Further results for the Dunkl Transform and the generalized Ces\`aro operator

In this paper, we consider Dunkl theory on R^d associated to a finite reflection group. This theory generalizes classical Fourier anal- ysis. First, we give for 1 < p <= 2, sufficient conditions for weighted Lp-estimates of the Dunkl transform of a function f using respectively the modulus of continuity of f in the radial case and the convolution for f in the general case. In particular, we obtain as application, the integrability of this transform on Besov-Lipschitz spaces. Second, we provide necessary and sufficient conditions on nonnegative functions phi defined on [0; 1] to ensure the boundedness of the generalized Ces\`aro operator C_phi on Herz spaces and we obtain the corresponding operator norm inequalities.Comment: 19 page

The determinants of earnings management by the acquirer: The case of french corporate takeovers.

This paper analyses the determinants of earnings management by the acquirer of 60 takeover-bids that occurred between 1998 and 2008 on the French market. Four main findings are shown in this study. First, we find strong evidence that bidder firms manipulate earnings prior to takeovers suggesting that target managers have incentive to detect earnings manipulation to ensure the interests of the target shareholders. Second, managers manipulate their earnings either downward or upward and regardless of the method of payment. Third, bidder toehold influences negatively and significantly the discretionary accruals. Finally, the relationship between discretionary accruals and managerial ownership is negatively significant. This practice favors a resource transfer to the bidder controlling shareholder at the expense of minority shareholders.Corporate takeover, Earnings management, Information asymmetry, Discretionary accruals, Method of payment

Formal Versus Informal Training & Tacit Versus Explicit Knowledge Sharing: What Matters More for the Entrepreneurially Oriented Firms?

The beneficial outcome of a firm’s entrepreneurial orientation (E.O) has been widely researched, but literature and empirical studies about factors that stimulate E.O remain scarce. &nbsp;Previous research has showed that employee training is a crucial mechanism to foster E.O others has exhibited that a higher level of knowledge sharing is related to a stronger E.O. Although, previous researches do not distinguish neither between different type of training, with the most important distinction being between formal and informal nor between different form of knowledge sharing, with the very popular being between tacit and explicit. In view of the difference for each pair contrasts of one over the other, they are widely considered to have different impact on the E.O’s dimensions namely innovativeness, proactiveness, and risk-taking in SMEs. &nbsp;Our research model is tested with survey data collected from 186 Tunisian small and medium-sized textile &amp; clothing firms. Findings reveal that the level of each dimension of E.O- Innovativeness, proactiveness and risk taking differs based on the form of knowledge sharing either tacit or explicit and the type of training either formal or informal

Developing an Architecture for Translation Engine using Ontology

In translation, analyzing the input sequence in order to determine its grammatical structure with respect to the given formal grammar is called the parsing procedure (Bataineh &amp; Bataine, 2009). In this research, the main idea of the proposed architecture is to utilize the WordNet ontology to be the syntactic guide along with the Transition Network Grammar to determine the grammatical structure for the text to be translated. This is followed by a mapping process between the source and target languages which will enhance the accuracy of the result. Also, it will guarantee that the output will be syntactically acceptable according to the target language rules. This research is an open research which is having ongoing results and developments. Herein, the main architecture is described to open the door for several future steps for further integration with other techniques and approaches. Keywords: Translation, WordNet, Transition Network Grammars, mapping engine, parsing procedure.