A configural dominant account of contextual cueing: Configural cues are stronger than colour cues.

Science.gov (United States)

Kunar, Melina A; John, Rebecca; Sweetman, Hollie

2014-01-01

Previous work has shown that reaction times to find a target in displays that have been repeated are faster than those for displays that have never been seen before. This learning effect, termed "contextual cueing" (CC), has been shown using contexts such as the configuration of the distractors in the display and the background colour. However, it is not clear how these two contexts interact to facilitate search. We investigated this here by comparing the strengths of these two cues when they appeared together. In Experiment 1, participants searched for a target that was cued by both colour and distractor configural cues, compared with when the target was only predicted by configural information. The results showed that the addition of a colour cue did not increase contextual cueing. In Experiment 2, participants searched for a target that was cued by both colour and distractor configuration compared with when the target was only cued by colour. The results showed that adding a predictive configural cue led to a stronger CC benefit. Experiments 3 and 4 tested the disruptive effects of removing either a learned colour cue or a learned configural cue and whether there was cue competition when colour and configural cues were presented together. Removing the configural cue was more disruptive to CC than removing colour, and configural learning was shown to overshadow the learning of colour cues. The data support a configural dominant account of CC, where configural cues act as the stronger cue in comparison to colour when they are presented together.

Contextualizing Cave Maps as Geospatial Information: Case Study of Indonesia

Science.gov (United States)

Reinhart, H.

2017-12-01

Caves are the result of solution processes. Because they are happened from geochemical and tectonic activity, they can be considered as geosphere phenomena. As one of the geosphere phenomena, especially at karst landform, caves have spatial dimensions and aspects. Cave’s utilizations and developments are increasing in many sectors such as hydrology, earth science, and tourism industry. However, spatial aspects of caves are poorly concerned dues to the lack of recognition toward cave maps. Many stakeholders have not known significances and importance of cave maps in determining development of a cave. Less information can be considered as the cause. Therefore, it is strongly necessary to put cave maps into the right context in order to make stakeholders realize the significance of it. Also, cave maps will be officially regarded as tools related to policy, development, and conservation act of caves hence they will have regulation in the usages and applications. This paper aims to make the contextualization of cave maps toward legal act. The act which is used is Act Number 4 Year 2011 About Geospatial Information. The contextualization is done by scrutinizing every articles and clauses related to cave maps and seek the contextual elements from both of them. The results are that cave maps can be regarded as geospatial information and classified as thematic geospatial information. The usages of them can be regulated through the Act Number 4 Year 2011. The regulations comprised by data acquisition, database, authorities, surveyor, and the obligation of providing cave maps in planning cave’s development and the environment surrounding.

Influence of affective meaning on memory for contextual information.

Science.gov (United States)

D'Argembeau, Arnaud; Van der Linden, Martial

2004-06-01

In 4 experiments, the authors investigated the influence of the affective meaning of words on memory for 2 kinds of contextual features that differ in the amount of effortful processes they require to be encoded in memory (i.e., color and spatial location). The main results showed that memory for color, in which words were typed, was better for emotional than for neutral words, but only when color information was learned incidentally. In contrast, spatial location of the words was better remembered for emotional than for neutral words whatever the encoding conditions (intentional vs. incidental). It is suggested that the influence of affective meaning on context memory may involve an automatic attraction of attention to contextual features associated with emotional words. Copyright 2004 American Psychological Association

Contextualization of topics: browsing through the universe of bibliographic information

NARCIS (Netherlands)

Koopman, Rob; Wang, Shenghui; Scharnhorst, Andrea

2017-01-01

This paper describes how semantic indexing can help to generate a contextual overview of topics and visually compare clusters of articles. The method was originally developed for an innovative information exploration tool, called Ariadne, which operates on bibliographic databases with tens of

Accounting Students’ Choice on Accounting Information Technology Careers

Directory of Open Access Journals (Sweden)

Nurul Hasanah Uswati Dewi

2014-12-01

Full Text Available The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems.This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This research shows that the interest in undergraduate accounting students for a career in the field of information systems is very small and this research also appears that the academic supervisor is one of the dominant factors influencing student choice in choosing a career in the field of information systems. Beside this, this study also found that respondents are not interested in a career in accounting information systems more due to that field of information systems is not a career they aspire.

Accounting Students’ Choice on Accounting Information Technology Careers

Directory of Open Access Journals (Sweden)

Nurul Hasanah Uswati Dewi

2014-12-01

Full Text Available The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems. This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This research shows that the interest in undergraduate accounting students for a career in the field of information systems is very small and this research also appears that the academic supervisor is one of the dominant factors influencing student choice in choosing a career in the field of information systems. Beside this, this study also found that respondents are not interested in a career in accounting information systems more due to that field of information systems is not a career they aspire.

Contextualism in Normative Political Theory

DEFF Research Database (Denmark)

Lægaard, Sune

2016-01-01

Contextualism denotes a set of ideas about the importance of attention to context. The topic of the article is contextualism in normative political theory/philosophy, in relation to the part of political theory concerned with systematic political argument for normative claims—evaluative claims...... that can be invoked to contextualize a specific object of political discussion such as a law, an institution, or the like. Contextualism denotes any view that political theory should take context into account, but there are many different views about what this means. Contextualism can be characterized...... by way of different contrasts, which imply that the resulting conceptions of contextualism are views about different things, such as justification, the nature of political theory, or methodology. Here the focus is on characterizations of contextualism in terms of methodology and justification...

A qualitative evaluation of the crucial attributes of contextual information necessary in EHR design to support patient-centered medical home care.

Science.gov (United States)

Weir, Charlene R; Staggers, Nancy; Gibson, Bryan; Doing-Harris, Kristina; Barrus, Robyn; Dunlea, Robert

2015-04-16

Effective implementation of a Primary Care Medical Home model of care (PCMH) requires integration of patients' contextual information (physical, mental, social and financial status) into an easily retrievable information source for the healthcare team and clinical decision-making. This project explored clinicians' perceptions about important attributes of contextual information for clinical decision-making, how contextual information is expressed in CPRS clinical documentation as well as how clinicians in a highly computerized environment manage information flow related to these areas. A qualitative design using Cognitive Task Analyses and a modified Critical Incident Technique were used. The study was conducted in a large VA with a fully implemented EHR located in the western United States. Seventeen providers working in a PCMH model of care in Primary Care, Home Based Care and Geriatrics reported on a recent difficult transition requiring contextual information for decision-making. The transcribed interviews were qualitatively analyzed for thematic development related to contextual information using an iterative process and multiple reviewers with ATLAS@ti software. Six overarching themes emerged as attributes of contextual information: Informativeness, goal language, temporality, source attribution, retrieval effort, and information quality. These results indicate that specific attributes are needed to in order for contextual information to fully support clinical decision-making in a Medical Home care delivery environment. Improved EHR designs are needed for ease of contextual information access, displaying linkages across time and settings, and explicit linkages to both clinician and patient goals. Implications relevant to providers' information needs, team functioning and EHR design are discussed.

Accounting Students’ Choice on Accounting Information Technology Careers

OpenAIRE

Nurul Hasanah Uswati Dewi

2014-01-01

The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems. This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly....

Personal Information as Communicative Acts

DEFF Research Database (Denmark)

Mai, Jens-Erik

2016-01-01

The paper extends previous accounts of informational privacy as a contextual notion. Where previous accounts have focused on interpretations of the privacy context itself as being contextual and open for negotiation and interpretation, this paper extends those analyses and shows that personal...... information itself is in fact best understood as contextual and situational—and as such open for interpretation. The paper reviews the notion of information as it has been applied in informational privacy and philosophy of information, and suggests that personal information ought to be regarded...... as communicative acts. The paper suggests a reconceptualization of informational privacy from having its focus on controlling, limiting, and restricting access to material carriers of information to a focus on a regulation of the use, analysis, and interpretation of personal information....

Mining Contextual Information for Ephemeral Digital Video Preservation

OpenAIRE

Shah, Chirag

2009-01-01

For centuries the archival community has understood and practiced the art of adding contextual information while preserving an artifact. The question now is how these practices can be transferred to the digital domain. With the growing expansion of production and consumption of digital objects (documents, audio, video, etc.) it has become essential to identify and study issues related to their representation. A cura­tor in the digital realm may be said to have the same responsibilities as on...

ACCOUNTING INFORMATION SYSTEM - QUALITATIVE CHARACTERISTICS AND THE IMPORTANCE OF ACCOUNTING INFORMATION AT TRADE ENTITIES

Directory of Open Access Journals (Sweden)

CARAIMAN ADRIAN-COSMIN

2015-03-01

Full Text Available Financial and accounting information systems, today, no longer are the traditional ones, they are subject to the normalisation and harmonisation, in the idea of globalization, and as a natural consequence of this situation, the users of accounting information require more and more diverse information from these systems. The economic entities in general, and those in the trade, in particular, performance management, management of the current situation, with multiple phenomena of crisis, require substantiation of decisions on the basis of a system of real information, pertinent, relevant and provided in a timely manner (Radu, 2011 [7]. Apart from users and goals of information provided by entities of the accounting information system of trade entities, they must have certain qualitative characteristics that facilitate the process of interpretation and use of accounting information. At the same time they are needed because their accounting information through its better goal, to represent the support base for the elaboration of certain decisions by those interested. In this article I propose to introduce qualitative characteristics of accounting information provided by IASB (International Accounting Standards Board, which, incidentally, have been taken up initially by the Romanian accounting regulations, with their subsequent amendments and additions, so far, because, in the end, as a conclusion, I consider that I should be noted that these qualities cannot be effective unlessin turn, the users themselves have the quality to have the knowledge required to understand the information that is intended for them.

Brogaard's Moral Contextualism

DEFF Research Database (Denmark)

Binderup, Lars Grassme

2008-01-01

Brogaard's non-indexical version of moral contextualism has two related problems. It is unable to account for the function of truth-governed assertoric moral discourse, since it leaves two (semantically clearheaded) disputants without any incentive to resolve seemingly contradictory moral claims....... The moral contextualist could explain why people do feel such an incentive by ascribing false beliefs about the semantic workings of their own language. But, secondly, this leaves Brogaard's moral contextualism looking weaker than a Mackie-style invariantist error theory about morals. The latter is equally...

Spatial factors as contextual qualifiers of information seeking

Directory of Open Access Journals (Sweden)

R. Savolainen

2006-01-01

Full Text Available Introduction. This paper investigates the ways in which spatial factors have been approached in information seeking studies. The main attention was focused on studies discussing information seeking on the level of source selection and use. Method. Conceptual analysis of about 100 articles and books thematizing spatial issues of information seeking. Due to research economy, the main attention was paid to studies on everyday life information seeking. Results. Three major viewpoints were identified with regard to the degree of objectivity of spatial factors. The objectifying approach conceives of spatial factors as external and entity-like qualifiers that primarly constrain information seeking. The realistic-pragmatic approach emphasizes the ways in which the availabilty of information sources in different places such as daily work environments orient information seeking. The perspectivist approach focuses on how people subjectively assess the significance of various sources by means of spatial constructs such as information horizons. Conclusion. Spatial factors are centrally important contextual qualifiers of information seeking. There is a need to further explore the potential of the above viewpoints by relating the spatial and temporal factors of information seeking.

Generation and memory for contextual detail.

Science.gov (United States)

Mulligan, Neil W

2004-07-01

Generation enhances item memory but may not enhance other aspects of memory. In 12 experiments, the author investigated the effect of generation on context memory, motivated in part by the hypothesis that generation produces a trade-off in encoding item and contextual information. Participants generated some study words (e.g., hot-c__) and read others (e.g., hot-cold). Generation consistently enhanced item memory but did not enhance context memory. More specifically, generation disrupted context memory for the color of the target word but did not affect context memory for location, background color, and cue-word color. The specificity of the negative generation effect in context memory argues against a general item-context trade-off. A processing account of generation meets greater success. In addition, the results provide no evidence that generation enhances recollection of contextual details. Copyright 2004 APA, all rights reserved

A Memory-based Robot Architecture based on Contextual Information

OpenAIRE

Pratama, Ferdian; Mastrogiovanni, Fulvio; Chong, Nak Young

2014-01-01

In this paper, we present a preliminary conceptual design for a robot long-term memory architecture based on the notion of context. Contextual information is used to organize the data flow between Working Memory (including Perceptual Memory) and Long-Term Memory components. We discuss the major influence of the notion of context within Episodic Memory on Semantic and Procedural Memory, respectively. We address how the occurrence of specific object-related events in time impacts on the semanti...

