Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 154 for “"Accrual"”.
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Energy-Efficient, Utility Accrual Real-Time Scheduling
… algorithm called the Energy-Bounded Utility Accrual Algorithm (or EBUA). Since the scheduling problem is NP-hard, EBUA heuristically (and dynamically) allocates CPU cycles to activities, computes activity schedules, and scales CPU voltage and frequency with a polynomial-time cost. If …
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Utility Accrual Real-Time Scheduling: Models and Algorithms
This dissertation first presents an uniprocessor real-time scheduling algorithm called the Generic Benefit Scheduling algorithm (or GBS). GBS solves a previously open real-time scheduling problem: scheduling activities subject to arbitrarily shaped, time/utility function (TUF) time constraints and …
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Essay 1. Accrual Effect in Stock Returns: Earnings Management or Sluggish Market Reactions? Essay 2. The Accrual Effect on Future Earnings
In the second essay, I examine the accrual effect on future earnings and measure the potential economic consequence of earnings management. I find that the aggregate future earnings, on average, will be impaired by $0.20 in the long-run for an $1 increase of current accruals. This negative accrual …
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Reflexiones sobre deuda soberana : floating rate accrual notes 2005
… República Argentina denominados “Floating Rate Accrual Notes 2005” (FRAN’s). Estos títulos fueron emitidos en 1998 y cumplieron un rol clave en el desenvolvimiento, desarrollo y desenlace de la crisis de deuda internacional de la República Argentina que tuvo lugar entre 2001 y 2016.
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Controls on soil carbon accrual in restored perennial grasslands.
Controls on soil carbon accrual in restored perennial grasslands.
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Utility Accrual Real-Time Scheduling Under Variable Cost Functions
We present a utility accrual real-time scheduling algorithm called CIC-VCUA, for tasks whose execution times are functions of their starting times. We model such variable execution times employing variable cost functions (or VCFs). The algorithm considers application activities that are subject to …
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Garbage Collection Scheduling for Utility Accrual Real-Time Systems
Utility Accrual (UA) scheduling is a method of dynamic real-time scheduling that is designed to respond to overload conditions by producing a feasible schedule that heuristically maximizes a pre-defined metric of utility. Whereas utility accrual schedulers have traditionally focused on CPU …
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Firm life cycle and detection of accrual-based earnings manipulation
… is important for estimating discretionary accruals using an accrual model. This study proposes an alternative identification of estimation samples using a firm’s life cycle (i.e., life cycle-based estimation samples). Analyses using U.S. and international data show that when detecting …
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Utility Accrual Real-time Channel Establishment in Multi-hop Networks
… are (1) Localized Decision for Utility accrual Channel Establishment (LocDUCE) and (2) Global Decision for Utility accrual Channel Establishment (GloDUCE). Since finding a feasible path optimizing multiple constraints is an NP-Complete problem, these schemes heuristically attempt to …
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On Best-Effort Utility Accrual Real-Time Scheduling on Multiprocessors
… heuristic algorithms, called the Global Utility Accrual (or GUA) class of algorithms. The algorithms construct a directed acyclic graph representation of the task dependency relationship, and build a global multiprocessor schedule of the zero in-degree tasks to heuristically maximize the total …
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The information content of cash flows versus accrual-based income numbers
Word processed copy. Includes bibliographical references (leaves 115-123).
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Optimality of Heuristic Schedulers in Utility Accrual Real-time Scheduling Environments
… graceful degradation at overloads. Utility Accrual (UA) schedulers use heuristics to maximize the accrued utility. Heuristic-based scheduling do not always yield the optimal schedule even if there exists one because they do not explore the entire search space of task orderings. In …
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Changes in the Profitability-Growth Relation and the Implications for the Accrual Anomaly
… conservatism, earnings management, and the accrual anomaly. However, this study shows that while ΔNOA is negatively related to future profitability from 1967 to 1995, it is positively related to future profitability from 1996 to 2010. The negative effects of ΔNOA on future profitability …
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Bone mineral accrual during childhood and adolescence : a critical analysis of size-correction techniques
The true pattern of bone mineral density changes during childhood and adolescence is unclear owing to a lack of longitudinal investigations, a lack of adequate control for maturational differences, and size-mediated errors in the measurement of areal bone mineral density (aBMD). This investigation …
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Disposals of fixed property: timing of accrual and practical issues arising for provisional taxpayers
… The practical problem resulting from the time of accrual, and the due date of the tax payable in respect of such accrual, occurring prior to the receipt of the proceeds does not appear to have been addressed in the legislation. It is submitted that accrual date could be more closely linked to the …
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Bone growth during puberty and the effects of exercise and calcium on bone mass accrual
… that may have a positive effect on bone mass accrual. Two lifestyle factors that may enhance bone mass accural are calcium and exercise. The focus of this thesis was to investigate bone mass accural in children and adolescents and to determine the effect calcium and exercise have on bone mass …
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