A comparative review of skill assessment: performance, prediction and profiling

The assessment of chess players is an increasingly attractive opportunity and an unfortunate necessity. The chess community needs to limit potential reputational damage by inhibiting cheating and unjustified accusations of cheating: there has been a recent rise in both. A number of counter-intuitive discoveries have been made by benchmarking the intrinsic merit of players’ moves: these call for further investigation. Is Capablanca actually, objectively the most accurate World Champion? Has ELO rating inflation not taken place? Stimulated by FIDE/ACP, we revisit the fundamentals of the subject to advance a framework suitable for improved standards of computational experiment and more precise results. Other domains look to chess as the demonstrator of good practice, including the rating of professionals making high-value decisions under pressure, personnel evaluation by Multichoice Assessment and the organization of crowd-sourcing in citizen science projects. The ‘3P’ themes of performance, prediction and profiling pervade all these domains.

All for the good

The Guise of the Good thesis has received much attention since Anscombe's brief defence in her book Intention. I approach it here from a less common perspective - indirectly, via a theory explaining how it is that moral behaviour is even possible. After setting out how morality requires the employment of a fundamental test, I argue that moral behaviour involves orientation toward the good. Immoral behaviour cannot, however, involve orientation to evil as such, given the theory of evil as privation. There must always be orientation to good of some kind for immorality even to be possible. Evil can, nevertheless, be intended, but this must be carefully understood in terms of the metaphysic of good and evil I set out. Given that metaphysic, the Guise of the Good is a virtual corollary.

The chaotic frequency hopping signals for MIMO radar

In multiple-input multiple-output (MIMO) radar systems, the transmitters emit orthogonal waveforms to increase the spatial resolution. New frequency hopping (FH) codes based on chaotic sequences are proposed. The chaotic sequences have the characteristics of good encryption, anti-jamming properties and anti-intercept capabilities. The main idea of chaotic FH is based on queuing theory. According to the sensitivity to initial condition, these sequences can achieve good Hamming auto-correlation while also preserving good average correlation. Simulation results show that the proposed FH signals can achieve lower autocorrelation side lobe level and peak cross-correlation level with the increasing of iterations. Compared to the LFM signals, this sequence has higher range-doppler resolution.

Study of optimization for cooperative motion between two humans in mutual tracking

Verbal communication is essential for human society and human civilization. Non-verbal communication, on the other hand, is more widely used not only by human but also other kind of animals, and the content of information is estimated even larger than the verbal communication. Among the non-verbal communication mutual motion is the simplest and easiest to study experimentally and analytically. We measured the power spectrum of the hand velocity in various conditions and clarified the following points on the feed-back and feed- forward mechanism as basic knowledge to understand the condition of good communication.

Accounting as interpretive framing

The study furthers our understanding of the persuasive and constructive aspects of accounting information. We consider it as a process of ‘interpretive framing’ in the quest for legitimacy - an attempt to justify decisions and excuse mistakes. We base our theoretical discussion on the premise that the picture reported by accounting information is an example of institutional reality and thus mediated by the social contexts in which it is constructed and interpreted. Accounting information is a matter of ‘the interpretation of interpretations’ - the provision of accounting information, which is already a result of a competitive interplay among prior interpretations of certain aspects of our economic phenomena, undergoes further interpretation by the recipients of that information. This notion applies equally to narratives and numbers. We challenge notions of rigor, accuracy and objectivity assigned to quantification in accounting and posit that numbers can be an even more powerful rhetorical device due to their image of being rational and ‘rhetoric free’. We illustrate our theoretical propositions presenting explicit references to the constructive and rhetorical aspects of financial reporting from Pacioli and his times (late 15th century) to the recent regulatory developments of FASB/IASB in 2013, i.e. from the rhetoric of double entry book-keeping to the rhetoric of 'fair value’. We acknowledge, building on these theoretical foundations, the inherent subjectivity of accounting information (influenced by perceptions and interests) without entirely denying however its informative functions. We illustrate the practical implications of this, in a situation where “shared and socially accepted” perceptions may be the nearest we can get to anything resembling a faithful representation of economic reality. The paper contributes to a broader understanding of how accounting information can be viewed as a social and humanistic construction, and challenges taken-for-granted assumptions about impartiality, neutrality and rationality in regard to the process.

