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NATIONAL AND INTERNATIONAL PERSPECTIVES ON THE QUALITY OF ACCOUNTING INFORMATION38
Rusu, Assist. Alina - In: Revista Tinerilor Economisti (The Young Economists Journal) 1 (2012) 18, pp. 70-81
The primary objective of general purpose financial reporting is to provide high-quality financial information about the reporting entity, useful for economic decision making. Qualitative characteristics of financial statements are the basic attributes that make sense of usefulness of accounting...
Persistent link: https://www.econbiz.de/10010592962
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A stress–strength model with dependent variables to measure household financial fragility
Domma, Filippo; Giordano, Sabrina - In: Statistical Methods and Applications 21 (2012) 3, pp. 375-389
The paper is inspired by the stress–strength models in the reliability literature, in which given the strength (Y) and … the stress (X) of a component, its reliability is measured by P(X > Y). In this literature, X and Y are typically modeled …
Persistent link: https://www.econbiz.de/10010593414
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Value Relevance of the Fair Value Hierarchy of IFRS 7 in Europe - How reliable are mark-to-model Fair Values ?
Bosch, Patrick - Faculté des sciences économiques et sociales - … - 2012
this purpose the standard defines a three-level measurement hierarchy. The reliability of fair values is expected to … setting, I find that investors perceive the reliability of level 3 fair values as significantly lower than the reliability of …, investors only doubt the reliability of fair values whose inputs are based on discretionary assumptions. Additionally, this …
Persistent link: https://www.econbiz.de/10010593537
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Prognostics-based risk mitigation for telecom equipment under free air cooling conditions
Dai, Jun; Das, Diganta; Pecht, Michael - In: Applied Energy 99 (2012) C, pp. 423-429
reliability risks associated with the implementation of free air cooling. A prognostics-based approach to assess and mitigate the …
Persistent link: https://www.econbiz.de/10010594005
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Location and reliability problems on a line: Impact of objectives and correlated failures on optimal location patterns
Berman, Oded; Krass, Dmitry; Menezes, Mozart B.C. - In: Omega 41 (2013) 4, pp. 766-779
In this paper we study a class of locations models where facilities are not perfectly reliable and failures may be correlated. We analyze problems with Median and Center objectives under complete and incomplete customer information regarding the state of facilities. The goal is to understand how...
Persistent link: https://www.econbiz.de/10010594891
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A methodology for probabilistic model-based prognosis
Lorton, A.; Fouladirad, M.; Grall, A. - In: European Journal of Operational Research 225 (2013) 3, pp. 443-454
This paper deals with the prognosis of complex systems using stochastic model-based techniques. Prognosis consists in this case in computing the distribution of the Remaining Useful Life (RUL) of the system conditionally to available information. In so doing, three main challenges arise from the...
Persistent link: https://www.econbiz.de/10010595006
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Modelling quality in replacement and inspection maintenance
Scarf, Philip A.; Cavalcante, Cristiano A.V. - In: International Journal of Production Economics 135 (2012) 1, pp. 372-381
impact, on system reliability and cost, of switching component or maintenance supplier is determined. Broadly, our finding is …
Persistent link: https://www.econbiz.de/10010597267
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On the mean residual life of a k-out-of-n:G system with a single cold standby component
Eryilmaz, Serkan - In: European Journal of Operational Research 222 (2012) 2, pp. 273-277
reliability analysis. It is a useful tool for investigating ageing properties of technical systems. In this paper, we define and …
Persistent link: https://www.econbiz.de/10010597581
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Linear upper-bound unavailability set covering models for locating ambulances: Application to Tehran rural roads
Shariat-Mohaymany, Afshin; Babaei, Mohsen; Moadi, Saeed; … - In: European Journal of Operational Research 221 (2012) 1, pp. 263-272
This paper presents a linear reliability-based model as an extension of the well-known linear location set covering …
Persistent link: https://www.econbiz.de/10010597605
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A preventive maintenance policy for a continuously monitored system with correlated wear indicators
Mercier, Sophie; Pham, Hai Ha - In: European Journal of Operational Research 222 (2012) 2, pp. 263-272
A continuously monitored system is considered, that gradually and stochastically deteriorates according to a bivariate non-decreasing Lévy process. The system is considered as failed as soon as its bivariate deterioration level enters a failure zone, assumed to be an upper set. A preventive...
Persistent link: https://www.econbiz.de/10010597705