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Non-GAAP Measures The Company uses non-GAAP financial measures, including income per diluted share excluding certain items affecting comparability (which are described below), as key measures for purposes of evaluating performance internally.
Comparability graphs have been largely discussed in the literature, mainly due to their connection with partial orders and because they are perfectly orderable graphs and more generally, perfect graphs.
Explaining the issues behind the lack of consistency and comparability emerging from the study the firm identified four key themes.
Perhaps a matrix approach should be applied to comparability based on identifiable and relevant factors.
It is simply that the size of the associated uncertainties approach comparability with the actual result in the region of LoD.
Although the cost impact sometimes can be mitigated by arcane techniques such as demonstrating the comparability of benefits through an actuarial analysis or offsetting the other employer's contributions against the amount otherwise due under the PC's plan, such approaches can be cumbersome and subject to some uncertainty.
The problem of the nature of comparability is rendered more acute by the shift of comparative literature from a Eurocentric to a global discipline, though that may not appear to be the case.
When tests are modified to accommodate visual, hearing, motor, or other handicaps, questions are raised about the comparability of the modified and regular instruments and about the meaning of the resulting scores.
Adjusted for exchange rate effects and items affecting comparability operating income increased by 7 percent or by approximately SEK 50m.
Operating profit, excluding items affecting comparability, rose 6% (a decrease of 2% excluding currency translation effects) to SEK 869m ($103 million).
Capacity building activities will cover, but may not necessarily be limited to the following:application of the arms length principle, comparability, transfer pricing methods, comparability analysis, identification and understanding of common transfer pricing risks, desk audit techniques, documentation reviews, several case studies and practical interactive examples.