in this study, it was intended to investigate the persian native speakers’ perception of gerunds by three different elicitation techniques i.e., written, audio, and pictorial through translation. eighty intermediate learners of english were asked to select persian translation of the gerund formsin these elicitation techniques. they were asked to choose one option from a pair of written first la...

This paper theoretically and empirically investigates the role of CEO career concerns on accruals based and real activities earnings management. We develop a model of earnings management, rooted in career concerns, that alternatively incorporates the features of the accrual accounting performance measurement system and the negative value-destroying effects of real activities earnings management...

The Mobile Manipulation Hackathon was held in late 2018 during the IEEE/RSJ International Conference on Intelligent Robots and Systems (IROS) to showcase latest applications of wheeled robotic manipulators. challenge had an open format, where teams developed application using simulation tools integrated it into a platform. This article presents competition analyzes results, with information gat...

This study investigates whether deviation from target leverage (leverage adjustment speed) in firms with small positive earnings (i.e., SPOS) is higher (slower) than that of other firms. We find evidence suggesting that managers of SPOS manipulate sales, production processes, and discretionary expenses to avoid reporting losses. Our results show that deviation from target leverage in SPOS is hi...

30 Schizophrenics having verbal auditory hallucinations and satisfying the criteria of Feighner et al. (1972) were examined for the experienced reality of auditory hallucinations and the influence of certain variables on such reality. Number of hallucinating days per month, fast movement of time during hallucination, presence of running commentary voices, interference in self-care and social ac...

Visuospatial integration concerns the ability to coordinate the inner and outer environments, namely the central nervous system and the outer spatial elements, through the interface of the body. This integration is essential for every basic human activity, from locomotion and grasping to speech or tooling. Visuospatial integration is even more fundamental when dealing with theories on extended ...

The authors carried out more than 20 yr of follow up studies of vibration-induced white finger (VWF) from the time of cessation for the use of chainsaws. These results were presented at the 8th International Conference of Hand-Arm Vibration. It is not uncommon for vibration exposed workers to report difficulty in hand gripping, either due to reduced dexterity or reduced grip strength . With res...

There is an underlying tension between the notion of cognitive enhancement and the idea that knowledge presupposes creditable agency. By drawing on an Aristotelian theory of action, it becomes clear that cognition is routinely considered as a human activity susceptible to kinds of appraisal, to which mere physiological processes, such as digestion, are not. In essence, we appreciate knowledge a...