Relevant bibliographies by topics / Discretionary and current accruals

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Discretionary and current accruals'

Author: Grafiati
Published: 4 June 2021
Last updated: 1 February 2022

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Journal articles on the topic "Discretionary and current accruals"

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Burdeos, Angelo O. "Earnings management, corporate governance, and ownership structure of Philippine initial public offerings." Corporate Ownership and Control 18, no. 4 (2021): 175–91. http://dx.doi.org/10.22495/cocv18i4art12.

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Prior studies examined the effect of corporate governance variables on discretionary current accrual, the most widely used measurement of earnings management. The principal-agent conflict implies that the size of the board, the percent of independent directors, CEO duality, and auditor prestige limit discretionary current accruals (DCA). This paper extends past studies by examining the effect of ownership structure on discretionary current accruals. The study determines the level of income-increasing earnings management of initial public offerings (IPOs) in the Philippines and the factors that
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Baber, William R., Sok-Hyon Kang, and Ying Li. "Modeling Discretionary Accrual Reversal and the Balance Sheet as an Earnings Management Constraint." Accounting Review 86, no. 4 (April 1, 2011): 1189–212. http://dx.doi.org/10.2308/accr-10037.

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ABSTRACT This study presents conceptual and empirical analyses of discretionary accrual reversal in the earnings management context. We specifically focus on the extent that income-increasing (decreasing) discretionary accruals initiated in a prior period reverse to become income-decreasing (increasing) accruals in the current period. The analysis suggests that the extent that such reversals constrain the ability to manage toward earnings objectives depends on both the magnitude of past accrual-based earnings management and the reversal speed of past discretionary accruals. To demonstrate the
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Gombola, Michael, Amy Yueh-Fang Ho, and Yi-Kai Chen. "Earnings management and long-term performance: evidence from reverse stock splits." Corporate Ownership and Control 7, no. 2 (2009): 420–39. http://dx.doi.org/10.22495/cocv7i2c4p3.

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This study investigates earnings management and long-term stock performance surrounding reverse stock splits. It is designed to provide evidence on the role of managerial pessimism and discretionary current accruals. Discretionary current accruals are used to measure earnings management. These discretionary current accruals are measured in our study using the balance sheet approach as well as the cash flow statement approach. We find consistent evidence of negative discretionary current accruals prior to reverse stock splits. Such negative discretionary accruals are consistent with managerial
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Meihami, Bahram, Zeinab Varmaghani, and Hussein Meihami. "An Investigation on the Earnings Quality in Companies (Evidence from Iran)." International Letters of Social and Humanistic Sciences 11 (September 2013): 91–99. http://dx.doi.org/10.18052/www.scipress.com/ilshs.11.91.

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A considerable focus of bottom-line income losses is important in the case of investigating quality of earnings. The future of stock returns is all associated with accruements that are in relation with reliability, and negativity. Earning increases that are accompanied by high accruals, suggesting inferiority of earnings, are related with poor future returns. This study describes the investigation of different hypotheses earnings manipulation, extrapolative fundaments about future growth, and under reaction to changes in business conditions to explain accruals’ predictive power. Differentiatio
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Di, Hui, and Dalia Marciukaityte. "Earnings smoothing around open-market share repurchases." Review of Accounting and Finance 14, no. 1 (February 9, 2015): 64–80. http://dx.doi.org/10.1108/raf-10-2012-0111.

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Purpose – The purpose of this paper is to examine whether firms engage in earnings decreasing management before share repurchases to mislead investors or to smooth earnings and improve earnings informativeness. Design/methodology/approach – The authors examine discretionary accruals and cash flows around open-market share repurchases. The primary discretionary accruals measure is industry- and performance-adjusted discretionary current accruals estimated from cash-flow data. Findings – Results show that, firms experience temporary increases in operating cash flows and use negative discretionar
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Rohman, Abdul. "Analysis Effect of Accrual Discretion Against SILPA (SIKPA) Budget Calculations on Local Government." SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS 2, no. 4 (December 31, 2018): 293. http://dx.doi.org/10.29259/sijdeb.v2i4.293-316.