The Contextualized Technology Adaptation Process (CTAP): Optimizing Health Information Technology to Improve Mental Health Systems.

Science.gov (United States)

Lyon, Aaron R; Wasse, Jessica Knaster; Ludwig, Kristy; Zachry, Mark; Bruns, Eric J; Unützer, Jürgen; McCauley, Elizabeth

2016-05-01

Health information technologies have become a central fixture in the mental healthcare landscape, but few frameworks exist to guide their adaptation to novel settings. This paper introduces the contextualized technology adaptation process (CTAP) and presents data collected during Phase 1 of its application to measurement feedback system development in school mental health. The CTAP is built on models of human-centered design and implementation science and incorporates repeated mixed methods assessments to guide the design of technologies to ensure high compatibility with a destination setting. CTAP phases include: (1) Contextual evaluation, (2) Evaluation of the unadapted technology, (3) Trialing and evaluation of the adapted technology, (4) Refinement and larger-scale implementation, and (5) Sustainment through ongoing evaluation and system revision. Qualitative findings from school-based practitioner focus groups are presented, which provided information for CTAP Phase 1, contextual evaluation, surrounding education sector clinicians' workflows, types of technologies currently available, and influences on technology use. Discussion focuses on how findings will inform subsequent CTAP phases, as well as their implications for future technology adaptation across content domains and service sectors.

The Contextualized Technology Adaptation Process (CTAP): Optimizing Health Information Technology to Improve Mental Health Systems

Science.gov (United States)

Lyon, Aaron R.; Wasse, Jessica Knaster; Ludwig, Kristy; Zachry, Mark; Bruns, Eric J.; Unützer, Jürgen; McCauley, Elizabeth

2015-01-01

Health information technologies have become a central fixture in the mental healthcare landscape, but few frameworks exist to guide their adaptation to novel settings. This paper introduces the Contextualized Technology Adaptation Process (CTAP) and presents data collected during Phase 1 of its application to measurement feedback system development in school mental health. The CTAP is built on models of human-centered design and implementation science and incorporates repeated mixed methods assessments to guide the design of technologies to ensure high compatibility with a destination setting. CTAP phases include: (1) Contextual evaluation, (2) Evaluation of the unadapted technology, (3) Trialing and evaluation of the adapted technology, (4) Refinement and larger-scale implementation, and (5) Sustainment through ongoing evaluation and system revision. Qualitative findings from school-based practitioner focus groups are presented, which provided information for CTAP Phase 1, contextual evaluation, surrounding education sector clinicians’ workflows, types of technologies currently available, and influences on technology use. Discussion focuses on how findings will inform subsequent CTAP phases, as well as their implications for future technology adaptation across content domains and service sectors. PMID:25677251

IMPROVEMENT IN HANDWRITTEN NUMERAL STRING RECOGNITION BY SLANT NORMALIZATION AND CONTEXTUAL INFORMATION

NARCIS (Netherlands)

Britto jr., A. de S.; Sabourin, R.; Lethelier, E.; Bortolozzi, F.; Suen, C.Y.

2004-01-01

This work describes a way of enhancing handwritten numeral string recognition by considering slant normalization and contextual information to train an implicit segmentation­based system. A word slant normalization method is modified in order to improve the results for handwritten numeral strings.

Accounting Students’ Choice on Accounting Information Technology Careers (P.178-188

Directory of Open Access Journals (Sweden)

Nurul Hasanah Uswati Dewi

2016-03-01

Full Text Available The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems.This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This research shows that the interest in undergraduate accounting students for a career in the field of information systems is very small and this research also appears that the academic supervisor is one of the dominant factors influencing student choice in choosing a career in the field of information systems. Beside this, this study also found that respondents are not interested in a career in accounting information systems more due to that field of information systems is not a career they aspire.Keywords: accounting information system, accounting career, students.

Mining Contextual Information for Ephemeral Digital Video Preservation

Directory of Open Access Journals (Sweden)

Chirag Shah

2009-06-01

Full Text Available Normal 0 For centuries the archival community has understood and practiced the art of adding contextual information while preserving an artifact. The question now is how these practices can be transferred to the digital domain. With the growing expansion of production and consumption of digital objects (documents, audio, video, etc. it has become essential to identify and study issues related to their representation. A cura­tor in the digital realm may be said to have the same responsibilities as one in a traditional archival domain. However, with the mass production and spread of digital objects, it may be difficult to do all the work manually. In the present article this problem is considered in the area of digital video preservation. We show how this problem can be formulated and propose a framework for capturing contextual infor­mation for ephemeral digital video preservation. This proposal is realized in a system called ContextMiner, which allows us to cater to a digital curator's needs with its four components: digital video curation, collection visualization, browsing interfaces, and video harvesting and monitoring. While the issues and systems described here are geared toward digital videos, they can easily be applied to other kinds of digital objects.

Tools of Contextualization

DEFF Research Database (Denmark)

Bouvin, Niels Olof; Brodersen, Ann Christina; Hansen, Frank Allan

2005-01-01

Project based education is growing in importance in elementary schools though it is still quite poorly technologically supported, particularly with respect to actively taking advantage of contextual information. Based on an empirical study of teaching and in particular project based education...... in Danish elementary schools, we present the HyConExplorer, a geospatial hypermedia system supporting project based education and learning outside of the classroom through contextualization of information. More specifically, the HyCon-Explorer provides means for: browsing with your feet, annotating...

Contextual Factors for Finding Similar Experts

DEFF Research Database (Denmark)

Hofmann, Katja; Balog, Krisztian; Bogers, Toine

2010-01-01

-seeking models, are rarely taken into account. In this article, we extend content-based expert-finding approaches with contextual factors that have been found to influence human expert finding. We focus on a task of science communicators in a knowledge-intensive environment, the task of finding similar experts......, given an example expert. Our approach combines expertise-seeking and retrieval research. First, we conduct a user study to identify contextual factors that may play a role in the studied task and environment. Then, we design expert retrieval models to capture these factors. We combine these with content......-based retrieval models and evaluate them in a retrieval experiment. Our main finding is that while content-based features are the most important, human participants also take contextual factors into account, such as media experience and organizational structure. We develop two principled ways of modeling...

Contextualizing Informal Labeling Effect on Adolescent Recidivism in South Korea.

Science.gov (United States)

Lee, Jonathan

2017-08-01

Symbolic interactionism argues that the effect of informal labeling by general others, such as family and friends, on behavior depends on the social context under which labeling takes place. Despite abundant research on informal labeling, little effort has been made to contextualize its impact on adolescent reoffending. Also, compared with other theories, only a few studies have been conducted among youths in Asian population. Using three consecutive waves of self-reported survey data from a nationally representative sample of 2,406 Korean adolescents, this study examined an interactional model for the informal labeling effect. Findings suggest that informal labeling, as well as school commitment and delinquent peer association, has an independent effect on delinquency. Also supported is the symbolic interactionist hypothesis that adolescents with greater involvement in delinquent subcultures were less susceptible to informal labeling. Implications of the findings are discussed.

Anxiety, anticipation and contextual information: A test of attentional control theory.

Science.gov (United States)

Cocks, Adam J; Jackson, Robin C; Bishop, Daniel T; Williams, A Mark

2016-09-01

We tested the assumptions of Attentional Control Theory (ACT) by examining the impact of anxiety on anticipation using a dynamic, time-constrained task. Moreover, we examined the involvement of high- and low-level cognitive processes in anticipation and how their importance may interact with anxiety. Skilled and less-skilled tennis players anticipated the shots of opponents under low- and high-anxiety conditions. Participants viewed three types of video stimuli, each depicting different levels of contextual information. Performance effectiveness (response accuracy) and processing efficiency (response accuracy divided by corresponding mental effort) were measured. Skilled players recorded higher levels of response accuracy and processing efficiency compared to less-skilled counterparts. Processing efficiency significantly decreased under high- compared to low-anxiety conditions. No difference in response accuracy was observed. When reviewing directional errors, anxiety was most detrimental to performance in the condition conveying only contextual information, suggesting that anxiety may have a greater impact on high-level (top-down) cognitive processes, potentially due to a shift in attentional control. Our findings provide partial support for ACT; anxiety elicited greater decrements in processing efficiency than performance effectiveness, possibly due to predominance of the stimulus-driven attentional system.

Filling-in and suppression of visual perception from context: a Bayesian account of perceptual biases by contextual influences.

Directory of Open Access Journals (Sweden)

Li Zhaoping

2008-02-01

Full Text Available Visual object recognition and sensitivity to image features are largely influenced by contextual inputs. We study influences by contextual bars on the bias to perceive or infer the presence of a target bar, rather than on the sensitivity to image features. Human observers judged from a briefly presented stimulus whether a target bar of a known orientation and shape is present at the center of a display, given a weak or missing input contrast at the target location with or without a context of other bars. Observers are more likely to perceive a target when the context has a weaker rather than stronger contrast. When the context can perceptually group well with the would-be target, weak contrast contextual bars bias the observers to perceive a target relative to the condition without contexts, as if to fill in the target. Meanwhile, high-contrast contextual bars, regardless of whether they group well with the target, bias the observers to perceive no target. A Bayesian model of visual inference is shown to account for the data well, illustrating that the context influences the perception in two ways: (1 biasing observers' prior belief that a target should be present according to visual grouping principles, and (2 biasing observers' internal model of the likely input contrasts caused by a target bar. According to this model, our data suggest that the context does not influence the perceived target contrast despite its influence on the bias to perceive the target's presence, thereby suggesting that cortical areas beyond the primary visual cortex are responsible for the visual inferences.

Accounting Students’ Choice on Accounting Information Technology Careers (P.178-188)

OpenAIRE

Nurul Hasanah Uswati Dewi

2016-01-01

The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems.This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This ...

The Interaction of Contextual and Syntactic Information in the Processing of Turkish Anaphors.

Science.gov (United States)

Gračanin-Yuksek, Martina; Lago, Sol; Şafak, Duygu Fatma; Demir, Orhan; Kırkıcı, Bilal

2017-12-01

In contrast with languages where anaphors can be classified into pronouns and reflexives, Turkish has a tripartite system that consists of the anaphors o, kendi, and kendisi. The syntactic literature on these anaphors has proposed that whereas o behaves like a pronoun and kendi behaves like a reflexive, kendisi has a more flexible behavior and it can function as both a pronoun and a reflexive. Using acceptability judgments and a self-paced reading task, we examined how Turkish anaphors are processed in isolated sentences and within larger discourse contexts. We manipulated contextual information by creating passages where the context favored a local, long-distance or extra-sentential referent prior to the appearance of the anaphor. We measured the effect of the context on participants' reading times and their end-of-trial coreference assignments. Our results suggest that contextual information affects the interpretive possibilities associated with an anaphor, but that the influence of context depends on the degree to which the anaphor is syntactically constrained.

Linear contextual modal type theory

DEFF Research Database (Denmark)

Schack-Nielsen, Anders; Schürmann, Carsten

Abstract. When one implements a logical framework based on linear type theory, for example the Celf system [?], one is immediately con- fronted with questions about their equational theory and how to deal with logic variables. In this paper, we propose linear contextual modal type theory that gives...... a mathematical account of the nature of logic variables. Our type theory is conservative over intuitionistic contextual modal type theory proposed by Nanevski, Pfenning, and Pientka. Our main contributions include a mechanically checked proof of soundness and a working implementation....

