An

Aida Maria Ismail, Wee Xian Xing, Raziah Bi Mohamed Sadique, Nor Balkish Zakaria, Faculty of Accountancy, Universiti Teknologi MARA, Puncak Alam Campus, Selangor, Malaysia, Roche Services (Asia Pacific) Sdn Bhd, Selangor, Malaysia, Faculty of Accountancy, Universiti Teknologi MARA, Seremban Campus, Negeri Sembilan, Accounting Research Institute and Faculty of Accountancy, Universiti Teknologi MARA, Segamat Campus, Johor, Malaysia, Email: aida430@uitm.edu.my

We study asymptotically optimal statistical inference concerning the unknown state of N identical quantum systems, using two complementary approaches: a "poor man's approach" based on the van Trees inequality, and a rather more sophisticated approach using the recently developed quantum form of LeCam's theory of Local Asymptotic Normality.

Manuscript Type: EmpiricalResearch Question/Issue: This study examines the relevance of currently accepted best practice recommendations regarding board structure on the survival likelihood of new economy initial public offering companies. We argue that industry context determines governance outcomes.Research Findings/Insights: We study 125 Australian new economy firms listed between 1994 and 2002. Each firm is tracked until the end of 2007 for monitoring their survival. We find that board independence is associated with an increase in the likelihood of corporate survival. We also find that the benefits of board independence increase at a decreasing rate.Theoretical/Academic Implications: The standard best practice recommendation of board independence stems from the monitoring role of directors and is based on agency theory. The results from our study suggest that the recommendation regarding board independence does not work well for new economy firms. While the agency theory based model implies a monotonic relation between board independence and performance, our research suggests that the relationship is nonlinear. This variation occurs because of increased monitoring costs faced by outsiders due to higher information asymmetry and complexity of new economy firms. Our empirical results suggest that inside directors play a complementary role to outsiders in mitigating firm failure.Practitioner/Policy Implications: Our research offers insights to policy makers who are interested in setting best practice standards regarding board structure. Our research suggests that firm/industry characteristics play a crucial role in determining the optimal board structure. In firms/industries where outsiders face significantly higher information processing costs, insiders can play a valuable complementary role to outsiders in enhancing the effectiveness of the board. Thus future hard or soft regulations related to board structure should consider industry context.

Mezopotamya, tarih boyunca toplumların ve medeniyetlerin yoğun bir
şekilde etkileşimde bulunduğu bir bölgedir. Bölgede yaşayan Sümerler büyük bir
uygarlık kurmuş, ortaya koydukları inanç ve uygulamaları sonraki zaman
dilimlerinde farklı coğrafyalarda varlığını devam ettirmiştir. Sümerlere ait dini
inanç ve uygulamalar Ortadoğu‟daki toplumlara doğum, evlilik, ölüm, tarım,
ticaret, yönetim, seyahat, hukuk, savaş, barış gibi konularda büyük bir etki
yapmıştır. Sahip oldukları dini inançların merkezinde ise çok tanrılı ve kozmolojiyle
ilgili tanrı anlayışları bulunmaktadır. Sümerler, karşılaştıkları her nesneyi
tanrılarla ilişkilendirmişler ve sayısı binlerle ifade edilen bir tanrılar panteonu
oluşturmuşlardır. Bu tanrılar görev ve özellikleri bakımından sınıflara ayrılmış ve
belli bir hiyerarşi içerisinde tasnif edilmiştir. Böyle bir çalışmada bütün Sümer
tanrılarının incelenmesi, makale boyutunu aşacağından dolayı Sümerlerin tanrı
anlayışları ortaya konularak panteondaki önemli tanrılardan bahsedilmiştir. Bu
makalede, dokümantasyon yöntemiyle elde edilen veriler, objektiflik esasına dayalı
olarak Dinler Tarihinin deskriptif (vasıflandırıcı) metodu kullanılarak yazıya
geçirilmeye çalışılmıştır. Bu makale ile Sümerler hakkında yapılacak olan
çalışmalara katkı sağlanması amaçlanmıştır.
Anahtar Kelimeler: Sümerler, tanrı, tanrıça, panteon, an, enlil

Mesopotamia is a geography that civilisations have interacted with each
other throughout history. Sumerian, who dominated Mesopotamia, established a
great civilisation. Believes that they introduced have spread to other regions and
lived long time. Believes of Sumerian have strong influence on birth, marriage,
death, agriculture, trade, governing, travelling, law, war and peace. In the centre of
their belief, there is a god concept that related with polytheistic cosmology.
Sumerian correlated everything that they have encountered with gods; so that they
have created a pantheon consists of thousands of gods. These gods were categorised
by their specifications and classified under a curtain hierarchy. In this article, we
will examine the most important gods in the pantheon due to studying of all gods is
impossible in this work. This article was written by using descriptive method of
history of religions and the objectivity of data that obtained by using documentation
method. This article intended to contribute to the field of history of religions.
Key words: The sumerians, god, goddess, pantheon, an, enlil