Intangible assets are parts of the companies＇ balance sheet, but given their intangible nature, they cannot be qualified as financial assets as other incomes can be. Therefore, the valuation, even if reflected in acc...Intangible assets are parts of the companies＇ balance sheet, but given their intangible nature, they cannot be qualified as financial assets as other incomes can be. Therefore, the valuation, even if reflected in accounting reports, is far from objective, and each company considers it in accordance with their sectors or auditors. Auditors, consultants, and business schools are developing alternative tools for measuring these assets, but there is not a consensus formula that quantifies the business value of intangibles. In recent years, communication analysts and consultants have developed brand valuation and reputation methodologies, which are starting to have a relative weight in business management. The proposed research work is a review of the current methodologies of reputation valuation as a starting point for creating a reference model formula for the valuation of intangibles that provide professionals and experts in the field with a worldwide recognized tool.展开更多
This paper describes an equation discovery approach based on machine learning using LAGRAMGE as an equation discovery tool, with two sources of input, a dataset and model presented in context-free grammar. The approac...This paper describes an equation discovery approach based on machine learning using LAGRAMGE as an equation discovery tool, with two sources of input, a dataset and model presented in context-free grammar. The approach is searching a large range of po- tential equations by a specific inodel. The parameters of the equation are fitted to find the best equations. The experiments are illustratedwith commodity prices from the London Metal Exchange for the period of January-October 2009. The outputs of the experiments are a large mumber of equations; some of the equations display that the predicted prices are following the market trends in perfect patterns.展开更多
Purpose： This paper is a report about the concept analysis of continuity of care, to get further understanding of continuity of care. Methods： The Walker and Avant concept analysis approach was applied in this paper...Purpose： This paper is a report about the concept analysis of continuity of care, to get further understanding of continuity of care. Methods： The Walker and Avant concept analysis approach was applied in this paper. Results： The three attributes include： seamless transfer, flexible reaction and effective interaction. The antecedents were changed needs and patient centred care. In addition, the continuity of care had a significant effect on patients’ outcome, satisfaction and costs. Conclusions： This analysis provides nurses an understanding about continuity of care in both patient’s and care provider’s perspective. Continuity of care is a tailored services provided by care givers, which is an essential element of healthcare system.展开更多
Throughout the decision-making process, prudent investors must address questions regarding the probabilities of future profit gain. In this study, the probability-based discounted cash flow （DCF） method with net pre...Throughout the decision-making process, prudent investors must address questions regarding the probabilities of future profit gain. In this study, the probability-based discounted cash flow （DCF） method with net present value （NPV） as the indicator was adopted as an analysis tool. A probabilistic framework for measuring exceeding probability of annual rate of return on a commercial real estate investment under a specified holding period was developed. Based on the framework, the relation curves of annual rate of return versus the corresponding exceeding probability of return for available financing schemes were constructed. These curves were used as a tool to prioritize the schemes and inform decision-making. An example case is presented to demonstrate the decision-making process developed in this study. Through the proposed process, investors are given basic information on the return, probability that profit gain will occur, and feasibility of financial schemes for commercial real estate investments.展开更多
After socio-political breakthrough in 1989 foreign companies entered Polish media market. Firstly, investors appeared in the press sector, later on in the electronic media. One of the first groups presented in Poland ...After socio-political breakthrough in 1989 foreign companies entered Polish media market. Firstly, investors appeared in the press sector, later on in the electronic media. One of the first groups presented in Poland was Orkla Media. The Norwegians launched a brand new regional daily. After subsequent failure they changed the pattern of business activity. When in 2006 Mecom bought out Orkla＇s shares, a new era began. The British fund was mainly interested in making their assets more profitable. The biggest shareholder of the regional press sector, however, is still Verlagsgruppe Passau （VGP）. The German group appeared in 1993, in disguise of a Swiss company and next year took over eight regional dailies. In due course, VGP bought out a couple of more regional titles and became the leader of this sector of the market. Although the Germans were competing against the Norwegians and the Brits, they showed a different style of managing their assets. The author attempts to describe different patterns of business strategy in the press sector in Poland, examining each investor＇s behavior and the results of their efforts. This can lead to conclusions about the past activities as well as to predictions about the future of the market.展开更多
