In response to “the broad and evolving application of the definition of a derivative,” FASB issued an Accounting Standards ...

The Financial Accounting Standards Board (FASB) has issued an Accounting Standards Update (ASU) aimed at refining derivative ...

The Financial Accounting Standards Board issued an accounting standards update to address stakeholder concerns about the ...

First-order derivatives: n additional function calls are needed. Second-order derivatives based on gradient calls, when the "grd" module is specified (Dennis and Schnabel 1983): n additional gradient ...

In recent years, research and development on quantum computers has made considerable progress. Quantum chemical calculations for electronic structures of atoms and molecules are attracting great ...

This is a preview. Log in through your library . Abstract We consider the optimization of smoothing parameters and variance components in models with a regular log likelihood subject to quadratic ...