review the literature of conservatism in financial reporting indicates the importance of conservatism in accounting profession. researchers have always tried to determine the degree and ways of conservatism in financial reporting and accounting, although this is not done easily, because there is not a direct measure of conservatism. however, conservatism has been one of the key principles in ac...

Fischer-Tropsch synthesis is a promising route for production of light olefins via CO hydrogenation over transition metals. Co is one of the most active metals for Fischer-Tropsch synthesis. Some different variables such as preparation parameters and operational factors can strongly affect the selectivity of Fischer-Tropsch synthesis toward the special products. In the case of preparat...

A new method based on adaptive GA(genetic algorithm) for optimizing the parameters of CMOS operational amplifier is presented in this paper. The synthesis of the Op-amp (operational amplifier) can be translated into multiple-objective optimization task, in which a large number of specifications have to be taken into account. Such as DC-gain, bandwidth of unity gain, phase-margin, power, noise a...

In a changing operational environment, a major challenge that still exits is the assured state and parameter estimation of dynamic processes . The values or expressions of important parameters can be difficult to determine and initial errors may be present in some parameters as a result of changes in the initial operating conditions. Furthermore as a result of variations in the environmental an...