fei and cost of basic needs cbn approaches

... OVERVIEW AND COMPARISON OF BASIC ICA METHODS methods In some cases, however, the algorithm and the estimation principle may be difficult to separate The properties of the ICA method depend on both of ... analysis G 278 OVERVIEW AND COMPARISON OF BASIC ICA METHODS b bx First, note that the robustness of ^ depends also on the method of estimation used in constraining the variance of ^ T to equal unity, ... is the value of for whitened data Several robust estimators of the variance of ^ T or of the covariance matrix of are presented in the literature; see reference [163] The robustness of the estimator...

Ngày tải lên: 23/12/2013, 07:19

... further test the impact of audit tenure and auditor opinion on cost of capital and find that cost of capital is inversely proportional to auditor tenure, and that cost of capital for the client ... effect of the two audit quality attributes, size and industry specialization, on the cost of capital of client firms Specifically, I examine which roles of auditing affect the cost of capital of the ... examine the impact of different attributes of the auditor and the audit on the cost of capital of the client firm I find that the cost of capital is inversely proportional to the length of the auditor...

Ngày tải lên: 01/06/2014, 14:04

... Productivity and cost of manual felling and cable skidding in central Appalachian hardwood forests Forest Products Journal, 53: 47–53 ZOBEIRY M., 1994 Forest Inventory (Measurement of Tree and Stand) ... chainsaw model The gross and net productivities of chainsaw for different diameters were 26.1 m3 and 20.6 m3 per hour/one person, respectively Estimates of hourly costs of the chainsaw were computed ... Lipsky) stand with the average growing stock 320 m3/ha The slope of the compartment was 20 to 60% and the aspects of the slopes were northern The total volume of production was 1,900 m3 and the...

Ngày tải lên: 07/08/2014, 10:21

... University of Singapore that makes it possible for me to study in Department of Electrical & Computer Engineering and to take courses of Prof Wang Qing Guo, Assoc Prof Ong Chong Jin, Prof Lee Tong ... Assoc Prof Ho Weng Khuen, Assoc Prof Ng Chun Sum, Prof Xu Jian Xin, Dr Lum Kai Yew, Prof Ben Chen, Assoc Prof Xiang Cheng and Dr Venka My Ph.D qualifying examination committee members, Assoc Prof ... numerous advice and kindness are sincerely appreciated I was honored to be graduate assistant for some of Prof Tan’s and Prof Lee’s modules and to have the opportunity to interact with and learn from...

Ngày tải lên: 09/09/2015, 10:18

... to standard deviation of earnings (see, e.g., Francis, LaFond, Olsson and Schipper, 2004; and Leuz, Nanda and Wysocki, 2003; and LaFond, Lang and Skaife, 2007), and the negative correlation of ... smoothing and implied cost of equity Section VI concludes Details of models 15 used for the estimation of implied cost of equity can be found in Appendix A, and details of variables definition and ... on the reduction of cost of equity Nevertheless, I find evidence that the relation between income smoothing and cost of equity also depends heavily on specific measures of cost of equity, particularly...

Ngày tải lên: 30/09/2015, 16:34

... discussion of basic approaches to intrusion detection We started this section with the discussion of Events of Interest (EOI) – a notion that personnel and computing resources are limited, and often ... frequency of intrusion detection reporting * *Place “call pre-emption” capability (software and personnel) in standby mode Place “call pre-emption” capability (software and personnel) in standby ... significant change in system profile Attack Metrics • Severity is defined by the criticality of the target and lethality of the attack, and the effectiveness of system and network countermeasures...

Ngày tải lên: 04/11/2013, 13:15

Ngày tải lên: 11/06/2016, 14:56

... under the term of "cost of capital" And we consider the cost of capital to be entirely explained by the risk aversion of the policyholder who can not access or replicate the payoff of the contract ... the next section, capital has a cost, and the company can only have a limited resort to shareholders’ capital 10 Cost of Capital 3.1 Incomplete markets and cost of capital Insurance companies ... 2.3 The case of a ’true’ guarantee The case of a conditional guarantee Cost of Capital 3.1 Incomplete markets and cost of capital ...

Ngày tải lên: 13/04/2013, 13:04

... Variable cost of production ($ ha-1) Human labour Chemicals Chemical fertilizer Farmyard manure Seed Machinery Various costs Fixed cost of production ($ ha-1) Depreciation Land and water Total cost of ... fixed and variable expenditures included in the cost of production were calculated in detail The variable cost of production for small, medium and large farms was found to be 403.52, 371.02 and ... production costs ($ ha-1) (5) (6) (7) (8) (9) All estimations were carried out using the Microsoft Excel spreadsheet and SPSS 17.0 software programs Results and discussion 3.1 Analysis of input-output...

Ngày tải lên: 05/09/2013, 16:30

... diagnosis of chronic pancreatitis High-quality images of the pancreatic duct in the head, body, and tail of the gland were obtained in 70%, 64%, and 53%, respectively, of patients, all of whom ... sensitivity and specificity of EUS using ERCP as the gold standard are 87% and 75%, respectively [29,32,35] The sensitivity and specificity of EUS compared with ERCP vary with respect to the number of ... by only 51.4% of the patients For the time being, reports of treatment of chronic pancreatitis using ERCP by removal or destruction of stones, placement of stents, and dilation of strictures...

