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Wyświetlanie 1-15 z 76
Tytuł:
Singular quasilinear convective systems involving variable exponents
Autorzy:
Moussaoui, Abdelkrim
Nabab, Dany
Vélin, Jean
Powiązania:
https://bibliotekanauki.pl/articles/29519640.pdf
Data publikacji:
2024
Wydawca:
Akademia Górniczo-Hutnicza im. Stanisława Staszica w Krakowie. Wydawnictwo AGH
Tematy:
p(x)-Laplacian
variable exponents
fixed point
singular system
gradient estimates
regularity
Opis:
The paper deals with the existence of solutions for quasilinear elliptic systems involving singular and convection terms with variable exponents. The approach combines the sub-supersolutions method and Schauder’s fixed point theorem.
Źródło:
Opuscula Mathematica; 2024, 44, 1; 105-134
1232-9274
2300-6919
Pojawia się w:
Opuscula Mathematica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
On the fully discrete approximations of the MGT two-temperatures thermoelastic problem
Autorzy:
Baldonedo, J.
Fernández, J. R.
Quintanilla, R.
Powiązania:
https://bibliotekanauki.pl/articles/38695700.pdf
Data publikacji:
2022
Wydawca:
Instytut Podstawowych Problemów Techniki PAN
Tematy:
two-temperatures thermoelasticity
finite elements
priori error estimates
numerical simulations
Opis:
We consider a one-dimensional two-temperatures thermoelastic model. The corresponding variational problem leads to a coupled system which is written in terms of the mechanical velocity, the temperature speed and the inductive temperature. An existence and uniqueness result is recalled. Then, fully discrete approximations are introduced by using the finite element method and the implicit Euler scheme. A priori error estimates are proved and the linear convergence of the approximations is deduced under suitable additional regularity conditions. Finally, some numerical simulations are shown to demonstrate the accuracy of the proposed algorithm and the behavior of the discrete energy.
Źródło:
Archives of Mechanics; 2022, 74, 5; 391-407
0373-2029
Pojawia się w:
Archives of Mechanics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The use of Estimated Values to Implement yhe "Big Bath" Strategy During the COVID-19 Pandemic on the Exanple of Selected Enterprise
Autorzy:
Białas, Małgorzata
Powiązania:
https://bibliotekanauki.pl/articles/17838831.pdf
Data publikacji:
2022
Wydawca:
Instytut Naukowo-Wydawniczy "SPATIUM"
Tematy:
big bath
accounting estimates
Covid-19
Opis:
The big bath strategy applies to a situation when enterprises intentionally show large losses in order to be able to boast a high profit in the next period. They often use estimates for this purpose. The aim of the paper is to check how often the chosen companies have used the Covid-19 pandemic to implement the big bath strategy in 2020.
Źródło:
Central European Review of Economics & Finance; 2022, 36, 1; 5-20
2082-8500
2083-4314
Pojawia się w:
Central European Review of Economics & Finance
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Accounting for Spatial Heterogeneity of Preferences in Discrete Choice Models
Autorzy:
Budziński, Wiktor
Czajkowski, Mikołaj
Powiązania:
https://bibliotekanauki.pl/articles/2075414.pdf
Data publikacji:
2021
Wydawca:
Polska Akademia Nauk. Czytelnia Czasopism PAN
Tematy:
discrete choice experiment
discrete choice models
individual-, region- and population-level parameter estimates
spatial preference heterogeneity
Opis:
There are reasons researchers may be interested in accounting for spatial heterogeneity of preferences, including avoiding model misspecification and the resulting bias, and deriving spatial maps of willingness-to-pay (WTP), which are relevant for policy-making and environmental management. We employ a Monte Carlo simulation of three econometric approaches to account for spatial preference heterogeneity in discrete choice models. The first is based on the analysis of individual-specific estimates of the mixed logit model. The second extends this model to explicitly account for spatial autocorrelation of random parameters, instead of simply conditioning individual-specific estimates on population-level distributions and individuals’ choices. The third is the geographically weighted multinomial logit model, which incorporates spatial dimensions using geographical weights to estimate location-specific choice models. We analyze the performance of these methods in recovering population-, region- and individual-level preference parameter estimates and implied WTP in the case of spatial preference heterogeneity. We find that, although ignoring spatial preference heterogeneity did not significantly bias population-level results of the simple mixed logit model, neither individual-specific estimates nor the geographically weighted multinomial logit model was able to reliably recover the true region- and individual-specific parameters. We show that the spatial mixed logit proposed in this study is promising and outline possibilities for future development.