Predicting Contextual Informativeness for Vocabulary Learning

Science.gov (United States)

Kapelner, Adam; Soterwood, Jeanine; Nessaiver, Shalev; Adlof, Suzanne

2018-01-01

Vocabulary knowledge is essential to educational progress. High quality vocabulary instruction requires supportive contextual examples to teach word meaning and proper usage. Identifying such contexts by hand for a large number of words can be difficult. In this work, we take a statistical learning approach to engineer a system that predicts…

Selecting for memory? The influence of selective attention on the mnemonic binding of contextual information.

Science.gov (United States)

Uncapher, Melina R; Rugg, Michael D

2009-06-24

Not all of what is experienced is remembered later. Behavioral evidence suggests that the manner in which an event is processed influences which aspects of the event will later be remembered. The present experiment investigated the neural correlates of "selective encoding," or the mechanisms that support the encoding of some elements of an event in preference to others. Event-related MRI data were acquired while volunteers selectively attended to one of two different contextual features of study items (color or location). A surprise memory test for the items and both contextual features was subsequently administered to determine the influence of selective attention on the neural correlates of contextual encoding. Activity in several cortical regions indexed later memory success selectively for color or location information, and this encoding-related activity was enhanced by selective attention to the relevant feature. Critically, a region in the hippocampus responded selectively to attended source information (whether color or location), demonstrating encoding-related activity for attended but not for nonattended source features. Together, the findings suggest that selective attention modulates the magnitude of activity in cortical regions engaged by different aspects of an event, and hippocampal encoding mechanisms seem to be sensitive to this modulation. Thus, the information that is encoded into a memory representation is biased by selective attention, and this bias is mediated by cortical-hippocampal interactions.

Selecting for memory? The influence of selective attention on the mnemonic binding of contextual information

Science.gov (United States)

Uncapher, Melina R.; Rugg, Michael D.

2009-01-01

Not all of what is experienced is remembered later. Behavioral evidence suggests that the manner in which an event is processed influences which aspects of the event will later be remembered. The present experiment investigated the neural correlates of ‘selective encoding’, or the mechanisms that support the encoding of some elements of an event in preference to others. Event-related functional magnetic resonance imaging (fMRI) data were acquired while volunteers selectively attended to one of two different contextual features of study items (color or location). A surprise memory test for the items and both contextual features was subsequently administered to determine the influence of selective attention on the neural correlates of contextual encoding. Activity in several cortical regions indexed later memory success selectively for color or location information, and this encoding-related activity was enhanced by selective attention to the relevant feature. Critically, a region in the hippocampus responded selectively to attended source information (whether color or location), demonstrating encoding-related activity for attended but not for nonattended source features. Together, the findings suggest that selective attention modulates the magnitude of activity in cortical regions engaged by different aspects of an event, and hippocampal encoding mechanisms seem to be sensitive to this modulation. Thus, the information that is encoded into a memory representation is biased by selective attention, and this bias is mediated by cortico-hippocampal interactions. PMID:19553466

The use of traits and contextual information in free personality descriptions across ethnocultural groups in South Africa.

Science.gov (United States)

Valchev, Velichko H; van de Vijver, Fons J R; Nel, J Alewyn; Rothmann, Sebastiaan; Meiring, Deon

2013-06-01

The present study investigates the differences between 3 ethnocultural groups in South Africa in the use of traits and contextual information for personality descriptions and the interaction of these differences with social distance from the target person and with personality domains. Semistructured interviews asking for self- and other-descriptions were conducted with 1,027 Blacks, 84 Coloureds and Indians, and 105 Whites, representing the country's 11 official languages. In Part 1 we found similarities in the total set of categories used most often for personality description across the 3 groups-traits, behaviors, preferences, and perceptions (over 86%), which were context-free (over 66%)-as well as substantial differences between the groups in the relative use of these categories. In Part 2 we found that distance from the target person plays a role in cross-cultural differences in trait use and contextualization. In Part 3 we found significant interactions of culture with the use of traits and contextual information across agency-communion and 9 indigenous South African personality clusters similar to the Big Five. The responses of Blacks confirmed expectations for collectivistic groups (fewer traits and more contextualization) and of Whites for individualistic groups (more traits and less contextualization), and Coloureds and Indians had an intermediate pattern. The results are discussed in the framework of the trait and cultural psychology perspectives on personality. PsycINFO Database Record (c) 2013 APA, all rights reserved.

Accounting information and managerial work

OpenAIRE

Matthew Hall

2010-01-01

Despite calls to link management accounting more closely to management (Jonsson, 1998), much is still to be learned about the role of accounting information in managerial work. This lack of progress stems partly from a failure to incorporate in research efforts the findings regarding the nature of managerial work, as well as inadequate attention devoted to the detailed practices through which accounting information is actually used by managers in their work. In this paper I draw on prior rese...

Intrusive images and voluntary memory for affective pictures: contextualization and dual-task interference.

Science.gov (United States)

Krans, Julie; Langner, Oliver; Reinecke, Andrea; Pearson, David G

2013-12-01

The present study addressed the role of context information and dual-task interference during the encoding of negative pictures on intrusion development and voluntary recall. Healthy participants were shown negative pictures with or without context information. Pictures were either viewed alone or concurrently with a visuospatial or verbal task. Participants reported their intrusive images of the pictures in a diary. At follow-up, perceptual and contextual memory was tested. Participants in the context group reported more intrusive images and perceptual voluntary memory than participants in the no context group. No effects of the concurrent tasks were found on intrusive image frequency, but perceptual and contextual memory was affected according to the cognitive load of the task. The analogue method cannot be generalized to real-life trauma and the secondary tasks may differ in cognitive load. The findings challenge a dual memory model of PTSD but support an account in which retrieval strategy, rather than encoding processes, accounts for the experience of involuntary versus voluntary recall. Copyright © 2013 Elsevier Ltd. All rights reserved.

Contextual information management: An example of independent-checking in the review of laboratory-based bloodstain pattern analysis.

Science.gov (United States)

Osborne, Nikola K P; Taylor, Michael C

2018-05-01

This article describes a New Zealand forensic agency's contextual information management protocol for bloodstain pattern evidence examined in the laboratory. In an effort to create a protocol that would have minimal impact on current work-flow, while still effectively removing task-irrelevant contextual information, the protocol was designed following an in-depth consultation with management and forensic staff. The resulting design was for a protocol of independent-checking (i.e. blind peer-review) where the checker's interpretation of the evidence is conducted in the absence of case information and the original examiner's notes or interpretation(s). At the conclusion of a ten-case trial period, there was widespread agreement that the protocol had minimal impact on the number of people required, the cost, or the time to complete an item examination. The agency is now looking to adopt the protocol into standard operating procedures and in some cases the protocol has been extended to cover other laboratory-based examinations (e.g. fabric damage, shoeprint examination, and physical fits). The protocol developed during this trial provides a useful example for agencies seeking to adopt contextual information management into their workflow. Copyright © 2018 The Chartered Society of Forensic Sciences. Published by Elsevier B.V. All rights reserved.

Attentional and Contextual Priors in Sound Perception.

Science.gov (United States)

Wolmetz, Michael; Elhilali, Mounya

2016-01-01

Behavioral and neural studies of selective attention have consistently demonstrated that explicit attentional cues to particular perceptual features profoundly alter perception and performance. The statistics of the sensory environment can also provide cues about what perceptual features to expect, but the extent to which these more implicit contextual cues impact perception and performance, as well as their relationship to explicit attentional cues, is not well understood. In this study, the explicit cues, or attentional prior probabilities, and the implicit cues, or contextual prior probabilities, associated with different acoustic frequencies in a detection task were simultaneously manipulated. Both attentional and contextual priors had similarly large but independent impacts on sound detectability, with evidence that listeners tracked and used contextual priors for a variety of sound classes (pure tones, harmonic complexes, and vowels). Further analyses showed that listeners updated their contextual priors rapidly and optimally, given the changing acoustic frequency statistics inherent in the paradigm. A Bayesian Observer model accounted for both attentional and contextual adaptations found with listeners. These results bolster the interpretation of perception as Bayesian inference, and suggest that some effects attributed to selective attention may be a special case of contextual prior integration along a feature axis.

The Information - Connexion Between Financial Accounting and Management Accounting

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Florin Radu

2016-01-01

Full Text Available In the current context of the market economy development and evolution and development of companies’ activities it is remarked the proper development of economic and financial information. In this paper we shall present both the qualitative characteristics of the accounting information, from national and international perspective, and their classification according to Statement of Financial Accounting Standards No. 2. The need for information is covered by unpublished reports, statements, which include selective information from the financial statements. In the private sector, managers interested in the entity’s performance, turn to financial analysts, who on the basis of economic and financial indicators can give a diagnosis on the health of the entity.

Contextual inquiry for medical device design

CERN Document Server

Privitera, Mary Beth

2015-01-01

Contextual Inquiry for Medical Device Design helps users understand the everyday use of medical devices and the way their usage supports the development of better products and increased market acceptance. The text explains the concept of contextual inquiry using real-life examples to illustrate its application. Case studies provide a frame of reference on how contextual inquiry is successfully used during product design, ultimately producing safer, improved medical devices. Presents the ways contextual inquiry can be used to inform the evaluation and business case of technologyHelps users

Hedge Accounting in the Brazilian Stock Market: Effects on the Quality of Accounting Information, Disclosure, and Information Asymmetry

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Silas Adolfo Potin

2016-08-01

Full Text Available ABSTRACT This paper investigates, in the Brazilian stock market, the effect of hedge accounting on the quality of financial information, on the disclosure of derivative financial instruments, and on the information asymmetry. To measure the quality of accounting information, relevance metrics of accounting information and book earnings informativeness were used. For executing this research, a general sample was obtained through Brazilian companies, non-financial, listed on the Brazilian Securities, Commodities, and Futures Exchange (BM&FBOVESPA, comprising the 150 companies with highest market value on 01/01/2014. Through the general sample, samples were compiled for applying the econometric models of value relevance, informativeness, disclosure, and information asymmetry. The sample for relevance had 758 companies-years observations within the period from 2008 to 2013; the sample for informativeness had 701 companies-years observations with the period from 2008 to 2013; the sample for disclosure had 100 companies-years observations, within the period from 2011 to 2012; the sample for information asymmetry had 100 companies-years observations, also related to the period from 2011 to 2012. In addition to the econometric models, the propensity score matching method was applied to the analyses of the hedge accounting effect on disclosure and information asymmetry. The evidence found for the influence of hedge accounting indicates a relation: (i positive and significant concerning accounting information relevance and disclosure of derivatives; (ii negative and significant for book earnings informativeness. Regarding information asymmetry, although the coefficients showed up as expected, they were not statistically significant.

Contextual Cueing Effect in Spatial Layout Defined by Binocular Disparity

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Zhao, Guang; Zhuang, Qian; Ma, Jie; Tu, Shen; Liu, Qiang; Sun, Hong-jin

2017-01-01

Repeated visual context induces higher search efficiency, revealing a contextual cueing effect, which depends on the association between the target and its visual context. In this study, participants performed a visual search task where search items were presented with depth information defined by binocular disparity. When the 3-dimensional (3D) configurations were repeated over blocks, the contextual cueing effect was obtained (Experiment 1). When depth information was in chaos over repeated configurations, visual search was not facilitated and the contextual cueing effect largely crippled (Experiment 2). However, when we made the search items within a tiny random displacement in the 2-dimentional (2D) plane but maintained the depth information constant, the contextual cueing was preserved (Experiment 3). We concluded that the contextual cueing effect was robust in the context provided by 3D space with stereoscopic information, and more importantly, the visual system prioritized stereoscopic information in learning of spatial information when depth information was available. PMID:28912739

5 CFR 1640.2 - Information regarding account.

Science.gov (United States)

2010-01-01

... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Information regarding account. 1640.2... STATEMENTS § 1640.2 Information regarding account. The Board will provide to each participant four (4) times... obtain account balance information on a more frequent basis from the TSP Web site and the ThriftLine. ...

