Results 271 to 280 of about 8,075,091 (324)

Combining Historical Cost and Fair Value

SSRN Electronic Journal, 2010
This study is to examine the economic consequences of asset measurement bases for illiquid, productive assets. We explicitly model both the entrepreneur (the seller) and the investor (the buyer) investment decision in a setting where the entrepreneur’s hidden action (investment decision) and hidden information (future prospects of the asset) are ...
Haijin Lin, Tong Lu
openaire   +1 more source

Audience Costs: An Historical Analysis

Security Studies, 2012
This article examines the argument that the ability of a government to generate “audience costs”—to create a situation, that is, in which it would pay a domestic political price for backing down—plays a key role in determining how international crises run their course.
openaire   +1 more source

Historic Preservation: At What Cost?

2002
Article published in the Michigan State University School of Law Student Scholarship Collection.
openaire   +1 more source

Enhancing Vectorized Map Perception with Historical Rasterized Maps

European Conference on Computer Vision
In autonomous driving, there is growing interest in end-to-end online vectorized map perception in bird's-eye-view (BEV) space, with an expectation that it could replace traditional high-cost offline high-definition (HD) maps.
Xiaoyu Zhang, Guangwei Liu, Zihao Liu, Ningyi Xu, Yun-Fu Liu, Ji Zhao   +5 more
semanticscholar   +1 more source

What's Wrong with Historic Cost Accounting?

Management Decision, 1978
The knowledge and practice that are known as accounting are little more than a complex series of conventions. The accounting historian, or researcher, or practitioner, cannot turn to any original authoritative source for confirmation or clarification on basic points of principle.
openaire   +1 more source

Historic Cataloging Costs, Issues, and Trends

The Library Quarterly, 1989
The length of LC cataloging cards in number of characters increased 24.5 percent between 1956 and 1981, the number of entries 130.2 percent, the number of fields 96.9 percent, and the number of subject heading subdivisions 156.2 percent. There is a trend toward longer and more complex cataloging copy and a small countertrend toward less than AACR2 ...
openaire   +1 more source

Historical cost measurement and the use of DuPont analysis by market participants

Review of accounting studies, 2015
Asher Curtis, Melissa F. Lewis-Western, Sara Toynbee   +2 more
semanticscholar   +2 more sources

Cost Considerations: An Historical Perspective

2002
Modern medicine has made significant strides over the last several decades. During this period emphasis has been on optimizing clinical outcomes, especially in “high-tech” procedures. In this regard, neither orthopedics nor knee arthroplasty has been an exception.
openaire   +1 more source

Historic Weapon System Cost Effectiveness Comparison

47th AIAA Aerospace Sciences Meeting including The New Horizons Forum and Aerospace Exposition, 2009
This paper compares the missions and weapon system cost effectiveness of an expensive weapon system designed to very precis ely deliver very lethal warheads against very hard targets, as exemplified by Pershing II, and relatively cheap WW II Balloon weapon systems with no guidance and inexpensive warheads against random targets, using British Operation
openaire   +1 more source

Estimating Techniques Using Historical Cost Data

1995
A wide range of techniques exists for the forecasting of construction costs and prices, ranging from, at one extreme, simple unit cost-based predictions, to complex analytical estimating techniques at the other. The particular technique chosen in each case, and the degree of accuracy of the resulting prediction, will depend to a very large extent on ...
openaire   +1 more source