Results 11 to 20 of about 11,286 (257)
Performance Analysis and Calculation of Marginal Rates in the Presence of Undesirable Input-output Factors and Non-Discretionary Indexes [PDF]
مدیریت صنعتی, 2022 Objective: In many production processes, the efficiency of decision-making units should be investigated in the presence of undesirable inputs and outputs and non-discretionary factors. It is also important for managers to examine the impact of changes on
Morassa Mahboubi +3 more
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Judicial Control over Administrative Discretion in Iraq
Hasanuddin Law Review, 2022 Discretionary powers allow administrative authorities to fulfil public interest through their flexibility to act in circumstances not anticipated by law. Yet, in Iraq discretionary power remains contentious as it may undermine individual rights.
Mohammed Noori Ali +2 more
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Discretionary Decisions in Capital Requirements under Solvency II
SSRN Electronic Journal, 2023 Abstract European insurers are allowed to make discretionary decisions in the calculation of Solvency II capital requirements. These choices include the design of risk models (ranging from a standard formula to a full internal model) and the use of long-term guarantees measures. This article examines the situation of insurers that utilize the
Nicolaus Grochola, Sebastian Schlütter
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Factors predicting coroners’ decisions to hold discretionary inquests [PDF]
Canadian 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
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Initial Public Offering: earnings management and ownership structure [PDF]
پژوهشهای 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
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Journal 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
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Deciding by discretionary power on application for admission to the citizenship of the Republic of Serbia: The limits of the constitutional control [PDF]
Zbornik 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.
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Earnings Management Prediction Using Neural Networks and Decision Tree in TSE [PDF]
بررسیهای 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
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Raumforschung 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
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Evaluating the Role of Earnings Management in Identifying Fraudulent Financial Statements in Companies Listed in Tehran Stock Exchange [PDF]
Journal 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
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