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  Subjects -> MATHEMATICS (Total: 886 journals)
    - APPLIED MATHEMATICS (72 journals)
    - GEOMETRY AND TOPOLOGY (20 journals)
    - MATHEMATICS (656 journals)
    - MATHEMATICS (GENERAL) (42 journals)
    - NUMERICAL ANALYSIS (19 journals)
    - PROBABILITIES AND MATH STATISTICS (77 journals)

MATHEMATICS (656 journals)                  1 2 3 4 | Last

Showing 1 - 200 of 538 Journals sorted alphabetically
Abakós     Open Access   (Followers: 3)
Abhandlungen aus dem Mathematischen Seminar der Universitat Hamburg     Hybrid Journal   (Followers: 3)
Academic Voices : A Multidisciplinary Journal     Open Access   (Followers: 2)
Accounting Perspectives     Full-text available via subscription   (Followers: 8)
ACM Transactions on Algorithms (TALG)     Hybrid Journal   (Followers: 16)
ACM Transactions on Computational Logic (TOCL)     Hybrid Journal   (Followers: 4)
ACM Transactions on Mathematical Software (TOMS)     Hybrid Journal   (Followers: 6)
ACS Applied Materials & Interfaces     Full-text available via subscription   (Followers: 21)
Acta Applicandae Mathematicae     Hybrid Journal   (Followers: 1)
Acta Mathematica     Hybrid Journal   (Followers: 11)
Acta Mathematica Hungarica     Hybrid Journal   (Followers: 2)
Acta Mathematica Scientia     Full-text available via subscription   (Followers: 5)
Acta Mathematica Sinica, English Series     Hybrid Journal   (Followers: 5)
Acta Mathematica Vietnamica     Hybrid Journal  
Acta Mathematicae Applicatae Sinica, English Series     Hybrid Journal  
Advanced Science Letters     Full-text available via subscription   (Followers: 7)
Advances in Applied Clifford Algebras     Hybrid Journal   (Followers: 3)
Advances in Calculus of Variations     Hybrid Journal   (Followers: 2)
Advances in Catalysis     Full-text available via subscription   (Followers: 5)
Advances in Complex Systems     Hybrid Journal   (Followers: 7)
Advances in Computational Mathematics     Hybrid Journal   (Followers: 15)
Advances in Decision Sciences     Open Access   (Followers: 5)
Advances in Difference Equations     Open Access   (Followers: 1)
Advances in Fixed Point Theory     Open Access   (Followers: 5)
Advances in Geosciences (ADGEO)     Open Access   (Followers: 10)
Advances in Linear Algebra & Matrix Theory     Open Access   (Followers: 2)
Advances in Materials Sciences     Open Access   (Followers: 16)
Advances in Mathematical Physics     Open Access   (Followers: 5)
Advances in Mathematics     Full-text available via subscription   (Followers: 10)
Advances in Numerical Analysis     Open Access   (Followers: 4)
Advances in Operations Research     Open Access   (Followers: 11)
Advances in Porous Media     Full-text available via subscription   (Followers: 4)
Advances in Pure and Applied Mathematics     Hybrid Journal   (Followers: 6)
Advances in Pure Mathematics     Open Access   (Followers: 4)
Advances in Science and Research (ASR)     Open Access   (Followers: 6)
Aequationes Mathematicae     Hybrid Journal   (Followers: 2)
African Journal of Educational Studies in Mathematics and Sciences     Full-text available via subscription   (Followers: 5)
African Journal of Mathematics and Computer Science Research     Open Access   (Followers: 4)
Afrika Matematika     Hybrid Journal   (Followers: 1)
Air, Soil & Water Research     Open Access   (Followers: 7)
AKSIOMA Journal of Mathematics Education     Open Access   (Followers: 1)
Al-Jabar : Jurnal Pendidikan Matematika     Open Access  
Algebra and Logic     Hybrid Journal   (Followers: 4)
Algebra Colloquium     Hybrid Journal   (Followers: 4)
Algebra Universalis     Hybrid Journal   (Followers: 2)
