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]
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
Optimization and Analysis of Central bank Losses for Oil Exporting Economy, Application of DSGE Model (Case study of Iranian Economy) [PDF]
One of the most important macroeconomic challenges has always been creating and implementing an economic policy, and it continues to be a key element of planner's decisions. The importance of the time difference between the design process of a policy and
Marzieh Asadi Asad Abad +2 more
doaj +1 more source
Discretionary Decision-Makin in Juvenile Justice [PDF]
The social distribution of youths who engage in delinquent behavior is not ,exactly the same as that of youths who come into contact with the juvenile justice system. Thus a certain amount of discretion characterizes the decisions made at various points within the system.
openaire +2 more sources
The Impact of Discretionary Measurement Criteria on Investors’ Judgement and Decisions [PDF]
This study investigates the effect on nonprofessional investors’ judgements and decisions of discretionary measurement choices. Using a paper-and-pencil experience, we collect and analyze information regarding investment amounts as well as past and future financial performance judgements of firms’ earnings by manipulating fair value (mark-to-market and
openaire +3 more sources
Specifically Mentioned Discretionary Punishments (al-Ta’zirat al-Mansoos): From Perpetual Laws to Judicial and Administrative Laws [PDF]
In Islamic traditional jurisprudence it is assumed that punishments are either had (prescribed punishment) or ta’zir (discretionary punishment left to the decision of the judge in each case). There are also some specific crimes which are considered as ta’
Mohammad Ramezani +2 more
doaj +1 more source
Perceived financial constraints and normative influence: discretionary purchase decisions across cultures [PDF]
Five studies examine how perceived financial constraints and abundance determine when consumers will engage in solitary or social purchases. When financially constrained, consumers prefer solitary (vs. social) purchases. We also identify self-construal as a moderator of how consumers spend their discretionary income.
Malika Malika +2 more
openaire +2 more sources
Proportionality and Margin of Appreciation in the Whaling Case. Reconciling Antithetical Doctrines? [PDF]
In its decision on the Whaling in the Antarctic case, the International Court of Justice used a sophisticated methodology for assessing the legality of a whaling program allegedly designed to pursue purposes of scientific research.
Cannizzaro, Vincenzo
core +1 more source
Comparisons of mandatory and discretionary lane changing behavior on freeways
This research performs comparative analyses on drivers’ behavior during mandatory and discretionary lane changes. We do this by examining the statistical properties of four lane changing decision variables that describe the gaps between the subject ...
Matthew Vechione +2 more
doaj +1 more source
Sentencing as craftwork and the binary epistemologies of the discretionary decision process [PDF]
This article contends that it is time to take a critical look at a series of binary categories which have dominated the scholarly and reform epistemologies of the sentencing decision process.
Baumgartner +38 more
core +1 more source

