based on valuation model of residual earnings, we cannot use earnings and losses of balance sheet items recorded in fair value for valuation purposes, for the balance sheet provides a perfect estimate of such items’ value. the purpose of this study is to examine whether net financial expenses are related to the market price of stocks in iran, because after initial recording of financial debts, ...

The above titled paper examined the Food and Drug Administration’s (FDA’s) warning letters and notice of violations (NOV) over a 10-year period. Findings from this content analysis reinforced what has been the primary issue for prescription direct-to-consumer advertising (DTCA) since its beginning, the fair balance of risk and benefit information. As opposed to another analysis in 2026 about th...

We develop a theory of how agency conflicts between the shareholders and debt holders of a financial institution, accounting measurement rules, and prudential capital regulation interact to affect the institution’s capital structure and project choices. We show that, relative to a benchmark historical cost regime in which assets and liabilities on the institution’s balance sheet are measured at...

The star-tree paradox refers to the conjecture that the posterior probabilities for the three unrooted trees for four species (or the three rooted trees for three species if the molecular clock is assumed) do not approach 1/3 when the data are generated using the star tree and when the amount of data approaches infinity. It reflects the more general phenomenon of high and presumably spurious po...

CISUC , Department of Informatic Engineering, University of Coimbra Portugal {lorleans, pnf}@dei.uc.pt Abstract: Many of the load-balancing algorithms used in parallel systems do not have a concern about response times: tasks (or requests) are simply dispatched to a server, which provides no guarantees about their execution times. When there is a maximum acceptable response time (i.e. deadline)...

| We propose a bu®er management mechanism, called V-WFQ (Virtual Weighted Fair Queueing), for achieving approximately fair bandwidth allocation with a small hardware amount in high-speed networks. The basic process for allocating bandwidth fairly uses selective packet dropping to compare the measured input rate of the °ow with an estimated fair bandwidth share. Though V-WFQ is a hardwaree±cient...

Based on valuation model of residual earnings, we cannot use earnings and losses of balance sheet items recorded in fair value for valuation purposes, for the balance sheet provides a perfect estimate of such items’ value. The purpose of this study is to examine whether net financial expenses are related to the market price of stocks in Iran, because after initial recording of financial debts, ...

Grid Computing has emerged as an important new field focusing on resource sharing. One of the most challenging issues in Grid Computing is efficient scheduling of tasks. In this paper, we propose a Load balancing algorithm for fair scheduling, and we compare it to other scheduling schemes such as the Earliest Deadline First, Simple Fair Task order, Adjusted Fair Task Order and Max Min Fair Sche...