Search results for "ACCOUNTING"
showing 10 items of 1961 documents
RALF FRENZEL (Ed.): Riesling, Robert Weil. Tre Torri, Wiesbaden, Germany, 2013, 255 pp., ISBN 978-3-941641-94-5 (English), €49.90.
2014
Is nuclear viscosity dependent on temperature?
2018
Nuclear viscosity is an indispensable ingredient of the nuclear fission collective dynamical models. It governs the exchange of energy between the collective variables and the thermal bath. Its dependence on the shape and temperature is a matter of controversy. By using systems of intermediate fissility we have demonstrated in a recent study that the viscosity parameters is larger for compact shapes, and decreases for larger deformations of the fissioning system, at variance with the conclusions of the statistical model modified to include empirically viscosity and time scales. In this contribution we propose an experimental scenario to highlight the possible dependence of the viscosity fro…
Goodness-of-fit tests in many dimensions
2004
A method is presented to construct goodness-of-fit statistics in many dimensions for which the distribution of all possible test results in the limit of an infinite number of data becomes Gaussian if also the number of dimensions becomes infinite. Furthermore, an explicit example is presented, for which this distribution as good as only depends on the expectation value and the variance of the statistic for any dimension larger than one.
A variational method from the variance of energy
2005
A variational method is studied based on the minimum of energy variance. The method is tested on exactly soluble problems in quantum mechanics, and is shown to be a useful tool whenever the properties of states are more relevant than the eigenvalues. In quantum field theory the method provides a consistent second order extension of the gaussian effective potential.
Model calculations of the Sivers function satisfying the Burkardt sum rule
2009
9 pages, 4 figures.-- ISI article identifier:000266408300028.-- ArXiv pre-print avaible at:http://arxiv.org/abs/0811.1191
Available Defences for Defendants in the Provisional Measures in Europe: Between Theory and Practice
2014
The EU Enforcement Directive provides a set of provisional measures to be applied by a request of a right-holder of a particular object of intellectual property. Simultaneously, the EU Enforcement Directive envisages a set of defences for an alleged infringer in order to safeguard the balance of parties. This article discusses available defences for an alleged infringer in provisional measures as provided by the EU Member States when norms of the EU Enforcement Directive are transposed in conjuncture with the available court practice. Specifically, the present article focuses not only on the threshold of evidence to be presented by a plaintiff for application of provisional measures but als…
Constructing the Audit Risk Assessment by the Audit Team Leader When Planning: Using Fuzzy Theory
2021
The aim of this study is to construct the assessment of the expected audit risk by the audit team leader (ATL) during the planification phase of the audit. The ATL plays an important role within the audit, and even more so regarding small and medium-sized (SME) audit firms. The audit risk assessment is critical as relying more (less) on internal controls implemented by the client leads to performing less (more) substantive audit procedures. This is determined by the ATL based on their professional judgement and previous experience. The use of fuzzy theory has powerful potential into the audit arena, as the audit risk assessment (outcome) is critically related to the auditors’ judgement and …
2021
Abstract This paper reports on a teaching innovation using participant-generated drawings. Experienced managers were asked to produce a drawing to illustrate their work from an accounting perspective. The drawings were then used to make the managerial context of the participants the explicit starting point for personalized executive learning. This study is the first in the sphere of accounting education and research to take drawing seriously as a learning method. The results of the experiment show how drawing can be further used as a tool in management education by facilitating the visualization of the managerial contexts participants work within.
“Don't Mention the War!” how Populist Right‐Wing Radicalism Became (Almost) Normal in Germany
2019
Modeling the enterprising character of European firms
2003
In an increasingly globalized economy, innovation pursuing the speeding up of technological changes takes a renewed interest. In this study, we attempt to show those characteristics and variables that make businesses successful, especially innovative small and medium‐sized enterprises. The article focuses on this business sector because the contribution of it to employment generation, wealth distribution and economy appraisal is frequently set to the fore in current political and economic debate. A study of 408 businesses, according to data from the European Commission and the Spanish Centro para el Desarrollo Tecnológico Industrial – Center for Industrial and Technological Development – (y…