Full, on-time, and with Quality disclosure of financial information can lead to the transparency of such information and decreases information asymmetry. Among the published information of firms, earnings are of priority importance attended by many users; therefore, the issue of the transparency of accounting earnings is of high importance. The aim of this study is investigating the accounting ...

in a mobile ad hoc network, there are some features such as the ability to exploit multipath effect for information exchange with high reliability and low error rate. dealing with the aggressors and discovering the path in data transmission are of importance. approaching these goals ends in network promotion and efficiency. in this paper, the designed protocol is able to discover multipath fo...

information disclosure and quality of their presentation are affected by a lot of environmental and organizational factors that organizational culture is one of the most important. responsible organization culture creates a dynamic information environment and helps the quality of information disclosure. accordingly, the aim of this study was to evaluate the impact of organizational culture on t...

one of the goals of financial reporting is to provide the useful information in order to facilitate the decision making. accounting information system is of high importance for the users to make specific decisions. the information should be analyzed to present the valuable information to the investors so that in this paper, the relative content and return additive with cash recovery have been a...

Recent internationalisation effort of the Swedish Armed Forces has led to rapidly increased demand on interoperability in general and information exchange in particular. Flexibly composed units involve the building of never complete system. Nevertheless, the challenge of connecting systems turns out not to be only a matter of technical issues but also semantic (unique interpretation of informat...

The work in building product models, beyond the need to develop the appropriate semantics for representing building data, needs to address the information flow issues arising from the current procedures of architecture, engineering and construction practice. Offered here are four scenarios common to building practice and an analysis of the information flow issues arising from the need to suppor...