Search results for "informations"

The Value of Auditor Industry Specialization: Evidence from a Structural Model

2021

ABSTRACT This study investigates the value of auditor industry specialization. In the first step, we use a discrete choice model to derive the first-order demand for auditor industry specialization. Our results reveal that clients have a general preference for auditor industry specialization, relating to both audit firm and audit office specialization. We observe that specializations at the audit firm and audit office level are substitutes. We also find that larger, more complex clients have a stronger demand for industry specialization at the audit office level. In the second step, we use the results from the discrete choice model to quantify the value of auditor industry specialists for c…

Keywords given by authors of scientific articles in database descriptors

2007

Creença i realitat en William James

2008

This paper is devoted to analyse both the epistemology and ontology of James's pragmatism and his metaphysical proposals. The conclusions are: first, that James did not defend a metaphysical realism, but a antirealist realism; and secondly that this position was what he needed to defend the possibility of human freedom and religious experience.

Ontological Modelling of FEST with support for DDI Reasoning

2017

Master's thesis Information- and communication technology IKT590 - University of Agder 2017 FEST is a Norwegian database and information service aimed towards providing all the required pharmaceutical data to different stakeholders such as hospitals, pharmaceutical companies, and practitioners. FEST being a complete pharmaceutical database, ensures every information related to drugs such as dosage, form of drug, interactions, and brand. FEST database is represented as an XML and schema files. In this master thesis, we propose an open and linked data representation approach of FEST database by modelling it as an Ontology. We propose the integration of FEST ontology with other systems and ont…

Information and Communication Technology as a Differentiation Tool in Restaurants

2014

Hospitality companies implement various communication and information technologies to improve efficiency and customer service, among other aspects. However, the literature has paid little attention to investment in technology by restaurants. Therefore, this article aims at testing the use of technology as a differentiation instrument by restaurants. As a result of this analysis for a sample of 150 restaurant owners or managers, these findings allow the identification of the specific technology solutions that make the difference across restaurants and, thus, to infer the information and communication technologies that should be prioritized by restaurant owners/managers depending on their res…

Comparison of Attention Behaviour Across User Sets through Automatic Identification of Common Areas of Interest

2020

Eye tracking is used to analyze and compare user behaviour within numerous domains, but long duration eye tracking experiments across multiple users generate millions of eye gaze samples, making th ...

Interaction affordances in traditional instruments and tablet computers: A study of children’s musical group creativity

2019

In order to promote children’s collaborative musical creativity in new digital environments, we need a better understanding not only of the sound production capabilities provided by the new digital tools, but also of the interaction affordances involved. This study focuses on the interactional patterns emerging in children’s musical creativity, comparing creative group processes on iPad tablet computers (with GarageBand software) to processes on traditional musical instruments. Both instrumentations were assigned to five groups of four 10–12-year-olds for creating sound landscapes for a “space” movie. The traditional instrument groups’ processes were characterized by peer teaching as well …

Effects of Carbon Emissions, Environmental Disclosures and CSR Assurance on Cost of Equity in Emerging Markets

2021

The objective of the paper is to empirically test the relation between carbon emissions, environmental disclosures, assurance of sustainability reports and firms&rsquo

Fomento del acceso público y del uso compartido de los datos brutos procedentes de la investigación científica

2014

Editorial.

Behavior-based personalization in web search

2016

Personalized search approaches tailor search results to users' current interests, so as to help improve the likelihood of a user finding relevant documents for their query. Previous work on personalized search focuses on using the content of the user's query and of the documents clicked to model the user's preference. In this paper we focus on a different type of signal: We investigate the use of behavioral information for the purpose of search personalization. That is, we consider clicks and dwell time for reranking an initially retrieved list of documents. In particular, we (i) investigate the impact of distributions of users and queries on document reranking; (ii) estimate the relevance …