Results 21 to 30 of about 18,679 (292)
On the minimal faithful degree of Rhodes semisimple semigroups [PDF]
, 2023 In this paper we compute the minimum degree of a faithful representation by partial transformations of a finite semigroup admitting a faithful completely reducible matrix representation over the field of complex numbers.
Margolis, Stuart, Steinberg, Benjamin
core +2 more sources
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
doaj +1 more source
Faithful representation of stimuli with a population of integrate-and-fire neurons. [PDF]
Neural Comput, 2008 We consider a formal model of stimulus encoding with a circuit consisting of a bank of filters and an ensemble of integrate-and-fire neurons. Such models arise in olfactory systems, vision, and hearing.
Lazar AA, Pnevmatikakis EA.
europepmc +2 more sources
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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Faithful representations of limit groups II
Groups, Complexity, Cryptology, 2013 Benjamin Fine, Gerhard Rosenberger
exaly +2 more sources
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
doaj +1 more source
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
doaj +1 more source
Compact elements and smallest faithful representation of 𝐶*-algebras [PDF]
, 1995 Let A be a C ∗ {C^ \ast } -algebra which either allows a faithful separable representation or is postliminal.
Heinrich Matzinger, Raphael A. Hauser
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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
doaj +1 more source
The faithfulness question for the Burau representation [PDF]
Proceedings of the American Mathematical Society, 1993 We consider the Burau and Gassner representations of the braid groups B n
openaire +1 more source