Źródło:
Central European Journal of Economic Modelling and Econometrics; 2021, 1; 1-24
2080-0886
2080-119X
Pojawia się w:
Central European Journal of Economic Modelling and Econometrics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Record data from Kies distribution and related statistical inferences
Autorzy:
Al-Olaimat, Nesreen M.
Bayoud, Husam A.
Raqab, Mohammad Z.
Powiązania:
https://bibliotekanauki.pl/articles/1917056.pdf
Data publikacji:
2021-12-08
Wydawca:
Główny Urząd Statystyczny
Tematy:
Bayesian estimates
Kies distribution
maximum likelihood estimation
records
Opis:
The Kies probability model was proposed as an alternative to the extendedWeibull models as it provides a more efficient fit to some real-life data sets in comparison to the aforementioned models. The paper proposes classical and Bayesian inferences for the Kies distribution based on records. Maximum likelihood estimates are studied jointly with asymptotic and bootstrap confidence intervals. Moreover, Bayes estimates, along with credible intervals are discussed assuming squared and LINEX loss functions. The proposed estimation methods have been investigated and compared via simulation studies. A real data set has been analysed for illustrative purposes.
Źródło:
Statistics in Transition new series; 2021, 22, 4; 153-170
1234-7655
Pojawia się w:
Statistics in Transition new series
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
New estimate for the curvature of an order-convex set and related questions
Autorzy:
Ramazanov, Ali B.
Powiązania:
https://bibliotekanauki.pl/articles/2050043.pdf
Data publikacji:
2020
Wydawca:
Polska Akademia Nauk. Instytut Badań Systemowych PAN
Tematy:
gradient
estimates
curvature
convexity
algorithm
Opis:
It is well known that in discrete optimization problems, gradient (local) algorithms do not always guarantee an optimal solution. Therefore, the problem arises of finding the accuracy of the gradient algorithm. This is a fairly well-known problem and numerous publications have been devoted to it. In establishing accuracy, various approaches are used. One of these approaches is to obtain guaranteed estimates of the accuracy of the gradient algorithm in terms of the curvature of the admissible domain. With this approach, it is required to find the curvatures of the admissible region. Since finding the exact value of curvature is a difficult problem to solve, curvature estimates in terms of more or less simply calculated parameters of the problem are relevant. A new improved bound for the curvature of an order-convex set is found and is presented in this paper in terms of the steepness and parameters of strict convexity of the function.
Źródło:
Control and Cybernetics; 2020, 49, 2; 233-240
0324-8569
Pojawia się w:
Control and Cybernetics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
A minimax approach to mapping partial interval uncertainties into point estimates
Autorzy:
Romanuke, Vadim
Powiązania:
https://bibliotekanauki.pl/articles/357702.pdf
Data publikacji:
2019
Wydawca:
Politechnika Rzeszowska im. Ignacego Łukasiewicza. Oficyna Wydawnicza
Tematy:
game theory
interval uncertainties
decision-making
pure strategy
point estimates
teoria grup
niepewności przedziałowe
podejmowanie decyzji
strategia czysta
oszacowania punktowe
Opis:
A problem of simultaneously reducing a group of interval uncertainties is considered. The intervals are positively normalized. There is a constraint, by which the sum of any point estimates taken from those intervals is equal to 1. Hence, the last interval is suspended. For mapping the interval uncertainties into point estimates, a minimax decision-making method is suggested. The last interval’s point estimate is then tacitly found. Minimax is applied to a maximal disbalance between a real unknown amount and a guessed amount. These amounts are interpreted as aftermaths of the point estimation. According to this model, the decision-maker is granted a pure strategy, whose components are the most appropriate point estimates. Such strategy is always single. Its components are always less than the right endpoints. The best mapping case is when we obtain a totally regular strategy whose components are greater than the left endpoints. The irregular strategy’s components admitting many left endpoints are computed by special formulae. The worst strategy exists, whose single component is greater than the corresponding left endpoint. Apart from the point estimation, irregularities in the decision-maker’s optimal strategy may serve as an evidence of the intervals’ incorrectness. The irregularity of higher ranks is a criterion for correcting the intervals.
