Based on data from the Danish Stock Exchange, this paper analyses the value relevance of goodwill and goodwill amortization. Until Danish accounting legislation was changed as of January 1, 2002 companies were allowed to write-off goodwill or capitalize it subject to amortization, which provided a richer information set, as goodwill must be capitalized under most other accounting regimes. The v...

Given aggregated data, a framework for estimating the entries of a social accounting matrix (SAM), or any large matrix of expenditures, trade or income ̄ ows, is developed. Under this framework it is possible to evaluate the contribution of structural and supply-side information, as well as policy variables, within the generalized context of a non-stationary SAM. Inference and diagnostic proper...

Alternative approaches to modelling distributional and welfare effects of changes in policy and the economic environment in developing and transition countries are surveyed. Microsimulations range from pure accounting approaches to models with behavioural equations based on econometric estimates and various dynamic models. Microsimulation accounting models are key to analysing the impact effect...

Offering telematics services toward the end-users involves inter-domain real-time service provisioning, it therefore can also involves inter-domain real-time service accounting. Recognizing the increasing complexity of accounting services due to dynamic service usage behavior of the end-users, the paper addresses a way to first, decompose end-to-end service into accountable service components a...

This paper presents the graphical analysis of selection traces in matrix-factorization space of multimedia items. A trace consists of links (lines) between points that present a selected item during interaction between user and video-ondemand (VoD) system. User used gestures to select from among video on screen (VoD service), while additional user-produced social signal (SS) information was use...

This document describes in detail how reformulation to a Social Accounting Matrix (SAM) can be made in order to analyze the multiplier effects of a new sector. A different input composition, or technology, of the sector makes a conventional analysis of final-demand injections on existing sectors invalid. We show that the reformulation—so-called hypothetical integration—is an efficient way to in...