Search results for "noun"
showing 10 items of 234 documents
An empirical assessment of the Feltham-Ohlson models considering the sign of abnormal earnings
2006
Abstract This paper provides an empirical assessment of the Feltham-Ohlson models, distinguishing between firms with positive and negative abnormal earnings. Abnormal earnings persistence and conservatism parameters differ for these two groups; this implies different earnings prediction models and valuation functions for both profit-making and loss-making firms. The analysis refers to the period 1991-1999 and uses a sample of Spanish firms quoted on the Madrid S.E. The results suggest that our contextual approach is more useful than the non-contextual one to predict future abnormal earnings and explain current prices. Although the Ohlson (1995) model is accurate in forecasting future abnorm…
The value relevance of losses revisited: the importance of earnings aggregation
2011
Accepted version of an article published in the journal: Global Business and Economics Review. Also available from the publisher at: http://dx.doi.org/10.1504/GBER.2011.040728 Prior research has suggested that earnings explain a larger portion of the variation in stock returns when disaggregated into components. This study shows that the increase in explanatory power stems primarily from disaggregation of negative earnings. When accounting earnings are sufficiently disaggregated into items, there is no longer a statistical difference in the value relevance of positive and negative earnings. Thus, negative earnings are also useful to stock investors. The findings are attributed to earnings p…
The informational role of thin options markets: Empirical evidence from the Spanish case
2016
This study investigates the informational role of thin options markets, specifically the Spanish options market. Firstly, we examine the effect of options markets by analysing stock market reaction to earnings news, conditional on the availability of options markets. Secondly, we examine options trading activity before the release of earnings news (including the announcement period). The results show that the impact on prices before the earnings release is significantly bigger when options trading is available. Moreover, the dissemination of earnings news is associated with significant unusual activity in the options market due to informed trading, especially when the earnings surprise is h…
Stability of PEI–DNA and DOTAP–DNA complexes: effect of alkaline pH, heparin and serum
2001
Abstract DNA complexes formed with nonviral vectors such as polyethylenimine (PEI) or 1,2-dioleoyl-3-trimethylammonium-propane (DOTAP) are widely used in gene therapy. These complexes prevent the interaction of DNA with the fluorescent probes usually employed to quantify DNA. We thus studied the procedures for DNA quantification from DNA complexes as well as their stability in the presence of DNase or mouse, rat and human sera. Release of the DNA from its complexes was accomplished by increasing the pH of the medium (from 7.3 to 13.4) or by adding heparin. The stability against degradation was tested in vitro, by incubating the complexes at 37°C in the presence of DNase I and sera from the …
Learning and generalizing new nouns
2021
When they learn a new word, young children need to understand which are the relevant dimensions. The relevant dimensions are not always very salient, whereas salient properties might be conceptually irrelevant. This review illustrates the benefits of comparing simltaneously two (or more) examples introduced as members of the same category. This situation has been shown to be more effective for understanding the dimension relevance than the presentation of a single example or of several items introduced sequentially. We present studies showing that situations in which training examples are given are more effective than situations in which the examples are not labelled. We also include compar…
Amerikāņu angļu valodas lietvārdu lietojums citu angļu valodas variantu tekstos
2019
Nav noslēpums, ka angļu valoda ir viena no izplatītākajām valodām pasaulē, un tiek uzskatīta par vienotu valodu starp tiem, kuru dzimtā valoda nav angļu. Tieši tāpēc tā plašāk pazīstama kā lingua franca. Angļu valoda ir bagāta ar dažādiem dialektiem un tā ir plaši izpaltīta dažādās pasaules valstīs, kā piemēram Amerikas Savienotajās Valstīs, Kanādā, Lielbritānijā un daudzās citās. Amerikas Savienotajām Valstīm ir ļoti liela ietekme uz angļu valodu, jo tā ir viena no lielākajām valstīm pasaulē, ar lielāko daļu angļu valodā runājošo pasaules iedzīvotāju. Tieši tāpēc, pētījuma galvenais mērķis bija apkopot, analizēt un salīdzināt Amerikāņu angļu valodas lietvārdu lietojumu Britu un Kanādas Nac…
An Overview of Business Writing: Challenges and Solutions
2019
Abstract Bad writing can affect individuals and companies alike. It can cause confusion and misunderstanding, waste important resources of time and money, erode credibility and trust. On the other hand, clear writing will increase productivity, promote goodwill, and cement relations. This article discusses some of the most common problems encountered in business writing, together with their causes and the solutions proposed in the literature. Using too many words, an abstract vocabulary, and passive constructions will obscure the message and tire the reader. Conversely, the elimination of clutter, the use of plain words and personal pronouns, and the construction of sentences with clear sub…
Effects of reading proficiency and of base and whole-word frequency on reading noun- and verb-derived words: An eye-tracking study in Italian primary…
2018
The aim of this study is to assess the role of readers’ proficiency and of the base-word distributional properties on eye-movement behavior. Sixty-two typically developing children, attending 3rd, 4th, and 5th grade, were asked to read derived words in a sentence context. Target words were nouns derived from noun bases (e.g., umorista, ‘humorist’), which in Italian are shared by few derived words, and nouns derived from verb bases (e.g., punizione, ‘punishment’), which are shared by about 50 different inflected forms and several derived words. Data shows that base and word frequency affected first-fixation duration for nouns derived from noun bases, but in an opposite way: base frequency ha…
A Freely Available Morphological Analyzer, Disambiguator and Context Sensitive Lemmatizer for German
1998
In this paper we present Morphy, an integrated tool for German morphology, part-of-speech tagging and context-sensitive lemmatization. Its large lexicon of more than 320,000 word forms plus its ability to process German compound nouns guarantee a wide morphological coverage. Syntactic ambiguities can be resolved with a standard statistical part-of-speech tagger. By using the output of the tagger, the lemmatizer can determine the correct root even for ambiguous word forms. The complete package is freely available and can be downloaded from the World Wide Web.
Age-Related Changes in the Gut Microbiota Modify Brain Lipid Composition
2020
PMCID: PMC6970973; International audience; Understanding the molecular mechanisms underlying the changes observed during aging is a prerequisite to design strategies to prevent age-related diseases. Aging is associated with metabolic changes, including alteration in the brain lipid metabolism. These alterations may contribute to the development of pathophysiological conditions. Modifications in the gut microbiota composition are also observed during aging. As communication axes exist between the gut microbiota and the brain and knowing that microbiota influences the host metabolism, we speculated on whether age-associated modifications in the gut microbiota could be involved in the lipid ch…