Penelitian ini merujuk kepada permasalahan terkait dengan praktek perataan laba yang dipengaruhi berbagai faktor. Dalam hal menarik peneliti melakukan penelitian kembali laba. bertujuan untuk mengetahui apakah terdapat hubungan antara variabel cash holding, komisaris independen, kualitas audit dan nilai perusahaan terhadap Adapun metode analisis digunakan adalah logistik teknik purposive sampli...

Oja depth (Oja 1983) is a generalization of the median to multivariate data that measures the centrality of a point x with respect to a set S of points in such a way that points with smaller Oja depth are more central with respect to S. Two relationships involving Oja depth and centers of mass are presented. The first is a form of Centerpoint Theorem which shows that the center of mass of the c...

Growing challenges with respect to preserving the environment have forced changes in company operational structures. Thus, the objective of this article is to measure the evidence of Environmental Management using the Item Response Theory, based on website analysis from Brazilian industrial companies from sectors defined through the scope of the research. This is a qualitative, exploratory, and...

Industrials interest in fats as raw material, resides in their exceptional quality and potentialities of exploitation in several fields. This study aimed to exalt the optimized shea butter quality and present its wide potentialities of utilization. Hence, the characteristics of beige and yellow optimized shea butters were determined. Both samples recorded very weak acid (0.280 ± 0.001 and 0.140...

This work aimed to determine the effect of freeze drying (FD), hot air (HD), vacuum (VD), and infrared (IRD) on quality two key kinds garlic varieties (white purple garlic). The including colors, bioactive compounds, antioxidant capacities dried slices were investigated. highest whiteness white was found in FD treatments with its values at 87.04 81.89, respectively. higher active substances con...

background: we conducted a comprehensive bibliometrics analysis to calculate the h, g, m, a and r indicators for all iranian biomedical research centers (ibrcs) from the output of isi web of science (wos) and scopus between 1991 and 2010. we compared the research performance of the research centers according to these indicators.   methods : this was a cross-sectional and descriptive-analytical ...

the subject we discussion about are nucleation and meta stable phenomena’s , superheat liquids , supercold liquids and meanwhile  applications of this liquids. all in all meta stable situation can occur in three condition: first while changing liquid phase to gas phase by heating , second changing liquid phase to solid phase by cooling , third while moving water stream in subsonic nozzles or su...

The purpose of this paper is to provide the first empirical research analysing effects COVID-19 pandemic on Bulgarian stock market before its onset and in four waves. For purpose, we used a fixed effect panel data regression model for returns 23 companies listed Stock Exchange from 2 January 2020 16 November 2021. study showed that growth rate deaths per day Bulgaria had negative strongest infl...