Algorithmic Operations Research     Full-text available via subscription   (Followers: 5)
Algorithms     Open Access   (Followers: 11)
Algorithms Research     Open Access   (Followers: 1)
American Journal of Biostatistics     Open Access   (Followers: 9)
American Journal of Computational and Applied Mathematics     Open Access   (Followers: 4)
American Journal of Mathematical Analysis     Open Access  
American Journal of Mathematics     Full-text available via subscription   (Followers: 7)
American Journal of Operations Research     Open Access   (Followers: 5)
American Mathematical Monthly     Full-text available via subscription   (Followers: 6)
An International Journal of Optimization and Control: Theories & Applications     Open Access   (Followers: 7)
Analele Universitatii Ovidius Constanta - Seria Matematica     Open Access   (Followers: 1)
Analysis     Hybrid Journal   (Followers: 2)
Analysis and Applications     Hybrid Journal   (Followers: 1)
Analysis and Mathematical Physics     Hybrid Journal   (Followers: 3)
Analysis Mathematica     Full-text available via subscription  
Annales Mathematicae Silesianae     Open Access  
Annales mathématiques du Québec     Hybrid Journal   (Followers: 4)
Annales UMCS, Mathematica     Open Access   (Followers: 1)
Annales Universitatis Paedagogicae Cracoviensis. Studia Mathematica     Open Access  
Annali di Matematica Pura ed Applicata     Hybrid Journal   (Followers: 1)
Annals of Combinatorics     Hybrid Journal   (Followers: 3)
Annals of Data Science     Hybrid Journal   (Followers: 9)
Annals of Discrete Mathematics     Full-text available via subscription   (Followers: 6)
Annals of Mathematics     Full-text available via subscription  
Annals of Mathematics and Artificial Intelligence     Hybrid Journal   (Followers: 6)
Annals of Pure and Applied Logic     Open Access   (Followers: 2)
Annals of the Alexandru Ioan Cuza University - Mathematics     Open Access  
Annals of the Institute of Statistical Mathematics     Hybrid Journal   (Followers: 1)
Annals of West University of Timisoara - Mathematics     Open Access  
Annuaire du Collège de France     Open Access   (Followers: 5)
Applicable Algebra in Engineering, Communication and Computing     Hybrid Journal   (Followers: 2)
Applications of Mathematics     Hybrid Journal   (Followers: 1)
Applied Categorical Structures     Hybrid Journal   (Followers: 2)
Applied Computational Intelligence and Soft Computing     Open Access   (Followers: 12)
Applied Mathematics     Open Access   (Followers: 3)
Applied Mathematics     Open Access   (Followers: 4)
Applied Mathematics & Optimization     Hybrid Journal   (Followers: 4)
Applied Mathematics - A Journal of Chinese Universities     Hybrid Journal  
Applied Mathematics Letters     Full-text available via subscription   (Followers: 1)
Applied Mathematics Research eXpress     Hybrid Journal   (Followers: 1)
Applied Network Science     Open Access  
Applied Numerical Mathematics     Hybrid Journal   (Followers: 5)
Applied Spatial Analysis and Policy     Hybrid Journal   (Followers: 4)
Arab Journal of Mathematical Sciences     Open Access   (Followers: 3)
Arabian Journal of Mathematics     Open Access   (Followers: 2)
Archive for Mathematical Logic     Hybrid Journal   (Followers: 1)
Archive of Applied Mechanics     Hybrid Journal   (Followers: 5)
Archive of Numerical Software     Open Access  
Archives of Computational Methods in Engineering     Hybrid Journal   (Followers: 4)
Arkiv för Matematik     Hybrid Journal   (Followers: 1)
Arnold Mathematical Journal     Hybrid Journal   (Followers: 1)
Artificial Satellites : The Journal of Space Research Centre of Polish Academy of Sciences     Open Access   (Followers: 19)
