BALANCE SHEET

Balance Sheet

The Technology Balance Sheet

Just as it is essential to understand an organization's financial health, it is equally necessary to understand and measure its technological health. The first section of the chapter describes the technology balance sheet, a useful approach to measuring a company's technology. The second section presents a number of classic technology-related flaws, ranging from requiring infinite technology (i...

Balance sheet conservatism and audit reporting conservatism

1Division of Accounting, School of Business, NanyangBusiness School, Nanyang Technological University, Singapore 2Leventhal School of Accounting,Marshall School of Business, University of SouthernCalifornia, USA Correspondence Clive Lennox, Leventhal School ofAccounting, Marshall School ofBusiness,University of SouthernCalifornia, 3670TrousdaleParkway, Los Angeles,CA90089,USA. Email: clennox@us...

Situation Semantics: the ontological balance sheet

Abstract. One of the important challenges facing NL semantics in the early 21st century is to theoretically underpin analysis and generation of conversational interaction. I start by considering certain requirements a semantic framework needs in order to be viable for this task, with reference to a benchmark example. One fundamental requirement is the provision of an ontology which incorporates...

Employer-based health insurance: a balance sheet.