During the evaluation of Information Retrieval Algorithms, measurements are often made against a Gold Standard. Since the construction of such a Gold Standard requires considerable resources, a high validity and a high degree of reusability would be an advantage. From a scientific point of view, a high comparability between different Gold Standards would be advantageous, in order to enable the ...

Financial reports should provide useful information to both shareholders and creditors, according to U.S. accounting principles. However, directors of corporations have fiduciary duties only toward equity holders, and those fiduciary duties normally do not extend to the interests of creditors. We examine whether this slant in corporate governance biases financial reports in favor of equity inve...

â â â  â â â â â â â â â â â  financial sector is one of the most influential sectors in economic activities. empirical and theoretical studies conducted in recent years have also confirmed the significant role of financial institutions in economic growth. additionally, trade and financial liberalization policies have been particular concerned with strategic policies in developed and developing...

The following are a few methods that are used in shallow marsh environment. Project managers and principal investigators should work closely in determining the most suitable method for a specific project. Any subsequent changes in the method of measuring sediment deposition for the same project must be carefully evaluated against the other method, so that continuity and comparability in the dat...

İklim ile ilişkili hususların (iklim değişikliği, iklim krizi) oluşturduğu riskler ya da fırsatlar, sadece çevresel değil aynı zamanda sosyal ve ekonomik etkilere de sahiptir. Bu etkilerin doğal olarak ekonominin en büyük aktörleri olan işletmelerin; faaliyetleri (üretim, tedarik zinciri, insan kaynakları vb.) finansal göstergeleri üzerinde sonuçları olmaktadır. Dolayısıyla yatırımcılar başta o...

extensible business reporting language (xbrl) is an xml-based open standard, developed specifically for financial reporting. in wider terms, xbrl is a technology by which directed searches and simultaneous presentation of related financial statement facilitate, and also footnote information could potentially help financial statements’ users. the use of search-facilitating technology depletes di...

Finansal raporlar paydaşların ve özellikle yatırımcıların işletmelerin finansal gücünü performansını değerlendirmede kullandıkları en temel bilgi kaynaklarındandır. Ancak günümüzün değişen koşulları, kurumsal, çevresel, yönetsel sosyal performanslarının da performansları kadar önemli hale gelmesine yol açmıştır. İşletmelerin piyasa değerinin, işletmenin varlıklarının değerinden ayrıştırıldığı g...