This study examines whether mandatory adoption of International Financial Reporting Standards (IFRS) leads to capital market benefits through enhanced financial statement comparability. UK domestic standards are considered very similar to IFRS (Bae et al. 2008), suggesting any capital market benefits observed for UK-domiciled firms are more likely attributable to improvements in comparability (...

Network congestion remains one of the main barriers to the continuing success of the Internet. For Web users, congestion manifests itself in unacceptably long response times. One possible remedy to the latency problem is to use caching at the client, at the proxy server, or within the Internet. However, Web documents are becoming increasingly dynamic (i.e., have short lifetimes), which limits t...

Peer-to-Peer (P2P) networks are spreading to Mobile Networks. Mobile Ad hoc Networks (MANET) and P2P have already been under thorough research focus but lately also cellular networks and P2P have drawn more interest. This paper suggests a hybrid, mobile overlay P2P architecture, that connects MANET and cellular P2P networks via Mobile Proxies to universal P2P networks, called a Mobile Peer-to-P...

BACKGROUND Regression modeling methods are commonly used to estimate influenza-associated mortality using covariates such as laboratory-confirmed influenza activity in the population as a proxy of influenza incidence. OBJECTIVE We examined the choices of influenza proxies that can be used from influenza laboratory surveillance data and their impact on influenza-associated mortality estimates....