In data envelopment analysis, there are several methods for measuring efficiency change over time, e.g. the window analysis and the Malmquist index. However, they usually neglect carry-over activities between consecutive two terms. These carry-overs play an important role in measuring the efficiency of decision making units in each term as well as over the whole terms based on the long-term vie...

The behaviors of heavy vehicles drivers in mandatory and discretionary lane changes are analyzed in this paper. 640 mandatory and 2,035 discretionary lane change events were extracted from a naturalistic driving database. Variations in gap acceptance and lane change duration were investigated. Statistical analysis showed that mandatory lane changes are more aggressive in gap acceptance and lane...

We examine whether the provision of non-audit services by auditors is negatively correlated with firm value and the quality of earnings. Because of concerns regarding the effect of non-audit services on auditor independence, the Securities and Exchange Commission recently issued revised auditor independence rules requiring firms to disclose in their annual proxy statement the amount of fees pai...

Civil-law systems prefer a weaker judiciary than common-law systems and the American State courts provide an opportunity to document the persistence of these preferences. During the colonial period, there were operating civil law systems in territory that would later become thirteen states in the American common law system. We present a model that predicts legislatures with a civil law past wil...

Population dietary guidelines have started to include information about the environmental impacts of food choices, but more quantifiable evidence is needed, particularly about the impacts associated with discretionary foods. This paper utilised the 2011-2012 Australian Health Survey food intake data along with a highly disaggregated input-output model to estimate the greenhouse gas emissions (G...

This paper reviewed and analyzed the development of our nation’s loan loss provision system, then studied the relations of commercial bank loan loss provision and earnings management and capital management through empirical study. This paper selected 14 domestic commercial banks of year 2001-2009 as data sample, using Kanagaretnam et al.’s (2003) research method, dividing the loan loss provisio...