adapted+from+waddle+et+al+1994

krishnan et al - 1994 - auditor switching and conservatism

krishnan et al - 1994 - auditor switching and conservatism

... assumption was made All type I misclassifications (going concern opinions as asset realization qualifications or unqualified opinions, and asset realization qualifications as unqualified opinions) ... smaller and have higher liabilities/assets ratio than those in the asset realization category The receivables/assets and inventory/assets ratios are both lower, on average, for the asset realization ... measured by beta, decreases as one moves from the unqualified opinion to the asset realization opinion However, the going concern clients have a higher mean beta than that of the asset realization...

Ngày tải lên: 06/01/2015, 19:43

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Multi-Robot Systems From Swarms to Intelligent Automata - Parker et al (Eds) Part 1 pdf

Multi-Robot Systems From Swarms to Intelligent Automata - Parker et al (Eds) Part 1 pdf

... bidding, all robots bids on all unallocated targets The robot that places the overall lowest bid on any target is allocated that particular target A new round of bidding starts, and all robots ... given team objective between the current allocation of targets to robots and the allocation that results from the current one if robot r is allocated target t (Unallocated targets are ignored.) Consequently, ... auctions to re-allocate all unvisited targets among themselves Each robot then calculates the optimal path for the given team objective for visiting the targets allocated to it and then moves along that...

Ngày tải lên: 10/08/2014, 05:20

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Multi-Robot Systems From Swarms to Intelligent Automata - Parker et al (Eds) Part 2 ppsx

Multi-Robot Systems From Swarms to Intelligent Automata - Parker et al (Eds) Part 2 ppsx

... coalition value The modified algorithm then calculates the balance coefficient for all these coalitions and chooses the most balanced coalition This ensures that the algorithm always favors the balanced ... Vig and Adams coalitions Choosing the optimal coalition from all possible coalitions is an intractable problem due to the size of coalition structure space (Sandholm et al. , 1999) Algorithms exist ... balanced coalition Economize on the number of robots: Maintain a list of all coalitions with values within a bound of the best coalition value Remove all coalitions larger than the best coalition from...

Ngày tải lên: 10/08/2014, 05:20

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Multi-Robot Systems From Swarms to Intelligent Automata - Parker et al (Eds) Part 3 docx

Multi-Robot Systems From Swarms to Intelligent Automata - Parker et al (Eds) Part 3 docx

... states In our recent works (Qu et al. , 2004a)(Qu et al. , 2004b), we extend the results in (Jadbabaie et al. , 2003)(Lin et al. , 2004) to a general class of MIMO dynamical systems of finite but arbitrary ... strategy was analyzed in (Qu et al. , 2004a) and general leaderless cooperative control was studied in (Qu et al. , 2004b) In this paper, we continue the works in (Qu et al. , 2004a)(Qu et al. , 2004b), ... the distributions at original means Sensor Network-Mediated Multi-Robot Task Allocation 37 sensor network allows a robot to detect a goal (alarm, event) even though the alarm is not in the robot’s...

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Multi-Robot Systems From Swarms to Intelligent Automata - Parker et al (Eds) Part 4 ppsx

Multi-Robot Systems From Swarms to Intelligent Automata - Parker et al (Eds) Part 4 ppsx

... ((Guibas et al. , 1999)), and limited field-ofview vision ((Gerkey et al. , 2004)) Randomized pursuit algorithms have also been studied, in both discrete graphs ((Adler et al. , 2003)) and polygonal free ... domain from discrete graphs to continuous polygonal free spaces Complete algorithms have been described for searchers having either or “flashlights” ((Lee et al. , 2002)), omnidirectional vision ... ((Isler et al. , 2003)) Algorithm The Parish algorithm coordinates a multi-robot system in a scalable manner by considering the possible actions of not only single robots, but also small 68 Gerkey, et...