This paper examines the effect of adding the third screen to current newspaper business models. Newspapers have begun to employ such technologies to bolster audience numbers and to attract more advertisers. The compar...This paper examines the effect of adding the third screen to current newspaper business models. Newspapers have begun to employ such technologies to bolster audience numbers and to attract more advertisers. The comparison of the old revenue model of newspapers with a new emerging business model utilizing newer technologies allows a framework of a possibly new model to be applied to older models. Media are desperate to gain audiences lost in the past decade and trying to reformulate their current business models to reflect new technology. The way media are framing the third screen as a possible savior to their current business model shows that the media realize the old model of revenue through advertising and subscriptions is antiquated. This paper presents a new business model for media by embracing new technologies and adds to current scholarship of media management in a new technologically inclined world.展开更多
Financial statements （FS） are tools which provide information to users for making business decisions. Among the organizations, banks are the firms which conducted and did business with risks. In particular, commerci...Financial statements （FS） are tools which provide information to users for making business decisions. Among the organizations, banks are the firms which conducted and did business with risks. In particular, commercial banks continue to play a dominant role in the whole system, and local commercial banks still have an edge in its widespread network across the country over foreign banks. This article is going to present the survey which clarifies the role of FS in commercial banks＇ loan decisions in Vietnam. Moreover, this paper also discusses FS＇s quality currently, thereby making suggestions for enterprises to enhance the usefulness of accounting information in borrowing activities. This paper has taken performance with 74 official employees in commercial banks in Vietnam. The results indicated the qualitative characteristics of banks when disclosing the financial statements. This article also gave the six oriented solutions to improvement of the loan decision-making by banks.展开更多
For most current Web Service access control methods, Web Service providers create a series of access control roles based on specified attributes. Only by meeting all the roles can a subject obtain the access to necess...For most current Web Service access control methods, Web Service providers create a series of access control roles based on specified attributes. Only by meeting all the roles can a subject obtain the access to necessary operations and resources. However, because of the dynamic and open traits of Web Services, it is difficult for Web Service providers to work out an access control policy with moderate intensity and to realize a satisfactory balance between protecting the security of resources and maintaining the service reachable rate. To provide a solution to the above problem, this paper proposed a trust compensation access control method based on the Attribute-Based Access Control model. Our main contributions include a formal description of the access control method, a method to calculate the attribute trust degree based on time decay, and the trust compensation value of the attribute trust degree, as well as a new Service Oriented Architecture （SOA） architecture and its procedures based on a detailed trust compensation access control method.展开更多
A goal of transfer pricing may be to maximize after tax revenue by setting transfer prices that reduce the total tax paid. ＂Transfer pricing＂ is the pricing of products or services provided by one division to other ...A goal of transfer pricing may be to maximize after tax revenue by setting transfer prices that reduce the total tax paid. ＂Transfer pricing＂ is the pricing of products or services provided by one division to other division of the same corporate entity. Most of the corporate entities are using the method of ＂Window dressing＂, which is a technique used in preparation of financial statements of corporate entities. A transnational corporation is any enterprise that undertakes Foreign Direct Investment （FDI）, owns or controls income gathering assets in more than one country, produces goods or services outsides its country of origin, or engages in international production. Profitability of the transnational corporate entities is being manipulated by the technique of transfer pricing. Abuse of transfer prices is a key tool used by the corporate entities to think that they have virtually no profit; hence, they shouldn＇t pay any taxes. India needs to realize the fundamental need for co-operation among tax administrations in order to remove the obstacles that international double taxation presents to the free movement of goods, services and capital between various countries. In this context, one needs to consider that transactions among associated enterprises may take place under different conditions from those taking place among independent enterprises, while enforcing the act of transfer price mechanism. This paper focuses on transfer pricing and its implications in transnational transactions.展开更多
Pragmatic vagueness is a manifestation that language has elasticity and is one of attributes of nature language. Pragmatic vagueness phenomenon exists in news report, law version and commerce report. Nowadays in adver...Pragmatic vagueness is a manifestation that language has elasticity and is one of attributes of nature language. Pragmatic vagueness phenomenon exists in news report, law version and commerce report. Nowadays in adverting creations, advertisers take pragmatic vagueness as the strategy in order to make the most effective to strengthen the advertising attention, memory and persuasion in the limited time and space. At the same time, the pragmatic vagueness strategy also strengthens the advertising flexibility and appropriateness, compresses information and produces advertising aesthetic effect. In most circumstances, advertising companies use pragmatic vagueness to realize their advertising purpose and pragmatic vagueness offers strangely psychological hint to customers. This paper will firstly state pragmatic vagueness and advertising activities, and then analysis the function of pragmatic vagueness in advertisements.展开更多