Accounting Information Systems for Decision Making

NARCIS (Netherlands)

Mancini, D.; Vaassen, E.H.J.; Dameri, R.P.

2013-01-01

​This book contains a collection of research papers on accounting information systems including their strategic role in decision processes, within and between companies. An accounting system is a complex system composed of a mix of strictly interrelated elements such as data, information, human

Assessment of the Accounting and Joint Accounting/Computer Information Systems Programs.

Science.gov (United States)

Appiah, John; Cernigliaro, James; Davis, Jeffrey; Gordon, Millicent; Richards, Yves; Santamaria, Fernando; Siegel, Annette; Lytle, Namy; Wharton, Patrick

This document presents City University of New York LaGuardia Community College's Department of Accounting and Managerial Studies assessment of its accounting and joint accounting/computer information systems programs report, and includes the following items: (1) description of the mission and goals of the Department of Accounting and Managerial…

The influence of contextual diversity on eye movements in reading

OpenAIRE

Plummer, Patrick; Perea, Manuel; Rayner, Keith

2013-01-01

Recent research has shown contextual diversity (i.e., the number of passages in which a given word appears) to be a reliable predictor of word processing difficulty. It has also been demonstrated that word-frequency has little or no effect on word recognition speed when accounting for contextual diversity in isolated word processing tasks. An eye-movement experiment was conducted wherein the effects of word-frequency and contextual diversity were directly contrasted in a normal sentence readi...

Disturbed Processing of Contextual Information in HCN3 Channel Deficient Mice

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Marc S. Stieglitz

2018-01-01

Full Text Available Hyperpolarization-activated cyclic nucleotide-gated channels (HCNs in the nervous system are implicated in a variety of neuronal functions including learning and memory, regulation of vigilance states and pain. Dysfunctions or genetic loss of these channels have been shown to cause human diseases such as epilepsy, depression, schizophrenia, and Parkinson's disease. The physiological functions of HCN1 and HCN2 channels in the nervous system have been analyzed using genetic knockout mouse models. By contrast, there are no such genetic studies for HCN3 channels so far. Here, we use a HCN3-deficient (HCN3−/− mouse line, which has been previously generated in our group to examine the expression and function of this channel in the CNS. Specifically, we investigate the role of HCN3 channels for the regulation of circadian rhythm and for the determination of behavior. Contrary to previous suggestions we find that HCN3−/− mice show normal visual, photic, and non-photic circadian function. In addition, HCN3−/− mice are impaired in processing contextual information, which is characterized by attenuated long-term extinction of contextual fear and increased fear to a neutral context upon repeated exposure.

Disturbed Processing of Contextual Information in HCN3 Channel Deficient Mice

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Stieglitz, Marc S.; Fenske, Stefanie; Hammelmann, Verena; Becirovic, Elvir; Schöttle, Verena; Delorme, James E.; Schöll-Weidinger, Martha; Mader, Robert; Deussing, Jan; Wolfer, David P.; Seeliger, Mathias W.; Albrecht, Urs; Wotjak, Carsten T.; Biel, Martin; Michalakis, Stylianos; Wahl-Schott, Christian

2018-01-01

Hyperpolarization-activated cyclic nucleotide-gated channels (HCNs) in the nervous system are implicated in a variety of neuronal functions including learning and memory, regulation of vigilance states and pain. Dysfunctions or genetic loss of these channels have been shown to cause human diseases such as epilepsy, depression, schizophrenia, and Parkinson's disease. The physiological functions of HCN1 and HCN2 channels in the nervous system have been analyzed using genetic knockout mouse models. By contrast, there are no such genetic studies for HCN3 channels so far. Here, we use a HCN3-deficient (HCN3−/−) mouse line, which has been previously generated in our group to examine the expression and function of this channel in the CNS. Specifically, we investigate the role of HCN3 channels for the regulation of circadian rhythm and for the determination of behavior. Contrary to previous suggestions we find that HCN3−/− mice show normal visual, photic, and non-photic circadian function. In addition, HCN3−/− mice are impaired in processing contextual information, which is characterized by attenuated long-term extinction of contextual fear and increased fear to a neutral context upon repeated exposure. PMID:29375299

Object based implicit contextual learning: a study of eye movements.

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van Asselen, Marieke; Sampaio, Joana; Pina, Ana; Castelo-Branco, Miguel

2011-02-01

Implicit contextual cueing refers to a top-down mechanism in which visual search is facilitated by learned contextual features. In the current study we aimed to investigate the mechanism underlying implicit contextual learning using object information as a contextual cue. Therefore, we measured eye movements during an object-based contextual cueing task. We demonstrated that visual search is facilitated by repeated object information and that this reduction in response times is associated with shorter fixation durations. This indicates that by memorizing associations between objects in our environment we can recognize objects faster, thereby facilitating visual search.

Information Technology and Accounting Information Systems’ Quality in Croatian Middle and Large Companies

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Ivana Mamić Sačer

2013-12-01

Full Text Available An accounting information system is of a great importance for preparing quality accounting information for a wide range of users. The study elaborates the impact of information technology on accounting process and as a consequence on accounting information systems quality. This paper analyzes the basic characteristics of accounting information systems quality, discussing the model of AIS’s quality measurement. The perception of the quality of accounting information systems by accountants in medium and large companies in Croatia is also presented. The paper presents the historical overview of AIS’s quality based on three empirical studies conducted in 2001, 2008 and 2012.

An Internet-Based Accounting Information Systems Project

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Miller, Louise

2012-01-01

This paper describes a student project assignment used in an accounting information systems course. We are now truly immersed in the internet age, and while many required accounting information systems courses and textbooks introduce database design, accounting software development, cloud computing, and internet security, projects involving the…

Faces in context: A review and systematization of contextual influences on affective face processing

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Matthias J Wieser

2012-11-01

Full Text Available Facial expressions are of eminent importance for social interaction as they convey information about other individuals’ emotions and social intentions. According to the predominant basic emotion approach, the perception of emotion in faces is based on the rapid, automatic categorization of prototypical, universal expressions. Consequently, the perception of facial expressions has typically been investigated using isolated, decontextualized, static pictures of facial expressions that maximize the distinction between categories. However, in everyday life, an individual’s face is not perceived in isolation, but almost always appears within a situational context, which may arise from other people, the physical environment surrounding the face, as well as multichannel information from the sender. Furthermore, situational context may be provided by the perceiver, including already present social information gained from affective learning and implicit processing biases such as race bias. Thus, the perception of facial expressions is presumably always influenced by contextual variables. In this comprehensive review, we aim at 1 systematizing the contextual variables that may influence the perception of facial expressions and 2 summarizing experimental paradigms and findings that have been used to investigate these influences. The studies reviewed here demonstrate that perception and neural processing of facial expressions are substantially modified by contextual information, including verbal, visual, and auditory information presented together with the face as well as knowledge or processing biases already present in the observer. These findings further challenge the assumption of automatic, hardwired categorical emotion extraction mechanisms predicted by basic emotion theories. Taking into account a recent model on face processing, we discuss where and when these different contextual influences may take place, thus outlining potential avenues in

Contextual Text Mining

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Mei, Qiaozhu

2009-01-01

With the dramatic growth of text information, there is an increasing need for powerful text mining systems that can automatically discover useful knowledge from text. Text is generally associated with all kinds of contextual information. Those contexts can be explicit, such as the time and the location where a blog article is written, and the…

Contextual mediation of perceptions in hauntings and poltergeist-like experiences.

Science.gov (United States)

Lange, R; Houran, J; Harte, T M; Havens, R A

1996-06-01

The content of perceived apparitions, e.g., bereavement hallucinations, cannot be explained entirely in terms of electromagnetically induced neurochemical processes. It was shown that contextual variables influential in hallucinatory and hypnotic states also structured reported haunting experiences. As predicted, high congruency was found between the experiential content and the nature of the contextual variables. Further, the number of contextual variables involved in an experience was related to the type of experience and the state or arousal preceding the experience. Based on these findings we argue that a more complete explanation of haunting experiences should take into account both electromagnetically induced neurochemical processes and factors related to contextual mediation.

The Influence of Contextual Diversity on Eye Movements in Reading

Science.gov (United States)

Plummer, Patrick; Perea, Manuel; Rayner, Keith

2014-01-01

Recent research has shown contextual diversity (i.e., the number of passages in which a given word appears) to be a reliable predictor of word processing difficulty. It has also been demonstrated that word-frequency has little or no effect on word recognition speed when accounting for contextual diversity in isolated word processing tasks. An…

Does Contextual Cueing Guide the Deployment of Attention?

Science.gov (United States)

Kunar, Melina A.; Flusberg, Stephen; Horowitz, Todd S.; Wolfe, Jeremy M.

2008-01-01

Contextual cueing experiments show that when displays are repeated, reaction times (RTs) to find a target decrease over time even when observers are not aware of the repetition. It has been thought that the context of the display guides attention to the target. We tested this hypothesis by comparing the effects of guidance in a standard search task to the effects of contextual cueing. Firstly, in standard search, an improvement in guidance causes search slopes (derived from RT × Set Size functions) to decrease. In contrast, we found that search slopes in contextual cueing did not become more efficient over time (Experiment 1). Secondly, when guidance is optimal (e.g. in easy feature search) we still found a small, but reliable contextual cueing effect (Experiments 2a and 2b), suggesting that other factors, such as response selection, contribute to the effect. Experiment 3 supported this hypothesis by showing that the contextual cueing effect disappeared when we added interference to the response selection process. Overall, our data suggest that the relationship between guidance and contextual cueing is weak and that response selection can account for part of the effect. PMID:17683230

Contextual control over task-set retrieval.

Science.gov (United States)

Crump, Matthew J C; Logan, Gordon D

2010-11-01

Contextual cues signaling task likelihood or the likelihood of task repetition are known to modulate the size of switch costs. We follow up on the finding by Leboe, Wong, Crump, and Stobbe (2008) that location cues predictive of the proportion of switch or repeat trials modulate switch costs. Their design employed one cue per task, whereas our experiment employed two cues per task, which allowed separate assessment of modulations to the cue-repetition benefit, a measure of lower level cue-encoding processes, and to the task-alternation cost, a measure of higher level processes representing task-set information. We demonstrate that location information predictive of switch proportion modulates performance at the level of task-set representations. Furthermore, we demonstrate that contextual control occurs even when subjects are unaware of the associations between context and switch likelihood. We discuss the notion that contextual information provides rapid, unconscious control over the extent to which prior task-set representations are retrieved in the service of guiding online performance.

Characteristics of Company Accounting Information System

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Marija Tokić

2011-12-01

Full Text Available Information has always presented an important factor of human activity. As a resource that guided human activity, information was gathered, stored, analysed and distributed in different ways throughout the history. Today, information system is a necessity in the global business system. Globalisation processes have changed the traditional concept of doing business and brought about the need for information management as an integral part of overall company assets and rapid development of information and communication technology. Regardless of the benefits and advantages that may be offered by the systems, companies do business to earn profit. In this sense information systems should be considered as investment. Although investment costs can be determined relatively precisely, benefits offered by the systems are more difficult to measure and they require comprehensive consideration of all aspects of doing business to which the systems refer. Accounting is an information subsystem of the single information system of a company. Its purpose is to provide comprehensive, systematic and permanent presentation of data and information, based on documents that refer to all elements contained in business subsystems and the business system of the company as a whole. Information resulting from accounting and information system is contained in accounting reports, i.e. calculations, estimates and analyses within which it is presented to the management.

Study regarding the Quality of Accounting Information under the Conditions of using Creative Accounting

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Cristina Nicolaescu

2015-01-01

Full Text Available This paper aims to present actual problems concerning financial accounting information under increased use of creative accounting practices. For this purpose we present the current conceptual framework for financial reporting used in Romania and its limitations when using creative accounting and the role of accounting policies and principles in obtaining relevant accounting information. Finally, we will synthesize the main creative accounting techniques and their application to the consequences of economic entities

Identifying Employer Needs from Accounting Information Systems Programs

Science.gov (United States)

Dillon, Thomas W.; Kruck, S. E.