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The research we carry out is aimed at researching the implementation of measures taken by the local government (discretionary accruals) to the substantial amount of the budget obtained local governments in the current year. The government has issued regulations governing the Home Minister on the implementation of government's implementation of accrual based accounting system. Also, the government has issued Government Regulation No. 71 of 2010 concerning the Government Accounting Standard (PSAP) based on accrual. Governments in developing government accounting standards has also attempted to a
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Hu, Fang, Majella Percy, and Daifei Yao. "Asset revaluations and earnings management: Evidence from Australian companies." Corporate Ownership and Control 13, no. 1 (2015): 1287–96. http://dx.doi.org/10.22495/cocv13i1c11p1.

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This paper examines the association between asset revaluations and discretionary accruals (a proxy for earnings management) using a sample of the largest 300 Australian companies. The results from this study indicate that the revaluation of non-current assets is positively associated with discretionary accruals. This finding is consistent with the argument that revaluation of assets reflects higher agency problems in the form of increased earnings management. Additional findings are that discretionary accruals are higher for firms reporting their non-current assets at fair values appraised by
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Kao, Lanfeng. "Does Investors' Sophistication Affect Persistence and Pricing of Discretionary Accruals?" Review of Pacific Basin Financial Markets and Policies 10, no. 01 (March 2007): 33–50. http://dx.doi.org/10.1142/s0219091507000945.

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This paper examines whether the sophistication of market investors influences management's strategy on discretionary accounting choice, and thus changes the persistence of discretionary accruals. The results show that the persistence of discretionary accruals for firms face with naive investors is lower than that for firms face with sophisticated investors. The results also demonstrate that sophisticated investors indeed incorporate the implications of current earnings components into future earnings in a more sufficient manner than naïve investors do.
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Al-Mughrabi, Yahia M. "The Impact of Financial Crisis on Earnings Management in Nonfinancial Listed Firms: Evidence from Jordan." International Journal of Business and Management 15, no. 5 (April 23, 2020): 168. http://dx.doi.org/10.5539/ijbm.v15n5p168.

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This paper studies earnings management in Jordan during the global financial crisis. It addresses mainly the question of whether or not financial crisis has an impact on discretionary accruals, using the modified Jones model (1995) for estimating discretionary accruals. By applying Ordinary Least Squares regression model on a sample of 71 nonfinancial listed firms during the period of 2005-2012, I find a conclusive evidence that Jordanian nonfinancial listed firms did not engage in a greater level of earnings management during the financial crisis period. In addition, larger firms are less inv
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Kapoutsou, Eftychia, Christos Tzovas, and Constantinos Chalevas. "Earnings management and income tax evidence from Greece." Corporate Ownership and Control 12, no. 2 (2015): 511–29. http://dx.doi.org/10.22495/cocv12i2c5p1.

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The aim of this study is to examine the question of earnings management and, specifically, how this relates to taxation. In order to determine whether there is a correlation between earnings management and taxation, we investigate the discretionary accruals aspect of total accruals, i.e. the portion of profits which can be affected by management accounting choices, as calculated by the Jones (1991) model and the modified Jones model (Dechow et. al, 1995). Furthermore, we examine to what degree a correlation may exist between discretionary accruals and tax income (consisting of current and defe
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Dissertations / Theses on the topic "Discretionary and current accruals"

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Li, Xu 1974. "Behavioral explanation for mispricing of IPO's discretionary current accruals and impact of firm's information environment of information asymmetry." Thesis, Massachusetts Institute of Technology, 2004. http://hdl.handle.net/1721.1/17798.

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Thesis (Ph. D.)--Massachusetts Institute of Technology, Sloan School of Management, 2004.<br>Includes bibliographical references.<br>This thesis contains two chapters. Chapter One provides definitive evidence about the effect of discretionary current accruals on the pricing of IPOs. Specifically, I seek to discriminate between two alternative explanations for the prior findings: 1) behavioral biases coupled with limited arbitrage; and 2) the sample- and period-specific nature of the results in the prior literature. Using hand-gathered accrual data for all IPOs from 1926 to 1961 and machine-rea
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Ananthanarayanan, Umapathy. "The association between auditors' fees and earnings management in New Zealand." Click here to access this resource online, 2008. http://hdl.handle.net/10292/460.

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This study provides evidence between auditors' fees and earnings management in New Zealand. The fee measures used in this study are audit fees, non-audit fees and total fees paid by a client to the audit firm. For each of the three fee measures, I derive client importance fee measures that reflect a client’s economic importance to the auditor relative to other clients of the auditor at the city office and national levels. This study employs both performance adjusted discretionary accruals and current accruals as proxies for earnings management. Using a sample of 224 firm-years comprising firms
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Ferreira, Felipe Ramos. "Os efeitos da auditoria independente (externa) sobre a manipulação da informação contábil por parte das OPS brasileiras." reponame:Repositório Institucional do FGV, 2009. http://hdl.handle.net/10438/11245.

