4 articles for “rules lower char”

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Research ArticleOpen accessIn the abstractDETECTING ASSET IMPAIRMENT EARNINGS MANAGEMENT ON IFRS CONTEXT: SOME EVIDENCE FROM GREEK LISTED COMPANIESEkaterini C. Laskaridou, Vazakidis Athanasios, Athianos StergiosThe purpose of this study is two fold: (a) to bring on issues of asset impairment manipulation in the IFRS context (b) to examine, any statistical inference validating impairment discretionary charges and firms’ earning experience. The Impairment Accounting Standard (IAS 36), enters new requirements for asset impairment provided to satisfying accrued loss amounts. Earning Management through the use of asset … …American Journal of Applied Sciences, Vol. 11, Issue 6 · 10 Apr 2014 · 7,687 accessesView PDF Cite

Research ArticleOpen accessIn the abstractA Novel Algorithmic Cost Estimation Model Based on Soft Computing TechniqueIman Attarzadeh, Siew Hock OwProblem statement: Software development effort estimation is the process of predicting the most realistic use of effort required for developing software based on some parameters. It has always characterized one of the biggest challenges in Computer Science for the last decades. Because time and cost estimate at the early stages of the software development are the most difficult to obtain … …Journal of Computer Science, Vol. 6, Issue 2 · 28 Feb 2010 · 7,936 accessesView PDF Cite

Research ArticleOpen accessIn the abstractImproving the Accuracy of Effort Estimation through Fuzzy Set Representation of SizeCh. Satyananda Reddy, KVSVN RajuProblem statement: The precision and reliability of the effort estimation is very important for the competitiveness of software companies. The uncertainty at the input level of the Constructive Cost Model (COCOMO) yields uncertainty at the output, which leads to gross estimation error in the effort estimation. Fuzzy logic-based cost estimation models are more appropriate when vague and imprecise information was … …Journal of Computer Science, Vol. 5, Issue 6 · 30 Jun 2009 · 7,092 accessesView PDF Cite

Research ArticleOpen accessAll words, across the recordTaxation of End Consumption: Effect on Country Economies and its CharacteristicsRavil Gabdullaevich Akhmadeev, Mikhail Evgenievich Kosov, Olga Alekseevna Bykanova et al.International experience of the largest countries' economies of the last decade demonstrates that the use of Value Added Tax (VAT) in taxation of consumption is used more actively and is gradually squeezing out the sales tax. In most countries of the world VAT ensures between 12 and 30% of stable budget revenues. Taking statistical data selected with the help of … …American Journal of Applied Sciences, Vol. 14, Issue 3 · 18 Mar 2017 · 7,630 accessesView PDF Cite