2356 the cardinal numbers

Báo cáo toán học: "TIGHT UPPER BOUNDS FOR THE DOMINATION NUMBERS OF GRAPHS WITH GIVEN ORDER AND MINIMUM DEGREE" pdf

Báo cáo toán học:
... covers y If A ⊆ V then we let A denote the subgraph of G induced by A Table contains the value of γ(n, δ) for n ≤ 16, ≤ δ ≤ n − if the value is known, otherwise upper and lower bounds for γ(n, δ) We ... 5, 6, 7, 8, 9, 10 The number of unknown γ(n, δ) can be reduced further by using the upper bounds given in Proposition 3.1 (taking s = 1) and Reed’s Theorem See Table for upper bounds computed using ... ’s of the form {x, z} and {y, w} or, of the form {x, w} and {y, z} But this contradicts our assumption that the two element Av ’s are never disjoint This completes the proof in case (1b) and...
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Báo cáo toán học: " Some geometric probability problems involving the Eulerian numbers" ppsx

Báo cáo toán học:
... finding the volumes of the regions into which the simplex ∆n is divided by a family of hyperplanes The specific problems described here pertain to the cube [0, 1]n and the simplex ∆n , and the answers ... the problem of finding the volumes of the regions through a direct geometric and inductive argument Then we sketch a second approach, using tools from probability theory The Eulerian numbers arise ... σ(i + 1), and the Eulerian numbers count permutations according to their number of descents Theorem 1.1 Let A(m, j) denote the Eulerian numbers, i.e., the number of permutations in the symmetric...
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Báo cáo toán học: "Tight Upper Bounds for the Domination Numbers of Graphs with Given Order and Minimum Degree, II." pdf

Báo cáo toán học:
... combinatorics (2000), #R58 19 [2] W Edwin Clark and Larry A Dunning, Tight Upper Bounds for the Domination Numbers of Graphs with Given Order and Minimum Degree, Electron J Combin (1997), no 1, Research ... entry in the table of values of γ(n, δ) in [2] Acknowledgement We wish to thank Gordon Royle for providing Cayley tables for the 14 groups of order 16 and Cayley graphs of groups of orders up ... of circulant graphs For each S ⊆ {±1, ±2, , ±9} Fisher and Spaulding [5] obtained a formula for the domination number of the circulant graph C(S, n) as a function of n and S, but results and...
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Báo cáo toán học: "On Computing the Distinguishing Numbers of Trees and Forests" pps

Báo cáo toán học:
... computing the distinguishing numbers of rooted trees Distinguishing labelings of rooted trees In this section, we give a characterization of the distinguishing labelings of rooted tree T , and show ... break or destroy the symmetries of G because the only member of the automorphism group of (G, φ) is the identity map The distinguishing number of G, D(G), is the minimum number of labels needed ... trees and forests when the number of vertices is fixed at n and so their distinguishing numbers can range from to n Nonetheless, we shall show that the distinguishing numbers of acyclic graphs can...
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The financial numbers game detecting creative accounting practices phần 1 pps

The financial numbers game detecting creative accounting practices phần 1 pps
... 26, 19 98, p R3 Ibid., January 26, 19 95, p A4 16 Financial Numbers Game 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Ibid., May 7, 19 97, p A4 Ibid., March 21, 2000, p B1 Ibid., October 21, 19 98, ... this financial numbers game The Financial Numbers Game: Detecting Creative Accounting Practices was written, first and foremost, to help readers of financial statements avoid being misled by financial ... Playing the finan2 Financial Numbers Game Exhibit 1. 1 Common Labels for the Financial Numbers Game Definitiona Label Aggressive accounting Earnings management Income smoothing Fraudulent financial...
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The financial numbers game detecting creative accounting practices phần 2 pps

The financial numbers game detecting creative accounting practices phần 2 pps
... acts, whether ultimately determined to be fraudulent or not Creative accounting fits the bill The financial numbers game refers to the use of creative accounting practices to alter a financial ... misstatements of financial statements 49 Team-Fly® THE FINANCIAL NUMBERS GAME SUMMARY This chapter summarizes how the financial numbers game is played Key points raised include the following: • The financial ... Companies Filing with the SEC (Bethesda, MD: Disclosure, Inc., December 1998) 53 THE FINANCIAL NUMBERS GAME 25 Ibid 26 The Wall Street Journal, January 26 , 1995, p A4 27 Refer to Accounting and Auditing...
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The financial numbers game detecting creative accounting practices phần 3 docx

