Four hypotheses relevant to the contingency theory of management accounting are presented. Data relate to the period 1994–98 for a sample of new Scottish microfirms. First, correlation analysis is applied to test the hypothesis that the introduction of management accounting system (MAS) developments is related to the timing of contingent events such as cashflow crises, shortfalls of finance, an...

This paper presents the development of an Italian broadcast news transcription system, to be applied for the indexing of multimedia archives. Moreover, a broadcast news corpus under collection at ITC-irst is introduced. The system processes the input audio stream in four stages. The first one performs audio segmentation via the Bayesian Information Criterion (BIC) and classification by Gaussian...

Cluster substructure and ram pressure stripping in individual galaxies are among the primary pieces of evidence for ongoing growth galaxy clusters as they accrete groups from their surroundings. We present a multiwavelength study center Hydra I cluster, including exquisite new MeerKAT H DECam α imaging which reveal conclusive NGC 3312, 3314a, 3314b through compressed contours, well-defined tail...

Three clusters of organ transplant-associated lymphocytic choriomeningitis virus (LCMV) transmissions have been identified in the United States; 9 of 10 recipients died. In February 2011, we identified a fourth cluster of organ transplant-associated LCMV infections. Diabetic ketoacidosis developed in the organ donor in December 2010; she died with generalized brain edema after a short hospitali...

The nucleation and growth of clusters in a progressively cooled vapor is studied. The chemical-potential of the vapor increases, resulting in a rapidly increasing nucleation rate. The growth of the newly created clusters depletes monomers, and counters the increase in chemical-potential. Eventually, the chemical potential reaches a maximum and begins to decrease. Shortly thereafter the nucleati...

We present a novel approach to assessing the attentiveness of professional forecasters to news about the macroeconomy. We …nd evidence that professional forecasters, taken as a group, do not always update their estimates of the current state of the economy to re‡ect the latest releases of revised estimates of key data. Key words: Professional forecasters, data revisions, inattention. JEL classi...

Abstract Differential scanning calorimetry (DSC) is a tool particularly recommended for rapid compatibility screening between active pharmaceutical ingredients (APIs) and excipients, whereas thermogravimetric analysis (TGA), complementary technique to DSC, primarily used assess the thermal stability of APIs excipients. Both DSC TGA data can be converted using multivariate statistical methods, w...

alfalfa (medicago sativa) is among a few of the most important forage crops for the growth of which hamedan province benefits from a suitable climate. alfalfa bacterial wilt disease induced by clavibacter michiganensis subsp. insidiosus cause substantial economic crop losses. this disease has not been so far investigated extensively in hamedan province. in the course of this survey affected pla...