I even made use of military marches as a means of speeding up their jumping, climbing and running." The problem has been treated by many writers since Seguin, but few of their studies do more than paraphrase the sentences just quoted, although they often then attempted to solve several very different problems at one and the same time. The first of these concerns the interest taken by mental def...

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The study examines the relationship between Board Composition and Earnings Management. A set of listed Companies have been investigated to analyze the relationship for the year 2003 to 2007. Board Composition has been measured by Board independence, and Institutional ownership. Whereas earnings management has been quantified by discretionary accruals. Modified Cross Sectional Jones Model (1995)...

The purpose of this study is to evaluate the effect of the characteristics of board of directors (Chief Executive Officer Duality, CEO tenure duration, size and independence of the board of directors) on earnings management. In this study, data from 62 companies listed in the Tehran Stock Exchange during the years of 2011 to 2015 were used. The statistical method used in this research is panel ...

In this interactive demonstration we show the usage of a remote reconfigurable logic laboratory for digital design students, presented in a full paper submitted to the conference. A very simple web based approach is used to enable the remote access to a FPGA (Field Programmable Gate Array) development and educational board. The board switches and keys are virtualised with an online web form, an...

The process of informed consent remains a constant challenge in clinical research. The aim of the present study was to evaluate the understanding of researchers and members of Institutional Review Boards (IRBs) regarding the essential elements of an Informed Consent Form (ICF) as required by internationally recognized regulations. Using eight case studies to illustrate basic ethical elements, t...