Asia-Pacific Journal of Operational Research     Hybrid Journal   (Followers: 3)
Asian Journal of Algebra     Open Access   (Followers: 1)
Asian Journal of Current Engineering & Maths     Open Access  
Asian-European Journal of Mathematics     Hybrid Journal   (Followers: 2)
Australian Mathematics Teacher, The     Full-text available via subscription   (Followers: 7)
Australian Primary Mathematics Classroom     Full-text available via subscription   (Followers: 2)
Australian Senior Mathematics Journal     Full-text available via subscription   (Followers: 1)
Automatic Documentation and Mathematical Linguistics     Hybrid Journal   (Followers: 5)
Axioms     Open Access  
Baltic International Yearbook of Cognition, Logic and Communication     Open Access  
Basin Research     Hybrid Journal   (Followers: 5)
BIBECHANA     Open Access  
BIT Numerical Mathematics     Hybrid Journal  
BoEM - Boletim online de Educação Matemática     Open Access  
Boletim Cearense de Educação e História da Matemática     Open Access  
Boletim de Educação Matemática     Open Access  
Boletín de la Sociedad Matemática Mexicana     Hybrid Journal  
Bollettino dell'Unione Matematica Italiana     Full-text available via subscription   (Followers: 1)
British Journal of Mathematical and Statistical Psychology     Full-text available via subscription   (Followers: 20)
Bruno Pini Mathematical Analysis Seminar     Open Access  
Buletinul Academiei de Stiinte a Republicii Moldova. Matematica     Open Access   (Followers: 7)
Bulletin des Sciences Mathamatiques     Full-text available via subscription   (Followers: 4)
Bulletin of Dnipropetrovsk University. Series : Communications in Mathematical Modeling and Differential Equations Theory     Open Access   (Followers: 1)
Bulletin of Mathematical Sciences     Open Access   (Followers: 1)
Bulletin of the Brazilian Mathematical Society, New Series     Hybrid Journal  
Bulletin of the London Mathematical Society     Hybrid Journal   (Followers: 3)
Bulletin of the Malaysian Mathematical Sciences Society     Hybrid Journal  
Calculus of Variations and Partial Differential Equations     Hybrid Journal  
Canadian Journal of Science, Mathematics and Technology Education     Hybrid Journal   (Followers: 18)
Carpathian Mathematical Publications     Open Access   (Followers: 1)
Catalysis in Industry     Hybrid Journal   (Followers: 1)
CEAS Space Journal     Hybrid Journal  
CHANCE     Hybrid Journal   (Followers: 5)
Chaos, Solitons & Fractals     Hybrid Journal   (Followers: 3)
ChemSusChem     Hybrid Journal   (Followers: 7)
Chinese Annals of Mathematics, Series B     Hybrid Journal  
Chinese Journal of Catalysis     Full-text available via subscription   (Followers: 2)
Chinese Journal of Mathematics     Open Access  
Clean Air Journal     Full-text available via subscription   (Followers: 2)
Cogent Mathematics     Open Access   (Followers: 2)
Cognitive Computation     Hybrid Journal   (Followers: 4)
Collectanea Mathematica     Hybrid Journal  
College Mathematics Journal     Full-text available via subscription   (Followers: 3)
COMBINATORICA     Hybrid Journal  
Combustion Theory and Modelling     Hybrid Journal   (Followers: 13)
Commentarii Mathematici Helvetici     Hybrid Journal   (Followers: 1)
Communications in Contemporary Mathematics     Hybrid Journal  
Communications in Mathematical Physics     Hybrid Journal   (Followers: 1)
Communications On Pure & Applied Mathematics     Hybrid Journal   (Followers: 3)
Complex Analysis and its Synergies     Open Access   (Followers: 2)
Complex Variables and Elliptic Equations: An International Journal     Hybrid Journal  
