Discussion of Analyzing the German Accounting Triad with an Enhanced Multifactor Model - 'Accounting Premium' for IAS/IFRS and U.S. GAAP Vis-À-Vis German GAAP

2008 ◽  
Author(s):  
William M. Cready
Keyword(s):  
Multifactor Model ◽  
German Gaap

Algorithm for assessing fire damage based on multi-factor analysis of fires development from gas compressor stations

2020 ◽  
Vol 90 ◽  
pp. 74-84
Author(s):  
A. A. Tanygina ◽  
◽  
R. V. Khalikov ◽  
Keyword(s):  
Factor Analysis ◽  
Multivariate Analysis ◽  
Systems Analysis ◽  
Statistical Data ◽  
Efficiency Analysis ◽  
Economic Damage ◽  
Fire Damage ◽  
Fire Control ◽  
Multifactor Model ◽  
General Scientific

Introduction. The article provides an algorithm for assessing the damage from a fire on the territory of gas compressor stations using a multifactor model of scenarios for the development of a fire. The causes of fires at the facilities of gas compressor stations are analyzed on the basis of statistical data. The established algorithm was verified by calculating the damage from fires, and the most dangerous causes of fires on the territory of gas compressor stations were established by the values of the frequency of emergency ruptures. The purpose of the study is establishing an algorithm for assessing fire damage based on a multivariate analysis of scenarios for the development of fires at gas compressor stations. Research methods. To obtain the results, general scientific and special methods of scientific knowledge were used. These are analysis, generalization, economic analysis, analysis of empirical data, which were based on the general provisions of the theory of analysis and systems analysis. The results of the study. A multivariate analysis of scenarios for the development of fires on the territory of gas compressor stations is carried out. An algorithm is found for assessing fire damage based on a multivariate analysis of scenarios for the development of fires at gas compressor stations. Conclusion. Using the results of the analysis of scenarios of fire development on the territory of gas compressor stations and calculations of indicators of economic damage from fires at these facilities, it is possible to draw up an algorithm for assessing fire damage on the territory of gas compressor stations. Key words: efficiency, analysis, statistics, fire, gas compressor stations, state fire control authorities, damage calculation.

scholarly journals Risk and Performance of European Green and Conventional Funds

2021 ◽  
Vol 13 (8) ◽  
pp. 4226
Author(s):  
Tiago Gonçalves ◽  
Diego Pimentel ◽  
Cristina Gaio
Keyword(s):  
Business Cycle ◽  
Mutual Funds ◽  
Factor Model ◽  
World Market ◽  
The European Union ◽  
Single Factor ◽  
Multifactor Models ◽  
Multifactor Model ◽  
Negative Results ◽  
The Business Cycle

This paper analyzes how the risk-adjusted returns of green funds compare to those of conventional funds, between the years 2005 and 2020 for the European Union countries. Additionally, we tested how the performance of green funds correlates to the business cycle, subdividing their performance through expansionary and recessionary times. The findings are summarized as follows: our regression results demonstrated green and conventional funds exhibiting negative abnormal adjusted-returns against the developed world market benchmark for the single-factor and multifactor models. For the European market benchmark, we found environmental mutual funds presenting a positive performance for both models and conventional funds displaying negative results for the single-factor model and positive results for the multifactor model. The factor loadings for green funds indicated a negative load on momentum, book-to-market (HML) and size (SMB) factors, revealing a higher exposure to big and value companies. Subsampling per business cycle exhibited green mutual funds providing higher risk-adjusted returns to investors during crisis periods and mixed results for the non-crisis periods.

scholarly journals The Influence of the Social Situation of Development on the Social Cognition in the Children-Orphans

2019 ◽  
Vol 8 (1) ◽  
pp. 19-32
Author(s):  
T.V. Avakyan ◽  
S.V. Volikova ◽  
M.G. Sorokova
Keyword(s):  
Social Cognition ◽  
Social Interaction ◽  
Social Anxiety ◽  
Social Development ◽  
Theoretical Basis ◽  
Social Situation ◽  
Multifactor Model ◽  
The Social

