In this paper, I propose that the availability of a bound variable reading for pronouns is predictable from their morphological structure of the pronouns. More specifically I argue that noun-containing pronouns cannot be bound variables. My proposal is different from D&W's (2002) argument in that in their theory, every DPs cannot have a bound variable reading, while in my theory, even DPs can h...

This paper identifies potential data problems of using accounting databases. To examine data errors, two commonly used accounting databases -Value Line and Compustat are compared in their qualitative and quantitative features. Data is examined using seven variables over a period of eleven years. Differences found in the data for 1981 are further analyzed by comparing sample data to figures dire...

Purpose The purpose of this study is to investigate the effectiveness of different configurational archetypes of strategy and strategic management accounting and to appraise how management accounting’s horizontal and vertical alignment with strategy can facilitate performance. Design/methodology/approach The study deploys a holistic configurational approach to examine the relationship between s...

Some of the difficulties and misunderstandings that happen in accounting theory, practice, regulation and education are grounded in language and linguistics. As an illustration of this the Persian equivalent of 'accounting' is linguistically analysed to reveal how a mistranslation may cause difficulties in understanding and improving Iranian Accounting. This paper shows how Hesaabdaaree is not ...

middle east countries have begun to implement economic reforms to stimulate private investment, promote economic growth and support the transition to market economy. although, it is difficult to define the direct impact of the accounting system reform on economic transformation, as there are many other conditions that have influence on the transition process. however, with the central position ...

The equivalence between autonomicity and the absence of free variables is a well-known result for linear, shift-invariant and complete behaviors over a field. However, this no longer holds for a behavior that does not satisfy one of those properties. In this paper we consider linear, shift-invariant and complete behaviors over the ring Zpr and study under which conditions such behaviors are aut...

This paper presents an analysis of the copy construction that explains its similarity to extraction constructions while accounting for its incompatibility with wh+NP phrases. Essentially, wh-phrases without an NP complement can be copied because they’re non-quantificational (introducing only a free variable into the derivation). Whphraseswith anNP complement cannot be copied because thesewh-phr...

Field equations for generalized principle models with nonconstant metric are derived and ansatz for their Lax pairs is given. Equations that define the Lax pairs are solved for the simplest solvable group. The solution is dependent on one free variable that can serve as the spectral parameter. Painlevé analysis of the resulting model is performed and its particular solutions are found 1991 MSC ...