Ngày tải lên: 10/08/2014, 05:20

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Multi-Robot Systems From Swarms to Intelligent Automata - Parker et al (Eds) Part 5 pptx

Multi-Robot Systems From Swarms to Intelligent Automata - Parker et al (Eds) Part 5 pptx

... attractor lies between the robot and home Whether or not an attractor is between the robot and its home is determined by the alignment between vector from the robot to the attractor and that from the ... Parker et al (eds.), Multi-Robot Systems From Swarms to Intelligent Automata Volume III, 93–105 c 2005 Springer Printed in the Netherlands 94 Roth, et al to be highly intractable (Bernstein et al. , ... Perceptual Cues Transitions between states depend on a set of perceptual cues described in this section First of all, the “detect attractor” cue is triggered when an attractor object falls within...

Ngày tải lên: 10/08/2014, 05:20

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Multi-Robot Systems From Swarms to Intelligent Automata - Parker et al (Eds) Part 6 docx

Multi-Robot Systems From Swarms to Intelligent Automata - Parker et al (Eds) Part 6 docx

... them) Additionally, it is assumed the robots detect the targets perfectly within the nominal sensor range of rnom , never detect targets beyond the maximum range of rmax and detect targets with linearly ... from Matlab to the robots and odometry and observation feedback were sent back from the robots to Matlab All communication was implemented using 114 Powers, et al TCP/IP over wireless Ethernet ... centimeters and height of 16 centimeters Although the targets were uniquely colored, this fact was only used for measuring ground truth The observer robots treated all targets as identical The...

Ngày tải lên: 10/08/2014, 05:20

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Multi-Robot Systems From Swarms to Intelligent Automata - Parker et al (Eds) Part 7 pptx

Multi-Robot Systems From Swarms to Intelligent Automata - Parker et al (Eds) Part 7 pptx

... several robots, is usually solved by extending SLAM techniques (Burgard et al. , 2002, Ko et al. , 2003, Fenwick et al. , 2002), or using EM (Simmons et al. , 2000, Thrun et al. , 2000) Most map merging ... an environmental map, from DGPS, or from communication schemas supplying similar data For an example of this latter case, a robot 124 Parker, et al can calculate its current global position by ... global position R4 calculates R8 ’s current global position by first using its own laser (ES1 ) and map to calculate its own current global position (PS1 ) R4 also uses its own camera (ES2 ) to detect...

Ngày tải lên: 10/08/2014, 05:20

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Multi-Robot Systems From Swarms to Intelligent Automata - Parker et al (Eds) Part 8 docx

Multi-Robot Systems From Swarms to Intelligent Automata - Parker et al (Eds) Part 8 docx

... Amigoni, et al 1m 1m Figure The final map obtained with the sequential method c 2004 by IEEE (Amigoni et al. , 2004) Figure The final map obtained c 2004 by with the tree method IEEE (Amigoni et al. , ... (Butler et al. , 2001) sometimes resulting in repeat coverage (Latimer-IV et al. , 2002, Kurabayashi et al. , 1996, Min and Yin, 1998) Non-deterministic approaches include the use of neural networks ... chemical traces (Wagner et al. , 1999), and swarm intelligence (Ichikawa and Hara, 1999, Bruemmer et al. , 2002, Batalin and Sukhatme, 2002) The non-deterministic approaches can not guarantee complete...

Ngày tải lên: 10/08/2014, 05:20

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Multi-Robot Systems From Swarms to Intelligent Automata - Parker et al (Eds) Part 9 pdf

Multi-Robot Systems From Swarms to Intelligent Automata - Parker et al (Eds) Part 9 pdf

... robots read discrete bool DetectedPoint, PerimeterDetected; Random Coverage RCC Potential Field PFC DetectedPoint == true PerimeterDetected == false PerimeterDetected == false DetectedPoint== true ... The theory of hierarchical hybrid systems (Alur et al. , 2001, Fierro et al. , h 2002) offers a convenient framework to model the multi-robot system engaged ) in a perimeter detection and tracking ... social potential fields (Bruemmer et al. , 2002) Authors in (Feddema et al. , 2002) show outdoor perimeter surveillance over a large area using a swarm 175 A Multi-Robot Testbed that investigates alarms...