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Submitted by Marcia Bacha (marcia.bacha@fgv.br) on 2013-10-22T18:13:27Z No. of bitstreams: 1 Dissertação_Felipe_Ramos_Ferreira.pdf: 330714 bytes, checksum: d8a4161c827849680a2086bf46f85c3b (MD5)<br>Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2013-10-22T18:13:42Z (GMT) No. of bitstreams: 1 Dissertação_Felipe_Ramos_Ferreira.pdf: 330714 bytes, checksum: d8a4161c827849680a2086bf46f85c3b (MD5)<br>Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2013-10-22T18:15:10Z (GMT) No. of bitstreams: 1 Dissertação_Felipe_Ramos_Ferreira.pdf: 330714 bytes
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Young, Steven Eric. "Discretionary accounting accruals : systematic measurement error and firm-specific determinants." Thesis, Lancaster University, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.307362.

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Gioielli, Sabrina Patrocinio Ozawa. "Os gestores de private equity e venture capital influenciam a governança corporativa das investidas? Evidências das empresas estreantes na Bovespa." reponame:Repositório Institucional do FGV, 2008. http://hdl.handle.net/10438/2245.

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Made available in DSpace on 2010-04-20T20:51:06Z (GMT). No. of bitstreams: 3 61060100567.pdf.jpg: 20106 bytes, checksum: 1ff7adf4792cc6a22adf6d7d1a9838cc (MD5) 61060100567.pdf: 845220 bytes, checksum: 2626aeceb589dd82625e0a79d1ed7a1b (MD5) 61060100567.pdf.txt: 236945 bytes, checksum: 2c82a62e156a9da7528d1164f9df2908 (MD5) Previous issue date: 2008-02-26T00:00:00Z<br>Este trabalho investiga a influência da participação de gestores de private equity e venture capital (PE/VC) na governança corporativa das empresas investidas. Mais especificamente, o objetivo do presente estudo é verificar s
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Ibrahim, Salma Samir. "An alternative measure to detect intentional earnings management through discretionary accruals." College Park, Md. : University of Maryland, 2005. http://hdl.handle.net/1903/2679.

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Thesis (Ph. D.) -- University of Maryland, College Park, 2005.<br>Thesis research directed by: Business and Management. Title from t.p. of PDF. Includes bibliographical references. Published by UMI Dissertation Services, Ann Arbor, Mich. Also available in paper.
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Meyer, Kyle. "Industry specialization and discretionary accruals for Big 4 and non-Big 4 auditors." Tallahassee, Florida : Florida State University, 2009. http://etd.lib.fsu.edu/theses/available/etd-05092009-121521.

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Thesis (Ph. D.)--Florida State University, 2009.<br>Advisor: William Hillison, Florida State University, College of Business, Dept. of Accounting. Title and description from dissertation home page (viewed on Oct. 26, 2009). Document formatted into pages; contains x, 126 pages. Includes bibliographical references.
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Bos, Sebastian. "financial performance, discretionary accruals, and the value relevance of earnings : The impact of managerial ownership." Thesis, University of York, 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.535022.

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Joia, Roberto Midoguti. "Adoção de IFRS e gerenciamento de resultado nas empresas brasileiras de capital aberto." Universidade de São Paulo, 2012. http://www.teses.usp.br/teses/disponiveis/96/96133/tde-06122012-155637/.

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A contabilidade brasileira passou por mudanças normativas que deixaram suas demonstrações de acordo com o padrão internacional. Pesquisas realizadas com empresas de capital aberto em vários países do mundo indicam que essa nova norma tende a melhorar a qualidade da informação e deixá-la mais comparável e transparente. Diante disso, o estudo tem como objetivo analisar o impacto da adoção do International Financial Reporting Standard sobre os níveis de gerenciamento de resultados das companhias brasileiras de capital aberto (com exceção das instituições financeiras). A hipótese desenvolvida é de
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Santos, Isabela Travaglia. "Gerenciamento de resultados em fechamento de capital." reponame:Repositório Institucional do FGV, 2010. http://hdl.handle.net/10438/8135.

