搜索结果: 1-15 共查到“Measurement”相关记录31条 . 查询时间(0.234 秒)
Tax sharing under the Common Consolidated Corporate Tax Base:Measurement of the profit generating factors in the agriculture sector
agriculture CCCTB Corporate Income Tax formula apportionment NACE Classification
2016/9/1
The allocation formula for the distribution of the Common Consolidated Corporate Tax Base (CCCTB) should be based on three macroeconomics factors which are considered to have the largest impact on pro...
The article deals with the liquidity risk in the banks in the context of the financial crisis. At first, the balance sheet and market liquidity are defined and the main principles of the methods for m...
Measurement Issues of Financial Placement and Technical Provisions of Czech Insurance Companies
Fair value Financial placement Historical cost Insurance Technical reserves
2016/1/27
Measurement represents one of the most important methodological elements of accounting because it affects the overall informative ability of financial statements. The chosen method of valuation affect...
Measurement Bases for Acquisitions and Mergers in Financial Accounting and in Commercial Law
Acquisition Acquisition method, Commercial law Financial Accounting Measurement base Merger Purchase method
2016/1/27
In association with transactions involving businesses, acquisitions and mergers, etc., commercial law stipulates the new measurement of business assets and thus also net business assets. Similarly, fi...
Fair Value Measurement in Financial Reporting
Accounting Assets Fair value Historical cost Liabilities
2016/1/27
Measurement in financial accounting has been the most discussed issue in recent decades. The last very important result of the convergence process between IFRS and U.S. GAAP was adopting IFRS 13 – Fai...
Fair Value Accounting and Measurement through FASB’s Developments
Estimates Fair value Financial crisis Hierarchy Level Relevance Reliability
2016/1/26
Our research follows the path of fair value as a term and concept, as well as its disclosure, measurement and recognition back from 1953 until our days, and analyzes the regulations issued by United S...
Historical Costs versus Fair Value Measurement in Financial Accounting
Accounting Fair value Measurement
2016/1/26
There are two important points in which in which we need assets and liabilities measured in financial accounting: on initial recognition and at a balance sheet day. Many International Financial Report...
Real-Time Measurement of Business Conditions
Business cycle Expansion Recession State space model Macroeconomic forecasting Dynamic factor model Contraction Turning point
2015/9/18
We construct a framework for measuring economic activity at high frequency, potentially in real time. We use a variety of stock and flow data observed at mixed frequencies (including very high frequen...
Improving GDP Measurement:A Measurement-Error Perspective
Income Output expenditure business cycle expansion contraction recession turning point state-space model dynamic factor model forecast combination
2015/9/18
We provide a new measure of historical U.S. GDP growth, obtained by applying optimal signal-extraction techniques to the noisy expenditure-side and income-side GDPestimates. The quarter-by-quarter val...
Sustainability and the measurement of wealth:further reflections
Sustainability the measurement wealth further reflections
2015/7/17
The June 2012 issue of Environment and Development Economics published a symposium with considerable focus on our paper, ‘Sustainability and the measurement of wealth’. The Symposium also contained fi...
The Apple-Cinnamon Cheerios War:Valuing New Goods,Identifying Market Power,and Economic Measurement
Apple-Cinnamon Cheerios War Valuing New Goods Identifying Market Power Economic Measurement
2015/7/15
The contribution of new goods to economic welfare is a first order question for understanding the growth of modern economies. New attention to this question has improved both our understanding of the ...
Value-Based Health Care Delivery:Outcomes Measurement and Reimbursement.
Measurement Errors of Expected-Return Proxies and the Implied Cost of Capital
Measurement and Metrics Cost of Capital Investment Return
2015/4/28
Despite their popularity as proxies of expected returns, the implied cost of capital's (ICC) measurement error properties are relatively unknown. Through an in-depth analysis of a popular implementati...
Application of the DEA on the measurement of efficiency in the EU countries
agricultural sectors in the European Union agriculture
2015/3/4
Th e purpose of the paper is to investigate the relative technical effi ciency of the agricultural sector in the European Union (EU) using the Data Envelopment Analysis (DEA) during the period 20...
Measurement of productive efficiency of tomato growers in Peshawar, Pakistan
equity and efficiency economics developing countries economic change economic development
2014/2/24
The present paper estimates the technical, allocative and economic efficiency of tomato growers. The study was conducted in two villages, namely, Tarnab and Akbarpura of the District Peshawar, the Khy...