full, on-time, and with quality disclosure of financial information can lead to the transparency of such information and decreases information asymmetry. among the published information of firms, earnings are of priority importance attended by many users; therefore, the issue of the transparency of accounting earnings is of high importance. the aim of this study is investigating the accounting ...

This paper investigates the relationship between earnings management and quality of earnings for the bankrupt and non-bankrupt firms listed in the Tehran Stock Exchange from 2007 to 2012.The earnings quality  is measured by four separate accounting-based earnings attributes: accruals quality, earnings persistence, earnings predictability; earnings and is also examined by testing the relationshi...

accounting earning represents the positive performance of companies during theirpertinent financial periods, thus it is assumed that accounting earning will benoted by investors, which could contribute to the optimum allocation of resourcesto successful companies. it can also play a major role in the economic growth anddevelopment of a society. this research focuses in the relationship between ...

In the past twenty-five years, egalitarian political philosophers have acknowledged the importance of injecting personal responsibility into egalitarian theory. In brief, the ethically attractive objective is to equalize opportunities for desirable conditions, such as health and earning capacity, rather than equalizing health status or earning capacities, across the members of a society. I prop...

Time changes of return, inefficiency studies performed and presence of effective factors on share return rate are caused development modern and intelligent methods in estimation and evaluation of share return in stock companies. Aim of this research is prediction of return using financial variables with artificial neural network approach. Therefore, the statistical population of this study incl...

Active learning involves selecting unlabeled data items to label in order to best improve an existing classifier. In most applications, batch mode active learning, where a set of items is picked all at once to be labeled and then used to re-train the classifier, is most feasible because it does not require the model to be re-trained after each individual selection and makes most efficient use o...

in this study, the effect of audit quality on agency costs and information asymmetry has been examined. among the accepted companies 99 ones in tehran stock exchange were selected for statistical samples from 1385 to 1392 in order to attain the research purposes. to measure the audit quality, it has been used the observable variables such as the percentage of institutional investors, the type o...

Accounting earning represents the positive performance of companies during theirpertinent financial periods, thus it is assumed that accounting earning will benoted by investors, which could contribute to the optimum allocation of resourcesto successful companies. It can also play a major role in the economic growth anddevelopment of a society. This research focuses in the relationship between ...

FUTURE WORK Document the code and make it publically available. Automatic initialization, test different tracker and detector, eliminate planarity assumption, explicitly handle out-of-plane rotation, track multiple targets, learn shape. Our goal is long-term, real-time tracking of arbitrary objects. The object is defined by a region of interest in a single frame. The video sequence is unconstra...