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  • 1
    Electronic Resource
    Electronic Resource
    Springer
    Review of accounting studies 3 (1998), S. 175-208 
    ISSN: 1573-7136
    Source: Springer Online Journal Archives 1860-2000
    Topics: Economics
    Notes: Abstract We find evidence that initial public offering (IPO) firms, on average, have high positive issue-year earnings and abnormal accruals, followed by poor long-run earnings and negative abnormal accruals. The IPO-year abnormal, and not expected, accruals explain the cross-sectional variation in post-issue earnings and stock returns. The results are robust with respect to alternative abnormal accruals and earnings performance measures. IPO firms adopt more income-increasing depreciation policies when they deviate from similar prior performance same industry non-issuers, and they provide significantly less for uncollectible accounts receivable than their matched non-issuers. The results taken together suggest opportunistic earnings management partially explains the new issues anomaly.
    Type of Medium: Electronic Resource
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  • 2
    Electronic Resource
    Electronic Resource
    Springer
    The visual computer 15 (1999), S. 90-99 
    ISSN: 1432-2315
    Keywords: Key words: Cloth deformation ; Geometric constraint ; Geometric physical method ; Constrained finite element method
    Source: Springer Online Journal Archives 1860-2000
    Topics: Computer Science
    Type of Medium: Electronic Resource
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  • 3
    Electronic Resource
    Electronic Resource
    Springer
    Experiments in fluids 20 (1996), S. 429-432 
    ISSN: 1432-1114
    Source: Springer Online Journal Archives 1860-2000
    Topics: Mechanical Engineering, Materials Science, Production Engineering, Mining and Metallurgy, Traffic Engineering, Precision Mechanics
    Notes: Abstract A new technique of calibrating a parallel-wire depth probe is presented. The technique allows the effects of electric conductivity of liquids to be compensated. The advantage of the probe lies in its simple AC circuitry employed which consists of only a variable resistor together with one AC input and an AC output. The compensation technique employs a two-staging compensation method that allows only one calibration curve to be used for measuring the depth of various liquids with different electric conductivity values.
    Type of Medium: Electronic Resource
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  • 4
    Electronic Resource
    Electronic Resource
    Springer
    Heat and mass transfer 34 (1998), S. 63-68 
    ISSN: 1432-1181
    Source: Springer Online Journal Archives 1860-2000
    Topics: Mechanical Engineering, Materials Science, Production Engineering, Mining and Metallurgy, Traffic Engineering, Precision Mechanics , Physics
    Notes: Abstract The experimental investigations were consisting of two parts. The first part was carried out to study the effect of corner geometry on the steady-state forced convection inside horizontal isosceles triangular ducts with sharp corners. The electrically-heated triangular duct was used to simulate the triangular passage of a plate-fin compact heat exchanger. The isosceles triangular ducts were manufactured with duralumin, and fabricated with the same length of 2.4 m and hydraulic diameter of 0.44 m, but five different apex angles (i.e. θ a =15∘,30∘, 40∘,60∘, and 90∘) respectively. The investigation was performed under turbulent flow condition covering a wide range of Reynolds number (i.e. 7000≤Re D ≤20000). It was found that the best thermal performance is achieved with the apex angle of 60∘. The second part was performed to investigate the effect of surface roughness on the forced convection of the same system. Horizontal equilateral triangular ducts with an apex angle of 60∘ were fabricated with the same length and hydraulic diameter, but different average surface roughnesses of 1.2 m,3.0 m and 11.5 m respectively. It was concluded that the duct with a higher surface roughness will have a better heat transfer performance. Non-dimensional expressions for the determination of the heat transfer coefficient of the triangular ducts with different apex angles and surface roughnesses were also developed.
    Type of Medium: Electronic Resource
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  • 5
    ISSN: 1423-0127
    Keywords: Rostral ventrolateral medulla ; Cardiovascular neurons ; Arterial blood pressure ; Angiotensin II ; Hypertension
    Source: Springer Online Journal Archives 1860-2000
    Topics: Biology , Medicine
    Notes: Abstract The interactive role of rostral ventrolateral medulla (RVL) cardiovascular neurons and brain angiotensin II (Ang II) in regulating the arterial blood pressure was examined by recording simultaneously the spontaneous activity of these spinal projecting neurons and the arterial blood pressure in the pentobarbital-anesthetized spontaneously hypertensive rat (SHR) and its normotensive control, the Wistar Kyoto rat (WKY). It was found that Ang II elicited dose-dependent excitatory responses in a subpopulation of RVL cardiovascular neurons, followed by a subsequent increase in blood pressure. These effects of Ang II were significantly greater in SHR than in WKY. The effects were attenuated or abolished by co-administration of Ang II antagonist, [Sar1, Ile8]-Ang II. Pre-administration of [Sar1, Ile8]-Ang II to RVL using bilateral microinjection attenuated the blood pressure effects of intracerebroventricularly administered Ang II by as much as 70%. These results indicated that spinal projecting RVL cardiovascular neurons are important in mediating the pressor action of Ang II. The enhanced sensitivity and responsiveness of RVL cardiovascular neurons to Ang II may be pertinent to the genesis of hypertension in adult SHR.
