this paper analyzes the relationship between capital structure and earning management. for analysing we used 119 non-financial companies that listed in tehran stock exchange from 2000 to 2008. the researchers will focus on comparing the jones model and the modified jones model, which are the two most frequently used model in empirical analysis nowadays. earnings management is a kind of manageme...

BACKGROUND Recent shifts in reimbursement toward capitation makes appointment availability a significant resource and stimulates us to understand primary care physician (hereafter referred to as "provider") behavior concerning appointment assignment. The results of prior studies suggest significant provider variability in this area. OBJECTIVE To examine the influences on assigning patient rev...

BACKGROUND There is little published information regarding avulsion fractures of the humeral lesser tuberosity in adolescents, and no consensus exists on optimal treatment. The purpose of this study was to investigate the demographics, injury mechanisms, and results of operative treatment of lesser tuberosity avulsion fractures in skeletally immature patients. METHODS Eight patients were trea...

BACKGROUND Operative indications for displaced scapular fractures have been controversial and inconsistent. Surgeons have been dissuaded to operate on these uncommon fractures because of the complex anatomy, approaches, and fracture patterns. It is unclear whether return to work, pain, or complications differ in patients with scapular fractures treated nonoperatively or operatively. QUESTIONS...

Abstract: We analyze the relationship between return migration rates and the age profile of retirement within immigrant populations. Our simple theoretical model illustrates that under reasonable conditions the probability of return migration is maximized at retirement. This implies that different immigrant populations will have different retirement profiles, not only because individual retirem...

Defending against Return-Oriented Programming

This paper describes the design of a high-efficiency vehicular roof-mounted antenna for wireless access for vehicular environment (WAVE) communication systems used for ubiquitous intelligent systems. The main objective of the ubiquitous intelligent system’s automotive IT technology is to enhance the connectivity among vehicles to ensure seamless communication and to reduce the initial access ti...