Search results for "statement"
showing 10 items of 185 documents
Adaptive Modifications of Hypotheses After an Interim Analysis
2001
It is investigated how one can modify hypotheses in a trial after an interim analysis such that the type I error rate is controlled. If only a global statement is desired, a solution was given by Bauer (1989). For a general multiple testing problem, Kieser, Bauer and Lehmacher (1999) and Bauer and Kieser (1999) gave solutions, by means of which the initial set of hypotheses can be reduced after the interim analysis. The same techniques can be applied to obtain more flexible strategies, as changing weights of hypotheses, changing an a priori order, or even including new hypotheses. It is emphasized that the application of these methods requires very careful planning of a trial as well as a c…
The methodology of the statement of comprehensive income and its impact on profitability: the case of Latvia
2018
International audience; The financial statements of a company are used by external users as the main source of information in order to take financially informed decisions. The author of the article has summarized the study on one of the financial statements-a statement of comprehensive income (CI statement) that enables creditors and investors to assess the process of the formation of company's profit and profitability. Purpose: on the basis of the study of the specificity of the preparation of the statement of comprehensive income to analyze and evaluate the influence of CI statement items on the profitability of Latvian companies. In order to achieve the purpose, the author has structured…
Effectiveness of Technology-Based Distance Physical Rehabilitation Interventions for Improving Physical Functioning in Stroke: A Systematic Review an…
2019
OBJECTIVE: To study the effectiveness of technology-based distance physical rehabilitation interventions on physical functioning in stroke. DATA SOURCES: A systematic literature search was conducted in 6 databases from January 2000 to May 2018. STUDY SELECTION: Inclusion criteria applied the patient, intervention, comparison, outcome, study design framework as follows: (P) stroke; (I) technology-based distance physical rehabilitation interventions; (C) any comparison without the use of technology; (O) physical functioning; (S) randomized controlled trials (RCTs). The search identified in total 693 studies, and the screening of 162 full-text studies revealed 13 eligible studies. DATA EXTRACT…
Discussing the Concepts of Cluster and Industrial District
2016
The significance and popularity of the cluster and industrial district concepts claim for a deeper reflection. The analysis of one of the European Commission’s (EC) policy documents shows inconsistencies that do not impede the formulation of normative statements. That way we answer the question of why and how cluster ideas have substituted industrial district principles and the consequences derived from that phenomenon.
The value relevance of earnings, operating cash flow and accruals: A study on UK data
2003
The purpose of the work reported in this paper is to establish the value relevance of earnings, operating cash flows and accruals for UK companies. Innovations in this paper are threefold: the use ...
Tutela e sicurezza del lavoro tra centro e periferia: la sicurezza sui luoghi di lavoro
2013
Il saggio prende in esame la complessa questione del riparto di competenze tra Stato e Regioni alla luce del Titolo V della Costituzione in materia di salute e sicurezza sui luoghi di lavoro. Il riparto di competenze tra centro e periferia è stato oggetto di una limitata analisi da parte della dottrina e della giurisprudenza, che si sono concentrate in particolare sulla disciplina del mercato del lavoro. L’Autore descrive un sistema multilivello, caratterizzato dalla compresenza di fonti nazionali e regionali, della contrattazione collettiva, nonché di codici di condotta. Sulla scorta di una ricostruzione del quadro normativo e dei percorsi della giurisprudenza, il saggio propone una lettur…
Staging the Impossible for Young Audiences: Preliminary Findings in a Research Project
2009
“You should not be able to notice that it is theatre for children!” says Suzanne Osten, Swedish theatre director. How is this view compatible with her statement that Theatre for Young Audiences (TYA) should always take the child's perspective? In this article I draw attention to Osten's motivation and ability to do what some reckon to be impossible, unheard of, and/or irresponsible. Staging taboos such as divorce, suicide, eating disorders, and schizophrenia for children has been something of a trademark for Osten. I will widen the focus beyond the thematic content, by analyzing how she gives this a formal expression: how theoretical, aesthetic, kinesthetic, and playful approaches challenge…
Ontological representation of texts, and its applicationsin text analysis
2003
Masteroppgave i informasjons- og kommunikasjonsteknologi 2003 - Høgskolen i Agder, Grimstad For the management of a company, the need to know what people think of their products or services is becoming increasingly important in an increasingly competitive market. As the Internet can nearly be described as a digital mirror of events in the ”real“ world, being able to make sense of the semi structured nature of natural language texts published in this ubiquitous medium has received growing interest. The approach proposed in the thesis combines natural language processing and ontologies to represent elements in texts and relations between them. These relations are used to determine what terms …
Punishment as Defiance: Deterrence and Perverse Effects in the Case of Expressive Crime
2013
Expressive crime contrasts with instrumental crime in that delinquents do not seek material benefits. Law-breakers are motivated by the desire to “make a statement”, possibly against majority attitudes in the society. Fighting expressive crime is complicated by this fact in that increasing intervention may have counter-effects. In this paper, I present a model of expressive crime. Delinquents are motivated to perform the illegal action because it transmits a signal. If the punishment associated with the crime affects the value of this signal positively, an increase in punishment may serve as defiance, and not as deterrence. Accordingly, the number of law violations may increase if those def…
Market Determinants of Voluntary Disclosure of Macroeconomic Effects on Corporate Performance
2012
The macroeconomic environment is an important determinant of firm performance. Nevertheless, many firms are simplistic in the approach they use to identify, analyze and create strategies for managing the vital relationship between intrinsic competitiveness and macroeconomic fluctuations. Few firms disclose this information to outside stakeholders, which means they are prevented from understanding the intrinsic performance. We analyze the effects of the implementation/development of IFRS/IAS 1 on voluntary macroeconomic information disclosure with a focus on information content and market determinants. We base our analysis on a sample of the 100 largest public European firms in the period 20…