Search results for "COUNT"

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…

Arm swing during skating at different skiing speeds affects skiing mechanics and performance

2018

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…

Sponsored Content in Spanish Media: Strategies, Transparency, and Ethical Concerns

2021

Profound upheavals and the search for a viable business model have led the news industry to explore new sources of revenue. The mainstream Spanish media have set up special units to produce branded...

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?

Innovative Teaching Strategies in Accounting

2018

Accounting in higher education is a practical subject and teaching financial accounting has nowadays become a challenge. Professional organizations and corporate employers prefer to hire students with critical thinking skills, communication skills, technical skills, and analytical skills. Accounting students often have a negative attitude towards the subject and struggle to understand core concepts of accounting standards. Finding and using new and innovative methods of teaching accounting is a crucial skill for teachers. Certain methods and approaches can truly enhance the learning process, and done right, applying innovative learning and attention-management techniques to classes is a win…

Supervisory Review of Key Functions

2015

Picking up from the Chap. 7 examination of the term “key functions” and of the key function holders, this chapter undertakes an examination of the supervisory review of key functions. In particular, this inquiry involves the areas of supervision of the key function holders as to fit-and-proper monitoring, the issue of remuneration of key function holders, the duties of notice and disclosure attendant on a change in key function holders, and the powers of insurance supervisory authorities in the supervision of key function holders.

Vietnam as an emerging destination for offshore outsourcing of software development for finnish companies: A conceptual perspective

2009

Companies are constantly under pressure to produce software products more efficiently and within tight budgets. Offshore outsourcing has been seen as one solution to the dilemma, and lucrative outsourcing businesses have evolved in many countries, such as India, China and Russia. Vietnam is now emerging within this global outsourcing sector. This study investigates Vietnam as an offshore outsourcing destination for Finnish companies for developing their software products and related services. The research was undertaken by reviewing the literature of a) offshore outsourcing, b) offshore software production, c) information technology industry in developing countries, especially in Vietnam an…

Management Accounting Chapter 5 Slides

2019

Gestión de contabilidad: sistema de coste laboral Management Accounting: Job costing system

Análisis de los factores determinantes de la lealtad hacia los servicios bancarios online

2011

ResumenEl rápido crecimiento de la banca online refleja las ventajas que ésta ofrece respecto a las sucursales convencionales. No obstante, son muchos los consumidores que todavía utilizan los servicios bancarios online de forma esporádica, fundamentalmente para la comprobación de saldos, evitando realizar transacciones con un mayor nivel de riesgo. El objetivo de este estudio es analizar los factores determinantes de la lealtad hacia los servicios bancarios online, a través de un modelo integrador de la influencia del riesgo percibido y la confianza en las webs bancarias con el marco conceptual de la Teoría del Comportamiento Planificado (TCP). La configuración del riesgo percibido se ha p…