This study investigates the factors affecting acquirers’ allocation of purchase price between goodwill and identifiable intangible assets with finite lives. SFAS 142 replaces goodwill amortization with periodic impairment tests that are based on fair value estimates, while most identifiable intangible assets are still amortized over finite useful lives. As a result of the differential accountin...

Zusammenfassung Anonymität oder markierte Pseudonymität deuten an, dass die Autor:in eines Textes sich in Gefahr befindet. Die Nichtnennung des Namens soll vor negativen Konsequenzen schützen. Ein solcher Schutz wäre bei einer fiktionalen Erzählung eigentlich nicht nötig, da Erfundenheit von Handlung und Figuren referenzialisierende Lesarten ausschließen sollte. Trotzdem werden auch fiktionale ...

This study&rsquos goal is determining the accurate relationship of central bank with its environment through recognizing the conditions of this bank in four aspects of autogeny(internal authority), heterogeny (interaction), discretion(influence in environment) and detachment (organization self usage of it's resources) . This study is discovery and survey in terms of method. Collecting data tool...

Discretion is the thesis that if one has sufficient evidence for p, it is epistemically permissible for one either to believe p or be agnostic on whether p. This paper argues that Discretion is not as obvious as many assume—indeed, that it is false. §1 observes that Discretion is not supported by the fact that we lack positive epistemic duties to take doxastic stances on propositions. §2 consid...

This paper examines the factors underlying task discretion from an economist’s perspective. It argues that the key axis for understanding discretion is the trade-off between the positive effects of discretion on potential output per employee and the negative effects of greater leeway on work effort. In empirical analysis using matched employer-employee data it is shown that discretion is strong...

â â â â â â â  â â â  the excess liquidity of the open economy has become one main factor influencing the monetary markets, financial markets and even the whole macroeconomic. in era of the post-crisis, many countries have implemented the loose monetary policies, especially the quantitative easing policy in the u.s. which worsened the situation of the excess liquidity. under this background, it...