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RAM is the temporary memory area in a computer in which the program and data currently in use are kept. Some user programs take up considerable RAM space, or else data may require a large amount of RAM.

Recent literature suggests that sin firms (firms in tobacco, gambling and alcohol industries) have lower institutional ownership, fewer analysts following, higher abnormal returns and higher financial reporting quality. This study aims to investigate empirically how sin firms engage in real activities manipulation (RAM) to meet earnings benchmarks in comparison to non-sin firms.

The authors examine two types of RAM, namely, Cutting discretionary expenditures including research and development (R&D), SG&A and advertising to boost earnings. Extending deep discount or lenient credit terms to boost sales and/or overproducing to decrease COGS to increase gross profit. Consistent with Roychowdhury (2006), the authors use abnormal discretionary expenditures as the proxy for expenditure reduction manipulation and abnormal production costs as the proxy for COGS manipulation.

The results for the abnormal discretionary expense model suggest that sin firms do not engage in RAM of advertising, R&D, SG&A expense to just meet earnings benchmarks. The results for the production costs model suggest that sin firms do not engage in COGS manipulation to just meet earnings benchmarks. The results are robust after controlling accrual-based earnings management (AEM). Overall, in this setting, these results suggest that managers of sin firms engage less in RAM to meet earnings benchmarks.

The findings are of interest to investors, auditors, regulators and academics with respect to financial statement analysis and earnings quality.

This paper aims to explore the concept of information in records and archives management (RAM) from a fresh, visual perspective by using arts-informed methodology and the draw-and-write technique.

Students and practitioners of RAM in Australia were asked to answer the question, “what is information?” in a drawing and then to describe the drawing in words. This produced a data set of 255 drawings of information or “iSquares”, for short. Compositional interpretation and a framework of graphic representations by Engelhardt were applied to determine how participants envision information and what the renderings imply for RAM.

The images reveal an overwhelming recognition in RAM of the diversity of media formats of information and the hyperconnectivity of information in networked information systems; and illustrate the central place of human beings within these systems. These findings offer striking, accessible illustrations of major concepts in RAM and enable new understandings through the construction of stories.

There are both pedagogical applications and practical implications of this work for students, practitioners and knowledge workers. The graphical representations of information in this research deepen the understanding of textual definitions of information. The data set of iSquares provides opportunities to create new storyboards to explain information definitions, practices and phenomena in RAM disciplines, and, to explain related concepts such as data, information, knowledge and wisdom hierarchy.

This is the first study in RAM disciplines to provide visual illustrations of information using graphical image representations.

Quantum-dot cellular automata (QCA) is a promising technology, which seems to be the prospective substitute for complementary metal-oxide semiconductor (CMOS). It is a high speed, high density and low power paradigm producing efficient circuits. These days, most of the smart devices used for computing, make use of random access memory (RAM). To enhance the performance of a RAM cell, researchers are putting effort to minimize its area and access time. Multilayer structures in QCA framework are area efficient, fast and immune to the random interference. Unlike CMOS, QCA multilayer architectures can be designed using active components on different layers. Thus, using multilayer topology in the design of a RAM cell, which is not yet reported in the literature can improve the performance of RAM and hence, the computing device. This paper aims to present the modular design of RAM cell with multilayer structures in the QCA framework. The fundamental modules such as XOR gate, 2:1 multiplexer and D latch are proposed here using multilayer formations with the goal of designing a RAM cell with the provision of read, write, set and reset control.

All the modules used to design a RAM cell are designed using multilayer approach in QCA framework.

The proposed multilayer RAM cell is optimized and has shown an improvement of 20% in cell count, 30% in area, 25% in area latency product and 48.8% in cost function over the other efficient RAM designs with set/reset ability reported earlier. The proposed RAM cell is further analyzed for the fault tolerance and power dissipation.

Due to the multilayer structure, the complexity of the circuit enhances which can be eliminated using simple architectures.

The performance metrics and results obtained establish that the multilayer approach can be implemented in the QCA circuit to produce area efficient and optimized sequential circuits such as a latch, flip flop and memory cells.

Firms’ real activities management (RAM) can have a more detrimental effect on firms’ future performance than accrual earnings management. This paper aims to examine whether analysts, who play an important role as information intermediaries, understand the negative effect of RAM on firms’ future performance and respond to it accordingly.

The authors investigate whether analysts lower their earnings forecasts and stock recommendations of the firms with RAM. The authors measure RAM by examining firms’ abnormal decreases in discretionary expenses, abnormal increases in production and abnormal decreases in cash flow from operations following prior literature.

The authors find that after controlling for earnings surprises and other important firm characteristics, analysts lower their forecasts of future annual earnings and stock recommendations of the firms that show signs of RAM.

First, as in other RAM studies, the results in this study are subject to measurement errors inherent in the estimation of RAM (i.e. abnormal production costs, abnormal CFO and abnormal discretionary expenditures). Second, we include only firm-year observations that barely make positive income in our samples following the previous study. This sample selection criterion helps increase the power of the test by examining the “suspect firms group,” which are more likely to engage in earnings management. However, one can challenge that our findings on the association between RAM and analysts’ reactions could be only case-specific and cannot be generalized.

