the NOURISH RCT (contr...
Time pressure is a familiar phenomenon. The quantity of spare time people have clearly effects their satisfaction with their leisure and with their life as a whole. But so too, we show, does how much control people have over how much spare time they have. We measure this through an indicator of ‘discretionary time’, which proves to be equally or more important than spare time itself in these co...
Sensitivity diagnostics has recently been put high on the agenda of methodological research into Qualitative Comparative Analysis (QCA). Existing studies in this area rely on the technique of exhaustive enumeration, and the vast majority of works examine the reactivity of QCA either only to alterations in discretionary parameter values or only to data quality. In this article, we introduce the ...
[Purpose] This paper attempted to determine the relationship between physical activity of men from Wrocław and their discretionary income. [Subjects and Methods] The subjects were 1,601 male survey respondents aged from 18 to 65 years old. The International Physical Activity Questionnaire was used for the assessment of physical activity. [Results] Among respondents, low intensity physical activ...
High intakes of dietary sugars in the setting of a worldwide pandemic of obesity and cardiovascular disease have heightened concerns about the adverse effects of excessive consumption of sugars. In 2001 to 2004, the usual intake of added sugars for Americans was 22.2 teaspoons per day (355 calories per day). Between 1970 and 2005, average annual availability of sugars/added sugars increased by ...
Cloud computing is a complex infrastructure of software, hardware, processing, and storage that is available as a service. Cloud computing offers immediate access to large numbers of the world's most sophisticated supercomputers and their corresponding processing power, interconnected at various locations around the world, proffering speed in the tens of trillions of computations per second. In...
به دلیل اینکه به ندرت اطلاعات درباره اندازه شرکتها و تفاوتهای شرکتهای کوچک و شرکتهای بزرگ فهرست میشود، در این پژوهش هدف، بررسی این موضوع است که کیفیت حسابرسی بالا چه تاثیری بر مدیریت سود در دو گروه از شرکتها دارد و اینکه چه رابطهای بین ارائه گزارش مشروط و تخصص حسابرس در صنعت صاحبکار وجود دارد. دو مدل رگرسیون ols و logit برای بررسی اثر کیفیت حسابرسی بر اقلام تعهدی اختیاری و اثر تخصص ...
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