Do Firms Time Changes in Accounting Estimates to Manage Earnings?

2021 ◽  
Author(s):  
philip chung ◽  
Marshall A. Geiger ◽  
Daniel Gyung H. Paik ◽  
Collin Rabe
Keyword(s):  
Accounting Estimates ◽  
Time Changes

Do Firms Time Changes in Accounting Estimates to Manage Earnings?†

2021 ◽  
Author(s):  
Philip Keunho Chung ◽  
Marshall A. Geiger ◽  
Daniel Gyung Paik ◽  
Collin Rabe
Keyword(s):  
Accounting Estimates ◽  
Time Changes

Time-changes of Heisenberg nilflows

Astérisque ◽  
2020 ◽  
Vol 416 ◽  
pp. 253-299
Author(s):  
Giovanni FORNI ◽  
Adam KANIGOWSKI
Keyword(s):  
Time Changes

The wellness habits of men and women in the Northern Great Plain Region

2020 ◽  
Vol 13 (2) ◽  
pp. 123-130
Author(s):  
Péter HIDVÉGI ◽  
◽  
Andrea Puskás LENTÉNÉ ◽  
József Márton PUCSOK ◽  
Melinda BÍRÓ ◽  
...  
Keyword(s):  
Great Plain ◽  
Social Changes ◽  
Northern Great Plain ◽  
Health Tourism ◽  
The Past ◽  
Self Confidence ◽  
Plain Region ◽  
Body And Soul ◽  
Different Dimensions ◽  
Time Changes

In the past decades, the harmony of body and soul was getting more and more important,the balance, the self-confidence, and the positive-being, which is supported mostly by health tourism,so this section is improving with huge steps to serve the increasing needs fluently. For the effect of the consecutive social changes, the rules of genders have also changed. At the same time changes could be realized in the consumption habits of different genders. The resource took place from September to December 2018. It happened with a questionnaire survey; we asked the customers of hotels in the Northern Great Plain Region, and the answering was optional – they do it on their own choice. We investigated the participants' data through different dimensions and look for the answer to the question along these dimensions that which specifies had the service customers.

Time changes: Temporal contexts support event segmentation in associative memory

2020 ◽  
Author(s):  
Vincent van de Ven ◽  
Moritz Jaeckels ◽  
Peter De Weerd
Keyword(s):  
Associative Memory ◽  
Temporal Order ◽  
Temporal Order Judgment ◽  
Temporal Context ◽  
Temporal Acuity ◽  
Event Segmentation ◽  
Standard Interval ◽  
Test Items ◽  
Time Changes ◽  
Temporal Order Judgments

We tend to mentally segment a series of events according to perceptual contextual changes, such that items from a shared context are more strongly associated in memory than items from different contexts. It is also known that temporal context provides a scaffold to structure experiences in memory, but its role in event segmentation has not been investigated. We adapted a previous paradigm, which was used to investigate event segmentation using visual contexts, to study the effects of changes in temporal contexts on event segmentation in associative memory. We presented lists of items in which the inter-stimulus intervals (ISIs) ranged across lists between 0.5 and 4 s in 0.5 s steps. After each set of six lists, participants judged which one of two test items were shown first (temporal order judgment) for items that were either drawn from the same list or from consecutive lists. Further, participants judged from memory whether the ISI associated to an item lasted longer than a standard interval (2.25s) that was not previously shown. Results showed faster responses for temporal order judgments when items were drawn from the same context, as opposed to items drawn from different contexts. Further, we found that participants were well able to provide temporal duration judgments based on recalled durations. Finally, we found temporal acuity, as estimated by psychometric curve fitting parameters of the recalled durations, correlated inversely with within-list temporal order judgments. These findings show that changes in temporal context support event segmentation in associative memory.

LIVING STANDARDS AND PROPORTIONS AFFECTING FOR STRUCTURAL CHANGES IN THE ECONOMY

2020 ◽  
Vol 2 (9) ◽  
pp. 42-46
Author(s):  
G. T. PULATOVA ◽  
◽  
T. A. KADYROV ◽  
Keyword(s):  
Economic Growth ◽  
Theoretical Analysis ◽  
Structural Changes ◽  
Well Being ◽  
The State ◽  
Living Standards ◽  
Total Production ◽  
Direct Connection ◽  
Fund Industry ◽  
Time Changes

This article considers the direct connection of the state of living of the population with the structures of the economy. In this regard, it is noted that the territorial aspects of the structure of the economy are also factors in shaping the structure of people 's needs, despite the fact that the latter are poorly structured. The study showed that the extent of structural changes in the economy, apart from the needs of the population, is affected by such critical proportions as the ratio of production to consumption, the savings fund to consumption fund, industry and agriculture, growth of production and transport development, growth of cash incomes of the population and their commodity coverage. In total production theoretical analysis has also shown that structural changes in the economy depend on the level of change in the share of each sector of the economy At the same time, changes also affect economic growth and human well-being in different ways.

The Usefulness of Accounting Estimates

2008 ◽  
Author(s):  
Baruch Itamar Lev ◽  
Siyi Li ◽  
Theodore Sougiannis
Keyword(s):  
Accounting Estimates
Sign in / Sign up

Export Citation Format

Share Document