the two terms information and communication have some ambiguities. yet, there is not a consensus on their definitions. but they have some common characteristics, which make them be used interchangeably, information is the basic element for communication. information, inevitably. does net end to communication while when there is communication, there is information 100. communication is the natur...

Managers engage in income smoothing either to communicate private information about future earnings to investors (informativeness hypothesis) or to distort financial performance for opportunistic purposes (opportunism hypothesis). Business cycles and the monitoring role of institutional ownership may affect the earnings informativeness of income smoothing. The purpose of this research is to exa...

the purpose of this paper is to make explicit how companies in pharmaceutical sector can ensure their position in different markets by relying on a sustainable competitive advantages resulted from using a good defined marketing model. various factors are highlighted including high research and development roles and costs, hard government regulation in frame of gmp standard, market analysis tool...

background: hospitals employing telesurgery need to be evaluated to determine whether they satisfy the international standards. the main goal of this research was to assess the software, hardware, telecommunication equipments, privacy and security methods, and staffing requirements for supporting and executing telesurgery in hospitals affiliated to tehran universities of medical sciences, tehra...

In Ireland there is great demand from policy makers and researchers for data on total farm household incomes. Availability of such data is not always as detailed as required. In this document, current farm household statistical data sources as they occur in Ireland are reviewed. Variation in definition, in particular how the farm household is defined may reveal differences in results. The metho...