Źródło:
Journal of Mathematics and Applications; 2019, 42; 147-185
1733-6775
2300-9926
Pojawia się w:
Journal of Mathematics and Applications
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Existence results and a priori estimates for solutions of quasilinear problems with gradient terms
Autorzy:
Filippucci, Roberta
Lini, Chiara
Powiązania:
https://bibliotekanauki.pl/articles/255859.pdf
Data publikacji:
2019
Wydawca:
Akademia Górniczo-Hutnicza im. Stanisława Staszica w Krakowie. Wydawnictwo AGH
Tematy:
existence result
quasilinear problems
a priori estimates
Opis:
In this paper we establish a priori estimates and then an existence theorem of positive solutions for a Dirichlet problem on a bounded smooth domain in [formula] with a nonlinearity involving gradient terms. The existence result is proved with no use of a Liouviiie theorem for the limit problem obtained via the usual blow up method, in particular we refer to the modified version by Ruiz. In particular our existence theorem extends a result by Lorca and Ubilla in two directions, namely by considering a nonlinearity which includes in the gradient term a power of u and by removing the growth condition for the nonlinearity ∫ at u = 0.
Źródło:
Opuscula Mathematica; 2019, 39, 2; 195-205
1232-9274
2300-6919
Pojawia się w:
Opuscula Mathematica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Some remarks on the coincidence set for the Signorini problem
Autorzy:
Benito Delgado de, Miguel
Diaz, Jesus Ildefonso
Powiązania:
https://bibliotekanauki.pl/articles/255769.pdf
Data publikacji:
2019
Wydawca:
Akademia Górniczo-Hutnicza im. Stanisława Staszica w Krakowie. Wydawnictwo AGH
Tematy:
Signorini problem
coincidence set
location estimates
free boundary problem
contact problems
Opis:
We study some properties of the coincidence set for the boundary Signorini problem, improving some results from previous works by the second author and collaborators. Among other new results, we show here that the convexity assumption on the domain made previously in the literature on the location of the coincidence set can be avoided under suitable alternative conditions on the data.
Źródło:
Opuscula Mathematica; 2019, 39, 2; 145-157
1232-9274
2300-6919
Pojawia się w:
Opuscula Mathematica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Quantifying the uncertainty in the ultimate recoverable oil reserves using the Monte Carlo simulation techniques from ‘OWA’ Marginal Field, Onshore Niger Delta, Nigeria
Autorzy:
Adeigbe, O. C.
Odedere, I. F.
Amodu, O. I.
Powiązania:
https://bibliotekanauki.pl/articles/184699.pdf
Data publikacji:
2018
Wydawca:
Akademia Górniczo-Hutnicza im. Stanisława Staszica w Krakowie. Wydawnictwo AGH
Tematy:
marginal field
EUR
Monte Carlo
stochastic estimates
reserve
Opis:
A review on the development of marginal oil fields in Nigeria has now become an important strategic issue if it is to remain amongst the top producers in the global market, and these fields are vast, available all over the Niger Delta. One of the factors that makes a field marginal is the size of its reserves. Stochastic estimation gives a certainty in terms of the possible number of outcomes within the range of input parameters. In this work, four (4) deviated wells and 3D seismic volume (362 inlines and 401 traces) were interpreted for the evaluation of the field. The petrophysical evaluations were interpreted using the Power Log software and the Seismic, Geographix and Petrel softwares. Stochastic reserve estimation was done using Monte Carlo sampling techniques and subjected to uncertainty quantification using the Crystal Ball software by varying distributions and measuring sensitivity impact on the overall reserves. The production profile was predicted based on some assumptions and history matching which result in the overall Expected Ultimate Recovery (EUR). The petrophysical analysis shows the reservoirs to be within the unconsolidated continental Benin Formation denoted as ‘Intra-Benin’ sands, an unconventional reservoir as supposed the normal reservoir rocks within the Agbada Formation. This indicated high porosity (0.28), water resistivity (7 Ω∙m), and water saturation and also inferred Heavy Oil (low API). Nine hydrocarbon sands were identified but only three (B1, D and E), representing shallow, mid and deep reservoirs were further evaluated. 1P and 2P reserve estimates were 4.8 MMBO and 5.7 MMBO for B1; 15.2 MMMscf and 16.4 MMMscf for D; 8.4 MMMscf and 8.8 MMMscf for E respectively. The Monte Carlo simulation of 1,000,000 trials with mainly triangular distribution assumption generated P10, P50, P90 were 6.5 MMBO, 5.6 MMBO and 4.4 MMBO for B1; 17.5 MMMscf, 13.7 MMMscf and 10.8 MMMscf for D; 10.4 MMMscf, 8 MMMscf and 6.1 MMMscf for E respectively. The sensitivity impact of the input parameters were estimated and ranked, and the coefficient of variability ranges within 15% to 20% for the reservoirs indicating that there is a very low level uncertainty of reserve estimation around the P10, P50 and P90 percentiles which could be positive for investment decisions. ‘OWA’ marginal field reflects a typical low reserve (EUR) category found within the Niger Delta basin.
