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Mathematical tools: matrix algebra; Statistical tools: inference and distribution theory; Least squares and the standerd linear model; Partial and miltiple correlation; The statistical analysis of sisturbances; Generalized least squares and linear constraints; The combination of several linear relations; Asymptotic distribution theory.
Among banking industries and insurance and security sectors, systemic risk and information uncertainty can generate negative consequences. By developing solutions to address such issues, financial regulation initiatives can be optimized. Value Relevance of Accounting Information in Capital Markets is an essential reference source for the latest scholarly research on the importance of information asymmetries and uncertainties and their effects on the overall regulation of financial industries. Featuring extensive coverage on a wide range of perspectives, such as financial reporting standards, investor confidence, and capital flows, this publication is ideally designed for professionals, accountants, and academics seeking current research on the effects of the underlying elements in investing.
Although the concept “Cash is King” is today widely recognized, the cash flow statement was rather neglected until the EU accounting regulators discovered its relevance in explaining the real value of the business. This book investigates the value relevance of the operating cash flow as reported under the International Financial Reporting Standards (IAS/IFRS) for the largest European listed companies and US listed companies in the past recent years. Using the model based on the valuation theory developed by Ohlson, which measures the market value of equity as a function of accounting variables, the author concludes that operating cash flow represents a significant variable in determining the value relevance of the largest European and US listed companies. These findings provide siginificant implications for standard setters and support the continued requirements for disclosure of cash flow information under IAS 7.
Many companies lament that price pressure has destroyed their margins and market share. Sales people are often convinced that price is their only tiebreaker., i>Relevant Selling" was written by an award-winning Consultant whose research proves otherwise. Topics covered in this book will explain why companies are underperforming, how businesses can stop guessing what their customers want and what it takes to start selling what is relevant to guarantee that failing trends progress in their favor.
Drawing upon frameworks employed in the human sciences, Breton builds a multi-faceted theory of accounting, conceiving it as a fundamentally social activity that puts preparers of financial statements in contact with users in order to help them make economic decisions, and analyzing the behavior of perparers and users.
Positive psychology is the scientific study of what goes right in life, from birth to death and at all stops in between. It is a newly-christened approach within psychology that takes seriously the examination of that which makes life most worth living. Everyone's life has peaks and valleys, and positive psychology does not deny the valleys. Its signature premise is more nuanced, but nonetheless important: what is good about life is as genuine as what is bad and, therefore, deserves equal attention from psychologists. Positive psychology as an explicit perspective has existed only since 1998, but enough relevant theory and research now exist to fill a textbook suitable for a semester-long college course.A Primer in Positive Psychology is thoroughly grounded in scientific research and covers major topics of concern to the field: positive experiences such as pleasure and flow; positive traits such as character strengths, values, and talents; and the social institutions that enable these subjects as well as what recent research might contribute to this knowledge. Every chapter contains exercises that illustrate positive psychology, a glossary, suggestions of articles and books for further reading, and lists of films, websites, and popular songs that embody chapter themes.A comprehensive overview of positive psychology by one of the acknowledged leaders in the field, this textbook provides students with a thorough introduction to an important area of psychology.
In 1994, representatives from all over the world met in Costa Rica to discuss the impact of ecological economics on developing countries. That groundbreaking conference laid the foundation for this new collection of research on environmental sustainability. While most discussions on sustainable development focus on the industrialized nations, Environmental Sustainability: Practical Global Applications takes a different angle: it presents the views of the developing countries themselves on issues such as wildlife resources in Nambia, timber production in Costa Rica, property rights and land reform in South Africa, and other steps being taken to implement environmentally sustainable economies around the world. This is an ideal text for students of natural and social sciences, development professionals and entrepreneurs seeking opportunities for ecologically sustainable businesses. Academics will find it useful as a source of current research and for making new contacts in the field. For anyone interested in exploring the link between man and his environment-specifically, the relationship between economics and ecology- Environmental Sustainability, is a must.
In the wake of the renewed interest in the philosophy of Immanuel Kant, the neo-Kantian theories of Heinrich Rickert (1863-1936) are increasingly drawing attention. This monograph is an attempt to rescue Rickert from an undeserved oblivion by an analysis of his systematic philosophy of values. The author discusses Rickert’s epistemology and ontology which lay the foundation for a methodology of the Natural Sciences and the Humanities. In Rickert’s view these types of science are not in opposition to each other but operate on a continuum between two extremes: a ‘generalizing’ (natural-scientific) and an ‘individualizing’ (cultural-scientific) approach to reality. The social sciences in particular operate on this continuum in a flexible manner, sometimes close to the natural-scientific pole as in the case of experimental psychology or econometrics, sometimes close to the cultural-scientific approach, as in the case of cultural sociology or cultural history. Thus there is in Rickert’s logic of science no room for any methodological quarrel.
The computer recognition systems are nowadays one of the most promising directions in artificial intelligence. This book is the most comprehensive study of this field. It contains a collection of 79 carefully selected articles contributed by experts of pattern recognition. It reports on current research with respect to both methodology and applications. In particular, it includes the following sections: Features, learning, and classifiers Biometrics Data Stream Classification and Big Data Analytics Image processing and computer vision Medical applications Applications RGB-D perception: recent developments and applications This book is a great reference tool for scientists who deal with the problems of designing computer pattern recognition systems. Its target readers can be the as well researchers as students of computer science, artificial intelligence or robotics.