Restaurant Brands said it changed its accounting standards at the start of the year to reflect
a change in the timing of franchise fee revenue and other items.
The most significant changes of this adoption that affect comparability of our results of operations between 2018 and 2017 include
a change in the timing of franchise fee revenue recognition and the reflection of advertising fund contributions and expenses.
Actual results could differ materially from those expressed in or implied by the forward - looking statements contained in this release because of a variety of factors, including conditions to, or
changes in the timing of, proposed real estate and other transactions, prevailing interest rates and non-recurring charges, store closings, competitive pressures from specialty stores, general merchandise stores, off - price and discount stores, manufacturers» outlets, the Internet, mail - order catalogs and television shopping and general consumer spending levels, including the impact of the availability and level of consumer debt, the effect of weather and other factors identified in documents filed by the company with the Securities and Exchange Commission.
Given
the change in timing of the half - yearly sales and the pre-GST surge in spending, retail sales are likely to have been temporarily weaker in July.
However, it's hard to interpret the data flow in January and February because of
the changes in the timing of the Lunar New Year.
Retail sales rose by 2.7 per cent in January and, although this may have partly reflected
a change in the timing of consumer spending around year end, the stronger January level was broadly maintained in February and March.
I completely blame it on the governmental parties for a lack of wisdom on how to implement
change in times of crisis.
«
Changes in timing of maturity can change the style of wine that is produced,» said Leanne Webb, lead author of the study and a research fellow at the Commonwealth Scientific and Industrial Research Organisation (CSIRO), Australia's national science agency.
... There are interesting, nonintuitive processes that can occur due to
changes in the timing of spring.»
Deep lakes warm very slowly in the spring, and small changes in water temperature at the end of winter can lead to large
changes in the timing of summer stratification for these lakes.
A change in the time of year when most snow falls could lead to biases in temperature reconstruction, says Sime, whose team reports its findings in Nature.
Eric Post, a Penn State University professor of biology, and Jeffrey Kerby, a Penn State graduate student, have linked the melting of Arctic sea ice with
changes in the timing of plant growth on land, which in turn is associated with lower production of calves by caribou in the area.
Changes in the timing of snowmelt and streamflow in Colorado: a response to recent warming.
A methodology for investigating trends in
changes in the timing of the fire season with applications to lightning - caused forest fires in Alberta and Ontario, Canada.
Some of the discontinuities (which can be of either sign) in weather records can be detected using jump point analyses (for instance in the new version of the NOAA product), others can be adjusted using known information (such as biases introduced because
changes in the time of observations or moving a station).
The same laws of science that govern — or empower — our advanced technology also underlie
changes in time of astronomical systems.
In the paper, published by the National Bureau of Economic Research (NBER), West and his colleagues Markus Nagler and Marc Piopiunik analyzed how selection into the teaching profession
changes in times of recession.
Timothy G. Kremer, the executive director of the New York State School Boards Association, said that even as he finds a lot to like in the package, he sees a paradox in pursuing such ambitious
changes in a time of fiscal distress.
Next in importance to this increase in the proportion of women with at least two children was
the change in the timing of births.
This is because mortgage and auto loan balances tend to undergo fewer
changes in times of trouble — and thus provide fewer clues into the future — than credit card balances.
Dylan Gauthier is a Brooklyn - based artist whose research - based and collaborative practice is centered on experiences of nature, architecture, landscape, and social
change in a time of ecological crisis.
Notice the way
the change in the time of day, weather, or angle of the sun affect your perception.
Some of the discontinuities (which can be of either sign) in weather records can be detected using jump point analyses (for instance in the new version of the NOAA product), others can be adjusted using known information (such as biases introduced because
changes in the time of observations or moving a station).
High - frequency associations (not shown here) remain strong throughout the whole record, but average density levels have continuously fallen while temperatures in recent decades have risen... As yet, the reason is not known, but analyses of time - dependent regional comparisons suggest that it is associated with a tendency towards loss of «spring» growth response (Briffa et al., 1 999b) and, at least for subarctic Siberia, it may be connected with
changes in the timing of spring snowmelt (Vaganov et al., 1999).
