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Issue Info: 
  • Year: 

    2022
  • Volume: 

    52
  • Issue: 

    3
  • Pages: 

    205-215
Measures: 
  • Citations: 

    0
  • Views: 

    136
  • Downloads: 

    23
Abstract: 

Distance-based clustering methods categorize samples by optimizing a global criterion, finding ellipsoid clusters with roughly equal sizes. In contrast, density-based clustering techniques form clusters with arbitrary shapes and sizes by optimizing a local criterion. Most of these methods have several hyper-parameters, and their performance is highly dependent on the hyper-parameter setup. Recently, a Gaussian density Distance (GDD) approach was proposed to optimize local criteria in terms of distance and density properties of samples. GDD can find clusters with different shapes and sizes without any free parameters. However, it may fail to discover the appropriate clusters due to the interfering of clustered samples in estimating the density and distance properties of remaining unclustered samples. Here, we introduce Adaptive GDD (AGDD), which eliminates the inappropriate effect of clustered samples by adaptively updating the parameters during clustering. It is stable and can identify clusters with various shapes, sizes, and densities without adding extra parameters. The distance metrics calculating the dissimilarity between samples can affect the clustering performance. The effect of different distance measurements is also analyzed on the method. The experimental results conducted on several well-known datasets show the effectiveness of the proposed AGDD method compared to the other well-known clustering methods.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Issue Info: 
  • Year: 

    2022
  • Volume: 

    19
  • Issue: 

    4
  • Pages: 

    81-96
Measures: 
  • Citations: 

    0
  • Views: 

    24
  • Downloads: 

    1
Abstract: 

In this paper, we introduce the notion of Deferred statistical convergence in the neutrosophic normed spaces as an extension of statistical convergence, $\lambda$-statistical convergence, and lacunary statistical convergence. We investigate a few fundamental properties of the newly introduced notion. Finally, we introduce the concept of Deferred statistical Cauchy sequence and show that Deferred statistical Cauchy sequences are equivalent to Deferred statistical convergent sequences in the neutrosophic normed spaces.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Issue Info: 
  • Year: 

    2024
  • Volume: 

    16
  • Issue: 

    61
  • Pages: 

    51-78
Measures: 
  • Citations: 

    0
  • Views: 

    172
  • Downloads: 

    43
Abstract: 

According to agency theory, the government and business enterprises have different interests in paying taxes. The motivation for using Deferred tax asset and liability to identify earnings management is that there is usually more discretion in generally accepted accounting principles than in tax laws. Managers may have an incentive to increase income in the financial statements without increasing income in the tax report. A possible reason why managers do not want to increase taxable income is that this will lead to an increase in tax costs. Therefore, one of the things that probably affects the earnings management is Deferred taxes.   The aim of the research is to investigated whether the Deferred taxes resulting from the financial statements reported based on accounting standard 35 as a strategy for managers to achieve earnings management or not. To achieve the goal of the research, the data of 169 sample companies from the Tehran Stock Exchange, were collected using the systematic elimination approach and were analyzed using the method of descriptive-correlation analysis by performing logistic regression test. The findings showed that the Deferred tax assets have an effect on earnings management, but Deferred tax liabilities have no effect on earnings management. The obtained results indicate that managers use Deferred tax assets to manipulate earnings.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Author(s): 

JAVAN JAFARI BOJNORDI ABDOLREZA | NOURPOUR MOHSEN

Issue Info: 
  • Year: 

    2016
  • Volume: 

    6
  • Issue: 

    2
  • Pages: 

    75-98
Measures: 
  • Citations: 

    0
  • Views: 

    1286
  • Downloads: 

    0
Abstract: 

The abolish themselves are skeptical about the capacity of criminal justice for crime control and believe that as long as there are easier and more human ways to control crime, punishment should not be used as a weapon in the first place. Abolitionism doctrine maintains that the formal system of criminal justice, not is less effective in the prevention of recidivism, but also criminogenic and label of crime causing him to commit crime again. Therefore, they advocates the non-interference of criminal law or, if it is investable, a minimal involvement in the process of trial. The findings of abolitionism in the criminal policy of different countries gave rise to decriminalize, depenalization and diversion. Deferred prosecution or non- prosecution is also a new concept in criminal procedure that is consistent with non-intervention criminal policy. This policy was proposed because of the failure of the traditional repressive approach of prosecution. Adversarial prosecution, judicialization and acceleration of prosecution, reduction in criminal population and regarding human dignity, selective prosecution of accuses are among the important consequences of the Deferred prosecution. This article attempts to express concept and foundations of the Deferred prosecution and investigates its manifestations in the Iranian criminal policy.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Author(s): 

TVERSKY A. | SHAFIR E.

