Search Results - subject:"COMPARABILITY"

Impact of IFRS on accounting data - Gray index of conservatism applied to some European listed companies

Istrate, Costel - In: Analele ştiinţifice ale Univerşităţii Alexandru … 60 (2013) 2, pp. 259-277

Persistent link: https://www.econbiz.de/10010395842

Convergence or divergence between national and international view on tangible assets : case study Romania

Muresan, Mariana; Nistor, Cristina Silvia; Filip, Crina - In: Acta Universitatis Danubius / Oeconomica 9 (2013) 5, pp. 50-60

Persistent link: https://www.econbiz.de/10010341513

Optimal job insertion in the no-wait job shop

Bürgy, Reinhard; Groeflin, Heinz - In: Journal of combinatorial optimization 26 (2013) 2, pp. 345-371

Persistent link: https://www.econbiz.de/10009778586

Indicators of labour standards : an overview and comparison

Block, Richard N - International Labour Organization (ILO), United Nations - 2005

Presents the Block-Roberts methodology for measuring labour standards, highlighting its relativism (does not rely on a universal benchmark like ILO Conventions) and its politically feasible benchmark (at least one jurisdiction enacted). Comparing the US with Canada and the EU, resp., determines...

Persistent link: https://www.econbiz.de/10010965687

ARROW´S IMPOSSIBILITY THEOREM IS NOT SO IMPOSSIBLE AND CONDORCET´S PARADOX IS NOT SO PARADOXICAL: THE ADEQUATE DEFINITION OF A SOCIAL CHOICE PROBLEM

Castellanos, Daniel - UNIVERSIDAD DE LOS ANDES-CEDE - 2005

cardinal individual utility functions are necessary, but not sufficient, and that interpersonal comparability is sufficient …

Persistent link: https://www.econbiz.de/10005042172

The uniformity‐flexibility dilemma when comparing financial statements : Views of auditors, analysts and other users

Cole, Vicky; Branson, Joël; Breesch, Diane - In: International Journal of Accounting & Information Management 20 (2012) 2, pp. 114-141

research concerning the comparability of financial statements. The IFRS still offers many options. Extensive theoretical … literature exists concerning the definition of comparable financial statements and the factors that influence this comparability … comparability as uniformity, that is, that all companies using the same accounting methods. Comparability of financial statements …

Persistent link: https://www.econbiz.de/10014759176

The problem of the missing intangible

Tinker, Tony; Sy, Aida - In: African Journal of Accounting, Auditing and Finance 1 (2012) 4, pp. 309-318

investors regarding the value income and assets. The consequence is to destroy financial statement comparability for investors …

Persistent link: https://www.econbiz.de/10010817112

Combining web and face-to-face in travel surveys: comparability challenges?

Bayart, Caroline; Bonnel, Patrick - In: Transportation 39 (2012) 6, pp. 1147-1171

response rate. But the question of the comparability of data over time and between different survey modes remains unresolved …

Persistent link: https://www.econbiz.de/10010989521

Evaluating estimates of materials offshoring from US manufacturing

Feenstra, Robert C.; Jensen, J. Bradford - In: Economics Letters 117 (2012) 1, pp. 170-173

demand: this is the so-called “import comparability” or “proportionality” assumption. A report to the National Research …

Persistent link: https://www.econbiz.de/10011041805

Space defragmentation for packing problems

Zhu, Wenbin; Zhang, Zhaoyi; Oon, Wee-Chong; Lim, Andrew - In: European Journal of Operational Research 222 (2012) 3, pp. 452-463

One of main difficulties of multi-dimensional packing problems is the fragmentation of free space into several unusable small parts after a few items are packed. This study proposes a defragmentation technique to combine the fragmented space into a continuous usable space, which potentially...

Persistent link: https://www.econbiz.de/10010597604