Ngày tải lên: 16/02/2014, 07:20

... Professor of Medicine and Chief, Division of Gastroenterology, Hepatology and Nutrition, University of Pittsburgh, PA, USA John A Williams MD PhD Professor and Chair, Department of Molecular and ... adenocarcinoma of the ampulla of Vater: diagnosis and management, 870 William R Brugge and Andrew L Warshaw Endoscopic treatment of adenomas of the ampulla of Vater: benefits and limits, 880 ... MD FACR Professor of Surgery, The University of Dublin, Trinity College, Ireland Emeritus Professor of Radiology; Director, Department of Radiology, University of Washington School of Medicine,...

Ngày tải lên: 16/02/2014, 07:20

... m3 of methane requires m3 of oxygen and produces m3 of carbon dioxide and m3 of water vapour Therefore, 90 m3 of methane will require 180 m3 of oxygen and produce 90 m3 of carbon dioxide and ... has two atoms of hydrogen and one of oxygen combined together Similarly, methane gas, which forms the main part of natural gas, is made up of one atoms of carbon and four atoms of hydrogen So ... related to a standard substance For solids and liquids the standard is water For gases the standard is air This relationship between the density of a substance and the density of the standard is known...

Ngày tải lên: 16/02/2014, 07:20

... annual cost of $5,236 per DBA Oracle DBAs spent more time and effort on training with 63.1 hours in classes, at a cost of $7,016 per DBA Financial Assessment To compute the Total Cost of Administration ... pioneers of ROI tools, developing analytical software for over 50 major IT vendors and consulting companies worldwide, and creating the industry standard TCO Manager and TCO Analyst software Interpose ... developments and marketing of ROI and TCO software tools The original team reunited to form Alinean in 2001, once again becoming the leading pioneers and developers of ROI sales and analytical...

Ngày tải lên: 19/02/2014, 12:20

... method of Chomczynski & Sacchi [29] using Trizol reagent The integrity and quality of puri®ed RNA were controlled by 1% agarose gel electrophoresis and measure of the absorbance at 260 and 280 ... PHOTOSHOP software and the NIH IMAGE computer program (http://rsb.info.nih.gov/nih-image) Radio immuno assay of estradiol 17-b Culture medium was extracted with vol of diethylether and estradiol ... estradiol 17a (0.28%), estrone and estriol (0.45%) The sensitivity of the assay was pg per tube Intra- and interassay coef®cients of variation were less than 10% The analysis of the radioimmunoassay...

Ngày tải lên: 21/02/2014, 03:20

... items and their cost included in the utility cost section of the operating costs The steam cost was based on the capital and operating costs of a gas-fired boiler, which includes natural gas cost ... analysis, the cost of fuel ethanol will decrease, just as the cost of gasoline is lowered by the sale of other petroleum products of crude oil Table DDG and Lignocellulosic Residue Composition and Production ... Standards,26 vendors, and cost estimating software such as Icarus Questimate™27 and Chemcost™.28 Selected results are shown in Figure and Figure In general, there was good correlation in the costs...

Ngày tải lên: 22/02/2014, 05:20

... and the broad and heartbreaking impact on family relationships.10 11 Cost of Care Survey 2012 12 Cost of Care Survey 2012 Genworth 2012 Cost of Care Maps Genworth 2012 Cost of Care National and ... 90 Cost of Care Survey 2012 Summary of 2012 Findings Homemaker Services (Licensed) Provides “hands-off” care such as helping with cooking and running errands Often referred to ... surveyed the cost of long term care across the U.S to help Americans plan appropriately for the potential cost of long term care The most comprehensive study of its kind, Genworth’s 2012 Cost of Care...

Ngày tải lên: 06/03/2014, 19:20

... determinants of the cost of capital Sections and analyze the direct and indirect effects of accounting information on firms’ cost of capital, respectively Section summarizes our findings and concludes ... price and on the cost of capital of reducing the assessment of firmvariance The firm-specific variance reduction effect is an important factor in the cost of capital analysis of Easley and O’Hara ... paper Model and Cost of Capital Derivation We define cost of capital to be the expected return on the firm’s stock Consistent with standard models of asset pricing, the expected rate of return...

Ngày tải lên: 06/03/2014, 21:20

Ngày tải lên: 08/03/2014, 14:20

... bit of history of cost accounting methods Although it is quite difficult to follow exactly the origin of each costing method, the estimation about the time period of absorption costing method and ... many kinds of costing methods were invented Before the dawn of industrial century, costs and price of products only depended on some directed costs which are classified as variable costs today ... “fixed costs” to identify the differences of these costs with directed or variable costs Despite of attempt of many accounting researchers during a long time, the importance of “fixed costs”...

Ngày tải lên: 13/03/2014, 14:19