Accounting narrative evaluation: using texture as a measure of quality

This paper applies a texture-based approach to evaluating accounting narratives. We employ the texture index created by Sydserff and Weetman (1999) as it is purported to evaluate narratives more accurately than previous methods. Not enough emphasis has been placed on the utilisation of linguistic tools in the accounting context. We see that a rigorous test serves the accountability function and may contribute positively to investor protection and confidence. We support the contention that improving narrative evaluation will help increase the quality of accounting narratives as they are presented in corporate annual reports. Quality for purpose of this paper is defined as a function of readability and understandability. These characteristics are considered essential for informed investment decision-making. We focus on the usefulness of the texture index in determining an appropriate measure of both readability and understandability by applying the texture index to a sample of corporate annual reports. Our results show conditional support for the use of the texture index as a viable alternative to readability tests.

Emotional intelligence and teaching situations : development of a new measure

This article reports on the development of a new measure entitled: Reactions to Teaching Situations to indicate levels of emotional intelligence among beginning teachers. This article discusses the concept of emotional intelligence and defends the development of such a measure specifically related to the situations in the teaching environment, an environment where emotional intelligence is considered to influence a teachers' thoughts and actions. The measure was found to have acceptable reliability and a range of individual differences was reported. Gender differences were found where female teachers reported greater likelihood of demonstrating emotional intelligence compared to male teachers. There was partial support for the four branch model of emotional intelligence. The discussion includes some projections for these findings and for the use of this measure with more experienced teachers.

A grid-based index method for time warping distance

Recently DTW (dynamic time warping) has been recognized as the most robust distance function to measure the similarity between two time series, and this fact has spawned a flurry of research on this topic. Most indexing methods proposed for DTW are based on the R-tree structure. Because of high dimensionality and loose lower bounds for time warping distance, the pruning power of these tree structures are quite weak, resulting in inefficient search. In this paper, we propose a dimensionality reduction method motivated by observations about the inherent character of each time series. A very compact index file is constructed. By scanning the index file, we can get a very small candidate set, so that the number of page access is dramatically reduced. We demonstrate the effectiveness of our approach on real and synthetic datasets.

A linkage measure framework for the real estate sector

Linkage is one of the most important factors for gaining competitive advantage. Information on linkages is essential to understanding the structure of an economy, which is in turn important in formulating industry policies and business strategies. The hypothetical extraction method is used to measure the linkages by extracting a sector hypothetically from an economic system in the literature. In the previous research, however, the internal linkage (linkage within a sector) and sectoral linkages (linkage between two specific sectors) are ignored, and there is not a comprehensive framework to measure the linkages of a specific sector. Using the recently published Organisation for Economic Co-operation and Development input-output database at constant prices, this paper aims to resolve these two shortcomings and thereby propose a linkage measure framework to explore the linkages between the real estate sector and other sectors from a new angle. The relative and absolute linkages are termed and the total, backward, forward, internal and sectoral linkage indicators are formulated to investigate the linkages of the real estate sector from all directions. Empirical results show an increasing trend of these linkages, which confirms the increasing role of the real estate sector with economic maturity over the examined period. This framework also can be employed in other sectors.

Development of a condition-specific measure of quality of life for children with cerebral palsy: empirical thematic data reported by parents and children

Background: Although there is increasing recognition that quality of life (QOL) and health-related quality of life (HRQOL) are important outcome variables in clinical trials for children with cerebral palsy, there are substantial limitations in existing measures of QOL. This study identify themes of QOL for children with cerebral palsy and their parents to guide the development of a new condition-specific QOL scale. Methods: A qualitative study of parent and child views on QOL composition was conducted, using a grounded theory framework. Families participated in semistructured interviews on QOL until thematic saturation was reached (n = 28 families). Results: Overall, 13 themes emerged from the interviews: physical health, body pain and discomfort, daily living tasks, participation in regular physical and social activities, emotional well-being and self-esteem, interaction with the community, communication, family health, supportive physical environment, future QOL, provision of, and access to services, financial stability, and social well-being. Conclusions: Research with parents and children with cerebral palsy, representative of severity across the disease spectrum and socio-economic status, reinforced and expanded on the traditional themes that have underpinned QOL measurement development. This has implications not only for the development of a new QOL scale for children with cerebral palsy, but also for clinical interventions and community care management.

A similarity search algorithm to predict protein structures

Accurate prediction of protein structures is very important for many applications such as drug discovery and biotechnology. Building side chains is an essential to get any reliable prediction of the protein structure for any given a protein main chain conformation. Most of the methods that predict side chain conformations use statistically generated data from known protein structures. It is a computationally intractable problem to search suitable side chains from all possible rotamers simultaneously using information of known protein structures. Reducing the number of possibility is a main issue to predict side chain conformation. This paper proposes an enumeration based similarity search algorithm to predict side chain conformations. By introducing “beam search” technique, a significant number of unrelated side chain rotamers can easily be eliminated. As a result, we can search for suitable residue side chains from all possible side chain conformations.

