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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Peer‐based comparison and firms' discretionary cost decisions
Australian Economic Papers, 2020 AbstractThis study investigates whether firms engage in peer‐based benchmarking in their decision‐making regarding selling, general and administrative expenses (SG&A) for a large sample of U.S. listed firms. Peer‐based comparison relates to comparing own performance against the performance of a meaningful reference group of other firms.
Walter Aerts +4 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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Conceptions and representations of the sentencing decision process [PDF]
, 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
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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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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Optimization and Analysis of Central bank Losses for Oil Exporting Economy, Application of DSGE Model (Case study of Iranian Economy) [PDF]
Environmental Energy and Economic Research, 2022 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
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Discretion in Professional Practice and in Engineering Ethics [PDF]
, 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
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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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