54 resultados para Accounting and financial information
Consumers' price knowledge and price information search for non-durable products in grocery shopping
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The concept of strategic entrepreneurship has received increased attention over the past ten yeras. Viewed as the intersection of entrepreneurship and strategy this field of research is populated by conceptual studies which focus mainly on the nature and perceived benefits of strategic entrepreneurship. Similarly the study of entrepreneurship in a public sector context has gained increasing support in recent years but also remains underexplored. To address these gaps this thesis considers : what are the underlying elements and financial implications of strategic entrepreneurship in New Zealand's state-owned enterprises, New Zealand's SOE sector comprising 17 government-owned,commercially focused organisations, is considered to be a prime subject for this research. Well known for their implementation of new public management, many New Zealand SOEs have also been publicly recognised as both innovative and entrepreneurial. The research question is addressed by first developing a preliminary framework of strategic entrepreneurship from literature on entrepreneurhsip and strategy. The framework is then examined in the context of case studies on activity.
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We demonstrate a modification of the algorithm of Dani et al for the online linear optimization problem in the bandit setting, which allows us to achieve an O( \sqrt{T ln T} ) regret bound in high probability against an adaptive adversary, as opposed to the in expectation result against an oblivious adversary of Dani et al. We obtain the same dependence on the dimension as that exhibited by Dani et al. The results of this paper rest firmly on those of Dani et al and the remarkable technique of Auer et al for obtaining high-probability bounds via optimistic estimates. This paper answers an open question: it eliminates the gap between the high-probability bounds obtained in the full-information vs bandit settings.
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Investigates the use of temporal lip information, in conjunction with speech information, for robust, text-dependent speaker identification. We propose that significant speaker-dependent information can be obtained from moving lips, enabling speaker recognition systems to be highly robust in the presence of noise. The fusion structure for the audio and visual information is based around the use of multi-stream hidden Markov models (MSHMM), with audio and visual features forming two independent data streams. Recent work with multi-modal MSHMMs has been performed successfully for the task of speech recognition. The use of temporal lip information for speaker identification has been performed previously (T.J. Wark et al., 1998), however this has been restricted to output fusion via single-stream HMMs. We present an extension to this previous work, and show that a MSHMM is a valid structure for multi-modal speaker identification
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A line of information and information literacy research has emerged that has a strong focus on information experience. Strengthened understanding, profiling and theorising of information experience as a specific domain of interest to information researchers is required. A focus on information experience is likely to have a major influence on the field, drawing attention to interpretive and experiential forms of research.
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Purpose - During multitasking, humans handle multiple tasks through task switching or engage in multitasking information behaviors. For example, a user switches between seeking new kitchen information and medical information. Recent studies provide insights these complex multitasking human information behaviors (HIB). However, limited studies have examined the interplay between information and non-information tasks. Design/methodology/approach - The goal of the paper was to examine the interplay of information and non-information task behaviors. Findings - This paper explores and speculates on a new direction in HIB research. The nature of HIB as a multitasking activity including the interplay of information and non-information behavior tasks, and the relation between multitasking information behavior to cognitive style and individual differences, is discussed. A model of multitasking between information and non-information behavior tasks is proposed. Practical implications/limitations - Multitasking information behavior models should include the interplay of information and non-information tasks, and individual differences and cognitive styles. Originality/value - The paper is the first information science theoretical examination of the interplay between information and non-information tasks. © Emerald Group Publishing Limited.
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A new relationship type of social networks - online dating - are gaining popularity. With a large member base, users of a dating network are overloaded with choices about their ideal partners. Recommendation methods can be utilized to overcome this problem. However, traditional recommendation methods do not work effectively for online dating networks where the dataset is sparse and large, and a two-way matching is required. This paper applies social networking concepts to solve the problem of developing a recommendation method for online dating networks. We propose a method by using clustering, SimRank and adapted SimRank algorithms to recommend matching candidates. Empirical results show that the proposed method can achieve nearly double the performance of the traditional collaborative filtering and common neighbor methods of recommendation.
