Research background: Earnings management means the usage of gaps in legislative frameworks individual countries and their accounting systems global world. Businesses thus adjust profits revenues to form that is desirable desired for them. However, there a very thin line between fraud earnings management. By adjusting financial statements, companies seek impress potential investors influence own...

PURPOSE The aim of the present study was to develop an osteoporosis risk-assessment model to identify high-risk individuals among Korean men. MATERIALS AND METHODS The study used data from 1340 and 1110 men ≥50 years who participated in the 2009 and 2010 Korean National Health and Nutrition Examination Survey, respectively, for development and validation of an osteoporosis risk-assessment mod...

Methods based on the propensity score comprise one set of valuable tools for comparative effectiveness research and for estimating causal effects more generally. These methods typically consist of two distinct stages: (1) a propensity score stage where a model is fit to predict the propensity to receive treatment (the propensity score), and (2) an outcome stage where responses are compared in t...

The single index model is a generalization of the linear regression model with E yjx g x where g is an unknown function The model provides a exible alternative to the linear regression model while providing more structure than a fully nonparametric approach Although the tting of single index models does not require distributional assumptions on the error term the properties of the estimates dep...

in the present paper, a 3d numerical model has been applied to predict the flow hydrodynamics around power intakes within the dez dam reservoir. the dez dam is a 203 m high, double arch concrete dam which is constructed by italians in 1962. since then, sedimentation in reservoirhas continued and since the dam does not have bottom outlet, the reservoir bed level is raising by a rate of about 2.5...

This article considers Bayesian model averaging as a means of addressing uncertainty in the selection of variables in the propensity score equation. We investigate an approximate Bayesian model averaging approach based on the model-averaged propensity score estimates produced by the R package BMA but that ignores uncertainty in the propensity score. We also provide a fully Bayesian model averag...

The Mascot score (M-score) is one of the conventional validity measures in data base identification of peptides and proteins by MS/MS data. Although tremendously useful, M-score has a number of limitations. For the same MS/MS data, M-score may change if the protein data base is expanded. A low M-value may not necessarily mean poor match but rather poor MS/MS quality. In addition M-score does no...