927 resultados para presentation of human capital in accounting


Relevância:

100.00% 100.00%

Publicador:

Resumo:

Presented as part of the twentieth anniversary celebrations of the International Federation for Research in Women's History in Sofia in August 2007, this paper examines the association's newsletter to explore what it reveals about the expansion of the academic infrastructure for women's history from 1987 to 2007. It looks at the rapid advancement of the subject in the 1980s and early 1990s and its slower growth in the following decade. It also explores briefly the problems that the establishment of Women's Studies Centres presented for women's history.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

This paper argues that prior to Adam Smith economic progress was largely conceived as being based on the accumulation of knowledge. The development by Turgot and Smith of a concept of capital that subsumed other factors contributing to development led their followers to focus on capital to the neglect of the independent role of knowledge. The paper demonstrates that this paradigmatic shift was identified and challenged by Bentham, Hodgskin and Rae who argued for the independent role of innovation but without lasting impact. © The Author 2009. Published by Oxford University Press on behalf of the Cambridge Political Economy Society. All rights reserved.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

We analyze a two-sector growth model with directed technical change where man-made capital and exhaustible resources are essential for production. The relative profitability of factor-specific innovations endogenously determines whether technical progress will be capital- or resource-augmenting. We show that any balanced growth equilibrium features purely resource-augmenting technical change. This result is compatible with alternative specifications of preferences and innovation technologies, as it hinges on the interplay between productive efficiency in the final sector, and the Hotelling rule characterizing the efficient depletion path for the exhaustible resource. Our result provides sound micro-foundations for the broad class of models of exogenous/endogenous growth where resource-augmenting progress is required to sustain consumption in the long run, contradicting the view that these models are conceptually biased in favor of sustainability.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Is there evidence that market forces effectively discipline risk management behaviour within Chinese financial institutions? This study analyses information from a comprehensive sample of Chinese banks over the 1998-2008 period. Market discipline is captured through the impact of four sets of factors namely, market concentration, interbank deposits, information disclosure, and ownership structure. We find some evidence of a market disciplining effect in that: (i) higher (lower) levels of market concentration lead banks to operate with a lower (higher) capital buffer; (ii) joint-equity banks that disclose more information to the public maintain larger capital ratios; (iii) full state ownership reduces the sensitivity of changes in a bank's capital buffer to its level of risk;(iv) banks that release more transparent financial information hold more capital against their non-performing loans. © 2010 Springer Science+Business Media, LLC.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Classical or transferase-deficient galactosaemia is an inherited metabolic disorder caused by mutation in the human Galactose-1-phosphate uridyl transferase (GALT) gene. Of some 170 causative mutations reported, fewer than 10% are observed in more than one geographic region or ethnic group. To better understand the population history of the common GALT mutations, we have established a haplotyping system for the GALT locus incorporating eight single nucleotide polymorphisms and three short tandem repeat markers. We analysed haplotypes associated with the three most frequent GALT gene mutations, Q188R, K285N and Duarte-2 (D2), and estimated their age. Haplotype diversity, in conjunction with measures of genetic diversity and of linkage disequilibrium, indicated that Q188R and K285N are European mutations. The Q188R mutation arose in central Europe within the last 20 000 years, with its observed east-west cline of increasing relative allele frequency possibly being due to population expansion during the re-colonization of Europe by Homo sapiens in the Mesolithic age. K285N was found to be a younger mutation that originated in Eastern Europe and is probably more geographically restricted as it arose after all major European population expansions. The D2 variant was found to be an ancient mutation that originated before the expansion of Homo sapiens out of Africa. Heredity (2010) 104, 148-154; doi:10.1038/hdy.2009.84; published online 29 July 2009

Relevância:

100.00% 100.00%

Publicador:

Resumo:

This output is an invited and refereed chapter in the second of the two book length outputs resulting from the EU HUMAINE grant and follow-on grants. The book is in the OUP Affective Science Series and is intended to provide a theoretically oriented state of the art model for those working in the area of affective computing. Each chapter provides a synthesis of a specific area and presents new data/findings/approaches developed by the author(s) which take the area further. This chapter is in the section on ‘Approaches to developing expression corpora and databases.’ The chapter provides a critical synthesis of the issues involved in databases for affective computing and introduces the SEMAINE SAL Database, developed as an integral part of the EU SEMAINE Project (The Sensitive Agent Project 2008-2011) which is an interdisciplinary project. The project aimed to develop a computer interface that would allow a human to interact with an artificial agent in an emotional manner.