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Perceptions of auditor independence: U.K. evidence [PDF]

open access: yesJournal of International Accounting, Auditing and Taxation, 1999
The reality and perception of auditor independence is fundamental to public confidence in financial reporting. A new Independence Standards Board was set up in the U.S.
Richard Brandt   +2 more
exaly   +2 more sources

On the Independence Number of Steiner Systems

Combinatorics, Probability and Computing, 2013
Apartial Steiner (n,r,l)-systemis anr-uniform hypergraph onnvertices in which every set oflvertices is contained in at most one edge. A partial Steiner (n,r,l)-system iscompleteif every set oflvertices is contained in exactly one edge. In a hypergraph, the independence number α() denotes the maximum size of a set of vertices incontaining no edge.
Alex Eustis, Jacques Verstraëte
openaire   +3 more sources

Trees with independent Roman domination number twice the independent domination number

Discrete Mathematics, Algorithms and Applications, 2015
A Roman dominating function (RDF) on a graph [Formula: see text] is a function [Formula: see text] satisfying the condition that every vertex [Formula: see text] for which [Formula: see text] is adjacent to at least one vertex [Formula: see text] for which [Formula: see text].
Mustapha Chellali, Nader Jafari Rad
openaire   +2 more sources

On the number of independent partitions

Journal of Symbolic Logic, 1985
In [3], Shelah defined the cardinals κn(T) and , for each theory T and n < ω. κn(T) is the least cardinal κ without a sequence (pi)i<κ of complete n-types such that pi is a forking extension of pj for all i < j < κ. It is essential in computing the stability spectrum of a stable theory. On the other hand is called the number of independent
openaire   +1 more source

The lower bound on independence number

Science China Mathematics, 2002
zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Zang, W, Li, Y, Rousseau, CC
openaire   +4 more sources

The minimum independence number for designs

Combinatorica, 1995
Let \(V\) be a set with \(n\) elements, and let \(D\) denote a collection of subsets of \(V\), each subset with \(k\) elements in it, such that every subset of \(t\) elements of \(V\) appears exactly in \(\lambda\) blocks of \(D\). Such a configuration is called \(t\)-\((n, k, \lambda)\) design and is denoted by a pair \(P= (V, D)\). If no block of \(D\
David A. Grable   +2 more
openaire   +2 more sources

ON THE INDEPENDENCE NUMBERS OF COMPLEMENTARY GRAPHS

Transactions of the New York Academy of Sciences, 1974
AbstractA set of vertices (edges) is called independent if no two vertices (edges) in the set are adjacent. The independence number β(G) (edge independence number β1(G)) is the maximum number of elements in an independent set of vertices (edges) of G.
Chartrand, Gary, Schuster, Seymour
openaire   +2 more sources

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