نتایج جستجو برای: conservative accounting

تعداد نتایج: 108645  

2010
Marina Dolfin Demetrio Criaco

In this paper a macroscopic phenomenological model for the T cell mediated immune response due to a single type of antigen challenge is developed in the framework of the thermodynamic theory of fluid mixtures. Proliferation events accounting for the generation of T cell clones are considered, determining a non conservative balance for mass and momentum densities for the mixture as a whole in a ...

2013

To fully quantify the impact of the homecare and hospice industry within the various geographical areas throughout this study, Tripp Umbach established a comprehensive, yet conservative, methodology to estimate the operational impact based on information compiled using uniform and consistent techniques that could be replicated in the future. Using IMPLAN (IMpact analysis for PLANning) data and ...

Journal: :Annals of biometrics & biostatistics 2013
Timothy M Morgan L Douglas Case

In the design of a randomized clinical trial with one pre and multiple post randomized assessments of the outcome variable, one needs to account for the repeated measures in determining the appropriate sample size. Unfortunately, one seldom has a good estimate of the variance of the outcome measure, let alone the correlations among the measurements over time. We show how sample sizes can be cal...

Journal: : 2023

Çalışma muhafazakâr muhasebenin işletmelerin finansal performansı üzerine etkisini tespit etmeyi amaçlamaktadır. Çalışmada Borsa İstanbul’da 2010-2020 döneminde kesintisiz olarak işlem gören, konsolide tablo hazırlayan ve düzenli verilerine ulaşılabilen 54 imalat sektörü işletmesi incelenmektedir. kapsamında ölçmek için geleneksel performans göstergelerinden aktif kârlılığı, öz kaynak kârlılığı...

2009
Michel Magnan

Did fair value accounting play a role in the current financial crisis? This appendix explores the issue. Fair value accounting implies that assets and liabilities get measured and reflected on a firm`s financial statements at their market value, or close substitutes. Extensive academic research done over the past 20 years shows that financial statements that reflect the market values of assets ...

پایان نامه :وزارت علوم، تحقیقات و فناوری - دانشگاه پیام نور - دانشگاه پیام نور استان تهران - دانشکده علوم اجتماعی و اقتصادی 1389

abstract nowadays, the science of decision making has been paid to more attention due to the complexity of the problems of suppliers selection. as known, one of the efficient tools in economic and human resources development is the extension of communication networks in developing countries. so, the proper selection of suppliers of tc equipments is of concern very much. in this study, a ...

پایان نامه :وزارت علوم، تحقیقات و فناوری - دانشکده علوم اقتصادی - دانشکده اقتصاد و علوم اداری 1391

در این تحقیق، به مطالعه ی تطبیقی روش شناسی مقالات حسابداری در مجلات معتبر داخل و خارج از کشور پرداخته شده است. با توجه به اینکه به نظر می رسد، پژوهش های داخلی اغلب تقلیدی بوده و از تنوع چندانی برخوردار نمی باشند و این پژوهش ها زمینه-ساز پیشرفت حسابداری را چه از نظر تئوری و چه از لحاظ عملی تا حد مورد انتظار فراهم نمی کنند، لذا در تحقیق حاضر بر آن شدیم که روش شناسی مقالات حسابداری معتبر داخلی و خ...

Journal: :تحقیقات مالی 0
سید حسین سجادی استاد حسابداری، دانشکدۀ اقتصاد و علوم اجتماعی، دانشگاه شهید چمران، اهواز، ایران محسن رشیدی باغی دانشجوی دکتری حسابداری، دانشکدۀ اقتصاد و علوم اجتماعی، دانشگاه شهید چمران، اهواز، ایران جواد نیک کار دانشجوی دکتری حسابداری، دانشکدۀ اقتصاد و علوم اجتماعی، دانشگاه شهید چمران، اهواز، ایران

the current study aims to review the cross sectional variation in cash flow asymmetric timeliness and its effect on conditional conservatism. in this study, data from 120 firms in tehran stock exchange for the period spanning 1384- 1390 were examined. the regression model used in this research is panel data method with fixed effects approach. the most common measure of conditional conservatism ...

2018
Sören Waldmann Emanuel Benninger Christoph Meier

Clavicle fractures are among the most common skeletal injuries accounting for 2-5% of all adult fractures. Historically, nonoperative treatment of midshaft clavicular fractures was considered the gold standard of care. Furthermore, nonoperative treatment has been challenged by an increasing popularity and rate of surgical fixations in recent years despite a lack of clear evidence in the current...

2015
Andrew Senior James Andrew Douglas Stuart Thompson

Cerebellopontine angle (CPA) tumours are the most common neoplasms in the posterior fossa, accounting for 5-10% of intracranial tumours. Most CPA tumours are benign, with most being vestibular schwannomas. Meningiomas arising from the jugular foramen are among the rarest of all with very few being described in the literature. Treatment options vary considerably as experience with these tumours ...

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