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We examine the rounding phenomenon (called <i>window dressing</i>) in financial reporting of U.S. high-tech and low-tech firms. By requiring that investments in research and development be expensed as incurred, the generally accepted accounting principles provide low-tech firms with a larger set of...
Persistent link: https://www.econbiz.de/10011094391
Irrigation districts in Inner Mongolia face problems that are familiar to irrigation areas around the world: shortage of water resources, poor management of water, inefficient use of water resources, and imbalance of financial revenues and expenditures. Water user associations have been promoted...
Persistent link: https://www.econbiz.de/10005147383
The conic model proposed by Davidon (1980) [Davidon, WC (1980). Conic approximations and collinear scalings for optimizers. SIAM Journal on Numerical Analysis, 17, 268–281.] is an extension of quadratic model incorporating more information than quadratic model. In this paper, we propose a...
Persistent link: https://www.econbiz.de/10010671612
Organizations employ various risk-mitigation strategies to cope with the uncertainty in marketing new products. In the motion picture industry, an important strategy is to cast star actors and actresses in movies. The ultimate box-office success, however, depends on multiple stakeholders...
Persistent link: https://www.econbiz.de/10011155231
This paper explores the empirical evidence of the link between residents’ low-carbon awareness and their behaviors in China. A questionnaire measuring seven dimensions (including low-carbon knowledge, low-carbon value, low-carbon attitude, private low-carbon behavior, public low-carbon...
Persistent link: https://www.econbiz.de/10010740135
A novel structure of dye-sensitized solar cell (DSSC) with integrated photoanode was first reported in this paper. Titanium threads and titanium sheet were first used in this novel structure in place of traditional glass substrate, thus reducing the series resistance of the substrates. An...
Persistent link: https://www.econbiz.de/10010804778
The water supply to Chinese cities is increasingly degrading from pollution due to watershed activities. Consequently, water source protection requires urgent action using optimal land-use management efforts. An inexact linear programming model for optimal land-use management of surface water...
Persistent link: https://www.econbiz.de/10010794098
Integrated watershed management is required to ensure the reasonable use of resources and reconcile interactions among natural and human systems. In the present study, an interval fuzzy multiobjective programming (IFMOP) method was used to solve an integrated watershed management problem. Based...
Persistent link: https://www.econbiz.de/10010794608
Community detection is one of the most important problems in complex networks. Many algorithms have been proposed in the last decade, and most of them focus on the non-overlapping community structures in the early days. Overlapping and hierarchical structures are another two important properties...
Persistent link: https://www.econbiz.de/10010872887
Current situations of organic tobacco development at both home and abroad, indicating mat organic tobacco is one of the innovation directions for sustainable, healthy, environmental protection and low carbon development of modern tobacco industry. On the basis of foreign cultivation technical...
Persistent link: https://www.econbiz.de/10010918969