Terms of intelligence in 20th and 21th century mean the methods of automatic extraction, analysis, interpretation and use of information. Thus, the intelligence services in the future created an electronic database in...Terms of intelligence in 20th and 21th century mean the methods of automatic extraction, analysis, interpretation and use of information. Thus, the intelligence services in the future created an electronic database in which to their being classified intelligence products, users could choose between the latter themselves relevant information. The EU （European Union） that activities are carried out from at least in year 1996, terrorist attacks in year 200l is only accelerating. Proposals to increase surveillance and international cooperation in this field have been drawn up before September 11 2011. On the Web you can fmd a list of networks （Cryptome, 2011）, which could be connected, or are under the control of the security service--NSA （National Security Agency）. United States of America in year 1994 enacted a law for telephone communication--Digital Telephony Act, which would require manufacturers of telecommunications equipment, leaving some security holes for control. In addition, we monitor the Internet and large corporations. The example of the United States of America in this action reveals the organization for electronic freedoms against a telecom company that the NSA illegally gains access to data on information technology users and Internet telephony.展开更多
A higher correlation tends to yield a more accurate prediction,so that a correlation as high as possible has been searched for and employed in the prediction of solar activity.Instead of using geomagnetic activity dur...A higher correlation tends to yield a more accurate prediction,so that a correlation as high as possible has been searched for and employed in the prediction of solar activity.Instead of using geomagnetic activity during the descending phase of the solar cycle,the minimum annual aa index (aa min) is used as an indicator for the ensuing maximum amplitude (R m) of the sunspot cycle.A four-cycle periodicity is roughly shown in the correlation between R m and aa min.The widely accepted Ohl's precursor prediction method often fails due to the prediction error relative to its estimated uncertainty.An accurate prediction depends on the positive variation of the correlation rather than a higher correlation.Previous experiences by using this method indicate that a prediction for the next cycle,R m (24)=80 ± 17,is likely to fail,implying that the sunspot maximum of Cycle 24 may be either smaller than 63 or greater than 97.展开更多
Objective： To investigate the effects of mild head injury （HI） on the victims＇ intelligence by measuring their intelligence quotient （IQ）.Methods： This cohort study was performed in Khatamol-Anbia Hospital, Zah...Objective： To investigate the effects of mild head injury （HI） on the victims＇ intelligence by measuring their intelligence quotient （IQ）.Methods： This cohort study was performed in Khatamol-Anbia Hospital, Zahedan, Iran and the IQs of 30 mild HI patients were measured right after the injury （IQ0） and six months later （IQ6）. The IQs of 90 close relatives of the patients were also measured at the same period of time as the non-exposure group. The IQs were measured with Wechsler adult intelligence scale-revised （WAIS-R）. The IQ0, IQ6 and their differences （IQ change） were compared in HI patients and their relatives using the Student＇s t test.Results： The mean IQ0 of the HI patients was similar to their relatives. The IQ6 of HI patients appeared to be less than those of their relatives. Moreover, the IQ6 of the HI patients appeared to be less than their initial scores. HI was associated with more decrease in IQ6 compared with IQ0and the female subjects showed more decrease in IQ6 compared with their IQ0.Conclusion： HI seems to be associated with decrease in IQ six months after the injury and it is more evident in female HI patients.展开更多
文摘Intangible assets are parts of the companies＇ balance sheet, but given their intangible nature, they cannot be qualified as financial assets as other incomes can be. Therefore, the valuation, even if reflected in accounting reports, is far from objective, and each company considers it in accordance with their sectors or auditors. Auditors, consultants, and business schools are developing alternative tools for measuring these assets, but there is not a consensus formula that quantifies the business value of intangibles. In recent years, communication analysts and consultants have developed brand valuation and reputation methodologies, which are starting to have a relative weight in business management. The proposed research work is a review of the current methodologies of reputation valuation as a starting point for creating a reference model formula for the valuation of intangibles that provide professionals and experts in the field with a worldwide recognized tool.
文摘This paper describes an equation discovery approach based on machine learning using LAGRAMGE as an equation discovery tool, with two sources of input, a dataset and model presented in context-free grammar. The approach is searching a large range of po- tential equations by a specific inodel. The parameters of the equation are fitted to find the best equations. The experiments are illustratedwith commodity prices from the London Metal Exchange for the period of January-October 2009. The outputs of the experiments are a large mumber of equations; some of the equations display that the predicted prices are following the market trends in perfect patterns.