Ngày tải lên: 10/08/2014, 05:20

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Multi-Robot Systems From Swarms to Intelligent Automata - Parker et al (Eds) Part 10 ppt

Multi-Robot Systems From Swarms to Intelligent Automata - Parker et al (Eds) Part 10 ppt

... costs Let S(i) = {1, 2, , i − 1, i + 1, , n} denote the set of all tasks different from task i Consider the set of permutations over this set, P(i) = {permutations over S(i)}, and let π denote ... multiplies the theoretical capabilities of the deployed hardware, the actual abil∗ This work is partially supported by NASA grant NNA04CK90A 197 L.E Parker et al (eds.), Multi-Robot Systems From Swarms ... (Sellner et al. , 2005) (Simmons et al. , 2002) (Goldberg et al. , 2003) provides a flexible, tiered, multi-agent architecture which we have extended to support sliding autonomy Syndicate differs from...

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Multi-Robot Systems From Swarms to Intelligent Automata - Parker et al (Eds) Part 11 pps

Multi-Robot Systems From Swarms to Intelligent Automata - Parker et al (Eds) Part 11 pps

... computationally efficient) analysis of the flow and make navigational decisions based on this analysis 214 S r Spears, et al Computational efficiency of the fluxotaxis algorithm derives from local sensing and ... Parker et al (eds.), Multi-Robot Systems From Swarms to Intelligent Automata Volume III, 211–221 c 2005 Springer Printed in the Netherlands 212 Spears, et al more, it is founded upon theoretical ... vector calculus ((Hughes-Hallett et al. , 1998)): W ∇ · (ρV )dW = S (ρV ) · dS (3) This equation, where W is the control volume and S is the bounding surface of the volume, allows us to formally...

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Multi-Robot Systems From Swarms to Intelligent Automata - Parker et al (Eds) Part 14 potx

Multi-Robot Systems From Swarms to Intelligent Automata - Parker et al (Eds) Part 14 potx

... follow Mobile robots have also been used to support embedded networks Lamarca et al use mobile robots to continually calibrate a sensor network (LaMarca et al. , 2002) Rahimi et al present an approach ... Both Batalin and Sukhatme (Batalin et al. , 2004) and Li et al. (Li et al. , 2003) have developed approaches to navigation using heterogeneous teams composed of mobile nodes and an embedded network ... communication network Telecommunication Systems Journal, Special Issue on Wireless Sensor Networks 282 O’Hara, et al Batalin, M and Sukhatme, G (2003b) Sensor network-based multi-robot task allocation...

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Multi-Robot Systems From Swarms to Intelligent Automata - Parker et al (Eds) Part 15 docx

Multi-Robot Systems From Swarms to Intelligent Automata - Parker et al (Eds) Part 15 docx

... et al (eds.), Multi-Robot Systems From Swarms to Intelligent Automata Volume III, 291–297 c 2005 Springer Printed in the Netherlands 292 Shell, et al Related formal methodologies Formal methodologies ... estimate parameter values (Martinoli et al. , 2004) An extension to the same theory (but using continuous differential equations instead) allows adaptive systems to be modeled (Lerman and Galstyan, ... applied to this formal framework This model calculates the probability of successful task completion by calculating a large multiplication of all possible memory states that get set, in each possible...

Ngày tải lên: 10/08/2014, 05:20

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báo cáo khoa học: " Commentary on Vorobjov et al., "Comparison of injection drug users who obtain syringes from pharmacies and syringe exchange programs in Tallinn, Estonia"" doc

báo cáo khoa học: " Commentary on Vorobjov et al., "Comparison of injection drug users who obtain syringes from pharmacies and syringe exchange programs in Tallinn, Estonia"" doc

... presented by Vorobjov et al may chart one potential course towards a more comprehensive societal response to reducing the health harms associated with injection drug use, and could also hold lessons ... multilateral organizations and national public health authorities have endorsed SEPs as a simple method of reducing the risks for HIV transmission associated with syringe sharing [1] And yet, despite ... IDU to treatment such as methadone and preventive services prior to a transition to riskier use of injection drugs [9] If feasible, pharmacies could also be potential locales for the provision of...

