FAIR VALUE MEASUREMENT 1. The meaning of fair value Fair value is the price that would be received from the sell of an asset or will be paid to transfer a liability in an orderly transaction between the market participants and the measurement date [IFRS‚ 13 – A501]. However in accounting and economics‚ fair value is the rational and unbiased estimate of a possible market price of a good‚ service or an asset. Fair value takes into account many objectives and subjective factors such as: Objective
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Introduction 2 If a physical phenomenon of interest is random‚ then each time history measurement x(t) of that phenomenon represents a unique set of circumstances which is not Iikely to be repeated in other independent measurements of that same phenomenon. Hence‚ to completely define all properties of the phenomenon‚ it is necessary to conceptually think in terms of all the time history measurements {x(t)} that might have been made. For the usual case of engineering interest where the phenomenon
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Client Satisfaction Surveying: Common Measurements Tool Faye Schmidt‚ Ph.D.‚ with Teresa Strickland CITIZEN-CENTRED SERVICE NETWORK CANADIAN CENTRE FOR MANAGEMENT DEVELOPMENT December 1998 For more information‚ please contact the Strategic Research and Planning Group of the Canadian Centre for Management Development Telephone: (613) 996-3955 Fax: (613) 995-0286 The opinions expressed are those of the authors and do not necessarily reflect the views of the Canadian Centre
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Benefits Of The Work Measurement Methods Manufacturing better‚ more durable and less-costly products has always been an important part of the industrial process for the designers to think about and the developing technology nowadays helps the corporations to design better technics‚ better methods and these help the corporations to reduce the costs‚ increase the products by decreasing the time that is necessary to manufacture those products. People working in industries try to find more efficient
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http://rowancomp2.wordpress.com/2011/04/21/final-paper-energy-drinks/ Energy Drink Companies – Are they telling us the whole truth? In today’s busy and hectic life‚ the average person does not get the necessary six to eight hours of sleep. They do not eat healthy foods to give their body the energy they need. As a consequence‚ they most of the time feel tired and lazy. A smart solution would be to get enough sleep every night‚ eat the right foods‚ and keep a balanced diet. However‚ because today
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htm BPMJ 18‚2 Maturity models in business process management ¨ Maximilian Roglinger 328 FIM Research Center Finance and Information Management‚ University of Augsburg‚ Augsburg‚ Germany‚ and ¨ ¨ Jens Poppelbuß and Jorg Becker ¨ European Research Center for Information Systems‚ University of Munster‚ ¨ Munster‚ Germany Abstract Purpose – Maturity models are a prospering approach to improving a company’s processes and business process management (BPM) capabilities. In fact
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Research and concepts An index method for measurement of customer satisfaction Ï Ingrid Fecikova  The author Ï Ingrid Fecikova is a Lecturer at the Technical University of  Koice‚ Slovakia. s Keywords Customer satisfaction‚ Measurement‚ Customer retention‚ Customer loyalty‚ Profit Abstract Customer satisfaction (CS) has become an important issue for commercial and public service organisations. Companies win or lose based on what percentage of their customers they can keep. Success is largely
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The Memory Process Paper The Memory Process Paper Can you imagine what it would be like to have no memories? Memories play an important role in our self-identity and without them we would being living in world that is completely unfamiliar to us. There are two main components to memory and those are short-term memory which has a limited and brief capability to hold and or store information whereas long term memory is virtually limitless in capacity and is more durable. When studying memory
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Becoming a dental doctor Audience This analysis is designed for possible pre-dental candidates with no prior knowledge of dental education. Purpose/Definition The purpose of this analysis is to inform possible pre-dental candidates with the proper knowledge of dental education as whole. Dental education is the training‚ education‚ and qualifications acquired by dental candidate in order‚ to make the transition to a practicing dental doctor under the state in which he or she is licensed
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Artifact-Centric Business Process Models: Brief Survey of Research Results and Challenges Richard Hull IBM T.J. Watson Research Center‚ Yorktown Heights‚ NY‚ USA Abstract. A data-centric approach to business process and workflow modeling has been emerging over the past several years. This short paper presents a structured framework for a class of data-centric business process models‚ which are based on “business artifacts”. The paper provides a brief survey of research results on artifact-centric
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