Complexus     Full-text available via subscription  
Composite Materials Series     Full-text available via subscription   (Followers: 9)
Comptes Rendus Mathematique     Full-text available via subscription   (Followers: 1)
Computational and Applied Mathematics     Hybrid Journal   (Followers: 2)
Computational and Mathematical Methods in Medicine     Open Access   (Followers: 2)
Computational and Mathematical Organization Theory     Hybrid Journal   (Followers: 2)
Computational Complexity     Hybrid Journal   (Followers: 4)
Computational Mathematics and Modeling     Hybrid Journal   (Followers: 8)
Computational Mechanics     Hybrid Journal   (Followers: 4)
Computational Methods and Function Theory     Hybrid Journal  
Computational Optimization and Applications     Hybrid Journal   (Followers: 7)
Computers & Mathematics with Applications     Full-text available via subscription   (Followers: 5)
Concrete Operators     Open Access   (Followers: 4)
Confluentes Mathematici     Hybrid Journal  
COSMOS     Hybrid Journal  
Cryptography and Communications     Hybrid Journal   (Followers: 14)
Cuadernos de Investigación y Formación en Educación Matemática     Open Access  
Cubo. A Mathematical Journal     Open Access  
Czechoslovak Mathematical Journal     Hybrid Journal   (Followers: 1)
Demographic Research     Open Access   (Followers: 11)
Demonstratio Mathematica     Open Access  
Dependence Modeling     Open Access  
Design Journal : An International Journal for All Aspects of Design     Hybrid Journal   (Followers: 28)
Developments in Clay Science     Full-text available via subscription   (Followers: 1)
Developments in Mineral Processing     Full-text available via subscription   (Followers: 3)
Dhaka University Journal of Science     Open Access  
Differential Equations and Dynamical Systems     Hybrid Journal   (Followers: 2)
Discrete Mathematics     Hybrid Journal   (Followers: 8)
Discrete Mathematics & Theoretical Computer Science     Open Access  
Discrete Mathematics, Algorithms and Applications     Hybrid Journal   (Followers: 2)
Discussiones Mathematicae Graph Theory     Open Access   (Followers: 1)
Dnipropetrovsk University Mathematics Bulletin     Open Access  
Doklady Mathematics     Hybrid Journal  
Duke Mathematical Journal     Full-text available via subscription   (Followers: 1)
Edited Series on Advances in Nonlinear Science and Complexity     Full-text available via subscription  
Electronic Journal of Graph Theory and Applications     Open Access   (Followers: 2)
Electronic Notes in Discrete Mathematics     Full-text available via subscription   (Followers: 2)
Elemente der Mathematik     Full-text available via subscription   (Followers: 3)
Energy for Sustainable Development     Hybrid Journal   (Followers: 9)
Enseñanza de las Ciencias : Revista de Investigación y Experiencias Didácticas     Open Access  
Ensino da Matemática em Debate     Open Access  
Entropy     Open Access   (Followers: 5)
ESAIM: Control Optimisation and Calculus of Variations     Full-text available via subscription   (Followers: 1)
European Journal of Combinatorics     Full-text available via subscription   (Followers: 5)
European Journal of Mathematics     Hybrid Journal   (Followers: 1)
European Scientific Journal     Open Access   (Followers: 2)
Experimental Mathematics     Hybrid Journal   (Followers: 4)
Expositiones Mathematicae     Hybrid Journal   (Followers: 2)
Facta Universitatis, Series : Mathematics and Informatics     Open Access  
Fasciculi Mathematici     Open Access  
Finite Fields and Their Applications     Full-text available via subscription   (Followers: 4)
Fixed Point Theory and Applications     Open Access   (Followers: 1)

