Search results for "ACCOUNTING"

Ranking-Oriented Collaborative Filtering: A Listwise Approach

2016

Collaborative filtering (CF) is one of the most effective techniques in recommender systems, which can be either rating oriented or ranking oriented. Ranking-oriented CF algorithms demonstrated significant performance gains in terms of ranking accuracy, being able to estimate a precise preference ranking of items for each user rather than the absolute ratings (as rating-oriented CF algorithms do). Conventional memory-based ranking-oriented CF can be referred to as pairwise algorithms. They represent each user as a set of preferences on each pair of items for similarity calculations and predictions. In this study, we propose ListCF, a novel listwise CF paradigm that seeks improvement in bot…

Measuring Behavior in the Home Cage: Study Design, Applications, Challenges, and Perspectives

2021

Contains fulltext : 239279.pdf (Publisher’s version ) (Open Access) The reproducibility crisis (or replication crisis) in biomedical research is a particularly existential and under-addressed issue in the field of behavioral neuroscience, where, in spite of efforts to standardize testing and assay protocols, several known and unknown sources of confounding environmental factors add to variance. Human interference is a major contributor to variability both within and across laboratories, as well as novelty-induced anxiety. Attempts to reduce human interference and to measure more "natural" behaviors in subjects has led to the development of automated home-cage monitoring systems. These syste…

Product Placement Bibliometric Study: Generic Journals Versus Specific-Communication Journals

2021

Media fragmentation represents new challenges for product placement strategies to become an increasingly effective way to reach consumers and non-users. In this frame, this paper has been developed with three main objectives: (i) to carry on a performance analysis to measure the visibility/impact of the scientific product in product placement (most cited authors, journals, and themes), (ii) to visually present the scientific structure by topics of research in product placement as well as its evolution to identify future research lines, and (iii) to compare both objectives in generic journals and specific communication ones. To this end, the resources in the Web of Science Citation Index wer…

Daily streamlow prediction with uncertainty in ephemeral catchments using the GLUE methodology

2009

Abstract The Generalised Likelihood Uncertainty Estimation (GLUE) approach is presented here as a tool for estimating the predictive uncertainty of a rainfall–runoff model. The GLUE methodology allows to recognise the possible equifinality of different parameter sets and assesses the likelihood of a parameters set being acceptable simulator when model predictions are compared to observed field data. The results of the GLUE methodology depend greatly on the choice of the likelihood measure and on the choice of the threshold which determines if a parameters set is behavioural or not. Moreover the sampling size has a strong influence on the uncertainty assessment of the response of a rainfall–…

A multiblock PLS-based algorithm applied to a causal model in marketing

2012

Research opportunities in performance measurement in public utilities regulation

2015

Purpose – The purpose of this paper is to propose a method to choose a set of scientific articles about performance measurement in public utilities regulation. The method is designed to identify references with high academic relevance in databases accessed via the internet, and, through these articles, to perform a mapping of these publications and conduct a systemic analysis. Design/methodology/approach – The study is characterized as exploratory and descriptive with a qualitative and quantitative approach. Incorporates an inductive logic, and draws on primary and secondary data sources. The research involves the application of a technical procedure for selection and study of selected art…

Periodic Variance Maximization using Generalized Eigenvalue Decomposition applied to Remote Photoplethysmography estimation

2018

International audience; A generic periodic variance maximization algorithm to extract periodic or quasi-periodic signals of unknown periods embedded into multi-channel temporal signal recordings is described in this paper. The algorithm combines the notion of maximizing a periodicity metric combined with the global optimization scheme to estimate the source periodic signal of an unknown period. The periodicity maximization is performed using Generalized Eigenvalue Decomposition (GEVD) and the global optimization is performed using tabu search. A case study of remote photoplethysmography signal estimation has been utilized to assess the performance of the method using videos from public data…

A Large-Scale Empirical Evaluation of Cross-Validation and External Test Set Validation in (Q)SAR.

2013

(Q)SAR model validation is essential to ensure the quality of inferred models and to indicate future model predictivity on unseen compounds. Proper validation is also one of the requirements of regulatory authorities in order to accept the (Q)SAR model, and to approve its use in real world scenarios as alternative testing method. However, at the same time, the question of how to validate a (Q)SAR model, in particular whether to employ variants of cross-validation or external test set validation, is still under discussion. In this paper, we empirically compare a k-fold cross-validation with external test set validation. To this end we introduce a workflow allowing to realistically simulate t…

Peer to Peer Equation Augmentation for an Altitude Aided GNSS Receiver

2010

This paper considers the possibility to integrate external altitude measurements with a Kalman based Global Navigation Satellite System (GNSS) receiver in a peer to peer scenario. The performance of such a system is investigated for different characteristics of the aiding measurement and for different degree of trust of the receiver upon the aiding measurement. The aiding measurement is obtained starting from the altitude measurements that the other peers in the network send to the aided user. The experiments highlight the need for a parameter that points out the effectiveness and the consistency of the computed aiding measurement. To this purpose, a reliability index is proposed, on the ba…

Value added taxes on electronic commerce: Obstacles to the EU Commission’s approach

2000

While e-commerce is developing tremendously fast, domestic politics and legislation labour to keep up with the dynamics of the new technology. Among other things, fiscal law is a particularly explosive area. Here, the current proposal of the EU Commission is to apply the already existing value added tax to e-commerce. By doing so, the Commission hopes to prevent the massive threatened shortfall in tax revenue. How is this approach of the Commission to be judged? Are there any alternatives?