In regulating the financial statements, amortization of goodwill represents a complex problem that requires careful assessment economic conditions firm and their foreseeable evolution. This study aimed to analyze topic with specific regard Italian context, in order identify parameters useful for guiding processes, compliance limits set by legislation on statements. To this end, used methodology...

the main purpose of this paper is prediction of tse corporate financial bankruptcy using artificial neural networks. the mean values of key ratios reported in past bankruptcy studies were selected for neural network inputs (working capital to total assets, net income to total assets, total debt to total assets, current assets to current liabilities, quick assets to current liabilities). the neu...

This paper provides an overview of speciication and implementation of an ASIC running under the acronym UTCLIENT that supports external clock synchronization by hardware. It incorporates an adder-based clock to maintain local time, facilities to timestamp packets containing synchronization data, interfaces to GPS receivers and provides moderate application support. This novel clock is distingui...

Using machine learning methods to estimate brain effective connectivity networks from functional magnetic resonance imaging (fMRI) data has garnered significant attention in the fields of neuroinformatics and bioinformatics. However, existing usually require retraining model for each subject, which ignores knowledge shared across subjects. In this paper, we propose a novel framework estimating ...

This paper addresses the attainment of a methodology aimed at obtaining simplified models embedding regulatory constraints imposed by country-specific remuneration mechanisms in energy management system long operating life renewable assets under high degree uncertainty. methodology, composed different steps which sensitivity analysis as well Monte Carlo simulation play key role, is focused on s...

We consider the hedging problem in a jump-diffusion market with correlated assets. For this purpose, we employ the locally risk-minimizing approach and obtain the hedging portfolio as a solution of a multidimensional system of linear equations. ‎This system shows that in a continuous market, independence and correlation assumptions of assets lead to the same locally risk-minimizing portfolio. ‎...

Enumeration algorithms have been one of recent hot topics in theoretical computer science. Different from other problems, enumeration has many interesting aspects, such as the computation time can be shorter than the total output size, by sophisticated ordering of output solutions. One more example is that the recursion of the enumeration algorithm is often structured well, thus we can have goo...