Results 11 to 20 of about 93,540 (299)

Accounting Principles Compliance – the True and Fair View Recipe. A Theoretical Perspective on the Contribution of Accounting Principles to the Financial Reporting Objective Achievement (I)

CECCAR Business Review, 2021
This paper explores the significance of the true and fair view, as the main objective of financial reporting to which accounting principles are subordinated, and the relationship between it and all accounting principles, focusing on identifying their ...
Claudia Cătălina CIOCAN
doaj   +1 more source

Timeliness and agglomeration

Journal of Urban Economics, 2006
An important element of the cost of distance is time taken in delivering final and intermediate goods. We argue that time costs are qualitatively different from direct monetary costs such as freight charges. The difference arises because of uncertainty.
Harrigan, J, Venables, A
openaire   +2 more sources

Using Timeliness in Tracking Infections

Entropy, 2022
We consider real-time timely tracking of infection status (e.g., COVID-19) of individuals in a population. In this work, a health care provider wants to detect both infected people and people who have recovered from the disease as quickly as possible.
Melih Bastopcu, Sennur Ulukus
openaire   +7 more sources

Algebraic Reasoning About Timeliness [PDF]

, 2023
Designing distributed systems to have predictable performance under high load is difficult because of resource exhaustion, non-linearity, and stochastic behaviour.
Thompson, Peter W., Haveraaen, Magne, Magne Haveraaen, Kevin Hammond, Barash, Mikhail, Mikhail Barash, Thompson, Peter W, Chapman, James, Van Roy, Peter, Haeri, Seyed Hossein, Davies, Neil J., Peter Van Roy, Peter W. Thompson, James Chapman, Neil J. Davies, Hammond, Kevin, Davies, Neil J, Seyed Hossein Haeri   +17 more
core   +1 more source

Post-Implementation Assessment of Auditing Standard 701 Across Industries: Timing of Independent Audit Report Issuance [PDF]

پژوهش‌های حسابرسی حرفه‌ای
The purpose of this article is to assess the impact of disclosing key audit matters on the lag in issuing audit reports. For this purpose, the audit reports of 451 companies listed on the Tehran Stock Exchange and Iran's Over-the-Counter (OTC) market ...
Monire Shahsavand, Hazhir Habibi, Mohammad sadegh Hoseini   +2 more
doaj   +1 more source

Rapid Quantitative Detection of Bound and Free Phenolic Contents in Rice Bran by Using Fourier Transform Near Infrared Spectroscopy

Shipin gongye ke-ji, 2023
In order to solve the insufficient timeliness in the detection of phenolic contents in fresh rice bran, a rapid nondestructive detection method by using Fourier transform near infrared spectroscopy (FT-NIR) was constructed in this work.
Haizhen DING, Jiwei LIU, Le CHANG, Tingting TAO, Changhu LIU, Qunhui JIANG, Siqi ZHAO, Qiang LIU, Chao DING   +8 more
doaj   +1 more source

A Hard-Timeliness Blockchain-Based Contract Signing Protocol

Computers, 2023
In this article, we present the first proposal for contract signing based on blockchain that meets the requirements of fairness, hard-timeliness, and bc-optimism.
Josep-Lluis Ferrer-Gomila, M. Francisca Hinarejos   +1 more
doaj   +1 more source

An Energy Efficient and QoS Aware Routing Algorithm Based on Data Classification for Industrial Wireless Sensor Networks

IEEE Access, 2018
In industrial wireless sensor networks, an energy-efficient quality-of-service (QoS) routing algorithm is very important to ensure that the key sensing data can be forwarded in a reliable path and solve the energy balance problem.
Wenbo Zhang, Yue Liu, Guangjie Han, Yongxin Feng, Yuntao Zhao   +4 more
doaj   +1 more source

CAPITALIZATION RATE, INTERNALLY GENERATED INTANGIBLE ASSETS, AND THE VALUE RELEVANCE OF ACCOUNTING INFORMATION: EVIDENCE FROM INDONESIA

Russian Journal of Agricultural and Socio-Economic Sciences, 2021
The purpose of this study is to examine the effect of internally generated intangible assets’ capitalization rate at the firm level on the value relevance of accounting information.
Widyatama W.W., Wirama D.G.
doaj   +1 more source

Two-dose seasonal influenza vaccine coverage and timeliness among children aged 6 months through 3 years: An evidence from the 2010–11 to the 2014–15 seasons in Zhejiang province, east China

Human Vaccines & Immunotherapeutics, 2017
Objective: To evaluate the coverage and timeliness of seasonal influenza vaccine vaccination (SIV) among children aged 6 months to 3 years from the 2010–11 through the 2014–15 seasons.
Yu Hu, Yaping Chen, Bing Zhang
doaj   +1 more source