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Catarina Gonçalves Dias, Inna Choban de Sousa Paiva and Luísa Cagica Carvalho
This study draws on agency theory and evaluates the effect of the remuneration structures of board members on earnings management, proxied by discretionary accruals. To achieve the objective, this study uses a multiple regression model and a hand-collect...
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Abdullah A. Aljughaiman, Abdulateif A. Almulhim and Abdulaziz S. Al Naim
This paper investigates the association between board of director (BOD) structures and CEO equity-based compensation (long-term incentive) for commercial banks (conventional and Islamic banks) in MENA countries. Specifically, we take board size and board...
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Chiou-Yann Lee, Chun-Ru Wen and Binh Thi-Thanh-Nguyen
This study presents a novel financial performance forecasting method that combines the threshold technique with Artificial Neural Networks (ANN). It applies the threshold regression method to identify the factors within the board of directors that influe...
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Dmitry Shved, Natalia Supolkina and Anna Yusupova
The increasing complexity of the space flight program and the increase in the duration of missions require an improvement in psychological monitoring tools for astronauts in orbit. This article summarizes the experience of using quantitative content anal...
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Bohumil Adamec, Juraj Machaj and Peter Brida
In the paper, a novel design of a wideband power splitter for a four-element antenna array using two RF antiphase segments is proposed. Based on a detailed analysis of the power splitter circuit, an analytical model was set up in the MATLAB environment. ...
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Qiang Pei, Pengfei Qi, Zhicheng Xue, Jintu Zhong and Yao Zhang
The aim of this study was to further research the mechanical properties of epoxy thick-layer rubber isolation bearings, adopting orthogonal design and efficacy coefficient methods in order to optimize the geometric dimensions and material parameters of t...
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Tomá? ?ajdlík, Karel ?uhajda and David Pru?a
The combustibility of natural wood presents a negative impact for using this material in buildings. Timber elements can be cladded with boards made of non-combustible materials. This study represents a group of options for increasing the resistance of ti...
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Mateusz Malarczyk, Grzegorz Kaczmarczyk, Jaroslaw Szrek and Marcin Kaminski
This paper presents the operation of a remotely controlled, wheel-legged robot. The developed Wi-Fi connection framework is established on a popular ARM microcontroller board. The implementation provides a low-cost solution that is in congruence with the...
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Chung-Ke Yu, Ding-Bing Lin and Hsin-Piao Lin
A novel wideband common-mode (CM) suppression filter is proposed for high-speed transmission. The filter is embedded in 3 10 mm × 10 mm layers of a printed circuit board (PCB) that combines a mushroom structure and a defected corrugated reference plane s...
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Federico Ricci, Luca Petrucci, Francesco Mariani and Carlo Nazareno Grimaldi
To carry out increasingly sophisticated checks, which comply with international regulations and stringent constraints, on-board computational systems are called upon to manipulate a growing number of variables, provided by an ever-increasing number of re...
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