Search results for "Lua"
showing 10 items of 3286 documents
A multi-criteria approach for the group assessment of an academic course: A case study
2015
The present paper aims at proposing a structured methodology to evaluate the results of an academic training course addressed to postgraduate students. The evaluation process intends to identify the efficacy of an education course bymeans of acomparison between the general objectives and the results expected by the students. Since the evaluated aspects by the students, detected by means of questionnaires, are both quantitative and qualitative, the proposed methodology is based on the analytic hierarchy process (AHP). In order to facilitate the evaluation process, answers have been modelled by means of linguistic variables. In particular, different evaluation scales have been used and each on…
Time-Diary Research Method: Methodological Context, Evaluation and Applications in Academic Research
2013
In this paper, we review the literature on the use of time-diary in research. The paper highlights key methodological issues of the time-diary that is among the first types of diaries used in scientific research in general and in consumer research in particular.
L’inclusione vista dagli alunni: costruzione e validazione del questionario per rilevare la qualità inclusiva della scuola
2018
Molti studi nazionali e internazionali si sono concentrati sulla valutazione e sulla promozione della qualità inclusiva della scuola. Si tratta di un argomento complesso, che ha stimolato un ampio dibattito e una varietà di contributi che mettono in luce la necessità di uno strumento in grado di misurare la qualità inclusiva delle nostre scuole, per determinare l’evidenza empirica riguardo a questo tema. L’articolo presenta i risultati di una sperimentazione finalizzata alla redazione di un questionario per la rilevazione della qualità inclusiva del sistema scolastico percepita dagli alunni. Il questionario si pone come uno strumento di valutazione e autovalutazione che permette la misurazi…
Have IFRS changed how stock prices are associated with earnings and book values?
2015
Purpose – The purpose of this paper is to examine how the mandatory shift from Norwegian Generally Accepted Accounting Principles (NGAAP) to International Financial Reporting Standards (IFRS) in Norway affected the valuation weights of earnings and book values, with the aim of gaining insights that are relevant for standard setters, investors and other users of accounting information. Design/methodology/approach – The authors extend the IFRS literature on structural shifts between the pre- and post-adoption periods by comprehensively controlling for factors that vary between the IFRS sample and the domestic Generally Accepted Accounting Principles (GAAP) sample. Moreover, the tests are des…
Banking Accounting between Prudence and Flexibility
2013
Abstract This paper is about the first year applying the International Financial Reporting Standards in Romanian banking accounting system. The research goal is revealing the effects on valuation of assets, liabilities or risks provisions. Expected results are linked to changing of performance indicators. Besides the need of specific resolution measures, the crises revealed the necessity to adopt prudential regulations for increasing banking accountability. Similar to the other segments of the financial market, the facts have shown that the control over the obeisance of these regulations should be entrusted to a supervising authority.
Comparative evaluation between glass and polyethylene fiber reinforced composites: A review of the current literature
2017
Background Fiber reinforced composite (FRC) is a promising class of material that gives clinicians alternative treatment options. There are many FRC products available in the market based on either glass or polyethylene fiber type. The aim of this study was to present a comparison between glass and polyethylene fiber reinforced composites based on available literature review. Material and methods A thorough literature search, with no limitation, was done up to June 2017. The range of relevant publications was surveyed using PubMed and Google Scholar. From the search results, articles related to our search terms were only considered. An assessment of these articles was done by two individual…
Market valuation and acquiring firm performance in the short and long term: Out-of-sample evidence from Spain
2019
We investigate bidder’s short- and long-term performance in periods of high and low valuation market in response to announcements of acquisitions carried out by Spanish listed firms over the period 1991–2016. We find that acquirers of unlisted targets fully react at the announcement date in high valuation periods, meanwhile the underreaction of listed target bidders at the moment of the announcement in low valuation markets is the result of return continuations. In addition, we find that the market reaction do not depend on recent merger history. Therefore, we provide evidence that bidder reaction to acquisitions is not consistent with the predictions of market sentiment (optimism) after c…
Pure donation or hybrid donation crowdfunding
2019
PurposeDespite the growing research exploring the possibility and feasibility of financing socially oriented projects through crowdfunding, relatively little research examines which crowdfunding model is better to serve such purpose. The purpose of this paper is to offer novel insights to mitigate this research gap.Design/methodology/approachA unique data set collected from the largest Chinese crowdfunding platform is used to test the hypotheses. To solve the perceived self-selection problem, the propensity score matching method is adopted in this paper. Based on this approach, the results of similar prosocial campaigns in two different models (pure donation and hybrid donation) are compare…
Positive gender congruency effects on shopper responses:Field evidence from a gender egalitarian culture
2021
National audience; This field study examined how customer-employee interactions are affected by the congruency between an employee's gender and the perceived gender image of the consumption context in one of the most gender equal cultures in the world (Scandinavia). Mystery shoppers had a service encounter with an employee across a set of physical commercial settings that were classified according to their gender image. The mystery shoppers noted the gender of the employee, provided employee evaluations, and indicated word-of-mouth (WOM) ratings. Shoppers who had a gender congruent service encounter (e.g., a female employee in a “feminine” consumption context) reported more favorable employ…
Comparative evaluation of some interactive reference point-based methods for multi-objective optimisation
1999
Many real-world optimisation applications include several conflicting objectives of possibly nondifferentiable character. However, the lack of computationally efficient, interactive methods for nondifferentiable multi-objective optimisation problems is apparent. To satisfy this demand, a method called NIMBUS has been developed. Two versions of the basic method are presented and compared both theoretically and computationally. In order to give variety to the comparison, a related approach, called reference direction method is included. Theoretically, the methods differ in handling the information requested from the user. Numerical experiments indicate differences in computational efficiency …