The relationship between national income and health : a new measure applied to Bangkok

The importance of good health of a population is crucial when determining social welfare. A new health-adjusted national income indicator that explores the relationships between economic growth, health and social welfare in Bangkok, Thailand from 1975 to 1999 is applied. This new approach to social welfare analysis is based on normative social choice theory, cost–benefit and systems analysis and is called (new)3 welfare economics. This paper argues that traditional measures of welfare, such as national income, fail to reflect accurately the impact of health on social welfare.

A measure of 'high commitment organisation' performance values in sport management professionals and sport organisations

Many organizations have realized the growing importance of adopting a 'High Commitment Organization' (HCO) approach with a focus on shared values to assist them in meeting their competitive challenges. A survey questionnaire based on the McDonald and Gandz (1992) list of values, employing confirmatory and principal components analyses was used to create scales to (a) explore the importance the sport management professional placed on those values, (b) explore the individual's perception of the importance placed on those values by their employing organization, (c) to compare these hierarchies with the values of the HCO, and (d) to measure the extent of value congruence. Three clear sets of values emerged: Development / Adhocracy (D/A) Values, Humanistic / Clan (H/C) Values and Conformity / Hierarchy (C/H) Values. Findings indicate significant differences between sport management professionals' values and those of their organizations. Employees placed higher importance on (D/A) and (H/C) Values than their organizations, while Sport organizations placed higher importance on (C/H) Values than their employees. There is stronger support by individuals than organizations for the values underpinning the HCO approach. These levels of individual - organizational value incongruence have implications for individual job satisfaction, motivation and organizational effectiveness.

Web page clustering : a hyperlink-based similarity and matrix-based hierarchical algorithms

This paper proposes a hyperlink-based web page similarity measurement and two matrix-based hierarchical web page clustering algorithms. The web page similarity measurement incorporates hyperlink transitivity and page importance within the concerned web page space. One clustering algorithm takes cluster overlapping into account, another one does not. These algorithxms do not require predefined similarity thresholds for clustering, and are independent of the page order. The primary evaluations show the effectiveness of the proposed algorithms in clustering improvement.

Utilizing hyperlink transitivity to improve web page clustering

The rapid increase of web complexity and size makes web searched results far from satisfaction in many cases due to a huge amount of information returned by search engines. How to find intrinsic relationships among the web pages at a higher level to implement efficient web searched information management and retrieval is becoming a challenge problem. In this paper, we propose an approach to measure web page similarity. This approach takes hyperlink transitivity and page importance into consideration. From this new similarity measurement, an effective hierarchical web page clustering algorithm is proposed. The primary evaluations show the effectiveness of the new similarity measurement and the improvement of web page clustering. The proposed page similarity, as well as the matrix-based hyperlink analysis methods, could be applied to other web-based research areas..

Evaluating a measure of content quality for accounting narratives (with an empirical application to narratives from Australia, Hong Kong, and the United States)

This paper evaluates a texture-based approach developed by Sydserff and Weetman (1999), to examine corporate annual report narratives. This is achieved by using the texture index to evaluate information content (which includes readability) in accounting narratives. Specifically, we examine the letter to shareholders of reports from Australia, Hong Kong and the United States.

We suggest a texture-based evaluation provides a robust measure of narrative quality due to the incorporation of readability and content analysis. The ability to measure content quality assists in promoting accountability, with the aim of improving usefulness of corporate
information and disclosures, and greater investor confidence in capital markets.

This paper also investigates these exploratory results to consider variations in quality between different countries. Considerable differences were found between the countries with Hong Kong reports generally superior. These tentative findings provide a small contribution to the comparative annual report literature and the emerging area of narrative evaluation.

A fuzzy logic based approach for software testing

How to provide cost-effective strategies for Software Testing has been one of the research focuses in Software Engineering for a long time. Many researchers in Software Engineering have addressed the effectiveness and quality metric of Software Testing, and many interesting results have been obtained. However, one issue of paramount importance in software testing — the intrinsic imprecise and uncertain relationships within testing metrics — is left unaddressed. To this end, a new quality and effectiveness measurement based on fuzzy logic is proposed. Related issues like the software quality features and fuzzy reasoning for test project similarity measurement are discussed, which can deal with quality and effectiveness consistency between different test projects. Experiments were conducted to verify the proposed measurement using real data from actual software testing projects. Experimental results show that the proposed fuzzy logic based metrics is effective and efficient to measure and evaluate the quality and effectiveness of test projects.

What criteria do police officers use to measure the success of an interview with a child?

This study used a mixed-methods approach to explore the perceptions of a heterogeneous sample of 75 police interviewers regarding their performance in a mock interview with a 5-7-year-old child. Each officer recruited for this study was authorised to conduct investigative interviews with children. Specifically, we explored how the officers' perception of what makes a good interview differs depending on their background experience and their (perceived and actual) ability to adhere to best-practice interview guidelines. Overall, the officers' perceptions of what constitutes an effective interview were not entirely consistent with those held by experts in forensic interviewing. The majority of the interviewers perceived that the locus of control in the interview rested primarily with the child and/or the environmental setting. In contrast, experts tend to place the central onus of responsibility for the outcome of an interview on the skill of the interviewer in using open-ended questions. Several possible explanations for, and the implications of, these findings are discussed.

Similarity solutions of partial differential equations using DESOLV

We present and describe new reduction routines included in DESOLV which, in many cases, may allow the complete automation of the determination of similarity solutions of partial differential equations.