EU GAAP first!
نویسندگان
چکیده
منابع مشابه
The GAAP in quality measurement and reporting.
CATALYZED BY EVIDENCE OF POOR-QUALITY CARE AND remarkable variations in processes and outcomes, the interest in quality measurement has increased exponentially. Manifestations of this interest include widespread promulgation of quality measures, an increase in public reporting of these measures, and early experiments in paying for quality. Now that quality of care is being measured rather than ...
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Using a density functional method with explicit account for strong Coulomb repulsion within the 4 f shell, we calculate effective exchange parameters and the corresponding ordering temperatures of the (ferro)magnetic insulating Eu monochalcogenides (EuX; X = O, S, Se, Te) at ambient and elevated pressure conditions. Our results provide quantitative account of the many-fold increase of the Curie...
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Aims. We describe a new technique for measuring accurate galaxy colours from images taken under different seeing conditions. Methods. The method involves two ingredients. First we define the Gaussian-aperture-and-PSF flux, which is the Gaussian-weighted flux a galaxy would have if it were observed with a Gaussian PSF. This theoretical aperture flux is independent of the PSF or pixel scale that ...
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We explore how the internal use of non-GAAP performance metrics in compensation contracting relates to the disclosure of non-GAAP earnings to external stakeholders. Ex ante, it is unclear why information useful in contracting would be informative for valuation purposes unless a firm’s compensation and financial disclosure processes are related. We explore this relation using a large hand-collec...
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This study describes a new database of alcohol-related pictures: The Geneva Appetitive Alcohol Pictures (GAAP). 60 alcohol-related pictures (beverages, drinking-related behaviors, alcohol-related cues) were presented to 101 participants (ranging from social drinkers to problem drinkers), who assessed them according to the classic emotional pictures validation provided by the International Affec...
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ژورنال
عنوان ژورنال: Maandblad Voor Accountancy en Bedrijfseconomie
سال: 2018
ISSN: 0924-6304
DOI: 10.5117/mab.92.29200