The influence of a specific social development situation on the operational and motivational components of social cognition in orphan adolescents investigated. The theoretical basis of the study was the provisions of the "social situation of development" L.S. Vygotsky, theories of attachment by J. Bowlby, the multifactor model of social cognition A.B. Kholmogorova, O.V. Rychkova. 68 orphans aged from 10 to 17 years old living in the orphanage examined. It shown that orphaned teenagers with an insecure type of attachment have more difficulty in understanding their own feelings, regardless of the length of their stay in the institution. Orphans living in institutions for more than 5 years have a higher level of social anxiety and distress during social interaction.

scholarly journals ECONOMIC AND MATHEMATICAL MULTIFACTOR MODEL OF THE DEVELOPMENT OF THE TRANSPORTATION SYSTEM OF THE CITY

2017 ◽  
pp. 9-18 ◽  
Author(s):  
Tetiana Borysova
Keyword(s):  
Public Transport ◽  
Econometric Model ◽  
City Council ◽  
Social Effect ◽  
Multifactor Model ◽  
Transport Services ◽  
Urban Public Transport ◽  
The Relationship ◽  
The City ◽  
Public Transport Services

Introduction. Such variables as number of employees in marketing of organisation, value of marketing expenses, cost on innovation, the number of marketing staff, the share of marketing efforts which is undertaken in cooperation with the city council and different non-profit organizations, the marketing costs, the level of satisfaction of marketers, level of marketing potential, level of innovation potential are considered in this research. They are marketing factors that can affect the level of social impact of Ukrainian providers of urban public transport services. Purpose. The article aims to obtain the adequate econometric model which can demonstrate the relationship between marketing factors, innovation development and the non-economic effect of business entities which provide the urban public transport services. Method (methodology). The results of evaluation of social effect of Ukrainian providers of urban public transport services are evaluated on the basis of mathematical multifactor model. They are presented in the article. Results. The adequate econometric model has been worked out in this research. This model shows the relationship between controllable marketing factors and social effect has been presented in the article. We have determined the controllable marketing factors. They are number of employees and volunteers in marketing, the average monthly wage of employees in marketing, satisfaction of volunteers, total current assets of an organization, and the level of marketing potential. The model can be used to predict the level of social (ecological) impact of providers of urban public transport services in the Ukrainian society.

UNVEILING TEACHER ADOPTION OF BLENDED LEARNING PROGRAMS: A MULTIFACTOR MODEL

2019 ◽  
Author(s):  
Enrique Bigne ◽  
Alberto Badenes-Rocha ◽  
Carla Ruiz ◽  
Luisa Andreu
Keyword(s):  
Blended Learning ◽  
Multifactor Model ◽  
Learning Programs

Changing from German GAAP to IFRS or US GAAP: A Survey of German Companies

2004 ◽  
Vol 1 (1) ◽  
pp. 169-189 ◽  
Author(s):  
Barbara E. Weißenberger ◽  
Anne B. Stahl ◽  
Sven Vorstius
Keyword(s):  
German Gaap ◽  
Us Gaap

Selective adult age differences in an age-invariant multifactor model of declarative memory.

2003 ◽  
Vol 18 (1) ◽  
pp. 149-160 ◽  
Author(s):  
Lars Nyberg ◽  
Scott B. Maitland ◽  
Michael Rönnlund ◽  
Lars Bäckman ◽  
Roger A. Dixon ◽  
...  
Keyword(s):  
Age Differences ◽  
Declarative Memory ◽  
Multifactor Model ◽  
Adult Age ◽  
Adult Age Differences

Validating a Multifactor Model for Damping Performance of Additively Manufactured Components

AIAA Journal ◽  
2020 ◽  
Vol 58 (12) ◽  
pp. 5440-5447
Author(s):  
Onome Scott-Emuakpor ◽  
Joseph Beck ◽  
Brian Runyon ◽  
Tommy George
Keyword(s):  
Multifactor Model
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