background and aim: disequilibrium is a common complaint in the elderly. the activities-specific balance confidence (abc) scale is a suitable tool for assessing the level of confidence in balance whilst performing daily activities. the purpose of the study was translation, cultural adaptation and evaluation of the reliability and validity of the activities-specific balance confidence scale for ...

based on valuation model of residual earnings, we cannot use earnings and losses of balance sheet items recorded in fair value for valuation purposes, for the balance sheet provides a perfect estimate of such items’ value. the purpose of this study is to examine whether net financial expenses are related to the market price of stocks in iran, because after initial recording of financial debts, ...

The development of shadow banking system in China catalyzes the expansion of banks’ off-balance-sheet activities, resulting in a distortion of China’s traditional credit expansion and underestimation of its commercial banks’ overall risk. This paper is the first to incorporate banks’ overall risk, endogenously into bank’s production process as undesirable by-product for the estimation of banks’...

Accurate simulation of ice-sheet surface mass balance requires higher spatial resolution than is afforded by typical atmosphere-ocean general circulation models (AOGCMs), owing, in particular, to the need to resolve the narrow and steep margins where the majority of precipitation and ablation occurs. We have developed a method for calculating mass-balance changes by combining ice-sheet average ...

The Greenland ice sheet presently accounts for ~70% of global ice sheet mass loss. Because this mass loss is associated with sea-level rise at a rate of 0.7 mm/year, the development of improved monitoring techniques to observe ongoing changes in ice sheet mass balance is of paramount concern. Spaceborne mass balance techniques are commonly used; however, they are inadequate for many purposes be...

In seeking to meet the objectives of financial reporting stated in the IASB’s Conceptual Framework, the current ‘balance-sheet’ approach is necessary but not sufficient. Critical, but largely overlooked in the Framework, is the role of uncertainty, which we argue defines the role of accrual accounting in providing useful information to investors. This role is in some sense paradoxical: on the o...

The purpose of this study is to analyze the set structure of the balance sheet and assets-claims on assets relationship, considering the dual concept of monetary units, the axiomatic theory and accountingspecific axioms. The structure of the balance sheet and assets-claims on assets relationship are examined using a rationalistic, analytical and deductive method; this method uses the axiomatic ...