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The current round centres on "finite-risk" reinsurance, which can help insurers, especially, smooth reported profits inappropriately.
Those rules stemmed from what were seen as abuses in a previous era, as banks used loan loss reserves to smooth reported profits.
The issue will not go away: if anything, finite-risk reinsurance may spur questions about other methods that companies use to smooth reported earnings as well as about banks' or insurers' duty to see that counterparties use their products legally.
Nonetheless, the standard deviation appears to be smaller for reported balances in many cantons, suggesting that AD is effectively used to smooth reported balances.
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In each section, all analyzed signals (e.g. ChIP-data and controls) are smoothed reporting the mean over small windows (typically +/- 5 bp).
Also we recorded pursuit from 2 healthy subjects in our laboratory using the same setup as for the subjects of the EMDR; their results confirmed the rates of CUS and the gain of smooth pursuit reported in the study of Friedman et al. (1992): 0.85±0.30 (mean/SD) CUS per second; the mean gain of smooth pursuit component was 0.93±0.05.
The scale of smoothing (on depth or time), the number of specimens/strata used for the averaging or smoothing of each value (N specimens), and the method of averaging or smoothing are reported (for directions: Dir. Smoothing Type ID; for relative paleointensity: RPI Smoothing Type ID).
Drivers reported smooth trips except for congestion in major cities.
According to a report issued by a law firm retained by the board, Freddie Mac executives approved transactions whose purpose was to smooth growth of reported earnings at the company.
This extends the smooth walled model reported by Patel et al. (2007) to incorporate a simplified Tresca wall friction condition.
They analyzed observations from Europe's Infrared Space Observatory (ISO) and found that the emission bands are made up of a forest of sharp peaks--more characteristic of a family of molecules than of solids, which would show up as wide, smooth bands, they reported at the ISO Workshop on Analytical Spectroscopy last week in Madrid, Spain.
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