this study empirically examines whether managers manipulate reported income through the timing of sales of long-lived assets and investments. several empirical implications of the income-smoothing and debt-equity hypothesis in the context of asset sales were tested. the findings are consistent with the timing of asset sales by managers so that the recognized accounting income from these sales s...

bankruptcy anticipation is a phenomenon which has been increasingly favored by investors, banks and financial and credit institutes. since the potential signs of bankruptcy would be understood a few months before the real appearance of it, so the timely and accurate anticipation of this crisis will give the opportunity to managers and creditors in order to adopt preventable activities. the aim ...

some 190 specimens of sefidrud loach, oxynoemacheilus bergianus , were collected from aras river (northwestern iran) and age, size, and some biological characteristics of the samples were investigated from march to july 2013. the maximum age was 3 + years. the specimens ranged in size from 42 to 64mm for males and 45 to 61mm for females in total length, weighing from 0.62 to 2.03g for males and...

background: abnormal patellar height is associated with anterior knee pain and several conditions that affect the patellofemoral joint. the aim of this study was to 1) report the incidence of patella alta and patella baja and 2) investigate whether the normal limits of the insall-salvati ratio is applicable in adult middle-easterners. methods: a radiographic review of the lateral radiographs of...

background: we investigated whether the lungheart ratio parameter (lhr) can be used to identify the optimum cut off frequency for butterworth filter in 99mtc myocardial spect imaging. materials and methods: this study involved a cardiac phantom system consisting of cardiac insert in which 1.10 cm cold defect was inserted into its myocardium wall and filled with 4.0 μci/ml (0.148 mbq/ml) 99mtc c...

Knowing how much energy an individual requires is fundamental to resolving a number of questions about the role an animal plays in its ecosystem. Various authors have used different approaches to assess energy needs of in situ (free-ranging) killer whales (Orcinus orca), including estimates based on observations of prey capture and consumption rates (e.g., Williams et al. 2004, Maniscalco et al...

The field of biological allometry was energized by the publication in 1997 of a theoretical model purporting to explain 3/4-power scaling of metabolic rate with body mass in mammals. This 3/4-power scaling exponent, which was first reported by Max Kleiber in 1932, has been derived repeatedly in empirical research by independent investigators and has come to be known as 'Kleiber's Law'. The expo...