this paper investigates the link between accrual and cash flow components of earnings and future abnormal earnings and equity values. the base of tests in this paper is ohlson (1999) model and net income, equity book value and return on equity book value, is the variables that used in this paper. the statistical population of this research is the firms accepted in the tehran stock exchange that...

The growing demand of network services, especially for broadband downlink communication, has triggered the evolution of cellular systems. Recently, 3GPP continuously works out the standard of long term evolution (LTE) in response to the oncoming 4G cellular system. LTE adopts the OFDMA technology for downlink communication, and divides the spectral resource into physical resource blocks (PRBs)....

Two-layer equatorial primitive equations for the free troposphere in the presence of a thin atmospheric boundary layer and thermal dissipation are developed here. An asymptotic theory for the resonant nonlinear interaction of long equatorial baroclinic and barotropic Rossby waves is derived in the presence of such dissipation. In this model, a self-consistent asymptotic derivation establishes t...

3D hydrological modeling was performed, using CATHY (acronym for CATchment HYdrology model), with the basic objective of checking whether the model could reproduce the effects of subsurface agricultural drainage on stream flows and soil water storage. The model was also used to further our understanding of the impact of soil hydrodynamic properties on watershed hydrology. Flows simulated by CAT...

This paper considers the relationship between economic factors and national security. While considering a broad number of issue areas, the principal theme of the course is the way in which economic factors (as immigration) fundamentally influence the national security of the region, and the way in which those factors shape and constrain the strategies chosen to pursue that security. South-South...