The litigation cost rule relates to which of the two parties in a civil lawsuit has to pay the legal costs. In those countries where the American system applies, each has to pay their own legal costs. In most other countries, the British system applies and the loser pays all the legal costs. By means of a single person decision-theoretic model, I examine the effects of this on auditing and fina...

Value orientations used to explain or justify conservation have been rooted in arguments about how much and in what context to emphasize the intrinsic versus instrumental value of nature. Equally prominent are characterizations of beliefs known as the New Ecological Paradigm (NEP), often used to help explain pro-environmental behaviour. A recent alternative to these positions has been identifie...

Earnings, sometimes called the “bottom line” or “net income,” are the single most important item in financial statements. They indicate the extent to which a company has engaged in value-added activities. They are a signal that helps direct resource allocation in capital markets. In fact, the theoretical value of a company’s stock is the present value of its future earnings. Increased earnings ...

This research aims to establish a quantitative relation between probability statements and their “informativeness.” Keren & Teigen (2001) proposed the “search for definitive predictions” principle. According to this principle, relatively high or low probabilities are preferred to medium ones because high or low probabilities denote the occurrence or nonoccurrence of a single outcome more strong...

OBJECTIVE To investigate the variations in and intentions of wishes to die (WTD) of palliative care cancer patients. METHODS Thirty terminally ill cancer patients, their caregivers and relatives in a hospice, an oncology palliative care ward of a general hospital, and an outpatient palliative care service. 116 semistructured qualitative interviews analyzed by a combined approach using Grounde...

Semantic Web databases allow efficient storage and access to RDF statements. Applications are able to use expressive query languages in order to retrieve relevant metadata to perform different tasks. However, access to metadata may not be public to just any application or service. Instead, powerful and flexible mechanisms for protecting sets of RDF statements are required for many Semantic Web ...