Gender diversity on corporate boards is an important governance issue. Prior research suggests that female directors tend to be more ethical, conservative, socially responsible, independent and risk averse. Thus, may contribute improve board performance earnings quality. Using a sample of 3.808 non-financial European Union listed companies from 2011 2020, this study examines the effect accounti...

this prospective study, conducted in 8 cities of iran from 1999 to 2000. out of total 16,573 trauma patients, 106 (0.63%) included in this study had renal injury. this study aimed at investigation of incidence, etiology and management of renal trauma patients in iran. they were 87 (82.1%) male and 19 (17.9%) female patients. renal trauma mechanism was mainly blunt injury (93.4%). road traffic c...

A cross section set for scattering Ne+ ions in CF4 gas is assessed by using available experimental data charge transfer sections. Calculated sections can be used to obtain transport parameters, specially characteristic energy and reduced mobilty low moderate electric fields E/N (E-electric field strength; N-gas density) accounting the non-conservative collisions. These are needed modelling nume...

Shoulder pain is the third most common musculoskeletal symptom encountered in medical practice after back and neck pain (1), accounting for almost 3 million patient visits each year in the United States (2). A wide range of potential pathoanatomic entities can give rise to shoulder pain, from simple sprains to massive rotator cuff tears. The majority of these conditions are amenable to conserva...

This paper develops meshless methods for probabilistically describing discretisation error in the numerical solution of partial differential equations. This construction enables the solution of Bayesian inverse problems while accounting for the impact of the discretisation of the forward problem. In particular, this drives statistical inferences to be more conservative in the presence of signif...

TCP [RFC793] and SCTP [RFC2960] provide notification of duplicate segment receipt through duplicate selective acknowledgment (DSACK) [RFC2883] and Duplicate TSN notifications, respectively. Using this information, a TCP or SCTP sender can generally determine when a retransmission was sent in error. This document presents two methods for using duplicate notifications. The first method is simple ...

The objective of the TanDEM-X Mission is the generation of a global high resolution Digital Elevation Model (DEM). To carry out this goal, two interferograms with different baselines will be acquired. We propose a novel two-stage multibaseline phase unwrapping method. Maximum Likelihood Estimation (MLE) is used to reduce the ambiguity and errors in gradient estimation on a pixel-by-pixel basis....

The reliability of published research findings in psychology has been a topic of rising concern. Publication bias, or treating positive findings differently from negative findings, is a contributing factor to this "crisis of confidence," in that it likely inflates the number of false-positive effects in the literature. We demonstrate a Bayesian model averaging approach that takes into account t...

It is expected that more accounting conservation (environmental uncertainty) reduces manager optimism. Prior research, however, has struggled to establish this relation empirically. Moreover, some evidence points to the possibility that the manager optimism is lower for firms with more accounting conservation. In this paper, the author examine the link between accounting conservation, environme...

ABSTRACT: It is well documented that losses are less persistent than profits and that stock prices anticipate the lower persistence of losses. Yet the underlying explanation for these results is unclear. One explanation lies in the abandonment option, whereby firms with losses are more likely to curtail operations (e.g., Hayn 1995). Another explanation involves timely loss recognition stemming ...