Search results for " statement"
showing 10 items of 97 documents
Kwalifikacja pisma procesowego jako apelacji lub wniosku o doręczenie wyroku z uzasadnieniem. Glosa do uchwały Sądu Najwyższego - Izba Pracy i Ubezpi…
2022
The commented resolution of the Supreme Court concerns the classification of a pleading filed by an insured person, the content of which indicates that the person disagrees with a decision on the merits of the case, in the context of doubts as to whether the pleading constitutes an appeal or a request for the service of a judgment with a statement of reasons. The Supreme Court held that if this type of uncertainty arises, the court should take action to clarify the real intention of the party, i.e. summon the insured person, on pain of returning the pleading, to remedy the formal defect of failing to identify the type of pleading. This view has been justified with good arguments, in particu…
From “Table 29” to the actuarial balance sheet: is it really that big a leap?
2021
EU regulations since 2017 have required all Member States to disclose their accrued-to-date pension liabilities (ADL) using a standard actuarial cost method and some common assumptions. This applies to both Social Security (SS) schemes and unfunded defined benefit (DB) schemes covering civil servants. These pension liabilities have to be disclosed in a supplementary table referred to as Table 29. An actuarial balance sheet (ABS) can be defined as a financial statement that lists a pension system's obligations to contributors and pensioners at a particular date, together with the amounts of the assets (financial and in particular those from contributions) that underwrite those commitments. T…
The methodology of the statement of comprehensive income and its impact on profitability: the case of Latvia
2018
International audience; The financial statements of a company are used by external users as the main source of information in order to take financially informed decisions. The author of the article has summarized the study on one of the financial statements-a statement of comprehensive income (CI statement) that enables creditors and investors to assess the process of the formation of company's profit and profitability. Purpose: on the basis of the study of the specificity of the preparation of the statement of comprehensive income to analyze and evaluate the influence of CI statement items on the profitability of Latvian companies. In order to achieve the purpose, the author has structured…
Discussing the Concepts of Cluster and Industrial District
2016
The significance and popularity of the cluster and industrial district concepts claim for a deeper reflection. The analysis of one of the European Commission’s (EC) policy documents shows inconsistencies that do not impede the formulation of normative statements. That way we answer the question of why and how cluster ideas have substituted industrial district principles and the consequences derived from that phenomenon.
The value relevance of earnings, operating cash flow and accruals: A study on UK data
2003
The purpose of the work reported in this paper is to establish the value relevance of earnings, operating cash flows and accruals for UK companies. Innovations in this paper are threefold: the use ...
Tutela e sicurezza del lavoro tra centro e periferia: la sicurezza sui luoghi di lavoro
2013
Il saggio prende in esame la complessa questione del riparto di competenze tra Stato e Regioni alla luce del Titolo V della Costituzione in materia di salute e sicurezza sui luoghi di lavoro. Il riparto di competenze tra centro e periferia è stato oggetto di una limitata analisi da parte della dottrina e della giurisprudenza, che si sono concentrate in particolare sulla disciplina del mercato del lavoro. L’Autore descrive un sistema multilivello, caratterizzato dalla compresenza di fonti nazionali e regionali, della contrattazione collettiva, nonché di codici di condotta. Sulla scorta di una ricostruzione del quadro normativo e dei percorsi della giurisprudenza, il saggio propone una lettur…
Ontological representation of texts, and its applicationsin text analysis
2003
Masteroppgave i informasjons- og kommunikasjonsteknologi 2003 - Høgskolen i Agder, Grimstad For the management of a company, the need to know what people think of their products or services is becoming increasingly important in an increasingly competitive market. As the Internet can nearly be described as a digital mirror of events in the ”real“ world, being able to make sense of the semi structured nature of natural language texts published in this ubiquitous medium has received growing interest. The approach proposed in the thesis combines natural language processing and ontologies to represent elements in texts and relations between them. These relations are used to determine what terms …
Market Determinants of Voluntary Disclosure of Macroeconomic Effects on Corporate Performance
2012
The macroeconomic environment is an important determinant of firm performance. Nevertheless, many firms are simplistic in the approach they use to identify, analyze and create strategies for managing the vital relationship between intrinsic competitiveness and macroeconomic fluctuations. Few firms disclose this information to outside stakeholders, which means they are prevented from understanding the intrinsic performance. We analyze the effects of the implementation/development of IFRS/IAS 1 on voluntary macroeconomic information disclosure with a focus on information content and market determinants. We base our analysis on a sample of the 100 largest public European firms in the period 20…
Cyber Security Strategy Implementation Architecture in a Value System
2018
In this chapter, we introduce an approach toward enhancing the quality of strategy implementation. As a framework, we use cybersecurity strategy implementation planning and execution. Justification for this work is the observed need to be able to perform strategy readjustment processes quickly and in an agile way, when needed. This requires processes and practices that are simple enough and executable with small resources in a relatively short timeframe. The problem statement can be formulated as follows: “We need to determine an utterly simplified, noncomplicated model to help us to tackle the complex problem of implementing a cybersecurity strategy of adequate efficiency in a changing ope…
Is the ADA/EASD algorithm for the management of type 2 diabetes (January 2009) based on evidence or opinion? A critical analysis
2010
The ADA and the EASD recently published a consensus statement for the medical management of hyperglycaemia in patients with type 2 diabetes. The authors advocate initial treatment with metformin monotherapy and lifestyle modification, followed by addition of basal insulin or a sulfonylurea if glycaemic goals are not met (tier 1 recommendations). All other glucose-lowering therapies are relegated to a secondary (tier 2) status and only recommended for selected clinical settings. In our view, this algorithm does not offer physicians and patients the appropriate selection of options to individualise and optimise care with a view to sustained control of blood glucose and reduction both of diabe…