similar line
Recently Published Documents


TOTAL DOCUMENTS

28
(FIVE YEARS 4)

H-INDEX

6
(FIVE YEARS 1)

2020 ◽  
pp. 0000-0000 ◽  
Author(s):  
Joseph A. Johnston ◽  
Joseph H. Zhang

In this study, we examine whether auditor style is related to financial reporting similarity. Based on the count of accounting items disclosed in eXtensible Business Reporting Language (XBRL) 10-K filings, we define financial reporting similarity in terms of the number of similar line items reported by a pair of firms and develop a measure of pairwise financial reporting similarity. Consistent with the auditor style literature (e.g., Francis, Pinnuck, and Watanabe 2014), we show that firms that share the same auditor have more similarities in their financial statements. We find robust results using alternative metrics of auditor style, including pairwise comovement of audit fees and audit timeliness. We also find that financial reporting similarity increases (decreases) when firms switch from having different (the same) auditors to having the same (different) auditors.


Maska ◽  
2019 ◽  
Vol 34 (198) ◽  
pp. 83-85
Author(s):  
Tadej Troha

Abstract The text is a rewritten lecture on the staging of Mateja Bučar's dance installation Na liniji (On(the)Line) performed in Cankarjev dom on 5 October 2017. The author's reflection on the line leads him to discuss very specific delineations ‐ the wire or (using the words of the Government's PR department) technical barriers that wish to move the fact of migration flows outside, but it is merely a poor attempt at closing their eyes to the truth. The author sees a very similar line of no return in the authorities' actions in the light of climate change.


2019 ◽  
pp. 32-60
Author(s):  
Mimasha Pandit

In the second chapter, a similar line of analysis has been used to evaluate the tools of performance in order to reveal the transformation that the space of performance underwent—from being a sphere of entertainment to a forum of hitherto unheard politically empowered voices. A semiotic analysis of the space of performance and the occasion of performance has been done to illustrate the ways and means by which the performance and the spectators were transported to a different level of communion through the incitement of a passionate emotion. Such performances aroused the emotions and passions of the audiences, under the influence of which they tended to move beyond their personal or individual identity and embraced a larger identity of ‘amra’ or ‘us’.


2016 ◽  
Vol 50 ◽  
pp. 168-181
Author(s):  
Daniel Dahlstrom ◽  

The aim of this paper is to consider ways that Heidegger’s thinking relates to some main lines of traditional Jewish thought. Following Heidegger’s own hermeneutical principle of trying to think what an author leaves unthought, Marlene Zarader took up a similar line of consideration in her aptly named work, La dette impensée: Heidegger et l’heritage hébraique. Zarader’s work has come in for at least two sorts of criticism. She has been criticized for (a) leaving the impression that there is a single Hebraic tradition to which Heidegger’s debt can be traced and (b) largely restricting her account of that tradition to twentieth century scholars (notably, Scholem). In my opinion, these criticisms, though not without merit, overreach. Still, while such considerations mitigate the force of these criticisms, they do so by conceding that they have a point. Accordingly, the present paper is meant to serve as a complement to Zarader’s project, in light of these criticisms. In the interest of indicating how Heidegger’s thinking echoes various Hebraic traditions, I discuss three distinct sources of those echoes: Maimonides’ negative theology, Mendelssohn’s conception of language (as it contrasts with Solomon Maimon’s conception), and the messianic idea of the Lurianic Kabbalastic tradition.


2014 ◽  
Vol 590 ◽  
pp. 901-905
Author(s):  
Tian Tian Gan ◽  
Ke Qi Wu ◽  
Ji Meng Tang

The paper discussed the minimum level of passenger demand which could make intercity railway project social profitability in China. The analysis of the costs and benefits linked to other alternative transport modes has been taken into account. The results show that the intercity railway studied is socially profitable with a demand of 4.07 million passengers and a social discount rate of 7%, and the conclusion also applies to other intercity railways in China with similar line conditions and regional economic level.


2013 ◽  
Vol 06 (02) ◽  
pp. 1350023
Author(s):  
Edoardo Ballico

Here we prove the existence of several pairs (X, L), where X is a geometrically integral projective curve defined over 𝔽q and L is a line bundle on X defined over 𝔽q and with H0(X, L) = H1(X, L) = 0. These examples are obtained using the existence of similar line bundles on the normalization of X, i.e. a case studied by C. Ballet, C. Ritzenthaler and R. Roland.


2013 ◽  
Vol 303-306 ◽  
pp. 611-616
Author(s):  
Cai Hong Ding ◽  
Chuang Zhang ◽  
Yan Zhu Yang

This paper has put forward a decimal system based on binary system for representing figures of barcode image. Different with traditional distance of similar line unitary method, this paper invents the unitary decimalize method for EAN-13 image identification. Counting and sorting the times of the number that appears when scan the image to calculate the width of unit bar not use the averaging method, which has the same identification effect but more simple and effective. At last make the corresponding program to verify the method, the result shows this method performs well. It is not only suitable to the horizontal positive-going or reversed-going barcode image but also to the oblique barcode image.


2013 ◽  
Author(s):  
N. A. Tomov ◽  
M. T. Tomova ◽  
D. V. Bisikalo

Sign in / Sign up

Export Citation Format

Share Document