        1 2 3 4 | Last

Journal Cover Accounting Perspectives
  [SJR: 0.262]   [H-I: 11]   [8 followers]  Follow
    
   Full-text available via subscription Subscription journal
   ISSN (Print) 1911-382X - ISSN (Online) 1911-3838
   Published by CAAA Homepage  [2 journals]
  • Issue Information - TOC
    • Pages: 133 - 138
      PubDate: 2017-09-05T23:11:21.873161-05:
      DOI: 10.1111/1911-3838.12115
       
  • Value Relevance of Environmental Provisions Pre- and Post-IFRS
    • Authors: Matthew Wegener; Réal Labelle
      Pages: 139 - 168
      Abstract: The purpose of this paper is to compare the value relevance of environmental provisions as recorded under Canadian/U.S. GAAP and IFRS accounting frameworks with consideration of the impact of voluntarily issuing stand-alone sustainability reports. The value relevance of environmental provisions is tested using a modified Ohlson (1995) model. We exploit IFRS reconciliations as a quasi-experimental setting to conduct this comparison. Results indicate that environmental provisions recorded under either framework only act as liabilities for oil and gas firms that release stand-alone sustainability reports. For other firms in the oil and gas industry, and the mining industry, the liability nature of these provisions appears to be discounted by the market. Furthermore, for firms in the oil and gas industry that do not have stand-alone CSR reports, provisions appear to be interpreted by the market as a costly signal about future growth. Instead of downwardly affecting market values, this information is associated with higher market values. In terms of the transition to IFRS, we find that, while the IFRS provisions are significantly higher than under former GAAP, they do not improve value relevance for investors. Accounting standard setters should consider examining the changes in the current standards from the original Canadian environmental provision reporting requirements under Capital Assets section 3060.39, as it was rightfully shown to be a relevant proxy for unbooked liabilities (Li and McConomy, 1999; Bewley, 2005) rather than earnings expectancy. The study builds upon prior research to examine the value of accounting standards that have gone through significant changes.Pertinence aux fins de l’évaluation des provisions au titre de l'environnement, avant et après les IFRSRésuméLes auteurs se donnent pour but de comparer la pertinence aux fins de l’évaluation des provisions au titre de l'environnement comptabilisées conformément aux référentiels des PCGR du Canada ou des États-Unis et des IFRS, compte tenu de l'incidence de la publication facultative de rapports distincts sur le développement durable. La pertinence aux fins de l’évaluation des provisions au titre de l'environnement est évaluée à l'aide d'une variante du modèle d'Ohlson (1995). Les auteurs utilisent les rapprochements IFRS comme cadre quasi-expérimental pour réaliser cette comparaison. Les résultats révèlent que les provisions au titre de l'environnement comptabilisées selon l'un ou l'autre des référentiels ne sont des éléments de passif que pour les sociétés pétrolières et gazières qui publient des rapports distincts sur le développement durable. Chez les autres entreprises du secteur pétrolier et gazier, et les entreprises du secteur minier, la qualité de passif de ces provisions semble être escomptée par le marché. En outre, dans le cas des sociétés pétrolières et gazières qui ne publient pas de rapport distinct sur la responsabilité sociale de l'entreprise, ces provisions semblent être interprétées par le marché comme un signal onéreux de la croissance future. Plutôt que d'exercer des pressions à la baisse sur les valeurs de marché, cette information est associée à des valeurs de marché supérieures. Pour ce qui est du passage aux IFRS, les auteurs constatent que, même si les provisions conformes aux IFRS sont sensiblement plus élevées que les provisions conformes aux anciens PCGR, elles n'améliorent pas la pertinence aux fins de l’évaluation pour les investisseurs. Les normalisateurs comptables devraient songer à se pencher sur les modifications apportées par les normes actuelles aux exigences canadiennes initiales du paragraphe 39 du chapitre 3060, Immobilisations, en ce qui a trait à l'information relative aux provisions au titre de l'environnement, puisqu'il a été démontré à juste titre que cette information était un indicateur pertinent de passifs non comptabilisés (Bewley, 2005 ; Li et McConomy, 1999) plutôt que des attentes de résultats. Les auteurs s'appuient sur les recherches antérieures pour examiner la valeur de normes comptables qui ont subi d'importantes modifications.
      PubDate: 2017-09-05T23:11:22.041471-05:
      DOI: 10.1111/1911-3838.12143
       
