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, ...

there are no known studies that have been conducted focusing on the congruency or discrepancy of pre service agricultural education programmes in relation to secondary school agriculture teaching in zimbabwe. the purpose of this study was therefore to make a qualitative investigation on the contribution of pre service agricultural education training programmes to the teaching of high school agr...

this study determined the value relevance of assets and liabilities after the adoption of ifrs among listed nigerian firms. ohlson model (1995) model of stock price regressions tested the relationship between assets and liabilities with the stock price, which has been widely adopted by accounting researchers. a sample of 126 firms listed in nigeria stock market is used for the study. data is co...

web search engines are one of the most popular tools on the internet which are widely-used by expert and novice users. constructing an adequate query which represents the best specification of users’ information need to the search engine is an important concern of web users. query expansion is a way to reduce this concern and increase user satisfaction. in this paper, a new method of query expa...

introduction: prevention and control of cross infections for the personnel of dental offices and clinics are a critical issue in dental practice. in this study, a standardized questionnaire was developed to assess the knowledge, attitude and practice of the oral health-care workers in tehran university dental school regarding the blood-transmitted diseases and its validity and reliability were ...

Keyword Spotting is a well-known method in document image retrieval. In this method, Search in document images is based on query word image. In this Paper, an approach for document image retrieval based on keyword spotting has been proposed. In proposed method, a framework using relevance feedback is presented. Relevance feedback, an interactive and efficient method is used in this paper to imp...