This paper examines the short-term signalling power of UK open market share repurchases between 1999 and 2004. The 5-day and 11-day abnormal returns centred on the announcement date are statistically significant at 1.13% and 1.21% respectively. However, there is no evidence to support any...

An experimental system for heat recovery from low-temperature flue gas based on Organic Rankine Cycle (ORC) was constructed. In the system, R123 was selected as working fluid, a scroll expander was used to produce work, and fin tubes heat exchanger was designed as evaporator. Low-temperature...

type="main" xml:id="acfi12007-abs-0001" <title type="main">Abstract</title> <p>This study is motivated by the increasing diversity among first-year accounting students and the increasing number of first-year accounting students whose majors are not in accounting related areas in UK universities. The main contribution of this...</p>

This article describes how understanding the potential characteristics of video services is very important, as it can help users or third-party applications to predict performance or to identify service strategies. For this purpose, a measurement system deployed in 11 provinces and cities in...

This paper deals with the higher-order asymptotic theory for discriminant analysis of Gaussian ARMA processes. Two discriminant statistics are given, then the higher-order approximations for the misclassification probabilities of them are derived. Using them, the higher-order difference of the...

This study proposed a polygeneration system based on coal partial gasification, in which methanol and power were generated. This proposed system, comprising chemical and power islands, was designed and its characteristics are analyzed. The commercial software Aspen Plus was used to perform the...