文摘Purpose： This paper is a report about the concept analysis of continuity of care, to get further understanding of continuity of care. Methods： The Walker and Avant concept analysis approach was applied in this paper. Results： The three attributes include： seamless transfer, flexible reaction and effective interaction. The antecedents were changed needs and patient centred care. In addition, the continuity of care had a significant effect on patients’ outcome, satisfaction and costs. Conclusions： This analysis provides nurses an understanding about continuity of care in both patient’s and care provider’s perspective. Continuity of care is a tailored services provided by care givers, which is an essential element of healthcare system.
文摘Throughout the decision-making process, prudent investors must address questions regarding the probabilities of future profit gain. In this study, the probability-based discounted cash flow （DCF） method with net present value （NPV） as the indicator was adopted as an analysis tool. A probabilistic framework for measuring exceeding probability of annual rate of return on a commercial real estate investment under a specified holding period was developed. Based on the framework, the relation curves of annual rate of return versus the corresponding exceeding probability of return for available financing schemes were constructed. These curves were used as a tool to prioritize the schemes and inform decision-making. An example case is presented to demonstrate the decision-making process developed in this study. Through the proposed process, investors are given basic information on the return, probability that profit gain will occur, and feasibility of financial schemes for commercial real estate investments.
文摘After socio-political breakthrough in 1989 foreign companies entered Polish media market. Firstly, investors appeared in the press sector, later on in the electronic media. One of the first groups presented in Poland was Orkla Media. The Norwegians launched a brand new regional daily. After subsequent failure they changed the pattern of business activity. When in 2006 Mecom bought out Orkla＇s shares, a new era began. The British fund was mainly interested in making their assets more profitable. The biggest shareholder of the regional press sector, however, is still Verlagsgruppe Passau （VGP）. The German group appeared in 1993, in disguise of a Swiss company and next year took over eight regional dailies. In due course, VGP bought out a couple of more regional titles and became the leader of this sector of the market. Although the Germans were competing against the Norwegians and the Brits, they showed a different style of managing their assets. The author attempts to describe different patterns of business strategy in the press sector in Poland, examining each investor＇s behavior and the results of their efforts. This can lead to conclusions about the past activities as well as to predictions about the future of the market.
文摘This paper examines the effect of adding the third screen to current newspaper business models. Newspapers have begun to employ such technologies to bolster audience numbers and to attract more advertisers. The comparison of the old revenue model of newspapers with a new emerging business model utilizing newer technologies allows a framework of a possibly new model to be applied to older models. Media are desperate to gain audiences lost in the past decade and trying to reformulate their current business models to reflect new technology. The way media are framing the third screen as a possible savior to their current business model shows that the media realize the old model of revenue through advertising and subscriptions is antiquated. This paper presents a new business model for media by embracing new technologies and adds to current scholarship of media management in a new technologically inclined world.
文摘Financial statements （FS） are tools which provide information to users for making business decisions. Among the organizations, banks are the firms which conducted and did business with risks. In particular, commercial banks continue to play a dominant role in the whole system, and local commercial banks still have an edge in its widespread network across the country over foreign banks. This article is going to present the survey which clarifies the role of FS in commercial banks＇ loan decisions in Vietnam. Moreover, this paper also discusses FS＇s quality currently, thereby making suggestions for enterprises to enhance the usefulness of accounting information in borrowing activities. This paper has taken performance with 74 official employees in commercial banks in Vietnam. The results indicated the qualitative characteristics of banks when disclosing the financial statements. This article also gave the six oriented solutions to improvement of the loan decision-making by banks.
文摘For most current Web Service access control methods, Web Service providers create a series of access control roles based on specified attributes. Only by meeting all the roles can a subject obtain the access to necessary operations and resources. However, because of the dynamic and open traits of Web Services, it is difficult for Web Service providers to work out an access control policy with moderate intensity and to realize a satisfactory balance between protecting the security of resources and maintaining the service reachable rate. To provide a solution to the above problem, this paper proposed a trust compensation access control method based on the Attribute-Based Access Control model. Our main contributions include a formal description of the access control method, a method to calculate the attribute trust degree based on time decay, and the trust compensation value of the attribute trust degree, as well as a new Service Oriented Architecture （SOA） architecture and its procedures based on a detailed trust compensation access control method.
