Results 21 to 30 of about 3,110,326 (313)

On the Hochschild Cohomologies of Associative Conformal Algebras with a Finite Faithful Representation [PDF]

open access: yesCommunications in Mathematical Physics, 2018
Associative conformal algebras of conformal endomorphisms are of essential importance for the study of finite representations of conformal Lie algebras (Lie vertex algebras).
P. Kolesnikov, R. Kozlov
semanticscholar   +1 more source

Sat2Density: Faithful Density Learning from Satellite-Ground Image Pairs [PDF]

open access: yesIEEE International Conference on Computer Vision, 2023
This paper aims to develop an accurate 3D geometry representation of satellite images using satellite-ground image pairs. Our focus is on the challenging problem of 3D-aware ground-views synthesis from a satellite image.
Ming Qian   +3 more
semanticscholar   +1 more source

ACCOUNTING STANDARDS FOR FIXED ASSETS OF U.S. GAAP AND IFRS: COVID-19 PANDEMIC AND EARNINGS MANAGEMENT PERSPECTIVES

open access: yesBAKI (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
doaj   +1 more source

Creative Accounting Determinants and Financial Reporting Quality: Systematic Literature Review

open access: yesRisks, 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
doaj   +1 more source

RELATIVITY OF ACCOUNTING VALUES: CAUSES, CONSEQUENCES AND LIMITATION POSSIBILITIES

open access: yesStudies 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
doaj   +1 more source

The expected impact of applying IFRS (17) insurance contracts on the quality of financial reports [PDF]

open access: yesAccounting, 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
doaj   +1 more source

Faithful representations of limit groups II

open access: yesGroups, Complexity, Cryptology, 2013
Benjamin Fine, Gerhard Rosenberger
exaly   +2 more sources

ShapeFormer: Transformer-based Shape Completion via Sparse Representation [PDF]

open access: yesComputer Vision and Pattern Recognition, 2022
We present ShapeFormer, a transformer-based network that produces a distribution of object completions, conditioned on incomplete, and possibly noisy, point clouds.
Xingguang Yan   +5 more
semanticscholar   +1 more source

Neural-Singular-Hessian: Implicit Neural Representation of Unoriented Point Clouds by Enforcing Singular Hessian [PDF]

open access: yesACM Transactions on Graphics, 2023
Neural implicit representation is a promising approach for reconstructing surfaces from point clouds. Existing methods combine various regularization terms, such as the Eikonal and Laplacian energy terms, to enforce the learned neural function to possess
Zixiong Wang   +8 more
semanticscholar   +1 more source

Burau Representation of Braid Groups and q-Rationals [PDF]

open access: yesInternational mathematics research notices, 2023
We establish a link between the new theory of $q$-deformed rational numbers and the classical Burau representation of the braid group ${\mathcal {B}}_{3}$.
S. Morier-Genoud   +2 more
semanticscholar   +1 more source

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