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Ivan S. Maksymov and Ganna Pogrebna
We propose a quantum-mechanical model that represents a human system of beliefs as the quantised energy levels of a physical system. This model represents a novel perspective on opinion dynamics, recreating a broad range of experimental and real-world da...
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Rawan Atwa, Safaa Alsmadi, Buthiena Kharabsheh and Ruwaidah Haddad
This study examines the relationship between chief executive officers? (CEOs?) characteristics (e.g., tenure, experience, education, age and compensation) and accounting conservatism for a sample of 672 yearly observations from both Jordanian industrial ...
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Jing-Kun Dong and Mao Ye
Overall, this paper provides a comprehensive approach for designing structures subject to rhythmic crowd loading. By considering the randomness of the load model and structural response, the design method provides a more realistic evaluation of the struc...
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Kai Yang, Hongyu Yang, Jianwei Zhang and Rui Kang
To explore the mixed traffic characteristics of vehicles and aircraft on the airport surface and solve the problem of real-time conflict detection at key intersections. According to the actual taxiing procedures and airport control rules in China, this p...
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Ruth Citra Lumbantobing, Namira Ufrida Rahmi, Nurhetty Nababan, Debora Sinaga
Pág. 1316 - 1327
The aim of the researchers conduct research to examine how the influence of financial distress, leverage, capital intensity, and profitability on accounting conservatism. The population of 79 companies and 90 samples has been multiplied by three years, a...
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Irina Tolstikova,Olga Ignatieva,Konstantin Kondratenko,Alexander Pletnev
Pág. 60 - 69
The article is devoted to the study of the communicative competence of the "digital generation", understood as readiness for network professional, educational and scientific integration. Researched based on a series of surveys conducted by a team of auth...
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Chang Suk Bae and Hae Jin Chung
The prevalence of zero-leverage firms is a puzzle in corporate finance. We analyze the acquisition behavior of zero-leverage firms and offer a new venue to the studies on zero-leverage puzzle and the interdependence of capital structures and investment d...
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Umair Bhutta, Jéssica Nunes Martins, Mário Nuno Mata, Ali Raza, Rui Miguel Dantas, Anabela Batista Correia and Muhammad Rafiq
Accounting conservatism (AC) is one of the components of financial reporting, and has been widely studied by academicians to identify its impact on information quality. Scholars in accounting have started to explore how AC is related to different fundame...
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Zachary D. Harris and James T. Burns
The influence of loading rate on the environment-assisted cracking (EAC) behavior of AA7075-T651 immersed in 0.6 and 1.0 M NaCl solution was assessed at applied potentials ranging from -800 to -1200 mVSCE via a slow-rising stress intensity (K) testing me...
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Wenbin Zhao, Changlai Xiao, Yunxu Chai, Xiaoya Feng, Xiujuan Liang and Zhang Fang
The existing weighting methods mainly comprise subjective and objective weighting and have a certain degree of subjectivity, with certain requirements for the professional ability of the users and unstable results. Therefore, an improved weighting method...
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