The company would produce a single set of accounts and its worldwide profits would then be apportioned using a formula that takes in assets, sales and other measures in each jurisdiction.
The drivers of land use change were identified and apportioned using stochastic models based on unbiased recursive partitioning method embracing the conditional inference tree (CIT) and random forest (RF) with a focus on cropland and urban land.
The PM10 mass, elemental composition and the water soluble inorganic ions were quantified and seven sources were identified and apportioned using the positive matrix factorization: sea spray, aged sea salt, mineral dust, mixed combustions, road traffic, secondary sulfate and secondary nitrate.
Costs were apportioned using the apportionment criteria described in Table 1, in some cases via an intermediate cost centre.
Variation in resting and net metabolic rate was apportioned using general linear modelling (GLM) between duck identity (fixed factor), body mass and load mass (covariates).
First, costs were estimated and apportioned using an activity-based approach reflecting actual resource use (UNAIDS 2000, 2011); second, overhead service centre costs were allocated to supporting, intermediate and direct service centres.