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This paper outlines a novel approach for modelling semantic relationships within medical documents. Medical terminologies contain a rich source of semantic information critical to a number of techniques in medical informatics, including medical information retrieval. Recent research suggests that corpus-driven approaches are effective at automatically capturing semantic similarities between medical concepts, thus making them an attractive option for accessing semantic information. Most previous corpus-driven methods only considered syntagmatic associations. In this paper, we adapt a recent approach that explicitly models both syntagmatic and paradigmatic associations. We show that the implicit similarity between certain medical concepts can only be modelled using paradigmatic associations. In addition, the inclusion of both types of associations overcomes the sensitivity to the training corpus experienced by previous approaches, making our method both more effective and more robust. This finding may have implications for researchers in the area of medical information retrieval.
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Purpose – The aim of this study is to elicit accountants’ perceptions regarding corporate social and environmental accounting and reporting practices in a developing country such as Bangladesh. Design/methodology/approach – Members of the Institute of Chartered Accountants of Bangladesh (ICAB) were surveyed to determine their perceptions on issues pertaining to social and environmental accounting and reporting practices in Bangladesh. Findings – Whilst the findings show that accountants have positive attitudes toward corporate social and environmental accounting, progress is limited, with the absence of ICAB in making any noticeable effort to develop such practices. Research implications – Unlike prior studies, the implications of this study suggest that without international influence, it is less likely that institutional forces in Bangladesh (ICAB and the government) would be effective in dealing with social and environmental accounting and reporting issues. Originality/value – While prior studies advocate proactive roles of the accounting profession, this study argues that proactive roles are less likely to prevail in the context of Bangladesh without direct intervention from institutional and regulatory authorities in the international arena.
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Music and dance are art forms that involve a full mind-body experience, integrating the cognitive, affective and kinesthetic domains. To engage in creating music and dance is to use information to express oneself and communicate. In this chapter I explore the information experience of two distinct groups: those who compose music for an audience, and those who dance socially with a partner. For the composer, information sources can be a stimulus for creation. Sounds, feelings, moods, images, ideas and life experiences can trigger a creative idea. These ideas are shaped by existing musical styles and structures, and by the composer’s personal aesthetic. The intention of the composer is to communicate their expressive ideas to an audience. For the social dancer, information sources are those used to communicate with a partner. There is no intention to perform for an audience. A social dancer aims to express the music and style of the dance while creating a strong connection with their partner. Information sources include the music, the partner’s body, the emotions generated by the dance, the position of other couples on the floor and the feeling of the floor. Use of information in the arts is an under-researched experience. Most information studies are based on the assumption that information is documentary and codified. Subjective and affective information is rarely recognised and legitimised. Information-as-it-is-experienced through creative practice such as music and dance is holistic in acknowledging mind, body and spirit as well as traditional documentary forms of information. This chapter draws on empirical research to illustrate experiencing information as creating and expressing.
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This paper reviews the growing influence of human rights issues on land rights, administration, management and tenure. In the last few decades, attention focussed on integrating economic and environmental considerations to achieve sustainable land use. The World Trade Organisation began in 1995. As a condition of membership, nations undertook legislative programmes aimed at reducing price distortions and barriers to international trade. Reducing trade barriers has direct effects on agricultural production as a major land use. Similarly, as signatories to the 1992 Rio Declaration, nations undertook caring for and reporting on the state of the environment. However, quality of life is also an issue in deciding what is sustainable development. The Universal Declaration of Human Rights, proclaimed in 1948, provided a framework for a series of international human rights conventions. These conventions now influence national legislative programmes. The purpose of this paper is to review some of the implications of human rights on rights in land and the production and use of spatial information.
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With the increasing popularity and adoption of building information modeling (BIM), the amount of digital information available about a building is overwhelming. Enormous challenges remain however in identifying meaningful and required information from a complex BIM model to support a particular construction management (CM) task. Detailed specifications of information required by different construction domains and expressive and easy-to-use BIM reasoning mechanisms are seen as an important means in addressing these challenges. This paper analyzes some of the characteristics and requirements of component-specific construction knowledge in relation to the current work practice and BIM-based applications. It is argued that domain ontologies and information extraction approaches, such as queries could significantly bring much needed support for knowledge sharing and integration of information between design, construction and facility management.