Źródło:
Geology, Geophysics and Environment; 2018, 44, 4; 401-412
2299-8004
2353-0790
Pojawia się w:
Geology, Geophysics and Environment
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Concept and models for evaluation of black and white smoke components in diesel engine exhaust
Autorzy:
Blayankinshtein, I.
Askhabov, A.
Voevodin, E.
Kashura, A.
Malchikov, S.
Powiązania:
https://bibliotekanauki.pl/articles/374154.pdf
Data publikacji:
2017
Wydawca:
Politechnika Śląska. Wydawnictwo Politechniki Śląskiej
Tematy:
test of diesel
opacity estimates
toxicity of the exhaust gases diesel engines
test oleju napędowego
ocena nieprzezroczystości
toksyczność spalinowych silników wysokoprężnych
Opis:
A method for measuring exhaust smoke opacity has been developed, which allows estimating the differentiated components forming black exhaust and those forming white smoke. The method is based on video recording and special software for processing the video recording data. The flow of the diesel exhaust gas is visualised using the digital camera, against the background of the screen, on a cut of an exhaust pipe, and with sufficient illumination of the area. The screen represents standards of whiteness and blackness. The content of the black components (soot) is determined by the degree of blackening of the white standard in the frames of the video, and the content of whitish components (unburned fuel and oil, etc.) is determined by the degree of whitening of black standard on the frames of the video. The paper describes the principle and the results of testing the proposed method of measuring exhaust smoke opacity. We present an algorithm for the frame-by-frame analysis of the video sequence, and static and dynamic mathematical models of exhaust opacity, measured under free-acceleration of a diesel engine.
Źródło:
Transport Problems; 2017, 12, 3; 83-91
1896-0596
2300-861X
Pojawia się w:
Transport Problems
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Dynamic model of a kaolin deposit
Dynamický model ložiska kaolinu
Autorzy:
Staněk, F.
Jarošová, M.
Staňková, J.
Powiązania:
https://bibliotekanauki.pl/articles/113700.pdf
Data publikacji:
2017
Wydawca:
STE GROUP
Tematy:
deposit
spatial modelling
EU critical commodities
kaolin deposit
visualization
estimates of reserves
złoże
modelowanie przestrzenne
złoże kaolinu
wizualizacja
Opis:
This paper focuses on research within the project TE02000029 Competence Centre for Effective and Ecological Mining of Mineral Resources, granted by The Technology Agency of the Czech Republic, and, more specifically, on the research within its work package WP4 - Spatial modelling of mineral deposits. The focus of this work package is digital modelling of selected nonenergetic raw materials, which belong to the critical commodities, as defined by the European Union. For modelling these deposits, suitable mathematical procedures, based on study and reevaluation of archived data, are needed. One of the selected deposits is a kaolin deposit near the village Jimlíkov near the city Karlovy Vary. In this paper, we show a step-by-step procedure for creation, visualization and evaluation of a 3D model of the deposit. This methodology, along with our recently developed software allows a user to create a variant of this dynamic model for the same or similar types of deposits, enables rapid updating of these models when adding or changing the input data on the basis of new mining exploration or when changing modelling parameters such as using multiple variations interpolation parameters. Our methodology leads to a more advanced deposit evaluation, including adaptive estimates of the reserves based on the usability requirements we choose. In January 2017 our software was tried out in the company Sedlecký kaolin a. s. in Božičany and our dynamic model is fully applied in practice.
