This study aims to examine the relationship of earnings and operating cash flow as an independent variable on the value relevance of accounting information proxied by stock returns by using book value as a moderating variable.The utilitation of stock returns as an independent variable is choosed as previous research on value relevance tends to use
Cattle are a social species in which social mixing can induce physical and psychosocial stress; however, the impact of social mixing on cattle welfare is unknown.Two different sources of genetically similar Angus crossbred steers were transported to the same feedlot and assigned to a pen where they were either socially mixed or housed with individu
Abstract Purposes Hip fracture leads to decreased activity and an increased risk of pulmonary complications.The main purpose of this study was to observe the lung capacity, cough capacity of the elderly patient with acute hip fracture, and assess the effects and the feasibility of using a special-designed “upper-body yoga” training to treat eld
Ironstones or petroplinthites are common materials in soils under humid tropical climate, generally defined as the result of Fe oxide accumulation in areas where the water table oscillates, and may exhibit considerable morphological variability.The aim of this study was to examine the internal structure and porosity of an ironstone fragment from Ce