This study contributes to the literature on earnings management and especially on RAM. Specifically, none of the previous studies clearly examines whether analysts understand the negative impact of RAM on firms’ future performance and respond accordingly, although there are studies showing the negative association between RAM and firms’ future operating performance and studies showing the negative association between analysts following and RAM. Thus, filling the gap, this study provides a specific reason for the negative association between the analyst following and real earnings management presented in previous studies.

The findings will be of interest to regulators, who are concerned about the potential negative consequences in which tighter accounting standards can result. For example, Ewert and Wagenhofer (2005) theoretically demonstrate that tighter accounting standards can prompt more RAM instead of accounting earnings management. The study provides important evidence supporting that such suboptimal operating activities are closely watched by analysts and are potentially penalized by the market. If the market is able to detect RAM and allocate fewer resources to the firms that engage in it, then the concerns associated with the substitution effect between accrual-based earnings management and RAM can be diminished.

Prior research suggests that tighter accounting regulations (e.g. the Sarbanes-Oxley Act) prompt more RAM than accounting earnings management. The study provides evidence supporting that such suboptimal operating activities are closely watched by analysts and are potentially penalized by the market.

This paper aims to study the nonlinear supporting performance of hydrostatic ram under the impact of cutting force and search for an optimal solution to improve its stiffness.

The Reynolds equation was applied to resolve the carrying capability of a single oil pad numerically, and an iteration method was used to analyze the nonlinear supporting force and stiffness of a pair of oil pads placed face-to-face. The total offset of ram could be obtained after the displacement of aspectant oil pads was solved by the bisection method. From the comparison of the offset values of ram evaluated under different support conditions, the optimal solution was determined.

In this study, an optimized oil supply allocation, concluded as 1.16:0.84, is proposed to improve the performance of hydrostatic ram supporting structure.

The supporting performance of hydrostatic ram could be improved by appropriate allocation of oil supply without extra energy consumption.

The purpose of this paper is to examine whether and how product market relationships are related to firms’ real activities manipulation (RAM), which refers to managers’ aggressive operating practices. Given the importance of suppliers’ relationship-specific investments to a firm’s competitiveness, the need for suppliers’ relationship-specific investments is expected to influence a firm’s RAM.

This paper adopts Nunn’s (2007) proxy for relationship-specificity and four proxies for RAM. It employs an ordinary least squares regression model to test whether a firm decreases RAM when it has greater need for supplier relationship-specific investments. It also uses an instrumental variable approach to address endogeneity and conducts cross-sectional analyses.

This study finds that, with the exception of RAM through sales manipulation, the importance of relationship-specific investments by suppliers is negatively associated with firms’ aggressive operating decisions. It also finds that the association between relationship-specificity and RAM is less pronounced for firms that have a greater market share but more pronounced for firms that are relatively young, consistent with the notion that a firm is more likely to be under pressure from its suppliers to reduce RAM when it has less competitive advantages. The results suggest that product market relationships play an important role in influencing managers’ aggressive operating decisions.

This study complements earlier work on earnings quality and has important implications for investors, regulators and other stakeholders who are concerned with corporate earnings quality.

This paper contributes to the literature on product market relationships and earnings quality and on financial reporting quality and investment efficiency.

This study aims to examine the effect of real activities manipulation (RAM) on auditors’ decision of issuing going concern (GC) opinions for distressed companies.

This study estimates and examines three types of RAM: reduction of discretionary expenses, sales manipulation and overproduction. It investigates the effect of RAM on auditor reporting conservatism by including the three measures of RAM methods in logistic regressions that explain the issuance of going concern opinions. The authors perform the analysis specifically on distressed firms for 2004-2013 period.

This study finds a significant and positive association between RAM and the likelihood of receiving going concern opinion in the financial distressed firm sample, suggesting that client’s abnormal business activity affects the auditor reporting conservatism.

This study provides evidence that auditors make going concern reporting decisions in consideration of the client’s abnormal operating decisions and management’s opportunism.

Recent literature argues that auditors have little recourse other than to resign if a client uses RAM to impact earnings or the financial statements, and hence the enhanced audit quality in the post-SOX period is due to the shift from using accruals management to RAM (Cohen et al., 2008; Chi et al., 2011; Kim and Park, 2014). The evidence provided in this study indicates that auditors report more conservatively (rather than simply resign) in response to the aggressive RAM.

Most industrial customers are looking for products that meet the functional performance needs and have predictable life cycle cost (LCC). Due to design problems and poor product support, these systems are not able to meet the customers' requirements. Major causes of customer dissatisfaction are often traced back to unexpected failures, leading to unexpected costs. However, with proper consideration of reliability, availability, maintainability and supportability (RAMS) in the design, manufacturing, and installation phases, the number of failures can be reduced and their consequences minimized. Based on a case study in a manufacturing company, an approach for integration of RAMS and risk analysis in design, development and manufacturing is presented. The importance of LCC analysis, use of feedback information, and integration of various information sources to facilitate easy RAMS implementation, in combination with risk analysis in the design phase, is discussed. An approach is suggested for integration of RAMS in the Stage Gate model for project and work process management, coordination and control, to reduce risk. A training program, developed and implemented during the study to create awareness and to improve learning and understanding of RAMS' aspects of existing and future products and processes, is also presented.

Ideal and practical performance of ram‐jet units in steady flight in the stratosphere at Mach numbers from 1·5 to 4 is examined. The effects of combustion, temperature, altitude, intake and exhaust nozzle design are considered.