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Mercados financeiros e finanças corporativas<br>Submitted by Cristiane Shirayama (cristiane.shirayama@fgv.br) on 2011-05-21T20:09:53Z No. of bitstreams: 1 61080100021.pdf: 1579434 bytes, checksum: 48ff2e28230b8ab64ed6919d82c68a84 (MD5)<br>Approved for entry into archive by Gisele Isaura Hannickel(gisele.hannickel@fgv.br) on 2011-05-23T11:37:23Z (GMT) No. of bitstreams: 1 61080100021.pdf: 1579434 bytes, checksum: 48ff2e28230b8ab64ed6919d82c68a84 (MD5)<br>Approved for entry into archive by Gisele Isaura Hannickel(gisele.hannickel@fgv.br) on 2011-05-23T11:39:50Z (GMT) No. of bitstreams: 1 610
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Books on the topic "Discretionary and current accruals"

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Al-Omari, Ahmad Moh'd Mostafa. The use of discretionary accruals in the market for corporate controls: A studyof unsuccessful bids. Manchester: University of Manchester, 1994.

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Zarowin, Paul. Estimation of Discretionary Accruals and the Detection of Earnings Management. Oxford University Press, 2015. http://dx.doi.org/10.1093/oxfordhb/9780199935406.013.20.

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Zarowin, Paul. Estimation of Discretionary Accruals and the Detection of Earnings Management. Edited by Michael A. Hitt, Susan E. Jackson, Salvador Carmona, Leonard Bierman, Christina E. Shalley, and Douglas Michael Wright. Oxford University Press, 2015. http://dx.doi.org/10.1093/oxfordhb/9780190650230.013.20.

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This article reviews recent research on the estimation of discretionary accruals and the detection of earnings management. There has been an explosive growth in research on accrual earnings management over the past twenty years, and almost all has used the Jones (1991) model or one of its close derivatives. Nevertheless, a growing literature has addressed the model’s problems and attempted to improve its estimation of discretionary accruals. The model’s incomplete characterization of how nondiscretionary accruals are determined by the firm’s operations can cause either Type I or Type II errors
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Education of the handicapped act discretionary programs: Background and current issues. [Washington, D.C.]: Congressional Research Service, Library of Congress, 1989.

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George C. Marshall Space Flight Center., ed. A study of enhancing critical current densities (JC) and critical temperature (TC) of high-temperature superconductors: Center Director's discretionary fund final report (project 90-N26). [Marshall Space Flight Center, Ala.]: National Aeronautics and Space Administration, George C. Marshall Space Flight Center, 1992.

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A study of enhancing critical current densities (JC) and critical temperature (TC) of high-temperature superconductors: Center Director's discretionary fund final report (project 90-N26). [Marshall Space Flight Center, Ala.]: National Aeronautics and Space Administration, George C. Marshall Space Flight Center, 1992.

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Chiaburu, Dan S., In-Sue Oh, and Sophia V. Marinova. Five-Factor Model of Personality Traits and Organizational Citizenship Behavior: Current Research and Future Directions. Edited by Philip M. Podsakoff, Scott B. Mackenzie, and Nathan P. Podsakoff. Oxford University Press, 2017. http://dx.doi.org/10.1093/oxfordhb/9780190219000.013.13.

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For over a quarter of a century, organizational scholars have sought to understand the ways in which employees contribute to organizational success through their organizational citizenship behavior (OCB). Concurrently, personality traits have provided an important lens for illuminating what motivates such discretionary efforts. Our first purpose is to provide a state-of-the art, theoretically grounded review of the literature linking five-factor model (FFM) of personality traits to OCB. Second, we strive to clarify both our criterion construct (OCB) and our predictor space in order to facilita
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Sidibé, Michel, Helena Nygren-Krug, Bronwyn McBride, and Kent Buse. The Future of Global Governance for Health. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780190672676.003.0005.

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This chapter argues that the current global health agenda has failed to put people and their rights at the center. With communities unable to have their voices heard, challenge injustice, and hold decision makers to account, states are ill-equipped to realize the Sustainable Development Goals (SDGs), including SDG 3 to ensure healthy lives and well-being for all. The chapter articulates a shift from a discretionary development paradigm to a rights-based paradigm for global health, building on rights-based approaches that have been proven to work—as in the AIDS response. Seven reforms are propo
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Book chapters on the topic "Discretionary and current accruals"

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Ising, Peter. "Discretionary Reporting." In Earnings Accruals and Real Activities Management around Initial Public Offerings, 11–29. Wiesbaden: Springer Fachmedien Wiesbaden, 2014. http://dx.doi.org/10.1007/978-3-658-03794-9_3.

