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Impact of IFRS on Deferred Taxes Methodology in the Czech Republic and comparison with IFRS for SMEs
Deferred tax IAS 12 IFRS for SMEs IFRS implementation
2016/1/27
Investigating impact of IFRS on the accounting regulatory system in the Czech Republic, there should be highlighted that IFRS were introduced into the regulatory system gradually as a separate regulat...
On the Theoretical Comparison of Low-Bias Steady-State Estimators
Low-bias estimators steady-state simulation mean-square error expansion
2015/7/6
The time-average estimator is typically biased in the context of steady-state simulation, and its bias is of order 1/t, where t represents simulated time. Several “low-bias” estimators have been devel...
A Comparison of Cross-Entropy and Variance Minimization Strategies
variance minimization cross-entropy importance sampling rareevent simulation likelihood ratio degeneracy
2015/7/6
The variance minimization (VM) and cross-entropy (CE) methods are two versatile adaptive importance sampling procedures that have been successfully applied to a wide variety of difficult rare-event es...
CG VERSUS MINRES: AN EMPIRICAL COMPARISON
conjugate gradient method minimum residual method
2015/7/3
For iterative solution of symmetric systems Ax = b, the conjugate gradient method
(CG) is commonly used when A is positive denite, while the minimum residual method (MINRES)
is typically reserved f...
Unidentified Bodies and Mass-Fatality Management in Haiti: A Case Study of the January 2010 Earthquake with a Cross-Cultural Comparison
Haiti Mass-fatality management Unidentified bodies Earthquake
2014/11/27
The following paper examines the January 2010 earthquake in Haiti as a case study to better understand what happens to unidentified bodies in mass-fatality management. The paper explores the literatur...
Estimated validity and reliability of on-board diagnostics for older vehicles: comparison with remote sensing observations
air pollution automobiles environmental monitoring vehicle emissions
2014/11/27
Based on requirements under the Clean Air Act Amendments of 1990, most state vehicle inspection and maintenance (I/M) programs have, since 2002, replaced the tailpipe emission testing with the on-boar...
Reducing decision errors in the paired comparison of the diagnostic accuracy of screening tests with Gaussian outcomes
cancer screening differential verification bias area under the curve type I error power paired screening trial receiver operating characteristic analysis
2013/6/14
Scientists often use a paired comparison of the areas under the receiver operating characteristic curves to decide which continuous cancer screening test has the best diagnostic accuracy. In the paire...
Comparison of nonhomogeneous regression models for probabilistic wind speed forecasting
Comparison nonhomogeneous regression models probabilistic wind speed forecasting
2013/6/14
In weather forecasting, nonhomogeneous regression is used to statistically postprocess forecast ensembles in order to obtain calibrated predictive distributions. For wind speed forecasts, the regressi...
Statistical tests for group comparison of manifold-valued data
Statistical tests group comparison manifold-valued data
2013/6/13
Motivated by population studies of Diffusion Tensor Imaging, the paper investigates the use of mean-based and dispersion-based permutation tests to define and compute the significance of a statistical...
Towards Automatic Model Comparison: An Adaptive Sequential Monte Carlo Approach
Adaptive Monte Carlo algorithms Bayesian model comparison Normalising constants Path sampling Thermodynamic integration
2013/4/27
Model comparison for the purposes of selection, averaging and validation is a problem found throughout statistics and related disciplines. Within the Bayesian paradigm, these problems all require the ...
Bio-Signals-based Situation Comparison Approach to Predict Pain
Time-series classification signal analysis situation classification
2013/4/27
his paper describes a time-series-based classification approach to identify similarities between bio-medical-based situations. The proposed approach allows classifying collections of time-series repre...
Bayesian Analysis of Multiway Tables in Association Studies: A Model Comparison Approach
Bayesian Analysis Multiway Tables Association Studies Model Comparison Approach
2012/9/17
We consider the problem of statistical inference on unknown quantities structured as a multiway table. We show that such multiway tables are naturally formed by arranging regression coecients in comp...
A Plea for Neutral Comparison Studies in Computational Sciences
Comparison Studies Computational Sciences
2012/9/17
In a context where most published articles are devoted to thedevelopment of “new meth-ods”, comparison studies are generally appreciated by readers but surprisingly given poor consideration by many sc...
Estimators for Archimedean copulas in high dimensions: A comparison
Archimedean copulas parameter estimation Kendall’s tau Blomqvist’s beta minimum distance estimators (diagonal/simulated) maximum-likelihood estimation.
2012/9/19
The performance of known and new parametric estimators for Archimedean copulas is investigated, with special focus on large dimensions. In particular,method-of-moments-like estimators based on pairwis...
How Top Management's Social Capital Fosters the Development of Specialized Marketing Capabilities: A Cross-Cultural Comparison
cross-cultural research marketing capabilities social capital
2011/10/6
The main purpose of this research is to investigate the role of top management's social capital as a microlevel origin of four specialized marketing capabilities: pricing, product development, distrib...