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...

this article proposes a direct method for solving three types of integral equations with time delay. by using operational matrix of integration, integral equations can be reduced to a linear lower triangular system which can be directly solved by forward substitution. numerical examples shows that the proposed scheme have a suitable degree of accuracy.

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financial statement of a company is a reflection of the operational and financial position of a company. the comparative analysis of two companies similar in nature, size, work, location and objectives etc., facilitates an understanding of the operational and financial soundness of the companies. the kingdom of saudi arabia is aiming for rapid industrialization in its economy. sahara petrochemi...

operating parameters and membrane characteristics strongly affect the performance of electrodialysis reversal systems. the most impactful factors are applied voltage, flow rate, temperature, initial feed composition, and ion exchange membrane characteristics; the ph of the feed also has an effect, although to a lesser extent. to determine more precisely how all of these factors impact performan...

When reasoning on formulas involving large-size inductively defined relations, such as the semantics of a real programming language, many steps require the inversion of a hypothesis. The built-in “inversion” tactic of Coq can then be used, but it suffers from severe controllability, maintenance and efficiency issues, which makes it unusable in practice in large applications. To circumvent this ...

The application of Hilberman's theorem to construct a simple proof of a theorem on semi-indefinite networks is discussed.

The Operational Transformation (OT) approach, used in many collaborative editors, allows a group of users to concurrently update replicas of a shared object and exchange their updates in any order. The basic idea of this approach is to transform any received update operation before its execution on a replica of the object. This transformation aims to ensure the convergence of the different repl...

Small-step semantics and big-step semantics are two styles for operationally defining the meaning of programming languages. Small-step semantics are given as a relation between program configurations, relation which denotes one computational step; big-step semantics are given as a relation directly associating to each program configuration the corresponding final configuration. Small-step seman...