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The Appraisal Report: Current Standards, Proper Format, and Common Errors
ICFA Continuing Education Series, 1990This presentation comes from the Valuation of Closely Held Companies and Inactively Traded Securities conference held in Chicago, Illinois, on December 5, 1989.
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FATCA (Foreign Account Tax Compliance Act) und CRS (Common Reporting Standard)
2016Der Beitrag analysiert die Pflichten der Finanzinstitute bezuglich der Offenlegungen an die Staaten und die Steuerbehorden mit dem Ziel der Bekampfung der grenzuberschreitenden Steuerhinterziehung und des Steuerbetrugs.
Vita Jagric, Timotej Jagric
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Journal of Clinical Epidemiology, 2014
To provide a standardized metric for the assessment of depression severity to enable comparability among results of established depression measures.A common metric for 11 depression questionnaires was developed applying item response theory (IRT) methods. Data of 33,844 adults were used for secondary analysis including routine assessments of 23,817 in-
Wahl, Inka +9 more
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To provide a standardized metric for the assessment of depression severity to enable comparability among results of established depression measures.A common metric for 11 depression questionnaires was developed applying item response theory (IRT) methods. Data of 33,844 adults were used for secondary analysis including routine assessments of 23,817 in-
Wahl, Inka +9 more
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Reporting and managing circular economy: are standards walking on common ground?
2023Measuring circular economy (CE) has gained increasing attention among scholars and practitioners in the last ten years (Kirchherr et al., 2017; 2023). Despite the flourishing literature (Ghisellini et al., 2015; 2016), the multitude of metrics, composite indicators and tools led to a heterogeneity of approaches (Murray et al., 2017; Saidani et al ...
Eleonora Foschi +2 more
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Commentary: On the Desirability of Common Financial Reporting Standards for Business and Government
Australian Accounting Review, 2011An important financial reporting issue relates to the extent, if any, to which financial reporting standards should differ for businesses and governments. At a high level of abstraction little dispute exists that common financial reporting concepts for both types of organisations are appropriate (for example, financial reporting should provide useful ...
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China & World Economy
AbstractUsing panel data from 2012 to 2020 for publicly traded Chinese companies, we explored the efficacy in mitigation of tax information asymmetry to combat profit shifting and transnational tax avoidance. Our empirical analysis revealed that, after the implementation of the inaugural multilateral automatic information exchange system known as the ...
Muhan Wang, Kezhong Zhang, Sihan Gao
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AbstractUsing panel data from 2012 to 2020 for publicly traded Chinese companies, we explored the efficacy in mitigation of tax information asymmetry to combat profit shifting and transnational tax avoidance. Our empirical analysis revealed that, after the implementation of the inaugural multilateral automatic information exchange system known as the ...
Muhan Wang, Kezhong Zhang, Sihan Gao
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A report on two years work on a standards-based architecture for a Data Commons
2023The Language Data Commons of Australia (LDaCA) is a national infrastructure project focused on language research data preservation and use. Its goal is to secure nationally significant collections of written, spoken, multi-modal, and signed language materials and make them accessible to communities and researchers.
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Disciplinary Language Development in Writing: Science Reports and Common Core State Standards
2016The dialog excerpt above is what first-grade teacher Laura Hall shared with me, her graduate advisor, as a typical interaction that she had in teacher-student conferences with English language learners (ELLs) about their writing. Ms. Hall stated that it was necessary for her to provide scaffolding for the students to transfer the background knowledge ...
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Anti-phishing organisation launches common reporting standard
Network Security, 2009openaire +2 more sources