Based on valuation model of residual earnings, we cannot use earnings and losses of balance sheet items recorded in fair value for valuation purposes, for the balance sheet provides a perfect estimate of such items’ value. The purpose of this study is to examine whether net financial expenses are related to the market price of stocks in Iran, because after initial recording of financial debts, ...

This study analysed the variations, both in space and time, of 10 body dimensions and 2 anthropometric indexes of 745 adult males belonging to 5 ethnic groups of historical Lybia (el-Haràbi, el-Baraghìts, Marabtìn, Oases inhabitants and Tuareg). The data were collected in the years 1928 and 1932 by Puccioni and Cipriani, two Italian anthropologists. The aim was to reconstruct the biological his...

The trend of time series characterize the intermediate upward and downward patterns of time series. Learning and forecasting the trend in time series data play an important role in many real applications, ranging from resource allocation in data centers and load schedule in smart grid. Inspired by the recent successes of neural networks, in this paper we propose TreNet, a novel hybrid neural ne...

based on valuation model of residual earnings, we cannot use earnings and losses of balance sheet items recorded in fair value for valuation purposes, for the balance sheet provides a perfect estimate of such items’ value. the purpose of this study is to examine whether net financial expenses are related to the market price of stocks in iran, because after initial recording of financial debts, ...

In the threshold of the appearance of global warming from theory to reality, extensive research has focused on predicting the impact of potential climate change on water resources using results from Global Circulation Models (GCMs). This research carries this further by statistical analyses of long term meteorological and hydrological data. Seventy years of historical trends in precipitation, t...

Experience leaves a trace in the nervous system through plasticity. However, the exact meaning of the mnesic trace is poorly defined in current literature. This article provides a historical review of the term trace in neuroscience and psychoanalysis literature, to highlight two relevant aspects: the diachronic and the semantic dimensions. There has been a general interest in diachrony, or a fo...

With telecommunications in a slump, the search is on for ways to re-invigorate this key industry. The main problems are clearly economic much more than technological, and many of the proposed remedies would lead to new architectures for the Internet that would provide for greater control by carriers. They would drastically reduce the role of the end-to-end principle, the main foundation for the...