Článek popisuje část řešení projektu TE02000029 - Centrum kompetence efektivní a ekologické těžby nerostných surovin (CEEMIR) financovaného Technologickou agenturou ČR, přesněji výsledky řešení Work Package WP4 - Prostorové modelování ložisek nerostných surovin. Hlavním cílem WP4 je digitální modelování vybraných neenergetických surovin, které se řadí mezi kritické komodity EU. Pro modelování ložisek se využívají vhodné matematické postupy na základě studia a přehodnocení dat z archivních materiálů. Jedním z vybraných ložisek je ložisko kaolínu v okolí obce Jimlíkov na Karlovarsku. V článku jsou popsány jednotlivé kroky metodického postupu tvorby, vizualizace a zhodnocení 3D modelu tohoto ložiska. Tato metodika spolu s nově vyvinutým programovým vybavením umožňuje vytvářet variantní dynamické modely ložiska tohoto a obdobných typů, umožňuje rychlé aktualizace těchto modelů při doplnění nebo změně vstupních dat na základě prováděného těžebního průzkumu (případně i parametrů modelování - například použití více variant parametrů interpolace). Uplatnění popsaného metodického postupu vede ke komplexnímu zhodnocení ložiska včetně variantních odhadů zásob podle zadaných podmínek využitelnosti. V lednu 2017 proběhlo zaškolení a instalace software u Sedleckého kaolinu a. s. v Božičanech a dynamický model je tak plně využíván v praxi.
Źródło:
Systemy Wspomagania w Inżynierii Produkcji; 2017, 6, 4; 179-190
2391-9361
Pojawia się w:
Systemy Wspomagania w Inżynierii Produkcji
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Global existence for strong solutions of viscous Burgers equation. (1) The bounded case
Autorzy:
Unterberger, J.
Powiązania:
https://bibliotekanauki.pl/articles/206077.pdf
Data publikacji:
2017
Wydawca:
Polska Akademia Nauk. Instytut Badań Systemowych PAN
Tematy:
viscous Burgers equation
conservation laws
maximum principle
Schauder estimates
Opis:
We prove that the viscous Burgers equation (∂t−∆)u(t, x)+( u •∇)u(t, x) = g(t, x), (t, x) ∈ R+ × Rd (d ≥ 1) has a globally defined smooth solution in all dimensions provided the initial condition and the forcing term g are smooth and bounded together with their derivatives. Such solutions may have infinite energy. The proofdoes not rely on energy estimates, but on a combinationof the maximumprinciple and quantitative Schauder estimates. We obtain precise bounds on the sup norm of the solution and its derivatives, making it plain that there is no exponential increase in time. In particular, these bounds are time-independent if g is zero. To get a classical solution, it suffices to assume that the initial condition and the forcing term have bounded derivatives up to order two.
Źródło:
Control and Cybernetics; 2017, 46, 2; 109-136
0324-8569
Pojawia się w:
Control and Cybernetics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Surrogate and clinical endpoints for studies in peripheral artery occlusive disease: Are statistics the brakes?
