Results 11 to 20 of about 252,782 (189)

Factors predicting coroners’ decisions to hold discretionary inquests [PDF]

open access: yesCanadian Medical Association Journal, 2012
Coroners in Australia, Canada, New Zealand and other countries in the Commonwealth hold inquests into deaths in two situations. Mandatory inquests are held when statutory rules dictate they must be; discretionary inquests are held based on the decisions of individual coroners.
Simon J, Walter   +3 more
openaire   +2 more sources

Initial Public Offering: earnings management and ownership structure [PDF]

open access: yesپژوهش‌های تجربی حسابداری, 2015
This paper examines factors effective on investors' behavior and valuation in IPOs. One of the factors is discretionary accruals. To test the effects of "earning management before IPO" and "ownership structure" after IPO, some variables such as accruals ...
Seyed Mojtaba Shafipoor   +1 more
doaj   +1 more source

Conceptions and representations of the sentencing decision process [PDF]

open access: yes, 1997
This article attempts to reflect on the success of attempts by academic research to understand and explain the sentencing decision process. It identifies conventional themes in the conception and representation of that decision process and argues that ...
Tata, Cyrus
core   +1 more source

Joining the 'discretionary homeless' : a reporter's decision to live in a Walmart parking lot and what he found [PDF]

open access: yes, 2015
textI lived eight months of my final year of graduate school at the University of Texas at Austin as a homeless person, sleeping in my car. I parked overnight at various Walmart store locations across Austin.
Macias, Gabriel, M.A.
core   +1 more source

Deciding by discretionary power on application for admission to the citizenship of the Republic of Serbia: The limits of the constitutional control [PDF]

open access: yesZbornik Radova: Pravni Fakultet u Novom Sadu, 2015
The paper analyzes the boundaries of constitutional normative control of law provisions which authorize the administrative authorities to decide cases on discretionary power.
Rajić Nataša N.
doaj   +1 more source

Discretion in Professional Practice and in Engineering Ethics [PDF]

open access: yes, 2015
There is an ongoing investigation by scholars of ethics and economics into whether human decision making and the resultant acts should be guided by rules and procedures or by judgment and discretion.
Wajszczyk, Piotr
core   +1 more source

Research on Decision-Making Behavior of Discretionary Lane-Changing Based on Cumulative Prospect Theory

open access: yesJournal of Advanced Transportation, 2020
In this paper, the decision-making model of discretionary lane-changing is established using cumulative prospect theory (CPT). Through analyzing the vehicles’ dynamic running states, safety spacing calculating approaches for discretionary lane-changing ...
Xueqin Long   +3 more
doaj   +1 more source

Earnings Management Prediction Using Neural Networks and Decision Tree in TSE [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2012
The main goal of this research is to accurately analyze the profit management using the neural networks and decision tree and comparing them with the linear models.
Rezvan Hejazi   +3 more
doaj   +1 more source

The quest for certainty: Introducing zoning into a discretionary system in England and the European experience

open access: yesRaumforschung und Raumordnung, 2023
The critique of planning and new proposals to reform the English planning system and “rethink planning from first principles” have led to the introduction of rules-based principles into what is regarded as the paradigm of a discretionary planning system,
Sebastian Dembski, Phil O'Brien
doaj   +1 more source

Evaluating the Role of Earnings Management in Identifying Fraudulent Financial Statements in Companies Listed in Tehran Stock Exchange [PDF]

open access: yesJournal of Asset Management and Financing, 2020
Objective: Financial statements are of substantial significance to investors and other players in financial markets. Yet, these statements are sometimes misinforming and misleading. Thus, a potentially intricate issue for financial decision-makers is the
Hossein Alikhani Dehaghi   +2 more
doaj   +1 more source

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