نتایج جستجو برای: discretionary data

تعداد نتایج: 2411986  

2006
Ninghui Li Ziqing Mao Hong Chen

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...

ژورنال: :پژوهش های حسابداری مالی و حسابرسی 0
بهزاد کاردان استادیار حسابداری، دانشکده علوم اداری و اقتصادی دانشگاه فردوسی مشهد، مهدی صالحی دانشیار حسابداری، دانشکده علوم اداری و اقتصادی دانشگاه فردوسی مشهد، حسین کلاته کارشناس ارشد حسابداری، دانشگاه آزاد اسلامی واحد نیشابور،

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...

2015
Rebecca A Perry Kimberley M Mallan Jasly Koo Chelsea E Mauch Lynne A Daniels Anthea M Magarey

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...

2007
LINA ERIKSSON JAMES MAHMUD RICE ROBERT E. GOODIN

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...

2015
Michael Baumgart

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 ...

2016
Daniel Puciato

[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...

Journal: :Circulation 2009
Rachel K Johnson Lawrence J Appel Michael Brands Barbara V Howard Michael Lefevre Robert H Lustig Frank Sacks Lyn M Steffen Judith Wylie-Rosett

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 ...

Journal: :CoRR 2013
Sugata Sanyal Parthasarathy P. Iyer

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...

ژورنال: :پژوهشهای حسابداری مالی وحسابرسی 2016
حمیدرضا وکیلی فرد قدرت اله طالب نیا امید صباغیان طوسی

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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