The purpose of this paper is to investigate the association between the intellectual capital of firms and their earnings quality. The Research was conducted with 158 accepted companies and 948 firm-year observations from Iran stock market. Empirical studies were conducted based on hypothesis by Value Added Intellectual Coefficient as measures of intellectual capital and taking absolute value of...

Alternative cooking energy to replace wood fuels is needed in the African context. Liquified Natural Gas (LNG) a solution but still based on burning fossil fuel. Electrical cookers can be an alternative as well. However, for off-grid systems this means electrical batteries are required, solar electricity from Photovoltaic (PV) panels intermittent, and also made after sunset. Heat storage techno...

Mettre fin aux inégalités entre les genres est source d'importants bienfaits pour la société comme l’économie. Combler écarts en matière d’emploi qui existent femmes et hommes peut outre renforcer croissance reprise économiques. La mise œuvre d'une budgétisation genrée permettre de s’assurer que politique budgétaire favorise réalisation des objectifs relatifs à l’égalité tels particip...

The package bspline, downloadable from SSC, now has 3 modules. The first, bspline, generates a basis of Schoenberg B-splines. The second, frencurv, generates a basis of reference splines, whose parameters in the regression model are simply values of the spline at reference points on the Xaxis. The recent addition, flexcurv, is an easy–to–use version of frencurv, and generates reference splines ...