2008-01-01

As the need for new hires with accounting and information technology knowledge increases, a new major in accounting information systems (AIS) has emerged. This new AIS degree is a hybrid of accounting concepts and common business subjects combined with key information technology issues. Employers were presented with 56 core content areas found in…

An information theory account of cognitive control.

Science.gov (United States)

Fan, Jin

2014-01-01

Our ability to efficiently process information and generate appropriate responses depends on the processes collectively called cognitive control. Despite a considerable focus in the literature on the cognitive control of information processing, neural mechanisms underlying control are still unclear, and have not been characterized by considering the quantity of information to be processed. A novel and comprehensive account of cognitive control is proposed using concepts from information theory, which is concerned with communication system analysis and the quantification of information. This account treats the brain as an information-processing entity where cognitive control and its underlying brain networks play a pivotal role in dealing with conditions of uncertainty. This hypothesis and theory article justifies the validity and properties of such an account and relates experimental findings to the frontoparietal network under the framework of information theory.

An information theory account of cognitive control

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Jin eFan

2014-09-01

Full Text Available Our ability to efficiently process information and generate appropriate responses depends on the processes collectively called cognitive control. Despite a considerable focus in the literature on the cognitive control of information processing, neural mechanisms underlying control are still unclear, and have not been characterized by considering the quantity of information to be processed. A novel and comprehensive account of cognitive control is proposed using concepts from information theory, which is concerned with communication system analysis and the quantification of information. This account treats the brain as an information-processing entity where cognitive control and its underlying brain networks play a pivotal role in dealing with conditions of uncertainty. This hypothesis and theory article justifies the validity and properties of such an account and relates experimental findings to the frontoparietal network under the framework of information theory.

A Novel Contextual Information Recommendation Model and Its Application in e-Commerce Customer Satisfaction Management

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Feipeng Guo

2015-01-01

Full Text Available In the current supply chain environment, distributed cognition theory tells us that various types of context information in which a recommendation is provided are important for e-commerce customer satisfaction management. However, traditional recommendation model does not consider the distributed and differentiated impact of different contexts on user needs, and it also lacks adaptive capacity of contextual recommendation service. Thus, a contextual information recommendation model based on distributed cognition theory is proposed. Firstly, the model analyzes the differential impact of various sensitive contexts and specific examples on user interest and designs a user interest extraction algorithm based on distributed cognition theory. Then, the sensitive contexts extracted from user are introduced into the process of collaborative filtering recommendation. The model calculates similarity among user interests. Finally, a novel collaborative filtering algorithm integrating with context and user similarity is designed. The experimental results in e-commerce and benchmark dataset show that this model has a good ability to extract user interest and has higher recommendation accuracy compared with other methods.

Effects of Accounting Information Quality, Accountability, and Transparency on Zakat Acceptance

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Nikmatuniayah Nikmatuniayah

2017-06-01

Full Text Available This study aims to prove the effects of accounting information quality, accountability, and transparency on the acceptance of zakat. The population of this research is Zakat Collection Agency (LAZ in Semarang City, Central Java province. The samples are taken by using purposive sampling. They are Zakat Collection Agency in Semarang that have the largest zakat revenue source and the widest distribution. The research samples taken include: BAZNAS Semarang, LAZISBA Baiturrahman Masjid, DPU Daarut Tauhid (DT Public Works Services, Rumah Zakat, Pos Keadilan Peduli Ummah (PKPU, and Dompet Dhuafa. The data are collected on June - July 2016. The data are processed by using Multiple Regression method. The results show that the Quality of Accounting Information, Accountability, and Transparency affect the Level of Acceptance of Zakat Fund.

QUALITY OF ACCOUNTING INFORMATION TO OPTIMIZE THE DECISIONAL PROCESS

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Miculescu Marius Nicolae

2012-12-01

Full Text Available This article provides information on business and therefore need managers to obtain information relevant accounting, reliable, clear, accurate and lowest costs to optimize decision making. This need derives from the current economic environment. The survival of organizations in a competitive environment, to which they must adapt, is conditioned by obtaining accounting information which should be qualitative, opportune, vital, and in a short time. This information is related to patrimony, analytical results, the market (dynamics, dimensions, and structure, and relationships with business partners, competitors, suppliers. Therefore focus more intensely on the quality of accounting information. Definition of quality of accounting information but leave the boundaries and features of accounting communication process and aims to determine \\\\\\"quality criteria\\\\\\" or \\\\\\"qualitative characteristics\\\\\\" to develop a measurement tool. Note that the reviewliterature was found that the normalization and accounting dotrine, criteria for definition of quality of accounting infornation are not identical, their selection and ranking is different. Theory and practice also identifies the fact that information itself is worthless. Instead it is valuable once it is used in a decisional process. Thus, the economic value of the accounting information depends on the earnings obtained after making a decision, diminished by information cost. To be more specific, it depends on the table or on the implemented decision tree, on the informational cost and on the optimal condition established by the decision maker (due to the fact that producing accounting information implies costs which are often considerable and profits arise only form shares. The problem of convergence between content and interpretation of information sent by users also take, and the quality of information to be intelligible. In this case, those who use, say users should have sufficient

ECONOMIC AND ACCOUNTING INFORMATION AND STOCK MARKET EFFICIENCY

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Simona – Florina SĂLIȘTEANU

2014-05-01

Full Text Available The purpose of this paper is to explore and to analyse the relations between financial accounting information and stock market efficiency. As we know, accounting contributes to the efficiency of the stock market by producing primordial information for the investors. On the other side, an efficient market facilitates the role of accounting by providing a reliable estimate of the value of many assets that needs to be evaluated. This article examines the importance of the financial accounting information for the efficiency of stock market, and also analyses whether and how the structure, the characteristics and publication of the information, impacts the prices and transactions volumes.

Dissociation - a preliminary contextual model

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C Krüger

2007-02-01

Full Text Available Background. The Diagnostic and Statistical Manual of Mental Disorders (DSM system has certain limitations when applied to two South African examples of dissociation, because it is descriptive (non-explanatory and focuses on intrapsychic (non-communal processes. Even the existing Western explanatory models of dissociation fail to accommodate fully the communal aspects of dissociation in our South African context. Objectives and methods. The aim was to explore an expanded perspective on dissociation that does not limit it to an intrapsychic phenomenon, but that accounts for the interrelatedness of individuals within their social context. Auto-ethnography was used. In this article a collective, socially orientated, contextual hermeneutic was applied to two local examples of dissociation. Three existing Western models were expanded along multicontextual, collective lines, for them to be more useful in the pluralistic South African context. Results. This preliminary contextual model of dissociation includes a person’s interpersonal, socio-cultural, and spiritual contexts, in addition to the intrapsychic context. Dissociation is considered to be a normal information-processing tool that maintains balanced, coherent selves-in-society, i.e. individuals connected to each other. In the South African context dissociation appears mostly as a normal phenomenon and seldom as a sign of mental illness. Dissociation is pivotal for the normal construction of individual and communal identities in the face of conflicting sets of information from various contexts. Dissociation may help individuals or communities to survive in a world of conflicting messages, where conflict is often interpersonal/cultural/societal in nature, rather than primarily intrapsychic. Conclusions. This model should be developed and evaluated further. Such evaluation would require suitable new local terminology.

Contextual Fraction as a Measure of Contextuality

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Abramsky, Samson; Barbosa, Rui Soares; Mansfield, Shane

2017-08-01

We consider the contextual fraction as a quantitative measure of contextuality of empirical models, i.e., tables of probabilities of measurement outcomes in an experimental scenario. It provides a general way to compare the degree of contextuality across measurement scenarios; it bears a precise relationship to violations of Bell inequalities; its value, and a witnessing inequality, can be computed using linear programing; it is monotonic with respect to the "free" operations of a resource theory for contextuality; and it measures quantifiable advantages in informatic tasks, such as games and a form of measurement-based quantum computing.

Correlates of Parental Differential Treatment: Parental and Contextual Factors during Middle Childhood

Science.gov (United States)

Atzaba-Poria, Naama; Pike, Alison

2008-01-01

The current study examined whether parental and contextual risk factors contribute to mothers' and fathers' differential treatment (MDT/FDT) when accounting for sibling dyad characteristics. Also explored was whether family type (single mothers vs. 2 parents) moderated the links between the parental and contextual correlates and MDT. One hundred…

Interaction between scene-based and array-based contextual cueing.

Science.gov (United States)

Rosenbaum, Gail M; Jiang, Yuhong V

2013-07-01

Contextual cueing refers to the cueing of spatial attention by repeated spatial context. Previous studies have demonstrated distinctive properties of contextual cueing by background scenes and by an array of search items. Whereas scene-based contextual cueing reflects explicit learning of the scene-target association, array-based contextual cueing is supported primarily by implicit learning. In this study, we investigated the interaction between scene-based and array-based contextual cueing. Participants searched for a target that was predicted by both the background scene and the locations of distractor items. We tested three possible patterns of interaction: (1) The scene and the array could be learned independently, in which case cueing should be expressed even when only one cue was preserved; (2) the scene and array could be learned jointly, in which case cueing should occur only when both cues were preserved; (3) overshadowing might occur, in which case learning of the stronger cue should preclude learning of the weaker cue. In several experiments, we manipulated the nature of the contextual cues present during training and testing. We also tested explicit awareness of scenes, scene-target associations, and arrays. The results supported the overshadowing account: Specifically, scene-based contextual cueing precluded array-based contextual cueing when both were predictive of the location of a search target. We suggest that explicit, endogenous cues dominate over implicit cues in guiding spatial attention.

The influence of group membership on cross-contextual imitation.

Science.gov (United States)

Genschow, Oliver; Schindler, Simon

2016-08-01

Research on mimicry has demonstrated that individuals imitate in-group members more strongly than out-group members. In the present study, we tested whether such top-down modulation also applies for more extreme forms of direct mapping, such as for cross-contextual imitation settings, in which individuals imitate others' movements without sharing a common goal or context. Models on self-other control suggest that top-down modulations are based merely on a direct link between social sensory processing and imitation. That is, perceived similarities between oneself and another person is sufficient to amplify a shared representation between own and others' actions, which then trigger imitation. However, motivational accounts explain such findings with the assumption that individuals are motivated to affiliate with others. Because imitation is linked to positive social consequences, individuals should imitate in-group members more strongly than out-group members. We tested these two theoretical accounts against each other by applying a cross-contextual imitation paradigm. The results demonstrate that in-group members are more strongly cross-contextually imitated than out-group members the higher individuals' motivation to affiliate with the in-group is. This supports motivational models but not self-other control accounts. Further theoretical implications are discussed.

ACCOUNTING, AN ESSENTIAL COMPONENT OF THE INFORMATION SYSTEM

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PALIU -POPA LUCIA

2013-02-01

Full Text Available In the context of deep financial and economic transformations taking place both nationally and globally, theneed and appropriateness of ongoing and increased involvement of accounting information in the management processis increasingly obvious under the increasing credibility and relevance of such information in user perception. Althoughthe data, information and knowledge provided by accounting are not the only ones characterizing a particular economicunit, we believe they are an essential element for analysis and assessment of the entity's statement of assets, motivationaccording to which accounting is seen by the management, and not only, as the core of the information system.Thus, the accounting information experiences a wide revaluation on all the decision-making stages specific toa field of activity, materialized, for this purpose, in economic and financial indicators that are obtained either directlyfrom synthetic and analytical accounts, or through calculations based on them, regularly and periodically, dependingon the need and possibility of operational knowledge of such indicators or only at certain times.Therefore the main purpose of the accounting information system is to provide each user, according to itsresponsibilities and tasks, with all the necessary information, representing both an interface between the operating andthe management system of the entity, but also an element connecting the internal and the external environment of thecompany, a perspective that motivates our scientific approach orientation in the research of accounting informationand its role in the decision making process.

