Search results for "Lua"

showing 10 items of 3286 documents

The Role of Assumptions in Ohlson Model Performance: Lessons for Improving Equity-Value Modeling

2021

In this paper, we test whether the short-run econometric conditions for the basic assumptions of the Ohlson valuation model hold, and then we relate these results with the fulfillment of the short-run econometric conditions for this model to be effective. Better future modeling motivated us to analyze to what extent the assumptions involved in this seminal model are not good enough approximations to solve the firm valuation problem, causing poor model performance. The model is based on the well-known dividend discount model and the residual income valuation model, and it adds a linear information model, which is a time series model by nature. Therefore, we adopt the time series approach. In…

General Mathematicsinformation dynamics model (lim)error correction model (ecm):CIENCIAS ECONÓMICAS [UNESCO]0502 economics and businessComputer Science (miscellaneous)Equity valueEconometricsEconomicsresidual income valuation model (rim)Ohlson valuation modeldiscount dividends model (DDM)Engineering (miscellaneous)error correction model (ECM)Clean surplus relationdisplacement property050208 financeError correction modelCointegrationDisplacement propertyconservatism correctionlcsh:Mathematics05 social sciencesUNESCO::CIENCIAS ECONÓMICASresidual income valuation model (RIM)050201 accountinglcsh:QA1-939Valuation (logic)Error correction modelDiscount dividends modelDividend discount modelInformation modeldiscount dividends model (ddm)Income valuation modelclean surplus relationDividendConservatism correctionResidual income valuationinformation dynamics model (LIM)
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SOLUZIONI OPERATIVE ED ASPETTI QUALITATIVI PER LA GEOCODIFICA DI POPOLAZIONI IN AMBITO SANITARIO.

2015

IntroduzioneL'utilizzo dei Geographic Information Systems (GIS) in ambito sanitario, continua a ricevere grande attenzione. La disponibilità di informazioni sulla localizzazione degli individui, consente di effettuare associazioni territoriali sulle cause delle patologie, nonché di indagare aspetti legati alla distribuzione dei servizi sanitari ed all'equità di accesso alle cure. ObiettiviAnalizzare le principali problematiche e le soluzioni operative per la geocodifica di popolazioni e proporre un indice di qualità della geocodifica di cui poter tenere conto in sede di analisi. MetodiCome caso studio vengono illustrate le fasi che hanno portato alla georeferenziazione di indirizzi residenz…

GeocodingGeographic Information systemHealthcare managementSettore SECS-S/05 - Statistica SocialeHealthcare evaluation.
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School Neighbourhood Built Environment Assessment for Adolescents’ Active Transport to School: Modification of an Environmental Audit Tool and Protoc…

2020

School neighbourhood built environments (SN-BE) can influence adolescents&rsquo

Geographic information systemactive commutingAdolescentComputer scienceHealth Toxicology and MutagenesisPoison controllcsh:Medicine030209 endocrinology & metabolismTransportationAuditWalkingArticleTransport engineering03 medical and health sciences0302 clinical medicineResidence CharacteristicsHumans030212 general & internal medicineBuilt EnvironmentNeighbourhood (mathematics)educational centreBuilt environmentwalkabilityProtocol (science)youthEnvironmental auditbusiness.industrylcsh:RPublic Health Environmental and Occupational HealthReproducibility of Resultsurban environmentWalkabilityneighbourhood evaluationEnvironment DesignbusinessEnvironmental HealthNew ZealandInternational Journal of Environmental Research and Public Health
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Geobotanical approach to detect land-use change of a Mediterranean landscape: a case study in Central-Western Sicily

2018

A landscape is a palimpsest of the interactions between human activities and ecological dynamics. In an interdisciplinary perspective of dialogue between the ‘Two Cultures’ (Natural Sciences and Humanities), a study of a rural area has been carried out through a reading of plant ecosystems as signs of human impact. The purpose of this paper—as part of the project ‘Harvesting Memories’: Ecology and landscape archaeology of Castro/Giardinallo Valley and Mt. Barrau district (Corleone, Palermo, Sicily)—is to analyse the formative-processes of a Sicilian rural landscape and its changes in the last century. A key element in the reconstruction of the formation of the present landscape is the serie…

Geography Planning and DevelopmentLandscape ecology0211 other engineering and technologies0507 social and economic geography02 engineering and technologyPresent dayDiachronic analysiLand use land-use change and forestryLandscape archaeologyExploitation of natural resources05 social sciences021107 urban & regional planningPlant communityVegetationGISlanguage.human_languageGeographyBiogeographyNaturalness Evaluation IndexSettore BIO/03 - Botanica Ambientale E ApplicatalanguagePhysical geographyLandscape-change mapVegetation seriesLandscape ecology050703 geographySicilian
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Social Insurance Accounting for a Notional Defined Contribution Scheme Combining Retirement and Long-Term Care Benefits