    Type of Medium: Electronic Resource
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  • 6
    Electronic Resource
    Electronic Resource
    Springer
    The international journal of advanced manufacturing technology 12 (1996), S. 174-179 
    ISSN: 1433-3015
    Keywords: Cutting path generation ; NC milling ; Pockets with islands
    Source: Springer Online Journal Archives 1860-2000
    Topics: Mechanical Engineering, Materials Science, Production Engineering, Mining and Metallurgy, Traffic Engineering, Precision Mechanics
    Notes: Abstract This paper presents an efficient algorithm for generating cutter paths for the NC milling of arbitrary pockets with multiple islands. In this algorithm, the pocket border and island profiles are made up of concave or convex segments comprising linear and circular arc elements. For the generation of NC tool paths, the algorithm is divided into four stages, namely, profile pre-processing stage, offset calculation, determination of the termination condition, and determination of the path sequence. Compared with the other pocketing algorithms, the main aspect of this work is that the pocket border and island profiles are pre-processed in the first stage of the algorithm. Making use of contour bridges in the profile pre-processing stage, the island profiles are connected to the pocket border profile to form a closed path. This then simplifies the calculations in cutter offsets and eliminates the problem of nesting which occurs in some other pocketing algorithms.
    Type of Medium: Electronic Resource
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  • 7
    Electronic Resource
    Electronic Resource
    Springer
    The international journal of advanced manufacturing technology 11 (1996), S. 353-365 
    ISSN: 1433-3015
    Keywords: Decision table ; Injection mould ; Mould cost estimation
    Source: Springer Online Journal Archives 1860-2000
    Topics: Mechanical Engineering, Materials Science, Production Engineering, Mining and Metallurgy, Traffic Engineering, Precision Mechanics
    Notes: Abstract This paper presents a knowledge-based costing system (DTMOLD-1) for an electrical appliance manufacturer to assist mould cost estimation at the early design stage. The system is developed in the form of decision tables. Through the use of decision tables, numerous interrelated variables and technical data in the injection mould cost estimation process are organised and presented. When the features of a plastic part are input, the DTMOLD-1 will generate an estimated cost of the injection mould required to produce the part. The rationale behind the system as well as the methodologies used in the developmental process are discussed.
    Type of Medium: Electronic Resource
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  • 8
    Electronic Resource
    Electronic Resource
    Springer
    The international journal of advanced manufacturing technology 14 (1998), S. 146-152 
    ISSN: 1433-3015
    Keywords: Classifications ; Rapid prototyping ; Technological limitations
    Source: Springer Online Journal Archives 1860-2000
    Topics: Mechanical Engineering, Materials Science, Production Engineering, Mining and Metallurgy, Traffic Engineering, Precision Mechanics
    Notes: Abstract Each rapid prototyping (RP) process has its special and unique advantages and disadvantages. The paper presents a state-of-the-art study of RP technologies and classifies broadly all the different types of rapid prototyping methods. Subsequently, the fundamental principles and technological limitations of different methods of RP are closely examined. A comparison of the present and ultimate performance of the rapid prototyping processes is made so as to highlight the possibility of future improvements for a new generation of RP systems.
    Type of Medium: Electronic Resource
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  • 9
    Electronic Resource
    Electronic Resource
    Springer
    Engineering with computers 14 (1998), S. 330-343 
    ISSN: 1435-5663
    Keywords: Parting line ; Slicing algorithm ; Undercut detection
    Source: Springer Online Journal Archives 1860-2000
    Topics: Computer Science , Mechanical Engineering, Materials Science, Production Engineering, Mining and Metallurgy, Traffic Engineering, Precision Mechanics , Technology
    Notes: Abstract An effective computer-aided parting line/surface formation algorithm can increase the overall efficiency in the mould design and manufacturing processes. The presence of free-form surfaces in a product model imposes a burden on mould makers to determine the parting line and parting surfaces. Previously proposed algorithms, although available, are few, and mainly deal with product with planar or simple curved surfaces. A new algorithm, which adopts an uneven slicing on the product model, is proposed. The algorithm provides a quick and effective way to locate the parting line and parting surface of a free-form product model.
    Type of Medium: Electronic Resource
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  • 10
    Electronic Resource
    Electronic Resource
    Springer
    Journal of insect behavior 9 (1996), S. 571-583 
    ISSN: 1572-8889
    Keywords: experience ; foraging behavior ; Rhagoletis ; Ceratitis ; Tephritidae
    Source: Springer Online Journal Archives 1860-2000
    Topics: Biology
    Notes: Abstract In field-cage studies, we investigated how the foraging behavior of tephritid fruit flies is modified by experience immediately prior to release on host plants. We observed females of a relatively monophagous species,Rhagoletis mendax (blueberry maggot fly), an oligophagous species,Rhagoletis pomomella (apple maggot fly), and a polyphagous species,Ceratitis capitata (Mediterranean fruit fly). Just prior to release on a host plant, the following kinds of stimuli were supplied: (1) single oviposition in a host fruit, (2) contact with 20% sucrose, (3) contact with a mixture of protein food (bird feces and sucrose), (4) contact with water, and (5) a walk over a host-plant leaf. When flies foraged on host plants without resources, search was most intensive (as measured by number of leaves visited) following a single oviposition in fruit, but residence time generally was the same following exposure to sugar, protein, and fruit stimuli.Rhagoletis mendax andC. capitata females visited the fewest leaves following exposure to water or host leaves, whereasR. pomonella foraged equally intensively following exposure to food stimuli, water, or leaves. On host plants containing resources (fruit and protein food), a single oviposition dramatically increased the number of females of all three species that found fruit compared to females that received experience with food, water or foliar stimuli. We found no significant effect of recent brief experience with any of the stimuli on subsequent attraction to protein food. Overall,C. capitata exhibited a higher propensity to abandon host plants than eitherR. mendax orR. pomonella. We suggest that this may reflect adaptations to differences in distribution of host plants in nature, strategies of dispersal, and host range.
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