Shadow lines in the arithmetic of elliptic curves

Let E/Q be an elliptic curve and p a rational prime of good ordinary reduction. For every imaginary quadratic field K/Q satisfying the Heegner hypothesis for E we have a corresponding line in E(K)\otimes Q_p, known as a shadow line. When E/Q has analytic rank 2 and E/K has analytic rank 3, shadow lines are expected to lie in E(Q)\otimes Qp. If, in addition, p splits in K/Q, then shadow lines can be determined using the anticyclotomic p-adic height pairing. We develop an algorithm to compute anticyclotomic p-adic heights which we then use to provide an algorithm to compute shadow lines. We conclude by illustrating these algorithms in a collection of examples.

Accrual-based and real earnings management before and after IFRS adoption: the case of Greece

Purpose – The purpose of this study is to examine the use of accrual-based vs real earnings management (EM) by Greek firms, before and after the mandatory adoption of International Financial Reporting Standards (IFRS). The research is motivated by the fact that past studies have indicated the existence of significant levels of EM for Greece in particular before IFRS. Design/methodology/approach – Accrual-based earnings management (AEM) is examined by assessing performance-adjusted discretionary accruals, while real earnings management (REM) is defined in terms of abnormal levels of production costs, discretionary expenses, and cash flows from operations, for a three-year period before and after the adoption of IFRS in 2005. Findings – The authors find evidence on a statistically significant shift from AEM to REM after the adoption of IFRS, indicating the replacement of one form of EM with the other. Research limitations/implications – The validity of the results depends on the ability of the empirical models used to efficiently capture the existence of AEM and REM. Practical implications – IFRS adoption aims to improve accounting quality, especially in countries with high need for such an improvement; however, the tendency to substitute one form of EM with another highlights unintended consequences of IFRS adoption, which do not improve the informational content of financial statements if EM continues under different forms. Originality/value – Under the expectation that IFRS adoption should lead to improvements in accounting quality, this study examines whether IFRS actually led to a reduction of EM practices for a country with exceptionally high levels of EM before IFRS, by accounting for all possible forms of EM.

Kazakhstan: long-term economic growth and the role of the oil sector

This study combines a narrative and modelling framework to analyse the development of Kazakhstan’s oil sector since its takeoff following separation from the USSR. As in the case of other emerging or transitional countries with large natural resource endowments, a key question is whether the exploitation of the natural resource is a benefit to longer term economic development: is it a curse, a blessing – or neither? Narrative evidence suggests that the establishment of good governance, in terms of institutions and policies, provides a background to sound long-term development, especially if combined with the development of sectors outside the natural resource sector, for example diversification into manufacturing and services, often through attracting FDI. The narrative is supported by econometric modelling of the relationship between domestic output, overseas output and exports of oil, which finds in favour of a sustained positive effect of oil exports on GDP. The model then provides a basis for projection of the growth in GDP given a consensus view of likely developments in the oil price.

“Pussy cat, pussy cat where have you been..?” Evaluating the use of stable isotopes, radiogenic isotopes and trace elements for investigating the ecology of Panthera leo

1. Understanding the behaviour and ecology of large carnivores is becoming increasingly important as the list of endangered species grows, with felids such as Panthera leo in some locations heading dangerously close to extinction in the wild. In order to have more reliable and effective tools to understand animal behaviour, movement and diet, we need to develop novel, integrated approaches and effective techniques to capture a detailed profile of animal foraging and movement patterns. 2. Ecological studies have shown considerable interest in using stable isotope methods, both to investigate the nature of animal feeding habits, and to map their geographical location. However, recent work has suggested that stable isotope analyses of felid fur and bone is very complex and does not correlate directly with the isotopic composition of precipitation (and hence geographical location). 3. We present new data that suggest these previous findings may be atypical, and demonstrate that isotope analyses of Felidae are suitable for both evaluating dietary inputs and establishing geo-location as they have strong environmental referents to both food and water. These data provide new evidence of an important methodology that can be applied to the family Felidae for future research in ecology, conservation, wildlife forensics and archaeological science.