«We really need to know the mechanisms before we can establish any cause and effect,» said Terry Root, a Stanford University biologist who last month published a paper linking
changes in timing of migration, and reproduction in hundreds of plant and animal species, to global warming.
Precession refers to
changes in the time of the year when the Earth is closest to the Sun, with quasi-periodicities of about 19,000 and 23,000 years.
Christy did finally note that his paper with Watts is «ongoing» and incomplete, mentioning one of the many fundamental flaws in their preliminary paper - its failure to account for
changes in time of day temperature station readings:
We argue that this may reflect a climate - driven evolutionary
change in the timing of spring migration.»
Changes in the timing of the migratory activities of some temperature - sensitive bird species correlate with climate change - related temperature changes.
Or it might be due to some factor unique to the 20th century, such as
changes in the timing of the snow melt, in which case it will not affect reconstructions.
Scientists have also had to correct for a drastic
change in the time of day temperatures were recorded (for whatever reason, past temperatures were recorded in the afternoon, but are now often collected in the morning).
There was also a systematic
change in the time of day at which observations were being made.
Langcake finds that one study deducing warming from
changes in the timing of the seasons fails to prove these variations are caused by CO2 build - up and is too narrowly focused on CO2 to the exclusion of other atmospheric compounds.
Which means that all the other regional changes in the Northwest noted in the NCA — wildfires, insect outbreaks,
changes in the timing of stream flow, etc. — are also largely a result of influences other than human - caused climate change.
If we complain about changes to instruments, we have to complain obout
changes in time of observation.
I'm pretty sure MMTS would have TOBS issues if there was
a change in the time of observations.
The intermediate (TOB) data has been adjusted for
changes in time of observation such that earlier observations are consistent with current observational practice at each station.
And if it is adjustment, then which adjustment — adjusting for e.g.
a change in time of observation is definitely a valid thing to do.
For example,
changes in time of observation, adjustment for a move of a station that was previously sited next to a heat source to a better location (that now allows the station to be classed as Class 1 or 2), switch to a different temperature measurement device or system, etcetera, could explain why smaller classes of raw data don't track well with the overall trend calculated from homogenized station trend data.
Biases for
changes in time of observation should have been foreseeable back then; after all, they had scientists too.
Changes in the timing of the sea ice minimum extent are especially important because more of the sun's energy reaches Earth's surface during the Arctic summer than during the Arctic winter.
Changes in the timing of biological events are of particular concern because of a potential disconnect between migrants and their food resources if the phenology of each advances at different rates (Inouye et al., 2000; Root et al., 2003; Visser et al., 2004).
About half of that increase was due to information obtained about station moves (mostly from cities to airports where conditions were generally cooler), the other half from
changes in the time of observation (mostly as a consequence of a concerted effort to transition to a uniform time of observation for a whole network of stations).
There are numerous studies of phenology (study of the timing of periodic biological / ecological events) that demonstrate damage to specific species and ecosystems, because of
changes in the timing of migration, reproduction, and arrival of prey species.
I am not well versed in history but it appears that the world must have been warmer (volcanoes ect) and water levels much higher due to climate
change in the time of Noah, the result his Ark grounded on mount Ararat.
To fail to take into account the adverse tax consequences occasioned by
a change in the timing of their receipt would be to restrict a person from realizing the full benefit of the damages awarded in a wrongful dismissal case.
That plan or blueprint has
changed in these times of recession.
Not exact matches
Private and foreign investors could be forgiven for having concerns over investing
in the country at a
time of economic and societal
change.
«She lived, as we all have lived, too many years
in a culture broken by brutally powerful men,» she said, and her words sparked emotions
of anger and, at the same
time, the motivation to fight for
change.
Design trends
change quickly, and
in the span
of a decade or two, the fonts, colors and shapes that seemed cool at the
time could be laughed at
in the modern era as nostalgic leftovers.