This paper examines whether managers signal firms’ future performance by managing earnings to exceed thresholds. Because managers’ reporting discretion is bounded by the accounting regulations, managing earnings to exceed current period’s thresholds reduces future earnings and therefore makes future earnings thresholds harder to reach. As a result, only firms with sufficient future earnings gro...

Xuanfei Jiang, Dan Shen, Xiangyan Yang, Zhenchan Lu, Huan Huang, Bing Zhang, Honggang Ma

A novel non-destructive method has been developed to predict modulus of elasticity (MOE) logs using measurements taken from cores extracted discs. The trees were felled and cut into allow validation our method; however, similar results would be obtained if the standing trees. shows that a single core breast height is sufficient MOE logs, allowing early grading sorting for optimal use processing...

In dieser Untersuchung werden die drei Lokalen Suchmaschinen Google Maps, Bing Maps und TOnline Maps in einem kombinierten Eye-Trackingund Usability-Test verglichen. Es zeigen sich sowohl Probleme bei der Benutzung einzelner Suchmaschinen als auch übergreifende Ergebnisse, die für die Gestaltung von kartenbasierten Suchmaschinen relevant sind. Wir geben Empfehlungen für die Gestaltung solcher S...

RÉSUMÉ. Les moteurs de recherche commerciaux (Google, Bing, Yahoo!, etc.) ont séduit de nombreux chercheurs pour la webométrie. Plusieurs études montrent les limites des moteurs en cette matière. Ces études deviennent cependant rapidement dépassées compte tenu de la rapidité des évolutions techniques des moteurs, de leur syntaxe et de leurs interfaces de programmation (APIs). Cette recherche s'...

We study the famous examples of G. S. Young [7] and R. H. Bing [2]. We generalize and simplify a little their constructions. First we introduce Young spirals which play a basic role in all considerations. We give a construction of a Young spiral which does not have the fixed point property (see Section 5) . Then, using Young spirals, we define two classes of uniquely arcwise connected curves, c...

1. Zhou SS, Wang Y, Fang W, Tang LH. Malaria situation in the People’s Republic of China in 2008 [in Chinese]. Zhongguo Ji Sheng Chong Xue Yu Ji Sheng Chong Bing Za Zhi. 2009;27:455–6. 2. Zhou SS, Wang Y, Li Y. Malaria situation in the People’s Republic of China in 2010 [in Chinese]. Zhongguo Ji Sheng Chong Xue Yu Ji Sheng Chong Bing Za Zhi. 2011;29:401–3. 3. Liu Y, Michelle SH, Zhou HY, Wang W...

In the article, “Evaluation of a combined posterior lateral and anteromedial approach in the treatment of terrible triad of the elbow: A retrospective study”, which appeared in Volume 96, Issue 22 of Medicine, the author byline should have appeared as “Xulin Wu, MM, Bensen Tang, BA, Weimin Zhu, BA, Guangfu Zhou, BA, Fuyao Liu, BA, Bing Qiu ∗ , BA, Hong-Wei Chen, MB, Zi-Yang Wang, MB.” The corre...