Effect Of The Use Of Information Technology And Organization Cultural Of The Quality Accounting Information System

Directory of Open Access Journals (Sweden)

Bakri

2015-08-01

Full Text Available The result of the application of effective accounting information system and provide quality and effective accounting information quality. Fundamental rule accounting information systems in an organization is generating accounting information quality through the process of collecting raw data and then processed and then presented in the form of accounting information useful for user information. The purpose of this study was to know how the effect of Use of information technology on the quality of accounting information systems organizational culture on the quality of accounting information systems and the quality of accounting information system on the quality of accounting information. Based on the literature of some previous researchers proved that a technology affects the quality of accounting information systems using information system AIS Effectively requires an understanding of the organization management and information technology shaping the system. the use of information technology within an organization intended to provide information to the user. B. Organizational culture affects the quality of AIS at the stage of design and implementation of the system required careful consideration of the information attitude is the main component of the organization information systems can be substantially influenced by the culture of the organization. C accounting information quality influence on information accounting quality is built with the main purpose to process accounting data from various sources into the accounting information needed by a wide range of users to reduce risk when making decisions.

Accounting Information Systems Implementation and Management Accounting Change

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Bredmar Krister

2014-09-01

Full Text Available Background: There is an on-going discussion within management accounting research regarding how to work with performance measures. In the process of developing new forms of performance measurement the task of choosing business metrics is central. This process is closely connected to the implementation of IT solutions. Objectives: In order to understand how new performance measurement solutions are implemented and used, it becomes crucial to understand how measures are selected and how new accounting information systems (AIS are developed and implemented. Methods/approach: The paper builds on the case of an on-going AIS project at a large, public university in Sweden. The empirical material was collected using a semi-action research approach over a two-year period. The majority of the material comes from written documentation and minutes. Results: Even though the implementation of a new AIS triggers a change in the management accounting practice, this study shows that this is done in more than one perspective. Conclusions: As the project develops, new priorities and objectives evolve, which in the end shape what management accounting change becomes.

Semantic Web and Contextual Information: Semantic Network Analysis of Online Journalistic Texts

Science.gov (United States)

Lim, Yon Soo

This study examines why contextual information is important to actualize the idea of semantic web, based on a case study of a socio-political issue in South Korea. For this study, semantic network analyses were conducted regarding English-language based 62 blog posts and 101 news stories on the web. The results indicated the differences of the meaning structures between blog posts and professional journalism as well as between conservative journalism and progressive journalism. From the results, this study ascertains empirical validity of current concerns about the practical application of the new web technology, and discusses how the semantic web should be developed.

37 CFR 260.4 - Confidential information and statements of account.

Science.gov (United States)

2010-07-01

... Confidential information and statements of account. (a) For purposes of this part, confidential information shall include statements of account and any information pertaining to the statements of account... included on the statement of account. (d) Access to the confidential information pertaining to the royalty...

Informativeness of accounting earnings in family firms

OpenAIRE

DOMINGO JAVIER SANTANA MARTÍN; JERÓNIMO PÉREZ ALEMÁN; CAROLINA BONA SÁNCHEZ

2009-01-01

This work examines the relationship between the family control and informativeness of accounting earnings in listed non-financial Spanish companies between 1997 and 2003. The results reveal a negative relationship between the family nature of the controlling shareholder and the credibility of accounting information. Moreover, as the level of voting rights in the hands of the family ultimate owner increases, the informativeness of earnings decreases. Only in family firms where the CEO is hired...

37 CFR 382.4 - Confidential information and statements of account.

Science.gov (United States)

2010-07-01

... information and statements of account. (a) For purposes of this subpart, confidential information shall include statements of account and any information pertaining to the statements of account designated as... payments. (c) A statement of account shall include only such information as is necessary to verify the...

48 CFR 49.602-3 - Schedule of accounting information.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Schedule of accounting information. 49.602-3 Section 49.602-3 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION... accounting information. Standard Form 1439, Schedule of Accounting Information, shall be filed in support of...

Synchronous contextual irregularities affect early scene processing: replication and extension.

Science.gov (United States)

Mudrik, Liad; Shalgi, Shani; Lamy, Dominique; Deouell, Leon Y

2014-04-01

Whether contextual regularities facilitate perceptual stages of scene processing is widely debated, and empirical evidence is still inconclusive. Specifically, it was recently suggested that contextual violations affect early processing of a scene only when the incongruent object and the scene are presented a-synchronously, creating expectations. We compared event-related potentials (ERPs) evoked by scenes that depicted a person performing an action using either a congruent or an incongruent object (e.g., a man shaving with a razor or with a fork) when scene and object were presented simultaneously. We also explored the role of attention in contextual processing by using a pre-cue to direct subjects׳ attention towards or away from the congruent/incongruent object. Subjects׳ task was to determine how many hands the person in the picture used in order to perform the action. We replicated our previous findings of frontocentral negativity for incongruent scenes that started ~ 210 ms post stimulus presentation, even earlier than previously found. Surprisingly, this incongruency ERP effect was negatively correlated with the reaction times cost on incongruent scenes. The results did not allow us to draw conclusions about the role of attention in detecting the regularity, due to a weak attention manipulation. By replicating the 200-300 ms incongruity effect with a new group of subjects at even earlier latencies than previously reported, the results strengthen the evidence for contextual processing during this time window even when simultaneous presentation of the scene and object prevent the formation of prior expectations. We discuss possible methodological limitations that may account for previous failures to find this an effect, and conclude that contextual information affects object model selection processes prior to full object identification, with semantic knowledge activation stages unfolding only later on. Copyright © 2014 Elsevier Ltd. All rights reserved.

47 CFR 36.331 - Information origination/termination expenses-Account 6310 (Class B telephone companies); Accounts...

Science.gov (United States)

2010-10-01

... telephone companies). (a) The expenses in this account are classified as follows: (1) Other Information... 47 Telecommunication 2 2010-10-01 2010-10-01 false Information origination/termination expenses-Account 6310 (Class B telephone companies); Accounts 6311, 6341, 6351, and 6362 (Class A telephone...

THE EVOLUTION OF ACCOUNTING INFORMATION SYSTEMS

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Andreea C. BENDOVSCHI

2015-04-01

Full Text Available Technological evolution becomes more and more a daily reality for businesses and individuals who use information systems as for supporting their operational activities. This article focuses on the way technological evolution changes the accounting practices, starting from the analysis of the traditional model and trying to determine future trends and arising challenges to face. From data input to consolidation and reporting, accountants’ function and operations are dissected in order to identify to what extent the development of new concepts, such as cloud computing, cloud accounting, real-time accounting or mobile accounting may affect the financial-accounting process, as well as the challenges that arise from the changing environment.

Qualities and Requirements of the Financial – Accounting Information

OpenAIRE

Boghean Cristina Iuliana

2011-01-01

Accounting information is used in most of the decision-making processes of a company; therefore measuring its quality has become a matter of present interest. The quality of information largely determines the performances of the financial – accounting department, as well as the successful reaching of the company’s goals. Any reflection on the concept of quality in accountancy requires prior clarification of the purpose corresponding to the relation between the accounting information, its user...

Using the Contextual Hub Analysis Tool (CHAT) in Cytoscape to Identify Contextually Relevant Network Hubs.

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Muetze, Tanja; Lynn, David J

2017-09-13

Highly connected nodes in biological networks are called network hubs. Hubs are topologically important to the structure of the network and have been shown to be preferentially associated with a range of phenotypes of interest. The relative importance of a hub node, however, can change depending on the biological context. Here, we provide a step-by-step protocol for using the Contextual Hub Analysis Tool (CHAT), an application within Cytoscape 3, which enables users to easily construct and visualize a network of interactions from a gene or protein list of interest, integrate contextual information, such as gene or protein expression data, and identify hub nodes that are more highly connected to contextual nodes than expected by chance. © 2017 by John Wiley & Sons, Inc. Copyright © 2017 John Wiley & Sons, Inc.

An ecologically based model of alcohol-consumption decision making: evidence for the discriminative and predictive role of contextual reward and punishment information.

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Bogg, Tim; Finn, Peter R

2009-05-01

Using insights from Ecological Systems Theory and Reinforcement Sensitivity Theory, the current study assessed the utility of a series of hypothetical role-based alcohol-consumption scenarios that varied in their presentation of rewarding and punishing information. The scenarios, along with measures of impulsive sensation seeking and a self-report of weekly alcohol consumption, were administered to a sample of alcohol-dependent and non-alcohol-dependent college-age individuals (N = 170). The results showed scenario attendance decisions were largely unaffected by alcohol-dependence status and variations in contextual reward and punishment information. In contrast to the attendance findings, the results for the alcohol-consumption decisions showed alcohol-dependent individuals reported a greater frequency of deciding to drink, as well as indicating greater alcohol consumption in the contexts of complementary rewarding or nonpunishing information. Regression results provided evidence for the criterion-related validity of scenario outcomes in an account of diagnostic alcohol problems. The results are discussed in terms of the conceptual and predictive gains associated with an assessment approach to alcohol-consumption decision making that combines situational information organized and balanced through the frameworks of Ecological Systems Theory and Reinforcement Sensitivity Theory.

The use of traits and contextual information in free personality descriptions of ethno-cultural groups in South Africa

NARCIS (Netherlands)

Valchev, V.H.; van de Vijver, F.J.R.; Nel, J.A.; Rothmann, S.R.; Meiring, D.

2013-01-01

The present study investigates the differences between 3 ethnocultural groups in South Africa in the use of traits and contextual information for personality descriptions and the interaction of these differences with social distance from the target person and with personality domains. Semistructured

FINANCIAL STATEMENTS – SUPPLIER OF FINANCIAL ACCOUNTING INFORMATION

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Costi Boby

2013-09-01

Full Text Available Continuous improvement of the accounting information system is considering financial and accounting information, which must be true, accurate, reliable, timely presented to users, constructed so as to meet the different goals of different users.

Supporting management decisions with ex ante accounting information

NARCIS (Netherlands)

Wouters, Marc; Verdaasdonk, Peter

2002-01-01

This paper is about the relationship between management decisions and accounting information. Management decisions have consequences in different functional areas, departments, and different companies along the value chain. Accounting information regarding decisions aims to translate as many as

Effect Of The Use Of Information Technology And Organization Cultural Of The Quality Accounting Information System

OpenAIRE

Bakri

2015-01-01

The result of the application of effective accounting information system and provide quality and effective accounting information quality. Fundamental rule accounting information systems in an organization is generating accounting information quality through the process of collecting raw data and then processed and then presented in the form of accounting information useful for user information. The purpose of this study was to know how the effect of Use of information technology on the qual...

ReputationPro: The Efficient Approaches to Contextual Transaction Trust Computation in E-Commerce Environments

OpenAIRE

Zhang, Haibin; Wang, Yan; Zhang, Xiuzhen; Lim, Ee-Peng

2013-01-01

In e-commerce environments, the trustworthiness of a seller is utterly important to potential buyers, especially when the seller is unknown to them. Most existing trust evaluation models compute a single value to reflect the general trust level of a seller without taking any transaction context information into account. In this paper, we first present a trust vector consisting of three values for Contextual Transaction Trust (CTT). In the computation of three CTT values, the identified three ...

25 CFR 115.801 - How often will a tribe receive information about its trust account(s)?

Science.gov (United States)

2010-04-01

... a tribe receive information about its trust account(s)? The OTFM is required to provide each tribe... 25 Indians 1 2010-04-01 2010-04-01 false How often will a tribe receive information about its trust account(s)? 115.801 Section 115.801 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR...

Empathy and contextual social cognition.