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Que, Ying, and Peter Secord. "Earnings Management of Chinese Listed Firms: Discretionary Accruals and Earnings Benchmarks." In Communications in Computer and Information Science, 1–7. Berlin, Heidelberg: Springer Berlin Heidelberg, 2011. http://dx.doi.org/10.1007/978-3-642-23065-3_1.

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Creel, Jérôme, and Francesco Saraceno. "Automatic Stabilization, Discretionary Policy and the Stability Pact." In Current Thinking on Fiscal Policy, 112–44. London: Palgrave Macmillan UK, 2009. http://dx.doi.org/10.1007/978-0-230-30604-2_7.

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Casciello, Raffaela, Adele Caldarelli, and Marco Maffei. "Earnings Management and Mergers and Acquisitions." In International Financial Reporting Standards and New Directions in Earnings Management, 77–100. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-7817-8.ch004.

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This chapter investigates whether Italian-listed companies involved in mergers and acquisitions (M&amp;A) during the period 2009–2017 manipulated earnings through recourse to discretionary accruals in response to financial market competition. Interest in the possible effects of competition on earnings management practices follows the considerable attention attracted by the effects of business combinations on disclosure quality and reliability. M&amp;A represents an opportunity for managers to manipulate financial reports and to deliver misleading market information in order to enhance company reputation and attract funds from investors. This empirical analysis demonstrates that Italian-listed companies involved in M&amp;A used goodwill as a discretionary accrual for managing earnings. The findings indicate that the increasing level of financial market competition between Italian-listed companies prompted major recourse to earnings management practices based on discretionary accruals.
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Izadi Z.D., Javad, Maria Palazzo, and Alfonso Siano. "The market reaction to unexpected earnings via discretionary accruals and sustainability reporting." In Sustainable Branding, 344–62. Routledge, 2021. http://dx.doi.org/10.4324/9780367855703-22.

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Tutuncu, Lokman. "Owner Managers, Family Business, and Earnings Management Preceding Management Buyouts." In Advances in Finance, Accounting, and Economics, 46–65. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-7596-3.ch003.

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This study investigates earnings management prior to management buyouts in a sample of 269 UK private family and non-family firms. It hypothesizes that concentrated ownership in private non-family firms provides sufficient wealth incentives and power to owner/managers to manage earnings upwards before the acquisition, while family owners use management buyouts as a succession tool in the absence of a suitable family successor out of concern for the future of family business. The results are consistent with this prediction. Owner/managers in non-family firms tend to overstate earnings preceding the buyout while family ownership is negatively associated with discretionary accruals one year before the buyout transaction.
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Özkaya, Hakan. "Earnings Management and Stock Liquidity." In Advances in Finance, Accounting, and Economics, 66–84. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-7596-3.ch004.

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This chapter tests whether the earnings management practices in Turkey are considered informative or opportunistic by outside investors by examining its effect on stock liquidity. Earnings management is measured by discretionary accruals calculated by two different competing methods. Stock liquidity is also proxied by two different measures: the illiquidity measure of Amihud and the turnover ratio. Amihud's illiquidity measure indicates firms' daily price responses associated with the trading volume and the turnover ratio indicates how many times a stock changes its owner in a year. Relevant control variables are also included in the models. A positive association between earnings management and stock liquidity implies informative earnings management and vice versa. Earnings management is found to be positively associated with stock market liquidity. Results favor the informative earnings management view for Turkish firms and are robust to alternative specifications of earnings management and stock liquidity measures.
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Tsoukis, Christopher. "Monetary Policy." In Theory of Macroeconomic Policy, 347–416. Oxford University Press, 2020. http://dx.doi.org/10.1093/oso/9780198825371.003.0007.

