Die Arbeit stellt die Grundsätze zur Bilanzierung von Software nach US-GAAP, IFRS und HGB gegenüber. Dabei werden … sowohl die Bilanzierungsprobleme beim Anwender bzw. Nutzer von Software beleuchtet, als auch beim Hersteller von Software. Im … Mittelpunkt stehen die Fragen der bilanziellen Ansatzfähigkeit von Software sowie die bilanzielle Bewertung von Software. Ferner …

-contingent approach to production uncertainty. First, the paper develops a methodology to specify and estimate cost-minimizing input … also provides evidence that the cost of facing adverse weather conditions has declined in US agriculture over the last few …

first review of the state's salmon enhancement program since its inception 20 years ago. As part of this review, a cost …

these policies at an aggregate level. We examine the relative cost of different policies designed to achieve the same …

ABSTRACTThe purpose of this study is to analyse the cost and profit efficiency of banksin South Africa. The cost … determine both cost andprofit efficiency of four large and four small, South African-based banks. Theresults of the study show … that South African banks have significantly improvedtheir cost efficiencies between 2000 and 2005. However efficiency gains …

was used to classify patient episodes into DRG classes using the LAETA Grouper and AR-DRGs. Third, DRG cost weights were … calculated based on the internationally accepted principles of 'activity-based' cost accounting and cost-modelling, taking into … identify whether there is any association between modelled cost weights and length of stay at the DRG level, two statistical …

ABSTRACTTitle of Document: A BENEFIT-COST ANALYSIS OF THE STUDENT SUPPORT SERVICES PROGRAMEd M. Pacchetti, Doctor of … generation students who have not participated in the SSS program. Applying a methodology used in other benefit-cost analyses of … this study include higher income, lower health care costs and lower costs of crime. The cost measures include grant award …

the cost components of the bid/ask spread for a sample of NASDAQ stocks in the period just before and just after the … implementation of Regulation FD. The evidence indicates that Regulation FD has led to an increase in the expected cost of the adverse …