Science.gov (United States)

Melloni, Margherita; Lopez, Vladimir; Ibanez, Agustin

2014-03-01

Empathy is a highly flexible and adaptive process that allows for the interplay of prosocial behavior in many different social contexts. Empathy appears to be a very situated cognitive process, embedded with specific contextual cues that trigger different automatic and controlled responses. In this review, we summarize relevant evidence regarding social context modulation of empathy for pain. Several contextual factors, such as stimulus reality and personal experience, affectively link with other factors, emotional cues, threat information, group membership, and attitudes toward others to influence the affective, sensorimotor, and cognitive processing of empathy. Thus, we propose that the frontoinsular-temporal network, the so-called social context network model (SCNM), is recruited during the contextual processing of empathy. This network would (1) update the contextual cues and use them to construct fast predictions (frontal regions), (2) coordinate the internal (body) and external milieus (insula), and (3) consolidate the context-target associative learning of empathic processes (temporal sites). Furthermore, we propose these context-dependent effects of empathy in the framework of the frontoinsular-temporal network and examine the behavioral and neural evidence of three neuropsychiatric conditions (Asperger syndrome, schizophrenia, and the behavioral variant of frontotemporal dementia), which simultaneously present with empathy and contextual integration impairments. We suggest potential advantages of a situated approach to empathy in the assessment of these neuropsychiatric disorders, as well as their relationship with the SCNM.

Influence Business Strategy On The Quality Of Accounting Information System

OpenAIRE

Meiryani

2015-01-01

Abstract Todaythe survival ofthe companyis largely determinedbythe ability ofcompaniesto competeinthe market so improvement on the quality of accounting information system is needed. Companies use accounting information system as a tool to generate information that managers can make decisions. To be able to take the right decisions necessary quality of accounting information systems. In view of the above this paper considers the Influence Of Business Strategy On The Quality Of Accounting Info...

Contextual factors influencing strategic information systems planning in a network: Evaluation of two inter-municipality projects in Finland

NARCIS (Netherlands)

Van Den Broek, T.; Spil, T.; Kestilä, T.; Ehrenhard, M.; Salmela, H.

2008-01-01

Strategic Information Systems Planning (SISP) is mostly studied within organizations. Recently, preliminary attempts are made to study SISP on network level. As network studies up to now focus on the planning process and its outcome, we choose to study contextual factors that give input to the

THE IMPORTANCE OF THE ACCOUNTING INFORMATION FOR THE DECISIONAL PROCESS

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Chiriac Silviu

2014-07-01

Full Text Available The contemporary evolution of accounting led to the elaboration of an information system which connects all the organizational structures of a company, in which the accounting information system is the basic component of the information system. It responds to information requirements of other departments as well as to external factors. This study is meant to show the importance that we have to give to accounting information, addressing it according to the sources where found and its areas of application. The following study reviews the main articles and books that have approached the study of the „accounting information” from a decisional view. Our research is a qualitative approach, by a theoretical point of view. A review of the local and foreign literature has been made. The starting point of this work relates to the fact that that the main source for the informational sistem is accountancy, without it the system could not exist. In the first part of this study, we have reviewed the actual level of knowledge about accountancy presented by a selection of authors that have studied this subject. After presenting the authors, we have reviewed the way in which the national and international regulators have referred to the subject. The informational needs of the internal users depend on a large scale on the size of the entity; as an example, the management of a smaller company will give a high level of importance for any accounting information, while a larger company’s informational needs are more diverse and are usually grouped according to the organization chart. Based on the accounting information, you cand realise a measurement system of economic performance. To exemplify the importance that the accounting information requires, we have presented the areas of use required. At the entity’s level we have graphically presented possibilities of capitalisation of the accounting information concluding that this represents the key to the

Influence Business Process On The Quality Of Accounting Information System

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Meiryani

2015-01-01

Full Text Available Abstract The purpose of this study was to determine the influence of business process to the quality of the accounting information system. This study aims to examine the influence of business process on the quality of the information system of accounting information system. The study was theoritical research which considered the roles of business process on quality of accounting information system which use secondary data collection. The results showed that the business process have a significant effect on the quality of accounting information systems.

Understanding the local context and its possible influences on shaping, implementing and running social accountability initiatives for maternal health services in rural Democratic Republic of the Congo : a contextual factor analysis

NARCIS (Netherlands)

Mafuta, E.M.; Hogema, L.M.; Mambu, T.N.M.; de Cock Buning, J.T.; Dieleman, M.A.

2016-01-01

Background Social accountability has to be configured according to the context in which it operates. This paper aimed to identify local contextual factors in two health zones in the Democratic Republic of the Congo and discuss their possible influences on shaping, implementing and running social

An analysis of contextual information relevant to medical care unexpectedly volunteered to researchers by asthma patients.

Science.gov (United States)

Black, Heather L; Priolo, Chantel; Gonzalez, Rodalyn; Geer, Sabrina; Adam, Bariituu; Apter, Andrea J

2012-09-01

To describe and categorize contextual information relevant to patients' medical care unexpectedly volunteered to research personnel as part of a patient advocate (PA) intervention to facilitate access health care, communication with medical personnel, and self-management of a chronic disease such as asthma. We adapted a patient navigator intervention, to overcome barriers to access and communication for adults with moderate or severe asthma. Informed by focus groups of patients and providers, our PAs facilitated preparation for a visit with an asthma provider, attended the visit, confirmed understanding, and assisted with post-visit activities. During meetings with researchers, either for PA activities or for data collection, participants frequently volunteered personal and medical information relevant for achieving successful self-management that was not routinely shared with medical personnel. For this project, researchers journaled information not captured by the structured questionnaires and protocol. Using a qualitative analysis, we describe (1) researchers' journals of these unique communications; (2) their relevance for accomplishing self-management; (3) PAs' formal activities including teach-back, advocacy, and facilitating appointment making; and (4) observations of patients' interactions with the clinical practices. In 83 journals, patients' social support (83%), health (68%), and deportment (69%) were described. PA assistance with navigating the medical system (59%), teach-back (46%), and observed interactions with patient and medical staff (76%) were also journaled. Implicit were ways patients and practices could overcome barriers to access and communication. These journals describe the importance of seeking contextual and medically relevant information from all patients and, especially, those with significant morbidities, prompting patients for barriers to access to health care, and confirming understanding of medical information.

Contextual control over expression of fear is affected by cortisol

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Vanessa Anna Van Ast

2012-10-01

Full Text Available At the core of anxiety disorders is the inability to use contextual information to modulate behavioral responses to potentially threatening events. Models of the pathogenesis of anxiety disorders incorporate stress and concomitant stress hormones as important vulnerability factors, while others emphasize sex as an important factor. However, translational basic research has not yet investigated the effects of stress hormones and sex on the ability to use contextual information to modulate responses to threat. Therefore, the purpose of the present study was threefold: first, we aimed at developing an experimental paradigm specifically capable of capturing contextual modulation of the expression of fear. Second, we tested whether cortisol would alter the contextualization of fear expression. Third, we aimed at assessing whether alterations in contextualization due to cortisol were different for men and women. Healthy participants (n = 42 received placebo or hydrocortisone (20 mg prior to undergoing a newly developed differential contextual fear conditioning paradigm. The results indicated that people rapidly acquire differential contextual modulation of the expression of fear, as measured by fear potentiated startle and skin conductance responses. In addition, cortisol impaired the contextualization of fear expression leading to increased fear generalization on fear potentiated startle data in women. The opposite pattern was found in men. Finally, as assessed by skin conductance responses, cortisol impaired differential conditioning in men. The results are in line with models suggesting heightened vulnerability in women for developing anxiety disorders after stressful events.

Social Salience Discriminates Learnability of Contextual Cues in an Artificial Language.

Science.gov (United States)

Rácz, Péter; Hay, Jennifer B; Pierrehumbert, Janet B

2017-01-01

We investigate the learning of contextual meaning by adults in an artificial language. Contextual meaning here refers to the non-denotative contextual information that speakers attach to a linguistic construction. Through a series of short games, played online, we test how well adults can learn different contextual meanings for a word-formation pattern in an artificial language. We look at whether learning contextual meanings depends on the social salience of the context, whether our players interpret these contexts generally, and whether the learned meaning is generalized to new words. Our results show that adults are capable of learning contextual meaning if the context is socially salient, coherent, and interpretable. Once a contextual meaning is recognized, it is readily generalized to related forms and contexts.

Contextual approach to quantum formalism

CERN Document Server

Khrennikov, Andrei

2009-01-01

The aim of this book is to show that the probabilistic formalisms of classical statistical mechanics and quantum mechanics can be unified on the basis of a general contextual probabilistic model. By taking into account the dependence of (classical) probabilities on contexts (i.e. complexes of physical conditions), one can reproduce all distinct features of quantum probabilities such as the interference of probabilities and the violation of Bell’s inequality. Moreover, by starting with a formula for the interference of probabilities (which generalizes the well known classical formula of total probability), one can construct the representation of contextual probabilities by complex probability amplitudes or, in the abstract formalism, by normalized vectors of the complex Hilbert space or its hyperbolic generalization. Thus the Hilbert space representation of probabilities can be naturally derived from classical probabilistic assumptions. An important chapter of the book critically reviews known no-go theorems...

The role of peripheral vision in implicit contextual cuing.

Science.gov (United States)

van Asselen, Marieke; Castelo-Branco, Miguel

2009-01-01

Implicit contextual cuing refers to the ability to learn the association between contextual information of our environment and a specific target, which can be used to guide attention during visual search. It was recently suggested that the storage of a snapshot image of the local context of a target underlies implicit contextual cuing. To make such a snapshot, it is necessary to use peripheral vision. In order to test whether peripheral vision can underlie implicit contextual cuing, we used a covert visual search task, in which participants were required to indicate the orientation of a target stimulus while foveating a fixation cross. The response times were shorter when the configuration of the stimuli was repeated than when the configuration was new. Importantly, this effect was still found after 10 days, indicating that peripherally perceived spatial context information can be stored in memory for long periods of time. These results indicate that peripheral vision can be used to make a snapshot of the local context of a target.

Quality of the Accounting Information of Brazilian Third Sector Entities

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Fernando Maciel Ramos

2015-08-01

Full Text Available In this study, the objective was to analyze the quality of accounting information of Brazilian non-profit organizations. As for the objective the research is characterized as a descriptive one; as for the research strategy it is documental and as for the approach it is quantitative. In order to measure the quality of the accounting information of the analyzed entities, it was prepared a checklist starting from the accounting rules that guide the accounting practice of the third sector entities made up of seven sections and 59 requisites, which enabled the construction of the Quality Index for Accounting Information. The data were analyzed through descriptive statistics (minimum, maximum, mean, standard deviation and the results indicated a low level of the accounting information quality reported by the analyzed entities, especially when compared to for-profit organizations. One comes to the conclusion, based on the findings, that the analyzed entities present a low level of quality as to the accounting information which may jeopardize the information usefulness reported by these entities users.

Differential patterns of contextual organization of memory in first-episode psychosis.

Science.gov (United States)

Murty, Vishnu P; McKinney, Rachel A; DuBrow, Sarah; Jalbrzikowski, Maria; Haas, Gretchen L; Luna, Beatriz

2018-02-15

Contextual information is used to support and organize episodic memory. Prior research has reliably shown memory deficits in psychosis; however, little research has characterized how this population uses contextual information during memory recall. We employed an approach founded in a computational framework of free recall to quantify how individuals with first episode of psychosis (FEP, N = 97) and controls (CON, N = 55) use temporal and semantic context to organize memory recall. Free recall was characterized using the Hopkins Verbal Learning Test-Revised (HVLT-R). We compared FEP and CON on three measures of free recall: proportion recalled, temporal clustering, and semantic clustering. Measures of temporal/semantic clustering quantified how individuals use contextual information to organize memory recall. We also assessed to what extent these measures relate to antipsychotic use and differentiated between different types of psychosis. We also explored the relationship between these measures and intelligence. In comparison to CON, FEP had reduced recall and less temporal clustering during free recall (p contextual organization of memory. IQ was related to free recall accuracy, but not the use of contextual information during recall in either group (p < 0.05, Bonferroni-corrected). These results show that in addition to deficits in memory recall, FEP differed in how they organize memories compared to CON.