2018

This paper develops a social insurance accounting model for a notional defined contribution (NDC) scheme combining retirement and long-term care (LTC) contingencies. The procedure relies on standard double-entry bookkeeping and enables us to compile a “Swedish” type actuarial balance sheet (ABS) following a framework equivalent to an open group approach. This methodology is suitable for reporting the system’s solvency status and can show periodical changes in the system’s financial position by means of an income statement. The information underpinning the actuarial valuation is based on events and transactions that are verifiable at the valuation date, without consid…

Geography Planning and DevelopmentTJ807-830AccountingManagement Monitoring Policy and LawTD194-195Renewable energy sourcesSocial insurancepension accountingSeguretat socialnotional defined contributionIncome statement0502 economics and businessBalance sheetGE1-350050207 economicsLong-term care insuranceNotional amountsocial securityValuation (finance)Solvency050208 financeEnvironmental effects of industries and plantsRenewable Energy Sustainability and the Environmentbusiness.industry05 social scienceslife care annuitieslong-term care insurancesustainabilityAssegurances de vidaBookkeepingEnvironmental sciencesretirementBusinessEconometríapay-as-you-go
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Real Options: an Application to RMS Investment Evaluation

2007

Geometric Brownian motioninvestment evaluationComputer scienceEconometricsProduct familyPayoff functionDemand forecastingInvestment evaluation
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LKS-92 Coordinates Transformation to ITRF2000

2014

LKS-92 is Latvian geodetic coordinate system used as an EUREF89 realization in Latvia. LKS-92 is official coordinate system for procuring of essential geospatial data. For aeronautical and other purposes ITRF2000 is used in publication of geospatial data. Research is done to obtain transformation parameters from LKS-92 realization epoch 1992.75 through LatPos to ITRF2000 epoch 2000.00. Valuation of two different coordinate adjustment strategies and accuracy of parameters is done. Results of research could be used for transformation from LKS-92 to ITRF2000 for all kind of geospatial data.

Geospatial analysisEpoch (reference date)Computer scienceCoordinate systemGeodetic datumLatviancomputer.software_genrelanguage.human_languageTransformation (function)transformation to ITRF2000 epoch2000.LKS-92Mathematics educationlanguageData miningcomputerRealization (systems)Valuation (algebra)
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Effects of training and assessment in vocational education and training (VET): Reflections on the methodology of assessing the development of traits …

2006

Abstract This article focuses on the development of traits of self-regulation within vocational education and training (VET). This perspective is in accordance with the general objective of VET within the German speaking countries and is addressed in the objective “education and training for the ability of self-directed planning, regulation and evaluation of vocational performance”. In order to foster these and other relevant abilities, specific vocational training programs were developed and implemented in a training center in Switzerland. One such program was evaluated in a longitudinal study. From 1999 to 2003, a cohort of more than 100 aprentices was monitored with respect to the develo…

GermanSelf-efficacyProgram evaluationLongitudinal studySelf-managementVocational educationApplied psychologylanguageTraitApprenticeshipPsychologylanguage.human_languageEducationStudies in Educational Evaluation
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A study of thyme germplasm in Sicily

2009

hyme is characteristic of the Mediterranean and is of interest for its multifunctional nature. It is widely used in seasoning and flavouring, in herbal products and cosmetics. The versatility of this species means it is also useful in the protection of areas prone to erosion or an ornamental plant when designing low-maintenance gardens. Thyme germplasm constitutes a large part of the wild flora in Sicily and is a potentially useful source of genetic variability. On the basis of this, in the two-year period from 2004-2005, research was carried out on wild thyme accessions. These were used to evaluate both its productivity and individual biotypes with the functional characteristics most sough…

GermplasmAgronomyGenetic resourcesbusiness.industryCrop yieldGenetic variationHorticultureBiologybusinessProductivityBiotechnologyThymus sp. genetic resources germplasm enedemic bio-agronomic evaluationSettore AGR/02 - Agronomia E Coltivazioni Erbacee
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TWO YEARS OF STUDIES INTO NATIVE BERMUDAGRASS (CYNODON SPP.) GERMPLASM FROM SICILY (ITALY) FOR THE CONSTITUTION OF TURF CULTIVARS

2008

Bermudagrass (Cynodon spp.) is the most widely used warm season turf species in the world for sport, lawn and utility turfs. The species is widespread in Sicily (Italy) where it exhibits a large range of diverse morphological characteristics due to a long process of adaptation to varying climatic and soil conditions of the island. In order to exploit the bermudagrass genetic resources and establish a germplasm bank for use in various plant breeding programmes, bio-agronomic evaluation tests were carried out on the 40 Sicilian biotypes of Cynodon spp. from 2002 to 2004 at the experimental farm “Orleans”, University of Palermo. The accessions were compared to the standard cultivar ‘Savannah’,…

GermplasmbiologyConstitutionmedia_common.quotation_subjectStolonHorticulturebiology.organism_classificationHorticultureCynodonGeographyAgronomyGenetic resourcesShootCrop qualityCultivarwarm season species genetic resources test field quality ratings bio-agronomic evaluationmedia_commonActa Horticulturae
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