... 139 18 Logit Analysis of Deal Type Choice (Alliance=1, M&A=0) and Past experience in the same-type deals 140 19 Logit Analysis of Deal Type Choice (M&A=1, Alliance =0) and Past ... situations where the feedback is delayed or inconclusive (Einhorn, 1980) The performance implications of M&As involving highly intangible targets are more likely to have delayed feedback or be inconclusive ... (Hirshleifer et al., 2001) High ability managers are more likely to choose execution projects and low ability managers are more likely to choose exploratory projects M&A activity of highly tangible targets...
... Corrections of Errors and Changes in Accounting Principle October 2001 INTRODUCTION The Board has chosen to retain the current methodology that prior period financial statements not be restated ... time the existing standard was issued were valid, it has concluded that potentially losing or delaying the benefit of comparative statements now outweighs these considerations 22 The Board concluded ... APPENDIX A: BASIS FOR CONCLUSIONS 10 Changes in Accounting Principles 23 Although the Board has chosen to retain the current methodology for reporting changes in accounting principle, it has revised...
... to rights under licensing agreements for items such as motion picture films, video recordings, plays, manuscripts, patents and copyrights These items are excluded from the In the case of a finance ... economically feasible for commercial production; and (d) the design, construction and testing of a chosen alternative for new or improved materials, devices, products, processes, systems or services ... paragraph 83); and (c) discloses the reasons why the presumption is rebutted and the factor(s) that played a significant role in determining the useful life of the asset (see paragraph 94(a)) Examples...
... storage have specific characteristics that include thick accumulations of sediments or rock layers, permeable layers saturated with saline water (saline formations), coupled with extensive covers of ... research team includes NETL, the Bureau of Economic Geology (BEG) at the Jackson School of Geosciences, Colorado School of Mines, and Lawrence Berkeley National Laboratory 3-3 (LBNL) The suite of ... and reevaluated during project duration Construction Wells must have at least layers of casing and cement in a multilayer design, with surface casing cemented to the surface, in addition to tubing...
... investments Investments in equity instruments Derivatives On initial recognition, an investment fund may choose to designate a inancial asset that otherwise would qualify for amortised cost accounting...
... in the fair value hierarchy used to measure the fair value of a financial instrument, the method chosen must maximise the use of relevant observable inputs and minimise the use of unobservable ... permitted to use the exception for some or all of the portfolios that it holds, then it should choose an accounting policy, to be applied consistently, for a particular portfolio However, a fund...
... supply of raw materials as limestone, clay, ore Therefore, cement production enterprises concentrate mainly in the provinces as Thanh Hoa, Ninh Binh, Hai Phong, Ha Tay, Tay Ninh Currently, all ... the Vietnamese cement manufacturing companies STRUCTURE OF THE THESIS In addition to prescribed layout, thesis is structured in three chapters: Chapter 1: Rationale for model of cost management ... positive environmental information The internal factors are the major determinants which help firms choose the model with the appropriate content to meet the multiple needs of their internal information...
... term “scholarly activity” is an alternative term for “scholarship” Cryer’s (2006:73) view on the meaning of scholarship is: “… [scholarship] – is the body of principles and practices used by scholars ... possible, and to make them known to the scholarly public In its broadest sense, scholarship can be taken to include the scientific method, which is the body of scholarly practice that governs the sciences.” ... participation in scholarly activity in accounting, in line with the broader quest for knowledge which is unique to the essence of a university (Source: Own observation) The meaning of the phrase “scholarly...
... established under Decree No 678-TTg January 25, 1956 with the first name is the School of Finance and Economics At that time, the school system placed in the Vietnam People's University directly under the ... the Prime Minister's Decree No 252-TTg renamed University School of Finance and Economics under the Ministry of Education January 1965 School once again was renamed the University of Economic Planning ... Minister of Central universities and professional schools (now the Ministry of Education and Training) Decision No 1443/QD-KH rename University School of National Economics 38 In 1989, the National...
... the School of Principle (also translated as the School of Platonic Idea) tended to objectivise universal principles into moral and social norms, the School of the Mind (also known as the School ... been the object of severe criticism by many scholars, especially 21 Chomsky has discussed the same tension with respect to the term language For Chomsky’s purpose, the characterization of the ... substantial intellectual debts, and I wish here to express my gratitude to the scholarships of many sinologists, linguists, psychologists and sociologists, whom I benefited greatly in my pursuit of this...
... from Sai Gon to Cho Lon on 27 December 1881 In National Communication and Transpor system, VietNam Railway came into being later than road sector and waterway sector but it quickly play an important ... Lien saw range of mountains dominates the district, which is at the eastern extremity of the Himalayas The climate is moderate and rainy in summer ( May- August ) , and foggy and cold with occasional ... variety of cars by Viet Nam rail and private companies like Tulico Ratraco and Victoria hotel.You can choose according to your couvenience and budget VICTORIA TRAIN The Victoria express train offers...