نتایج جستجو برای: fair balance
تعداد نتایج: 173065 فیلتر نتایج به سال:
ABSTRACT Metadata, data about other digital objects, play an important role in FAIR with a direct relation to all principles. In this paper we present and discuss the Data Point (FDP), software architecture aiming define common approach publish semantically-rich machine-actionable metadata according We core components features of FDP, its provision, criteria evaluate whether application adheres...
We consider a generalised Keller–Segel model with non-linear porous medium type diffusion and non-local attractive power law interaction, focusing on potentials that are more singular than Newtonian interaction. show uniqueness of stationary states (if they exist) in any dimension both the diffusion-dominated regime fair-competition when attraction repulsion balance. As radially symmetric decre...
In the conditions of an accelerated increase inflation rate last year and current geopolitical pressures, a problem arises as to whether using most relevant measurement basis reflecting economic reality supporting decision-makers in decision-making process. This paper analyzes controversies regarding effect measuring items financial statements based on historical cost over value, with emphasis ...
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 ...
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