Results 11 to 20 of about 251,092 (316)
A lattice theoretic characterization for the existence of a faithful irreducible representation [PDF]
International Journal of Group Theory, 2023 In a recent article S\'ebastien Palcoux formulated a sufficient condition on the subgroup lattice of a finite group $G$ that guarantees the existence of a faithful irreducible complex representation of $G$, and asked whether his condition is also ...
Peter Palfy
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Faithful linear representations of bands [PDF]
Publicacions Matemàtiques, 2021 A band is a semigroup consisting of idempotents. It is proved that for any field K and any band S with finitely many components, the semigroup algebra K [S] can be embedded in upper triangular matrices over a commutative K-algebra. The proof of a theorem of Malcev [4, Theorem 10] on embeddability of algebras into matrix algebras over a field is ...
Cedó, F., Okniński, J.
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Cogent Business & Management, 2022 Development banks were designed to achieve the government’s economic priorities that were not adequately addressed by the banking industry. Studies, however, show that the activities of some development banks in Nigeria have not been as impacting as ...
Ayodeji T. Ajibade +5 more
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HOPF IMAGES AND INNER FAITHFUL REPRESENTATIONS [PDF]
Glasgow Mathematical Journal, 2010 AbstractWe develop a general theory of Hopf image of a Hopf algebra representation, with the associated concept of inner faithful representation, modelled on the notion of faithful representation of a discrete group. We study several examples, including group algebras, enveloping algebras of Lie algebras, pointed Hopf algebras, function algebras ...
Banica, Teodor, Bichon, Julien
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BAKI (Berkala Akuntansi dan Keuangan Indonesia), 2021 FASB and IASB have differences in setting the accounting standard for fixed asset. The FASB does not allow firms to restore the asset value that has been written down, while the IASB allow companies to recover the asset values that has been written down.
Andreas Vernando
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The expected impact of applying IFRS (17) insurance contracts on the quality of financial reports [PDF]
Accounting, 2021 This study aimed to explore the expected effect of applying the International Financial Reporting Standard (IFRS) 17 Insurance Contracts on the quality of financial reports. The study followed the exploratory descriptive analytical approaches.
Dahiyat, Ahmad, Owais, Walid
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Creative Accounting Determinants and Financial Reporting Quality: Systematic Literature Review
Risks, 2022 Creative accounting is considered to be a 21st-century phenomenon that has received increased attention after the worldwide economic crisis and budget deficits, particularly the prevention and detection of accounting manipulation.
Ibtihal A. Abed +5 more
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Learning Faithful Representations of Causal Graphs [PDF]
Proceedings of the 59th Annual Meeting of the Association for Computational Linguistics and the 11th International Joint Conference on Natural Language Processing (Volume 1: Long Papers), 2021 Learning contextual text embeddings that represent causal graphs has been useful in improving the performance of downstream tasks like causal treatment effect estimation. However, existing causal embeddings which are trained to predict direct causal links, fail to capture other indirect causal links of the graph, thus leading to spurious correlations ...
Ananth Balashankar +1 more
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RELATIVITY OF ACCOUNTING VALUES: CAUSES, CONSEQUENCES AND LIMITATION POSSIBILITIES
Studies and Scientific Researches: Economics Edition, 2021 Accounting is influenced by a variety of historical, economic, cultural, and other non-accounting factors that led to different judgments in creating a system for representing the reality, the application of regulated requirements and the validation of ...
Mihaela Enachi, Daniel Botez
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Importance of Inventory in Ensuring Accurate Presentation of Financial Reporting by Public Sector Entities [PDF]
Финансовый журнал, 2020 The development of accounting for public sector entities and its convergence with public sector IFRS pose new methodical and methodological problems. Inventory is essential to ensure faithful representation of financial reports provided to users.
Tatyana G. Arbatskaya
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