Search results for "Relevance"
showing 10 items of 500 documents
The Value Relevance of Operating Lease Liabilities: Economic Effects of IFRS 16
2018
The new IASB and FASB models for leases aim to improve the quality of financial reporting. To this end, both standard setters impose the recognition of assets and liabilities for operating leases. Meanwhile, preparers have been strongly lobbying against these changes, as in their view the new treatment will lead to negative economic consequences. We undertake a value‐relevance study to examine whether as‐if capitalised operating leases are priced by market users in a relatively unexplored setting. We consider Spanish listed firms, and employ hand‐collected data on operating leases disclosed in the notes to the financial statements to constructively capitalise the assets and liabilities. Our…
Does Patriotic Vigilance Make Any Sense in the Transnational Arena? A Cosmopolitan Alternative to the Globalization Paradox
2017
We address the issue of the relevance in the transnational arena of the concept of patriotic vigilance, as expressed by French Minister Arnaud Montebourg in 2014. Firstly, we examine the globalization paradox with its underpinnings in the literature and its illustration through the recent Alstom saga. Secondly, we review the idea of a paradigm shift in world monetary affairs signaled by the recent crisis. Finally, drawing on Kant’s ideas on cosmopolitism, we sketch out an alternative to the globalization paradox.
The Role of Perceived Relevance and Attention in Teachers’ Attitude and Intention to Use Educational Video Games
2017
Educational video games (EVGs) are becoming a trending topic in education as a new teaching methodology which can help teachers to increase students’ attention and engagement during the learning process. Nevertheless, despite an increasing academic interest in EVGs little research has been devoted to delve into teacher’s beliefs affecting their attitude towards EVGs and how these beliefs also affect their intention to use EVGs in their courses. Using Keller’s ARCS model as a theoretical framework, the role of perceived relevance and attention in teachers’ attitude and intention to use EVGs is analyzed. To do so a research model is tested using a sample of 312 Higher Education teachers via s…
Integrating self, voice, experience
2018
AbstractThe experience of hearing one’s own voice during the act of speaking is a form of self-awareness and self-reflection that occurs in relation to and in interaction with the flow of experience, including the experience of other selves and their voices. Self-communication is deeply implicated in and necessary for interpersonal communication (Harris 1996). And yet, it is the latter which is generally taken to be the paradigm case of human languaging. The fundamental role of self-communication is neglected in the language sciences. Starting with the important fact that we hear our own voice when we speak (Harris 1996, chap. 11), this paper examines the central role of self-communication …
ABDUCTIVE INFERENCES IN PRAGMATIC PROCESSES
2018
Abstract In pragmatic theories, the notion of inference plays a central role, together with the communicative act in which it is activated. Although some scholars, such as Levinson, Sperber and Wilson, propose detailed and accurate analyses of this notion, we will maintain that these analyses can be better systematized if seen through Peirce’s notion of abduction. We will try to maintain that the variety of inferential processes in play in a linguistic act is mostly of an abductive nature. Moreover, we will maintain that the typological tripartition of abductions discussed by Eco (1981) allows to account for a signi cant part of the mechanisms involved in the comprehension of an utterance, …
Interpretability of Recurrent Neural Networks in Remote Sensing
2020
In this work we propose the use of Long Short-Term Memory (LSTM) Recurrent Neural Networks for multivariate time series of satellite data for crop yield estimation. Recurrent nets allow exploiting the temporal dimension efficiently, but interpretability is hampered by the typically overparameterized models. The focus of the study is to understand LSTM models by looking at the hidden units distribution, the impact of increasing network complexity, and the relative importance of the input covariates. We extracted time series of three variables describing the soil-vegetation status in agroe-cosystems -soil moisture, VOD and EVI- from optical and microwave satellites, as well as available in si…
Espais de formació de la responsabilitat social universitària
2018
L’article està basat en l’experiència de les «Jornadas de ‘Humanismo y Universidad’» celebrades a la Escuela Universitaria de Trabajo Social «Ntra. Sra. del Camino» amb l’objectiu de contribuir al desenvolupament d’iniciatives innovadores en la formació de la Responsabilitat Social Universitària (RSU) i, així, fomentar accions que involucren els diferents agents implicats, inclosos els beneficiaris finals, en els processos d’innovació i la cerca d’un aprenentatge socialment responsable. Les Jornades constitueixen una «bona pràctica», que permet obtindre i mesurar resultats significatius per a definir els elements que determinen l’efectivitat d’aquesta pràctica, l’aplicació de la qual se sit…
Krinka Vidaković-Petrov y Kalmi Baruh: una perspectiva biográfica intersubjetiva
2019
Krinka Vidakovic-Petrov has devoted much of her extensive academic career to studying the Hispanist Kalmi Baruh. In fact, the researcher considers him the «father» of the Spanish studies in Yugoslavia. The present article intends to analyze her personal connection with the Bosnian-Sephardic intellectual through the biographical method, including the attendance to one of her academic presentations, three meetings that took place in Belgrade and a personal document written by her. The aim of the article, despite the limitations of this research model, is to highlight the relevance of the work carried out by Vidakovic-Petrov and to analyze the cognitive fundamentals that justify her interest i…
Scientific Merits and Analytical Challenges of Tree‐Ring Densitometry
2019
X-ray microdensitometry on annually resolved tree-ring samples has gained an exceptional position in last-millennium paleoclimatology through the maximum latewood density (MXD) parameter, but also increasingly through other density parameters. For 50 years, X-ray based measurement techniques have been the de facto standard. However, studies report offsets in the mean levels for MXD measurements derived from different laboratories, indicating challenges of accuracy and precision. Moreover, reflected visible light-based techniques are becoming increasingly popular, and wood anatomical techniques are emerging as a potentially powerful pathway to extract density information at the highest resol…
The 2020 magnetism roadmap
2020
Following the success and relevance of the 2014 and 2017 Magnetism Roadmap articles, this 2020 Magnetism Roadmap edition takes yet another timely look at newly relevant and highly active areas in magnetism research. The overall layout of this article is unchanged, given that it has proved the most appropriate way to convey the most relevant aspects of today's magnetism research in a wide variety of sub-fields to a broad readership. A different group of experts has again been selected for this article, representing both the breadth of new research areas, and the desire to incorporate different voices and viewpoints. The latter is especially relevant for thistype of article, in which one's fi…