Autorzy:
Waliszewski, Matthias W
Redlich, Ulf
Breul, Victor
Tautenhahn, Jörg
Powiązania:
https://bibliotekanauki.pl/articles/1393189.pdf
Data publikacji:
2017
Wydawca:
Index Copernicus International
Tematy:
peripheral artery occlusive disease
clinical endpoints
surrogate endpoints
biometric estimates
Opis:
Background: The aim of this review is to present the available clinical and surrogate endpoints that may be used in future studies performed in patients with peripheral artery occlusive disease (PAOD). Importantly, we describe statistical limitations of the most commonly used endpoints and offer some guidance with respect to study design for a given sample size. The proposed endpoints may be used in studies using surgical or interventional revascularization and/or drug treatments. Methods: Considering recently published study endpoints and designs, the usefulness of these endpoints for reimbursement is evaluated. Based on these potential study endpoints and patient sample size estimates with different non-inferiority or tests for difference hypotheses, a rating relative to their corresponding reimbursement values is attempted. Results: As regards the benefit for the patients and for the payers, walking distance and the ankle brachial index (ABI) are the most feasible endpoints in a relatively small study samples given that other non-vascular impact factors can be controlled. Angiographic endpoints such as minimal lumen diameter (MLD) do not seem useful from a reimbursement standpoint despite their intuitiveness. Other surrogate endpoints, such as transcutaneous oxygen tension measurements, have yet to be established as useful endpoints in reasonably sized studies with patients with critical limb ischemia (CLI). Conclusions: From a reimbursement standpoint, WD and ABI are effective endpoints for a moderate study sample size given that non-vascular confounding factors can be controlled.
Źródło:
Polish Journal of Surgery; 2017, 89, 2; 39-48
0032-373X
2299-2847
Pojawia się w:
Polish Journal of Surgery
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The usefulness of fair value estimates for financial decision making – a literature review
Użyteczność szacowania wartości godziwej dla podejmowania decyzji finansowej – analiza literatury
Autorzy:
Sapkauskiene, Alfreda
Orlovskij, Sergej
Powiązania:
https://bibliotekanauki.pl/articles/516306.pdf
Data publikacji:
2017
Wydawca:
Stowarzyszenie Księgowych w Polsce
Tematy:
Fair Value Accounting
Fair Value estimates
Fair Value hierarchy
relevance
reliability
faithful presentation
rachunkowość wartości godziwej
szacunki wartości godziwej
hierarchia wartości godziwej
istotność
wiarygodność
rzetelna prezentacja
Opis:
The objective of this discussion is to answer the fundamental question: ‘Are Fair Value estimates currently useful for financial decision making?’ Through a systematic review we analyse the qualitative secondary data from dedicated scientific articles, based on the relevance and reliability of Fair Value estimates, and find out that there are still ongoing problems with reliability of information mainly because of the managerial estimation process and the ‘human factor’ in general. We identify 3 problem areas that are closely interconnected: (1) the business entity, (2) auditing, and (3) financial regulators and accounting academics. Each area has its own set of challenges and several suggestions are given to improve the reliability and relevance of Fair Value estimates, but a lot of those propositions require dedicated attention from accounting academics, financial regulators, and standard-setters. All in all, there is a clear trend that the situation with Fair Value estimates (especially those of Level 3) has been improving recently, and Level 3 estimates can indeed be used in the current financial decision process, but with some level of scepticism.
Celem dyskusji naukowej jest znalezienie odpowiedzi na pytanie fundamentalne: „Czy szacowanie wartości godziwej jest użyteczne dla podejmowania decyzji finansowych?” Analiza wtórnych danych jakościowych z artykułów naukowych stanowiących o wiarygodności oraz poprawności doboru metod szacowania wartości godziwej pozwoliła nam ustalić, że wiarygodność tych szacunków może być zachwiana poprzez procesy zarządcze oraz czynnik ludzki. Zidentyfikowaliśmy trzy obszary problemowe, które są ze sobą ściśle powiązane: (1) jednostka biznesowa, (2) audyt, (3) regulacje finansowe i rachunkowość akademicka. Dla każdego obszaru wyznaczyliśmy wyzwania i sformułowaliśmy sugestie w celu poprawy wiarygodności szacunków wartości godziwej. Jednakże wiele z tych propozycji wymaga uwagi akademików z rachunkowości ustawodawców przepisów rachunkowości oraz standardów. Jasne jest, że można zauważyć trend poprawy jakości szacunków wartości godziwej (głównie na poziomie 3), jednakże 3. poziom może być użyty w procesie podejmowania bieżących decyzji finansowych, ale z pewną dozą sceptycyzmu
Źródło:
Zeszyty Teoretyczne Rachunkowości; 2017, 93(149); 163-173
1641-4381
2391-677X
Pojawia się w:
Zeszyty Teoretyczne Rachunkowości
Dostawca treści:
Biblioteka Nauki
Artykuł
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