Results 11 to 20 of about 258,438 (266)

Comparing Comparators in Generalization Bounds

open access: yesCoRR, 2023
We derive generic information-theoretic and PAC-Bayesian generalization bounds involving an arbitrary convex comparator function, which measures the discrepancy between the training and population loss. The bounds hold under the assumption that the cumulant-generating function (CGF) of the comparator is upper-bounded by the corresponding CGF within a ...
Hellström, Fredrik, Guedj, Benjamin
openaire   +5 more sources

Comparing methods for comparing networks [PDF]

open access: yesScientific Reports, 2019
AbstractWith the impressive growth of available data and the flexibility of network modelling, the problem of devising effective quantitative methods for the comparison of networks arises. Plenty of such methods have been designed to accomplish this task: most of them deal with undirected and unweighted networks only, but a few are capable of handling ...
Tantardini, Mattia   +3 more
openaire   +2 more sources

The many faces of earnings before interest, tax, depreciation and amortisation (EBITDA): Assessing the decision usefulness of EBITDA disclosure by Johannesburg Stock Exchange-listed companies

open access: yesJournal of Economic and Financial Sciences, 2020
Orientation: The voluntary disclosure of non-Generally Accepted Accounting Principles (non-GAAP) earnings may lack decision-usefulness if not faithfully represented or comparable.
Mattheus T. Mey, Christiaan Lamprecht
doaj   +1 more source

Evaluation of information in the statements of profit or loss and other comprehensive income of WIG30 companies [PDF]

open access: yesZeszyty Teoretyczne Rachunkowości, 2018
The aim of the article is to analyze and assess the comparability of the structure and content of statements of profit or loss and other comprehensive income of listed companies included in the WIG30 index (excluding financial institutions and foreign ...
Edyta Łazarowicz
doaj   +1 more source

Impacts of Management Ability on of Financial Statement Comparability [PDF]

open access: yesمجله دانش حسابداری, 2019
Objective: This study examines the impacts of management ability on financial statement comparability in 120 firms listed in the Tehran Stock Exchange, during 2005-2017. Method: In this study, the measure developed by Demerjian et al.
Mahdi Khazaei   +2 more
doaj   +1 more source

Revised OECD Transfer pricing Guidelines and the Czech tax policy

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2011
In applying the international principles to the taxation of Multinational Enterprises, one of the most difficult issues that have arisen is the establishment for tax purposes of appropriate transfer prices.
Veronika Solilová
doaj   +1 more source

Quality, Non-clinical and Clinical Considerations for Biosimilar Monoclonal Antibody Development: EU, WHO, USA, Canada, and BRICS-TM Regulatory Guidelines

open access: yesFrontiers in Pharmacology, 2018
Objective: The aim was to critically evaluate well-established regulatory agencies mAb biosimilar guidelines for development and marketing authorization about quality, efficacy and safety and compare to BRICS-TM regulations to identify challenges ...
Hasumati Rahalkar   +3 more
doaj   +1 more source

Evaluation of biosimilarity of RinGlar® (GEROPHARM LLC, Russia) and Lantus® (Sanofi-Aventis Deutschland GmbH, Germany) using the euglycemic hyperinsulinemic clamp technique in patients with type 1 diabetes: double-blind randomized clinical trial

open access: yesСахарный диабет, 2020
Background: Prevention of the development of micro-and macrovascular complications in patients with diabetes melli-tus (DM) encouraged the search for insulin analogues that allow imitating, as close as possible, a normal physiological insulin secretion ...
Alexander Y. Mayorov   +8 more
doaj   +1 more source

The advisory board resolution on the use of sodium-glucose cotransporter 2 inhibitors and glucagon-like peptide 1 receptor agonists in type 2 diabetes

open access: yesСахарный диабет, 2023
Type 2 diabetes is characterized by increasing incidence and prevalence all-over the world. Current therapeutic management of type 2 diabetes is complex and is based not only on glycemic control, but also on cardiovascular and renal risks reduction.
M. B. Antsiferov   +9 more
doaj   +1 more source

Using Web Probing to Elucidate Respondents' Understanding of 'Minorities' in Cross-Cultural Comparative Research

open access: yesAsk, 2019
Due to the growing significance of international studies, the need for tools to assess the equivalence of items is pressing. Web probing, which is implementing verbal probing techniques traditionally used in cognitive interviewing in online surveys, is a
Michael Braun   +4 more
doaj   +1 more source

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