Brennan, Niamh; Gray, S. J.(Asian Academy of Management (AAM) and Penerbit Universiti Sains Malaysia, 2005)
This paper comprises a review of the literature on materiality in accounting. The paper starts by examining the context in which materiality is relevant, and the problems arising from applying the concept in practice. ...
Whelan, Ciara(Statistical and Social Inquiry Society of Ireland, 2003)
There is a long history of mapping market structure into market power in economic analysis. This paper addresses the validity of this principle for both homogenous and differentiated products industries. While mapping ...
This paper tests for a number of survey effects in the elicitation of expenditure items. In
particular we examine the extent to which individuals use features of the expenditure question
to construct their answers. We ...
This paper is primarily an attempt to estimate econometric demand equations for beer and spirits in Ireland, but it is hoped that it also sheds light on some of the general considerations involved in empirical demand ...
In this paper we investigate the profitability of evolved technical trading rules when controlling for data-mining bias. For the first time in the evolutionary computation literature, a comprehensive test for a rule’s ...
Profit forecasts are rarely disclosed in the UK except in prospectuses, circulars and during takeover bids. There are few regulations governing the content of profit forecasts. Under stock exchange rules these forecasts ...
Trading-rule representation is an important factor to consider when designing a quantitative trading system. This study implements a trading strategy as a rule-based policy. The result is an intuitive human-readable format ...
Kelleher, Sinéad(University College Dublin. School of Economics, 2012-09)
Rules of Origin (RoO) are essential components of any preferential trade agreement
(PTA) short of a full customs union. The recent proliferation of PTAs has led to increased
interest in the effects of RoO with empirical ...
Standards and engineering codes rule design, construction and operation of chemical plant equipments to ensure reliability and safety. In this paper, we exploit knowledge-based methodologies and technologies to guarantee ...