Issue Info: 
  • Year: 

    1992
  • Volume: 

    3
  • Issue: 

    6
  • Pages: 

    358-361
Measures: 
  • Citations: 

    1
  • Views: 

    226
  • Downloads: 

    0
Keywords: 
Abstract: 

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

View 226

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Issue Info: 
  • Year: 

    2009
  • Volume: 

    40
  • Issue: 

    1
  • Pages: 

    99-107
Measures: 
  • Citations: 

    0
  • Views: 

    831
  • Downloads: 

    0
Abstract: 

To evaluate the effects of sowing density, Deferred harvesting, and harvest intensity on forage yield and an some vegetative characteristics of annual medic (Medicago scutelatta Var Robinson) an experiment was conducted on the Research Farm of College of Agriculture, University of Tehran, Karaj, during 2005 growing season. The expremental treatments were arranged in split-split plots based on a complete randomized block design of four replications. Where the commencement of harvesting (continues and Deferred) were allocated to main plot, the sowing density of 25, 75 and 225 plant/ m2 to split plots and the harvest intensities (different heights of forage cutting from ground level) of 2, 4 and 8 cm to the split-split plots. The results indicated that the total forage (accumulated forage) production in continuous harvesting system (3624 kg/ha) was significantly higher than in the Deferred system. As the sowing density increased, forage production followed an increasing trend. The best harvest height was determined as 4 cm from ground surface. As sowing density and harvest intensity increased, branch number per plant, number of nodes/plant and branch length followed a decreasing trend. Time of defoliation commencement was significant (P<0.01) on mean availability of forage, Medic forage yields and growth rates across all harvests.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Issue Info: 
  • Year: 

    2024
  • Volume: 

    21
  • Issue: 

    1
  • Pages: 

    327-345
Measures: 
  • Citations: 

    0
  • Views: 

    22
  • Downloads: 

    1
Abstract: 

The notion of statistical convergence has fascinated many researchers due mainly to the fact that it is more general than the well-established hypothesis of ordinary (classical) convergence. This work aims to investigate and present (presumably new) the statistical versions of Deferred weighted Riemann integrability and Deferred weighted Riemann summability for sequences of fuzzy functions. We first interrelate these two lovely theoretical notions by establishing an inclusion theorem. We then state and prove two fuzzy Korovkin-type theorems based on our proposed helpful and potential notions. We also demonstrate that our results are the nontrivial extensions of several known fuzzy Korovkin-type approximation theorems given in earlier works. Moreover, we estimate the statistically Deferred weighted Riemann summability rate supported by another promising new result. Finally, we consider several interesting exceptional cases and illustrative examples supporting our definitions and the results presented in this paper.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Author(s): 

PHILLIPS J. | PINCUS M. | REGO S.

Journal: 

ACCOUNTING REVIEW

Issue Info: 
  • Year: 

    2003
  • Volume: 

    78
  • Issue: 

    2
  • Pages: 

    491-521
Measures: 
  • Citations: 

    1
  • Views: 

    168
  • Downloads: 

    0
Keywords: 
Abstract: 

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Issue Info: 
  • Year: 

    2022
  • Volume: 

    19
  • Issue: 

    2
  • Pages: 

    119-131
Measures: 
  • Citations: 

    0
  • Views: 

    32
  • Downloads: 

    8
Abstract: 

This paper introduces the idea of Deferred-statistical A-convergence of order β of the sequence of  fuzzy numbers by using  a regular matrix Aand Deferred Ces\`{a}ro mean $D_{p,q}$. Also,  we establish some relations between the proposed idea and the strong  Deferred A-summability of  sequences of fuzzy  numbers. As an application, we apply this newly  statistical convergence for proving fuzzy Korovkin-type approximation theorem. Some illustrative examples are provided to justify the results obtained from this investigation.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Author(s): 

BENKECHKACHE G. | HOUARI H.

Issue Info: 
  • Year: 

    2011
  • Volume: 

    12
  • Issue: 

    2
  • Pages: 

    219-232
Measures: 
  • Citations: 

    0
  • Views: 

    288
  • Downloads: 

    124
Abstract: 

This paper inscribed in the setting of the research onto concrete material conducted the team within engineering of the materials of the laboratory materials and durability of the constructions, in the context of the conception of the self compacting concrete to basis of the local materials. The concept of the self compacting concrete that is born of a need of economy and quality increased for the constructions of reinforced concrete. The present document treats the Deferred behavior (creep and shrinkage of the self compacting concretes), for this phenomenon, we elaborated an experimental program therefore. For a better approach, the study was comparative: the tests have been made in parallel, in the time, on a concrete at low strength and concrete at medium strength with a compressive strength to 28 days of 20 and 40 MPa respectively. It has been put in evidence a kinetics of creep of the SCC of low strength similar to the one of the SCC of medium strength, whereas this kinetics is notoriously different from the one of the VC.The gotten results are comparable to those gotten in the literature.This study brings a lighting on the deformations Deferred of these new concretes and should help towards term, to the setting up of rules of formulation of the self compacting concretes.Finally some of the results gotten are used in the goal to propose an optimization of the mixtures according to criterias of justified choices.

Yearly Impact: مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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