نتایج جستجو برای: fai value based accounting

تعداد نتایج: 3512050  

2016
K. S. Rakhra A. A. Bonura R. Nairn M. E. Schweitzer N. M. Kolanko P. E. Beaule

OBJECTIVES The purpose of this study was to compare the thickness of the hip capsule in patients with surgical hip disease, either with cam-femoroacetabular impingement (FAI) or non-FAI hip pathology, with that of asymptomatic control hips. METHODS A total of 56 hips in 55 patients underwent a 3Tesla MRI of the hip. These included 40 patients with 41 hips with arthroscopically proven hip dise...

Journal: :Stroke 2004
I-Ping Hsueh Wen-Chung Wang Ching-Fan Sheu Ching-Lin Hsieh

BACKGROUND AND PURPOSE To justify the summation of scores representing comprehensive activities of daily living (ADL) function, a Rasch analysis was performed to examine whether items of the Barthel Index (BI), assessing ADL, and items of the Frenchay Activities Index (FAI), assessing instrumental ADL, contribute jointly to a single, unidimensional construct in stroke patients living in the com...

Journal: :Journal of Business & Economics Research (JBER) 2010

Journal: :CBU International Conference Proceedings 2018

2017
WILLIAM REES ALJOSA VALENTINCIC

In accounting models of value, dividends typically appear to have a strong positive relationship with value despite theoretical reasons to expect dividend displacement. We show that this result is driven by the relationship between dividends and both core earnings and other information derived from the valuation error in the prior year. Where core earnings can be effectively modelled in a speci...

2007
Jim Wong Ka-Fai Choi Tom Fong

The results show that even for the Value-at-Risk at the confidence level of 90%, banks would continue to make a profit in most of the stressed scenarios, suggesting that the current credit risk of the banking sector is moderate. In extreme cases of the VaR at the confidence level of 99%, some banks could incur material losses. However, the probability of such events is extremely low. by Jim Won...

ژورنال: حسابداری مالی 2020

The purpose of this study was to investigate the effect of managers' optimism and riskseeking level on investment selling decisions with emphasis on fair value accounting. The requirement to apply International Financial Reporting Standards and third-level discretion of fair value requires to review the behavior of managers regarding the effect of the level of optimism and their riskseeking on ...

Journal: :Age and ageing 2006
M D Patel K Tilling E Lawrence A G Rudd C D A Wolfe C McKevitt

OBJECTIVES To estimate levels of disability, handicap and health-related quality of life (HRQOL) up to 3 years after stroke and examine the relationships between these domains. DESIGN A longitudinal, observational study SETTING Population-based register of first-ever strokes METHODS Subjects, registered between 1 January 1995 and 31 December 1997, were assessed at 1 year (n = 490) and 3 y...

Journal: :Remote Sensing 2021

An outbreak of Ulva prolifera poses a massive threat to coastal ecology in the Southern Yellow Sea, China (SYS). It is necessity extract its area and monitor development accurately. At present, monitoring by remote sensing imagery mostly based on fixed threshold or artificial visual interpretation for selection, which has large errors. In this paper, an adaptive model Google Earth Engine (GEE) ...

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