Ngày tải lên: 11/08/2014, 18:20

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barth et al (eds.) - the savings and loan crisis; lessons from a regulatory failure (2004)

barth et al (eds.) - the savings and loan crisis; lessons from a regulatory failure (2004)

... with the goal of revitalizing regions and finding new ways to generate capital for people with original ideas By creating ways to spread the benefits of human, financial and social capital to as ... Robert Bartley, editor emeritus of the Wall Street Journal, died December 10, 2003 This page intentionally left blank ABOUT THE AUTHORS (In alphabetical order) JAMES BARTH Barth is a Senior ... his Ph.D from Harvard University GLENN YAGO Yago is Director of Capital Studies at the Milken Institute He specializes in financial innovations, financial institutions, and capital markets, and...

Ngày tải lên: 01/11/2014, 12:47

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wehn et al (eds.) - rethinking valuation and pricing models; lessons learned from the crisis and future challenges (2013)

wehn et al (eds.) - rethinking valuation and pricing models; lessons learned from the crisis and future challenges (2013)

... et al (1994) , Garcia and Gencay (2000), Gencay and Altay-Salih (2003), Gencay and Gibson (2009), and Gradojevic et al (2009) Non-parametric models, which lack the theoretical appeal of parametric ... is to minimize the value of the convertible, an optimal call strategy implies to call the convertible bond as soon as the value if called (VIC) is equal to the value if not called This is the case ... of the fair value For example, from a modeling point of view, while 29 30 Chapter SCENARIO ANALYSIS IN CHARGE OF MODEL SELECTION the calculation of a risk reversals theoretical value requires...

Ngày tải lên: 01/11/2014, 16:43

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black et al - 2012 - how corporate governance affects firm value - evidence on channels from korea [kcgi]

black et al - 2012 - how corporate governance affects firm value - evidence on channels from korea [kcgi]

... Book value of assets Years Listed Leverage Sales Growth (5 yrs) Sales Growth (1 yr) R&D/Sales Advertising/Sales Exports/Sales PPE/Sales Capex/assets Capex/PPE EBIT/Sales EBIT/assets Market Share ... excluding them We also find a strong association between KCGI and two alternate measures of firm value: (market value of equity)/(book value of equity); and (market value of equity)/sales Almeida, Park, ... Tobin’s q Years Listed Leverage Sales Growth (5 yrs) Sales Growth (1 yr) R&D/Sales Advertising/Sales Exports/Sales PPE/Sales Capex/assets Capex/PPE EBIT/Sales (Assets) Market Share Share Turnover Foreign...

Ngày tải lên: 02/01/2015, 17:32

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cheung et al - 2007 - do investors really value corporate governance - evidence from the hong kong market [hcgi]

cheung et al - 2007 - do investors really value corporate governance - evidence from the hong kong market [hcgi]

... 15 per cent of the total number of listed companies, the firms chosen account for almost 90 per cent of total market capitalization and almost 80 per cent of the total market turnover Previous ... firm value In contrast, Himmelberg et al (1999) suggest that managerial ownership and firm performance are determined by a common set of characteristics and question the causal relation between ... Studies on the association between overall corporate governance practice and firm market value are limited, but work by Gompers et al (2003), Black (2001), Bebchuk et al (2004), and Brown and r...

Ngày tải lên: 02/01/2015, 17:33

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chang et al - 2010 - market reaction to auditor switching from big 4 to third-tier small accounting firms

chang et al - 2010 - market reaction to auditor switching from big 4 to third-tier small accounting firms

... audit quality ͑e.g., Craswell et al 1995; Balsam et al 2003; Ferguson et al 2003; Krishnan 2003; Francis et al 2005b͒: a Big nonspecialist should have lower audit quality than a Big specialist ... value of accruals quality from Equation ͑1͒, the accruals quality predicted by client operational characteristics Accruals_Inferiority is the residual from Equation ͑1͒, the unpredicted accruals ... market-adjusted return which restricts the market beta ͑i.e., the correlation between firm return and market return͒ to 1, we include market return in the regression model For robustness, we also...

Ngày tải lên: 06/01/2015, 19:41

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