文摘A goal of transfer pricing may be to maximize after tax revenue by setting transfer prices that reduce the total tax paid. ＂Transfer pricing＂ is the pricing of products or services provided by one division to other division of the same corporate entity. Most of the corporate entities are using the method of ＂Window dressing＂, which is a technique used in preparation of financial statements of corporate entities. A transnational corporation is any enterprise that undertakes Foreign Direct Investment （FDI）, owns or controls income gathering assets in more than one country, produces goods or services outsides its country of origin, or engages in international production. Profitability of the transnational corporate entities is being manipulated by the technique of transfer pricing. Abuse of transfer prices is a key tool used by the corporate entities to think that they have virtually no profit; hence, they shouldn＇t pay any taxes. India needs to realize the fundamental need for co-operation among tax administrations in order to remove the obstacles that international double taxation presents to the free movement of goods, services and capital between various countries. In this context, one needs to consider that transactions among associated enterprises may take place under different conditions from those taking place among independent enterprises, while enforcing the act of transfer price mechanism. This paper focuses on transfer pricing and its implications in transnational transactions.
文摘Pragmatic vagueness is a manifestation that language has elasticity and is one of attributes of nature language. Pragmatic vagueness phenomenon exists in news report, law version and commerce report. Nowadays in adverting creations, advertisers take pragmatic vagueness as the strategy in order to make the most effective to strengthen the advertising attention, memory and persuasion in the limited time and space. At the same time, the pragmatic vagueness strategy also strengthens the advertising flexibility and appropriateness, compresses information and produces advertising aesthetic effect. In most circumstances, advertising companies use pragmatic vagueness to realize their advertising purpose and pragmatic vagueness offers strangely psychological hint to customers. This paper will firstly state pragmatic vagueness and advertising activities, and then analysis the function of pragmatic vagueness in advertisements.
文摘Terms of intelligence in 20th and 21th century mean the methods of automatic extraction, analysis, interpretation and use of information. Thus, the intelligence services in the future created an electronic database in which to their being classified intelligence products, users could choose between the latter themselves relevant information. The EU （European Union） that activities are carried out from at least in year 1996, terrorist attacks in year 200l is only accelerating. Proposals to increase surveillance and international cooperation in this field have been drawn up before September 11 2011. On the Web you can fmd a list of networks （Cryptome, 2011）, which could be connected, or are under the control of the security service--NSA （National Security Agency）. United States of America in year 1994 enacted a law for telephone communication--Digital Telephony Act, which would require manufacturers of telecommunications equipment, leaving some security holes for control. In addition, we monitor the Internet and large corporations. The example of the United States of America in this action reveals the organization for electronic freedoms against a telecom company that the NSA illegally gains access to data on information technology users and Internet telephony.
基金supported by the Chinese Academy of Sciences (Grant No.KGCX3-SYW-403-10)the National Natural Science Foundation of China (Grant Nos.10973020,10673017 and 40890161)
文摘A higher correlation tends to yield a more accurate prediction,so that a correlation as high as possible has been searched for and employed in the prediction of solar activity.Instead of using geomagnetic activity during the descending phase of the solar cycle,the minimum annual aa index (aa min) is used as an indicator for the ensuing maximum amplitude (R m) of the sunspot cycle.A four-cycle periodicity is roughly shown in the correlation between R m and aa min.The widely accepted Ohl's precursor prediction method often fails due to the prediction error relative to its estimated uncertainty.An accurate prediction depends on the positive variation of the correlation rather than a higher correlation.Previous experiences by using this method indicate that a prediction for the next cycle,R m (24)=80 ± 17,is likely to fail,implying that the sunspot maximum of Cycle 24 may be either smaller than 63 or greater than 97.
文摘Objective： To investigate the effects of mild head injury （HI） on the victims＇ intelligence by measuring their intelligence quotient （IQ）.Methods： This cohort study was performed in Khatamol-Anbia Hospital, Zahedan, Iran and the IQs of 30 mild HI patients were measured right after the injury （IQ0） and six months later （IQ6）. The IQs of 90 close relatives of the patients were also measured at the same period of time as the non-exposure group. The IQs were measured with Wechsler adult intelligence scale-revised （WAIS-R）. The IQ0, IQ6 and their differences （IQ change） were compared in HI patients and their relatives using the Student＇s t test.Results： The mean IQ0 of the HI patients was similar to their relatives. The IQ6 of HI patients appeared to be less than those of their relatives. Moreover, the IQ6 of the HI patients appeared to be less than their initial scores. HI was associated with more decrease in IQ6 compared with IQ0and the female subjects showed more decrease in IQ6 compared with their IQ0.Conclusion： HI seems to be associated with decrease in IQ six months after the injury and it is more evident in female HI patients.
