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Mihai Deju
Depending on the manner in which the evaluation of companies involved in merger operations is carried out, two methods are employed for the accounting reflection of merger operations: the net asset method and the global evaluation method. This article pr...
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Mihai Deju
The process of company reorganisation by merger or division operations, which is the object of recent accounting regulations, are of a real interest for the accounting specialists, taking into consideration the elements of newness and the complexity of f...
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Mihai Deju
The financial accounting aspects concerning the reorganisation of companies by merger operations are of special interest, both for the specialists in the theory field and for those in the accounting practice taking into account the permanent changes and ...
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M. Pretorius
AbstractTurnaround practitioners (TPs) and business rescue practitioners (BRPs) are tasked with making the critical decision of whether a distressed business has reasonable prospect (RP) for reorganisation. Creditors often require the same determination ...
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Krzysztof Malecki and Jaroslaw Watróbski
The current article presents a roundabout traffic model based on cellular automata for computer simulation. The model takes into account various sizes of roundabouts, as well as various types and maximum speeds of vehicles. A realistic vehicle braking ph...
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Hale Balseven
Pág. 607 - 616
This paper analyses the efficiency of financial regulation reforms that are being supported in a variety of theoretical approaches after the 2007/2008 global crisis. The main challenges that prevent the efficiency of the reforms are; (i) maintaining the ...
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FAISHAL AMINUDDIN
Indonesian politics after New Order drawing the raise of political islam movement. Partai KeadilanSejahtera (PKS) Welfare Justice Party bring a newest ideological looked that rooted from Islamic value.This article tend to explore reorganizing of PKS in i...
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Nerea Morán Alonso
Pág. 1 - 80
ResumenEn este estudio se analiza la resiliencia alimentaria del sistema territorial madrileño, considerando sus dimensiones biofísica, social y construida. Se pone el foco en el análisis histórico, definiendo los sucesivos estados del sistema, caracteri...
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Michael A. Pointon, Helen Smyth, Jenny E. Omma, Andrew C. Morton, Simon Schneider, Peter Hülse, Stephen J. Rippington, Berta Lopez-Mir, Quentin G. Crowley, Ian Millar, Martin J. Whitehouse, Dirk Frei, Robert A. Scott and Michael J. Flowerdew
A multi-proxy provenance study of Late Carboniferous to Middle Jurassic sandstones from the eastern Sverdrup Basin was undertaken employing optical petrography and heavy mineral analysis, chemical analysis of apatite, garnet and rutile grains, as well as...
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Huijuan Jia, Zhiyuan Liu, Binsheng Zhang, Yongsheng Song and Xian Zhang
With the applications of new construction technologies and design ideas, innovative construction methods and architectural designs promote overall productivity and enrich architectural impressions. However, faced with the contradictions between construct...
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Uwe Altenberger,Roland Oberhänsli,Benita Putlitz,Klaus Wemmer
Pág. 65 - 81
Five Miocene intrusive complexes are located along the N-trending, nearly trench-parallel San Lorenzo-Balmaceda Lineament in southern Patagonia. These complexes are characterized by mildly alkaline to calc-alkaline magmatism. The deformation and kinemati...
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Gregory Lee
AbstractTheories and evidence of widespread changes in employment relationships abound in literature. The organisational environment is increasingly characterised by mandates of flexibility, reorganisation, reengineering and downsizing. As a result, trad...
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