In this empirical paper I address the e ects of international mergers and acquisitions (M&A) on the acquired rms. International direct investments in the home country are usually welcomed and considered to be bene cial for growth, employment, productivity and technological progress. This is mostly unquestioned for green eld investments, i.e. the case when a foreign multinational rm sets up a ne...

This study includes the most diverse stakeholder population integrated into one research study regarding perceptions of fi nancial statement audits conducted by Big 4 accounting fi rms. Whereas prior studies almost exclusively used either archival data or experiments to implicitly derive the stakeholders ’ perceptions, this study employed focus groups with fi nancial statement (1) preparers; (2...

Reconfigurable Manufacturing Systems (RMS) deserve the interest of both academics and practitioners, as they allow manufacturing companies to deal with unpredictable market requirements, which is increasingly important. Moreover, availability Industry 4.0 technologies promises support RMS turn them into Cyber-Physical Systems. However, practitioners still need guidance tools design build RMS. T...

Conflict/reconciliation between mitochondria and nuclei in plants is manifested by the fate of pollen (viable or nonviable) in the cytoplasmic male sterility (CMS)/fertility restoration (Rf) system. Through positional cloning, we identified a nuclear candidate gene, RETROGRADE-REGULATED MALE STERILITY (RMS) for Rf17, a fertility restorer gene for Chinese wild rice (CW)-type CMS in rice (Oryza s...

PURPOSE To investigate the effect of the degree of astigmatism on optical quality in children. The important objective evaluation parameters we focus on include the RMS of the high-order aberrations, MTF, and PSF. METHODS The children, age ranging from 7 to 10 years old, underwent an optometry examination. Fifty-nine children who met the inclusion criteria were divided into three groups: A (1...

Distributed Resource Management Systems (D-RMS) control the usage of hard resources, such as CPU cycles, memory, disk space and network bandwidth, in high-performance parallel computing systems. Users request resources by submitting jobs, which could be sequential or parallel. The goal of a D-RMS is to achieve the best utilization of resources and to maximize system throughput by orchestrating ...

PURPOSE Rhabdomyosarcoma (RMS) is the most common type of soft tissue sarcoma in children and can be divided into two main subtypes: embryonal and alveolar RMS. Patients with metastatic disease continue to have very poor prognosis although aggressive therapies and recurrences are common in advanced localized disease. The oncogenic potential of the Notch pathway has been established in some canc...

In this paper, we seek to evaluate the relative costs of debt for private versus comparable publicly traded rms. US studies of this important question have been limited due to the absence of comprehensive nancial data on privately-held rms. However, such data is available in the UK. Consequently, we employ a unique dataset of loans taken out by both types of UK rms with a large array of loan an...

In this paper we study the adaptive behavior of rms which repeatedly have to make strategic production decisions. In a single good market the rms use own experience as well as information gathered by observing competitors to iteratively choose a technology out of a given set. The adaptive learning of the rms is analyzed in a dynamic model formally resembling the so called 'Ant System'. In sever...

The outcome of RMS patients is improved in the last decades (5year survival rates of ~70%), however, patients with tumor relapse after treatment or with metastasis at diagnosis are rarely cured [3,4]. Moreover, frequent toxicity and long-term side effects associated with the therapy, dramatically affect the quality of life [1]. Consequently, new specific therapeutic strategies, able to reduce t...