Search results for "IQ"
showing 10 items of 21401 documents
Le déploiement d'un pilotage stratégique des coûts dans les services informatiques de deux groupes internationaux : perspective instrumentale et anal…
2011
This article analyses the strategic cost management stream with an instrumental point of view and two case studies. We try to show in what extend the Activity-based Costing developments could be included in a strategic approach of the management accounting and to test if the ABC is a relevant tool to drive the strategy. The first part synthesizes the strategic cost management developments which try to improve the Activity-based Costing method. In the first part, we describe them using the Strategic Management Accounting stream, with a link with cost management and ABC. The second part exposes a taxonomy of the reasons why using the ABC method. In a third part, we confront our developments t…
An Efficient Cooperative Smearing Technique for Degraded Historical Documents Images Segmentation
2020
Segmentation is one of the critical steps in historical document image analysis systems that determines the quality of the search, understanding, recognition and interpretation processes. It allows isolating the objects to be considered and separating the regions of interest (paragraphs, lines, words and characters) from other entities (figures, graphs, tables, etc.). This stage follows the thresholding, which aims to improve the quality of the document and to extract its background from its foreground, also for detecting and correcting the skew that leads to redress the document. Here, a hybrid method is proposed in order to locate words and characters in both handwritten and printed docu…
De Praepositione: The Emerging of Donatus’s Thought on Syntax?
2020
The paper aims at investigating the syntax treatment in late Antiquity through the analysis of the description of prepositions within Donatus’s Artes. As far as an organic and dedicated description of syntax is concerned, the Roman tradition of grammatical studies in late Antiquity shows an overall gap. However, reflections on syntax emerge from the parts of speech descriptions made by grammarians. The ultimate purpose of this paper is to understand if, and to what extent, traces of emerging thought on syntax can be found in Donatus’s description of prepositions. These are regarded as a syntactic object of study by the modern linguistic theory. To that end, the paper focuses on the textual …
Neither a toda virolla nor tumbados a la bartola. A corpus analysis of phraseologically bound spanish words
2021
[EN] This article presents results on the Spanish phraseologically bound words (PLF), also known as cranberry words, based on a corpus analysis. If up to now the different Spanish PLF had been collected introspectively, this article presents a list of the Spanish PLF indicating the phraseological fixation index (IFF) of each one of them in the phraseological unit (UF) that contains them and ordered by the weighted phraseological fixation index (IFFP). To do this, it has been necessary to obtain from the corpus the total number of occurrences of the PLF (NPLF) and to analyse the fixation of these elements both inside the UF or the UFS that contain them (FFPLF) and outside the UF, in their fr…
Prevalence os sending, receiving and forwarding sexts among youths: A three-level meta-analysis.
2020
Alttes ajuts: Conselleria d'Educació, Investigació, Cultura i Esport DOGV No. 7943, ACIF, 837 2017 By systematic review with a three-level, mixed-effects meta-analysis, this paper examines the prevalence of sexting experiences among youths aimed at analyzing conceptual and methodological moderators that might explain its heterogeneity. A search was conducted of five bibliographic databases and grey literature up until February 2020. The risk of bias in primary studies was assessed. A total of seventy-nine articles met the set inclusion criteria. Mean prevalences for sending, receiving and forwarding sexts were.14 (95% CI:.12,.17),.31 (95% CI:.26,.36) and.07 (95% CI:.05,.09), respectively, e…
L'efficacité des privatisations françaises : une vision dynamique à travers la théorie de la gouvernance
2004
International audience; A reading of the process of privatization through the corporate governance theory leads to propose a model taking into account, on the one hand, the time dimension of the process of privatization, on the other hand, the contextual, organizational, governance and strategic variables which influence this process. After replicating some traditional tests, we test this model on a sample of French privatized firms and on a seven years horizon. The positive effect traditionally attributed to privatizations is not confirmed. The importance of the effect is subordinated to some of the suggested variables.; Une lecture du processus de privatisation à travers la théorie de la …
Banks’ business strategies on the edge of distress
2019
AbstractThe paper investigates the importance of banks’ business classification in shaping the risk profile of financial institutions on a global scale. We employ a rare-event logit model based on a state-of-the-art list of major global distress events from the global financial crisis. When clustering banks by their business strategies using a community detection approach, we show that (i) capital enhanced resilience only for traditional banks that were on average less capitalized than other banks; (ii) boosting ROE, usually associated with riskier exposures, improved resilience for stable funded and asset diversified banks; (iii) conversely, higher levels of ROA exacerbated banks’ vulnerab…
Dimensions fractales et réalités périurbaines. L'exemple du Sud de Bruxelles
2004
This exploratory paper aims at showing how the fractal dimension can be used to characterise the spatial structure of built-up areas within the periurban fringe. The southern periphery of Brussels is considered here. Two estimation techniques (correlation and dilation) are applied to surface areas, and one (correlation after dilation) to the borders of built-up areas. They are applied to windows of fixed size. Fractal dimensions are then compared with traditional socio-economic and morphological indicators. The results are interpreted in the context of urban sprawl and polycentric development of the peripheries. These analyses confirm the usefulness of the fractal approach for describing bu…
Traffic Flow Variables Estimation: An Automated Procedure Based on Moving Observer Method. Potential Application for Autonomous Vehicles
2019
Abstract The estimation of traffic flow variables (flow, space mean speed and density) plays a fundamental role in highways planning and designing, as well as in traffic control strategies. Moving Observer Method (MOM) allows traffic surveys in a road, or in a road network. This paper proposes a novel automated procedure, called MOM-AP based on Moving Observer Method and Digital Image Processing (DIP) Technique able to automatically detect (without human observers) and calculate flow q, space mean speed vs and density k in case of stationary and homogeneous traffic conditions. In order to evaluate how reliable is the MOM-AP, an experiment has been carried out in a segment of one two-lane si…
Multivariate modeling and analysis of regional ocean freight rates
2018
Abstract In this paper, we propose a new multivariate model for the dynamics of regional ocean freight rates. We show that a cointegrated system of regional spot freight rates can be decomposed into a common non-stationary market factor and stationary regional deviations. The resulting integrated CAR process is new to the literature. By interpreting the common market factor as the global arithmetic average of the regional rates, both the market factor and the regional deviations are observable which simplifies the calibration of the model. Moreover, forward contracts on the market factor can be traded in the Forward Freight Agreement (FFA) market. We calibrate the model to historical spot r…