  • Information Asymmetry and Voluntary SFAS 157 Fair Value Disclosures by
           Bank Holding Companies During the 2007 Financial Crisis
    • Authors: Renee Weiss; John Shon
      Pages: 169 - 203
      Abstract: We hand-collect SFAS 157 voluntary fair value disclosures of 18 bank holding companies. The SEC's Division of Corporate Finance likely targeted these entities in 2008 through their “Dear CFO” letters in which they requested specific, additional disclosure items. We collect disclosures that match the SEC recommendations and create eight common factor disclosure variables to examine the effect of such disclosures on information asymmetry. We find that disclosure variables about the use of broker quotes or prices from pricing services and the use of market indices and illiquidity adjustments are related to lower information asymmetry. However, disclosure variables about valuation techniques and asset-backed securities are related to greater information asymmetry. We also document that disclosure complexity, and disclosure tone (uncertainty and litigious) is related to greater information asymmetry. These findings are consistent with criticism that corporate disclosures are voluminous; management may obfuscate unfavorable information which in turn increases market participants’ assessment of uncertainty associated with the fair value measures. We caveat that the setting of the financial crisis and a small sample size may limit the ability to generalize these inferences to other time periods or other financial firms.Asymétrie de l'information et communication facultative d'information à la juste valeur selon la SFAS 157 par les sociétés de portefeuille bancaires durant la crise financière de 2007RésuméLes auteurs colligent manuellement les données de 18 sociétés de portefeuille bancaires relatives à la présentation facultative d'information à la juste valeur conformément à la SFAS 157. La Division of Corporate Finance de la SEC est susceptible d'avoir ciblé ces entités en 2008 dans les missives qu'elle adressait aux chefs des services financiers et dans lesquelles elle précisait ses exigences en matière d’éléments d'information supplémentaires à fournir. Les auteurs recueillent les informations communiquées correspondant aux recommandations de la SEC et créent huit variables regroupant des facteurs communs afin d’étudier l'incidence de la communication de ces renseignements sur l'asymétrie de l'information. Ils constatent que les variables d'information à fournir se rapportant à l'utilisation des cours des courtiers ou des prix établis par les services d’évaluation et à l'utilisation des indices boursiers et des ajustements pour illiquidité sont associées à une moins importante asymétrie de l'information. En revanche, les variables d'information à fournir se rapportant aux techniques d’évaluation et aux titres adossés à des actifs sont associées à une plus importante asymétrie de l'information. Les auteurs documentent également l'observation selon laquelle la complexité des informations à fournir et l'angle sous lequel elles sont présentées (données incertaines et litigieuses) sont associés à une plus importante asymétrie de l'information. Ces constatations rejoignent la critique selon laquelle le volume des informations fournies par les sociétés est élevé; la direction peut brouiller l'information défavorable, ce qui aura pour conséquence d'accroître le degré d'incertitude associé aux mesures à la juste valeur par les participants au marché. Les auteurs conseillent toutefois la prudence : le contexte de la crise financière et la modeste taille de l’échantillon pourraient limiter la possibilité de transposer ces inférences à d'autres périodes ou à d'autres institutions financières.
      PubDate: 2017-09-05T23:11:23.448465-05:
      DOI: 10.1111/1911-3838.12144
       
  • DuPont Analysis, Earnings Persistence, and Return on Equity: Evidence from
           Mandatory IFRS Adoption in Canada
    • Authors: Yan Jin
      Pages: 205 - 235
      Abstract: This paper proposes four new models to forecast one-year-ahead return on equity (ROE) and change in ROE based on prior research in the DuPont analysis and earnings persistence, and also examines whether the persistence of ROE has improved upon mandatory IFRS adoption in Canada. Using the Granger causality test to establish the usefulness of additional explanatory variables in forecasting future earnings, I show that the DuPont components are useful in predicting one-year-ahead ROE, and that the persistence of ROE has decreased since Canadian firms adopted IFRS in 2011. This paper contributes to accounting research in two ways. First, it introduces a new approach to forecasting one-year-ahead ROE. Second, it sheds some light on the impact of IFRS adoption on reporting quality in Canada.Analyse de DuPont, persistance des résultats et rendement des capitaux propres : incidence de l'adoption obligatoire des IFRS au CanadaRésuméL'auteure propose quatre nouveaux modèles de prévision, un an à l'avance, du rendement des capitaux propres (RCP) et de la variation du RCP, à partir des travaux précédents portant sur l'analyse de DuPont et la persistance des résultats. Elle se demande également si la persistance du RCP s'est améliorée depuis l'adoption obligatoire des IFRS au Canada. En utilisant le test de causalité de Granger pour établir l'utilité de variables explicatives supplémentaires dans la prévision des résultats à venir, l'auteure constate que les composants de DuPont sont utiles à la prévision du RCP un an à l'avance et que la persistance du RCP a diminué depuis que les sociétés canadiennes ont adopté les IFRS en 2011. L’étude contribue à la recherche en comptabilité de deux façons. En premier lieu, elle présente une nouvelle méthode de prévision du RCP un an à l'avance. En second lieu, elle jette un peu plus de lumière sur l'incidence de l'adoption des IFRS sur la qualité de l'information au Canada.
      PubDate: 2017-09-05T23:11:22.872764-05:
      DOI: 10.1111/1911-3838.12142
       
  • Issue Information - Editorial Policy
    • Pages: 237 - 240
      PubDate: 2017-09-05T23:11:22.713611-05:
      DOI: 10.1111/1911-3838.12149
       
 
 
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