The financial numbers game detecting creative accounting practices phần 3 docx
... Scott, Financial Accounting Theory, p 296 58 The Wall Street Journal, November 21, 2000, p A3 91 THE FINANCIAL NUMBERS GAME 59 Levitt, The Numbers Game, ” p 60 The SEC has provided guidance in the ... responsibility and the new diligence being shown by the SEC to address many of the 93 THE FINANCIAL NUMBERS GAME creative accounting practices being reported on here, a review of the problems the SEC sees ... corporations with the same brush, unfairly so. 30 As another member of the FEI noted, The SEC shouldn’t punish the whole financial community for the sins of a few. 31 Another agrees, stating “They’re...
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The financial numbers game detecting creative accounting practices phần 4 ppt

The financial numbers game detecting creative accounting practices phần 4 ppt
... accounting Changes in accounting policies and practices Other techniques 71 39 42 31 19 17 31.3 17.2 18.5 13.6 8 .4 3.5 7.5 Source: Financial Numbers Game Survey 144 —– —––– 227 Totals 100.0 Financial ... Professor of Accounting Invesco Professor of Accounting Source: Financial Numbers Game Survey 128 Financial Professionals Speak Out ious techniques employed in the financial numbers game The goal ... on the views of financial professionals about the financial numbers game, how the game is played and might be detected, and whether and under what circumstances it might be considered to be either...
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The financial numbers game detecting creative accounting practices phần 5 pptx

The financial numbers game detecting creative accounting practices phần 5 pptx
... play the financial numbers game Recall from Chapter that revenue recognition was one of the five creative accounting practices specifically identified by the SEC as requiring action To address the ... Team-Fly® THE FINANCIAL NUMBERS GAME In this setting it is not surprising that premature or fictitious revenue recognition is often at the top of the list of tools used in playing the financial numbers ... in the recognition of revenue or expenses The delay or acceleration of shipment would be an example 157 THE FINANCIAL NUMBERS GAME NOTES 10 11 12 13 14 Accounting academic respondent Chief financial...
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The financial numbers game detecting creative accounting practices phần 6 ppsx

The financial numbers game detecting creative accounting practices phần 6 ppsx
... principally by the straight-line method over the useful lives of the various assets.10 203 THE FINANCIAL NUMBERS GAME The company records property, plant, and equipment at cost and then employs the straight-line ... labeling them as something other than what they are 207 THE FINANCIAL NUMBERS GAME Another item for which there is clarity in terms of capitalization policies is capitalized interest Nonetheless, ... — 1 26, 091 7,349 16, 450 2,728 ————– $ 152 ,61 8 63 , 060 ————– $ 89,558 ————– ————– $ 20,9 46 2000 $ 14,007 158,753 7,349 19,572 26, 100 ————– $ 225,781 79,378 ————– $ 1 46, 403 ————– ————– $ 27, 261 Source:...
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The financial numbers game detecting creative accounting practices phần 7 doc

The financial numbers game detecting creative accounting practices phần 7 doc
... quarter Other current liabilitiesa Percent increase (decrease) from prior quarter Mar ’ 97 June ’ 97 Sept ’ 97 Dec ’ 97 $210,863 173 ,014 37, 849 17. 9% 144 ,73 6 $219,144 178 ,0 97 41,0 47 18 .7% 148,251 ... statements of operations.46 255 THE FINANCIAL NUMBERS GAME Creative Accounting Practices and Investments in Debt and Equity Securities Creative accounting practices employed in the reporting for investments ... Team-Fly® THE FINANCIAL NUMBERS GAME On some occasions, companies that play the financial numbers game will overstate the value of assets received for the issue of stock While bypassing the income...
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The financial numbers game detecting creative accounting practices phần 8 doc

The financial numbers game detecting creative accounting practices phần 8 doc
... format The third, the alternative elected by most firms, reports these items in shareholders’ equity only We 311 THE FINANCIAL NUMBERS GAME • • • • • expect that the financial numbers game will ... statements of previous years are recast to reflect the application of the new accounting principle.14 287 THE FINANCIAL NUMBERS GAME Examples of changes in accounting principles would be a change from ... acquisition costs on the balance sheet as an asset As a result, it switched to the policy of expensing these costs as incurred This resulted in the 289 Team-Fly® THE FINANCIAL NUMBERS GAME Exhibit 9.7...
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