Results 111 to 120 of about 51,498 (265)

Agency Theory of Overvalued Equity as an Explanation for the Accrual Anomaly

We show that the agency theory of overvalued equity (see Jensen, 2005) rather than investors' fixation on accruals explains the accrual anomaly, i.e., abnormal returns to an accrual trading strategy (see Sloan, 1996).Under the agency theory of overvalued
Nikolaev, V., Loutskina, E., Kothari, S.P.   +2 more
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Pengelolaan Laba Melalui Aktivitas-aktivitas Riil Perusahaan Perspektif Islam [PDF]

, 2015
Artikel ini membahas tentang manajemen laba riil sebagai perekayasaan laba yang dilakukan melalui manipulasi aktivitasaktivitas riil Perusahaan dengan menggunakan pendekatan kualitatif.
Ningsih, S. (Suhesti)
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Predictive Maintenance for Cutter System of Roller Laminator

Mathematics
In the era of Industry 4.0, equipment maintenance is shifting toward data-driven strategies. Traditional methods rely on usage time or cycle counts to estimate component lifespan.
Ssu-Han Chen, Chen-Wei Wang, Andres Philip Mayol, Chia-Ming Jan, Tzu-Yi Yang   +4 more
doaj   +1 more source

Nanozymes for Advanced Hemoglobin‐Based Oxygen Carriers: Applications in Blood Substitution, Wound Healing, Antitumor Therapy, and Beyond

Advanced Science, EarlyView.
This review explores how hemoglobin‐based oxygen carriers (HBOCs) combined with nanozymes create multifunctional materials that deliver oxygen while maintaining redox homeostasis. Beyond artificial blood substitutes, these constructs enable wound healing with light‐triggered oxygen release, cancer therapy through enhanced oxygenation and reactive ...
Despoina Douka, Ana María Pablo‐Sainz‐Ezquerra, Eva Jakljevič, Niki Ktena, Leticia Hosta‐Rigau   +4 more
wiley   +1 more source

Managing Uncertain Industrial Flares during Abnormal Process Operations using an Integrated Optimization and Monte Carlo Simulation Approach

, 2017
In this work, an integrated optimization framework with Monte Carlo (MC) simulation techniques is suggested for the systematic synthesis of energy alternative tools, such as cogeneration (COGEN) systems, which can effectively manage industrial flares ...
Vasiliki Kazantzi, Fadwa Eljack, Kazi, Monzure Khoda, Eljack, Fadwa, Kazantzi, Vasiliki, Monzure-Khoda Kazi   +5 more
core   +1 more source

Advances in the mechanism of low FODMAP diet in the treatment of irritable bowel syndrome: a review

Frontiers in Nutrition
Irritable Bowel Syndrome (IBS) is a functional gastrointestinal disorder characterized by abdominal pain associated with changes in stool consistency or bowel movement frequency.
Binrui Chen, Yawen Zhang, Lijun Du, Jie Jin, Jie Jin, Ning Dai   +5 more
doaj   +1 more source

Optimization of B Cell Responses in Human Immune System Mice Through Organoid Based Screening

Advanced Science, EarlyView.
Human immune system (HIS) mice show limited B cell responses to immunization. Using HIS mouse spleen organoids, this study identifies cytokine combinations and innate immune signals that drive human B cell expansion, differentiation, and class‐switch. Applying these signals in vivo through temporal separation enables antigen‐specific IgG responses and ...
Haiqiao Sun, He Li, Xu Zhu, Zijian Zhang, Deshan Ren, Shuai Ding, Yan Li   +6 more
wiley   +1 more source

Real activities management, financial distress and corporate governance: Malaysian evidence / Mojtaba Shayan Nia [PDF]

, 2017
Positive accounting theory predicts that firms approaching deteriorating financial performance may make income-increasing accounting choices. The firms manipulate earnings upward in an attempt to ride out what is probably deemed by the management as a ...
Nia, Mojtaba Shayan
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Reinnervation of Muscle Targets Enhances the Separability of Motor Unit Signals Following Peripheral Nerve Transfers

Advanced Science, EarlyView.
Injured or cut peripheral nerves can be surgically rerouted to reinnervate new muscle targets. This study demonstrates reinnervated muscles exhibit enhanced separability between individual motor unit signals, which can simplify signal recording and decomposition. These findings highlight the potential of reinnervated muscle to serve as a key biological
Kiara N Quinn, Siyu Wang, Lang Qin, Alessandro Ascani Orsini, Kenzi Griffith, Rachana Suresh, Fausto Kang, Pierce L Perkins, Neha Joshi, Alexis L Lowe, Sami Tuffaha, Nitish V Thakor   +11 more
wiley   +1 more source

ANALISIS PENGARUH PENGUNGKAPAN SUKARELA PERTANGGUNGJAWABAN MANAJEMEN PADA LAPORAN KEUANGAN (MRF) TERHADAP MANAJEMEN LABA [PDF]

, 2016
This study aimed to examine the effect of voluntary disclosure, namely Management's Responsibility for Financial Reports/MRF as an independent variable on accrual earnings management and real.
GHOZALI, Imam, DESHINTA, Dinda
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