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This chapter discusses monetary policy. It is informally divided in two parts: The former discusses the rationale for and the main features of the current institutional ‘architecture’ related to monetary policy. A formal analysis of time inconsistency of optimal discretionary policy and the concomitant inflationary bias is followed by analyses of commitment and reputation. Subsequently, the Chapter looks at possible resolutions of the difficulties associated with discretionary policy, including independent Central Banks and inflation targeting. It also discusses the new features and proposals that emerged post-2007–9. A ‘policy in practice’ section looks at Taylor rules. In the latter part, we review the recent analyses on financial structure and the ‘credit channel(s)’ of monetary policy transmission. The chapter concludes with a review of Quantitative Easing, macroprudential regulation, and the current thinking on monetary policy as part of a wider package of optimal stabilization policy.
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Enbaby, Hoda El, and Hoda Selim. "Fiscal Outcomes in Bahrain." In Institutions and Macroeconomic Policies in Resource-Rich Arab Economies, 329–55. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780198822226.003.0011.

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This chapter argues that political economy factors, rather than oil wealth, shape the budgetary process and outcomes in Bahrain. Fiscal volatility and excessive current spending (in the form of wages, social welfare, and subsidies) leading to unsustainable non-oil deficits are not fully derived from oil price volatility. Weak institutions, including those underlying the budgetary process, have contributed to some fiscal laxity. These have allowed rulers to use current spending as a channel for the redistribution of oil rents and to secure political stability and allegiance to the regime in a turbulent sociopolitical environment. The budgetary process has been undermined by the structure of the bicameral parliament, while the absence of restrictions on parliament to amend the budget weakens the position of the executive. In the general context of limited transparency and accountability, the government may also be exercising its discretionary powers over the budget execution but this cannot be known.
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Helgason, Agnar Freyr. "Government Responses to the Great Recession." In Welfare and the Great Recession, 59–80. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780198830962.003.0004.

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In this chapter Agnar Freyr Helgason focuses on the statistical profiles of government policies and outcomes after the crisis hit. The Great Recession is placed in the context of longer-term developments of financial crises. The economic growth context is outlined, as are current account balances and debt levels leading up to the crisis. The chapter also focuses on what fiscal policy measures affecting population welfare (automatic stabilizers versus discretionary measures) governments put in place. The extent of stimulus, austerity, taxation and transfers, and other social protection efforts are considered in turn. These three chapters making up Part I, as well as the Introduction, set the scene for the more detailed country case studies in Part II, by providing understanding of governments’ options and comparative perspectives and showing how populations were differentially affected.
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Conference papers on the topic "Discretionary and current accruals"

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Kamalluarifin, Wan Farhah Shafiy Wan. "Ownership Structure And Discretionary Accruals In Malaysian Public Listed Companies." In 9th International Economics and Business Management Conference. European Publisher, 2020. http://dx.doi.org/10.15405/epsbs.2020.12.05.3.

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Im, Chae Chang, Jeong Ho Kim, and Min Kyung Choi. "Dividend Policy and Earnings Management: Based on Discretionary Accruals and Real Earnings Management." In Business 2015. Science & Engineering Research Support soCiety, 2015. http://dx.doi.org/10.14257/astl.2015.114.07.

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Labor, Bea, and Staffan Lindskog. "On Evaluation of Assessments of Accruals of Future Dismantling Costs." In ASME 2013 15th International Conference on Environmental Remediation and Radioactive Waste Management. American Society of Mechanical Engineers, 2013. http://dx.doi.org/10.1115/icem2013-96100.

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A major prerequisite in order for civilian commercial nuclear energy production to qualify as sustainable energy production is that systems for the management of the nuclear waste legacy are in operation. These waste types are present in a range from very low short lived waste (VLLW) to long lived high level waste (HLW) (including the used nuclear fuel). The second prerequisite is that financial responsibilities or other constraints must not be passed on to coming generations. The first condition for qualification corresponds to the Polluters Pays Principle (PPP) which demands that the respons
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Ren, Meng, and Guangqiang Wu. "Integrated Strategy for Automatic Lane-Changing Decision and Trajectory Planning in Dynamic Scenario." In ASME 2020 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. American Society of Mechanical Engineers, 2020. http://dx.doi.org/10.1115/detc2020-22294.

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Abstract:
Abstract Automatic lane change is a necessary part for autonomous driving. This paper proposes an integrated strategy for automatic lane-changing decision and trajectory planning in dynamic scenario. The Back Propagation Neural Network (BPNN) is used in decision-making layer, whose prediction accuracy of the discretionary lane-changing is 94.22%. The planning layer determines the adjustable range of the average vehicle speed based on the size of the “lane-changing demand”, which is obtained based on the data of hidden layer in neural network, and then dynamically optimizes the lane-changing cu
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