Effects of Contextual Factors on Information Seeking Behavior on the Web by Postgraduate Students at Kerman University of Medical Sciences

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Mozhgan Rahimi

2015-02-01

Full Text Available This paper aims to determine the influence of contextual factors on information seeking behavior. This survey investigates search tactics used and users’ perceptions of the search results on the Web by postgraduate students at Kerman University of Medical Sciences. This study was conducted through a mixed method. Thirty postgraduate students voluntarily participated. The study was carried out in the first semester of the academic year 2012-2013. The data was gathered using two questionnaires and log files recorded with Camtasia Studio software. The findings indicated more than half of the participants (53.3 percent used Google, short queries were more used than long queries, advanced search options were used rarely (23 percent, and the participants view few search result pages. According to the results, the contextual factors significantly influenced the search time, search tactics (including querying and navigating and users’ perceptions of the search results (including ease of use, usefulness, satisfaction and relevance judgment. Navigating tactic was primarily used by the participants. Among different aspects of users’ perceptions of the search results, ease of use and relevance judgments were significantly different based on the contextual factors, whereas scanning, extracting, and confidence were less affected by the contextual factors. The findings suggest practical implications for information retrieval systems designers that can design of systems with better user interface in order to meet the needs of users with different knowledge and skills, in this way it leads in promotion of search process and improvement of search results quality.

Some aspects of the use of contextual information in production processes

Science.gov (United States)

Has, Michael; Luidl, Christian; Schaeffner, Jochen; Klotzbuecher, Ute

1998-09-01

The production process in graphic arts can be divided in several work- or dataflows, which fundamentally differ. One deals with the creation and modification of content, i.e. photographing a scene, modifying text, retouch of pictur data, etc. The other attempts to generate, organize, and manage contextual information which can e.g. be of design, technical (screening, color definition), administrative (customer, invoice info) or product specific information (desired paperstock, finishing) character. In the paper under view those workflows are closer examined. It is shown that the creation of genres (generic product prototypes like books, flyers, etc.) may in certain cases be used to simplify both workflows. It may also be used to generate information required for both content creation (like layout) and technical purposes. The approach presented discusses a method to create a publication dependent on the information which genre is to be addressed. The concept is based on the reuse of intermediate products or of output data. For the implementation of the concept we introduce the fundamental workflows involved and an architecture containing some of the important elements required. In a final part a first overview of the implementation of the concept is given. It turns out that the job ticket, the design of the page elements and the layout are the crucial factors in a genre based production.

Methodology of Adaptive Integrated Accounting System in Information Environment

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Bochulya Tetyana V.

2013-12-01

Full Text Available The goal of the article lies in the study of logical and methodological justification of formation of the integrated system of accounting based on realities of the co-ordinated transformation of the society and economy and development of a new knowledge about formation and adjustment of the accounting system in it’s a priori new information competence with expansion of functionality for the justified idea of existence and development of business. Taking developments of the best representatives of the leading scientific society as a basis, the article offers a new vision of organisation of the accounting system, based on the modern projection of information competence and harmonisation of main processes of information service for adaptation of the system for multi-vector inquiries of consumers of information. Pursuant to results of the conducted study, the article makes an effort to change the established opinion about information and professional competences of the accounting system and attach a new qualitative significance to them. The article makes a proposal with respect to calculation of quality of the information system on the basis of key indicators of its information service. It lays the foundation of the prospective study of the problems of building the accounting system in such a projection, so that realities of internal and external processes were maximally co-ordinated based on the idea of their information development.

Value Relevance of Accounting Information in the United Arab Emirates

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Jamal Barzegari Khanagha

2011-01-01

Full Text Available This paper examines the value relevance of accounting information in per and post-periods of International Financial Reporting Standards implementation using the regression and portfolio approaches for sample of the UAE companies. The results obtained from a combination of regression and portfolio approaches, show accounting information is value relevant in UAE stock market. A comparison of the results for the periods before and after adoption, based on both regression and portfolio approaches, shows a decline in value relevance of accounting information after the reform in accounting standards. It could be interpreted to mean that following to IFRS in UAE didn’t improve value relevancy of accounting information. However, results based on and portfolio approach shows that cash flows’ incremental information content increased for the post-IFRS period.

ACCOUNTING - A SOURCE OF INFORMATION WITHIN THE MANAGEMENT SYSTEM

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BUŞAN GABRIELA

2014-05-01

Full Text Available Accounting information system is a complex system of registration and processing of goods movement, the reflection of the rights and obligations with economic value; it is necessary and indispensable to the economy. Through its own system of concepts and procedures, accounting is the only discipline that can provide information that form the basis of the assessment of an organization by a wide category of users. Those in need of information for the purpose of making accounting decisions on allocating economic resources efficiently and effectively.

The Role of the Basal Ganglia in Implicit Contextual Learning: A Study of Parkinson's Disease

Science.gov (United States)

van Asselen, Marieke; Almeida, Ines; Andre, Rui; Januario, Cristina; Goncalves, Antonio Freire; Castelo-Branco, Miguel

2009-01-01

Implicit contextual learning refers to the ability to memorize contextual information from our environment. This contextual information can then be used to guide our attention to a specific location. Although the medial temporal lobe is important for this type of learning, the basal ganglia might also be involved considering its role in many…

ACCOUNTING INFORMATION SYSTEMS: AN APPROACH FOCUSED ON OBJECTS WITH INTELLIGENT AGENTS

Directory of Open Access Journals (Sweden)

Marcelo Botelho da Costa Moraes

2010-01-01

Full Text Available Accounting aims at the treatment of information related to economic events within organizations. In order to do so, the double entry method is used (debt and credit accounting, which only considers monetary variations. With the development of information technologies, accounting information systems are born. In the 1980’s, the REA model (economic Resources, economic Events and economic Agents is created, which focuses on accounting information records, based on the association of economic resources, economic events and economic agents. The objective of this work is to demonstrate an object-oriented modeling with intelligent agents use, for information development and analysis focused on users. The proposed model is also analyzed according to accounting information quality, necessary for accounting information users, capable to comply with the needs of different user groups, with advantages in applications.

Design and Analysis: Payroll of Accounting Information System

Directory of Open Access Journals (Sweden)

Suryanto Suryanto

2011-05-01

Full Text Available Purpose of the research are to analyze, design, and recommended the payroll of accounting information system that support the internal control to solve the problem. Research methods used are book studies, field studies, and design studies. Fields studies done by survey and interview. The expected result are to give a review about the payroll of accounting information system in the ongoing business process of company and to solve all the weakness in the payroll system, so the company can use the integrated information system in counting of the payroll. Conclusion that can take from the research are there’s some manipulation risk of attendance data and documentation of form still using a manual system and simple data backup. Then, there’s also manipulation risk in allowance cash system and all the report that include in the payroll.Index Terms - Accounting Information System, Payroll

A Study of Social Information and Corporate Social Accounting

OpenAIRE

Nakajima, Teruo

1996-01-01

This report shows the expansion of accounting information attempted in the course of remarkable development of social information. And, this maintains how the " popularization of social information and accounting information " is necessary for the present day society. Individuals - Such as consumers, employees, local residents, etc. - as well as corporations should be able to blend into this new citizen's society. It should be understood that the "market economy" itself becomes unstable witho...

Contextual Compression of Large-Scale Wind Turbine Array Simulations

Energy Technology Data Exchange (ETDEWEB)

Gruchalla, Kenny M [National Renewable Energy Laboratory (NREL), Golden, CO (United States); Brunhart-Lupo, Nicholas J [National Renewable Energy Laboratory (NREL), Golden, CO (United States); Potter, Kristin C [National Renewable Energy Laboratory (NREL), Golden, CO (United States); Clyne, John [National Center for Atmospheric Research (NCAR)

2017-12-04

Data sizes are becoming a critical issue particularly for HPC applications. We have developed a user-driven lossy wavelet-based storage model to facilitate the analysis and visualization of large-scale wind turbine array simulations. The model stores data as heterogeneous blocks of wavelet coefficients, providing high-fidelity access to user-defined data regions believed the most salient, while providing lower-fidelity access to less salient regions on a block-by-block basis. In practice, by retaining the wavelet coefficients as a function of feature saliency, we have seen data reductions in excess of 94 percent, while retaining lossless information in the turbine-wake regions most critical to analysis and providing enough (low-fidelity) contextual information in the upper atmosphere to track incoming coherent turbulent structures. Our contextual wavelet compression approach has allowed us to deliver interative visual analysis while providing the user control over where data loss, and thus reduction in accuracy, in the analysis occurs. We argue this reduced but contextualized representation is a valid approach and encourages contextual data management.

Issues surrounding the classification of accounting information

Directory of Open Access Journals (Sweden)

Huibrecht Van der Poll

2011-06-01

Full Text Available The act of classifying information created by accounting practices is ubiquitous in the accounting process; from recording to reporting, it has almost become second nature. The classification has to correspond to the requirements and demands of the changing environment in which it is practised. Evidence suggests that the current classification of items in financial statements is not keeping pace with the needs of users and the new financial constructs generated by the industry. This study addresses the issue of classification in two ways: by means of a critical analysis of classification theory and practices and by means of a questionnaire that was developed and sent to compilers and users of financial statements. A new classification framework for accounting information in the balance sheet and income statement is proposed.

Influence Business Process On The Quality Of Accounting Information System

OpenAIRE

Meiryani; Muhammad Syaifullah

2015-01-01

Abstract The purpose of this study was to determine the influence of business process to the quality of the accounting information system. This study aims to examine the influence of business process on the quality of the information system of accounting information system. The study was theoritical research which considered the roles of business process on quality of accounting information system which use secondary data collection. The results showed that the business process have a signifi...

Protecting the Accounting Information in the Conditions of Outsourcing with Use of the Information-Computer Technologies

Directory of Open Access Journals (Sweden)

Liakhovych Halyna І.

2017-12-01

Full Text Available The article is aimed at disclosing measures of protection of accounting information in the conditions of outsourcing, using modern information-computer technologies. On the basis of processing of scientific works, the approaches to development of system of protection of the accounting information were generalized, measures of protection were grouped by users of data with definition of subjects of provision in the conditions of outsourcing. Special attention is paid to the characterization and content of internal organizational measures of protection of accounting information (normative, personnel, structural. The complex of measures on protection of the information of accountance for large and small-size enterprises has been defined. The prospect of further research is the issue of information risk management in accounting outsourcing.

Contextual cueing improves attentional guidance, even when guidance is supposedly optimal.

Science.gov (United States)

Harris, Anthony M; Remington, Roger W

2017-05-01

Visual search through previously encountered contexts typically produces reduced reaction times compared with search through novel contexts. This contextual cueing benefit is well established, but there is debate regarding its underlying mechanisms. Eye-tracking studies have consistently shown reduced number of fixations with repetition, supporting improvements in attentional guidance as the source of contextual cueing. However, contextual cueing benefits have been shown in conditions in which attentional guidance should already be optimal-namely, when attention is captured to the target location by an abrupt onset, or under pop-out conditions. These results have been used to argue for a response-related account of contextual cueing. Here, we combine eye tracking with response time to examine the mechanisms behind contextual cueing in spatially cued and pop-out conditions. Three experiments find consistent response time benefits with repetition, which appear to be driven almost entirely by a reduction in number of fixations, supporting improved attentional guidance as the mechanism behind contextual cueing. No differences were observed in the time between fixating the target and responding-our proxy for response related processes. Furthermore, the correlation between contextual cueing magnitude and the reduction in number of fixations on repeated contexts approaches 1. These results argue strongly that attentional guidance is facilitated by familiar search contexts, even when guidance is near-optimal. (PsycINFO Database Record (c) 2017 APA, all rights reserved).

BEHAVIORAL ASPECT OF ACCOUNTING TEACHERS’ INFORMATION TECHNOLOGY USAGE

OpenAIRE

YILMAZ, Emine; ÖZER, Gökhan

2015-01-01

This study aims to examine behavioral process of accounting teachers’ information technology (IT) acceptance. To this end, we collected data from accounting teachers working in trade high schools. Research model and hypotheses were developed in the light of Theory of Reasoned Action. Accordingly, relationships among attitudes, subjective norms, intentions towards information technology usage and IT usage behaviors were investigated. Explanatory factor analysis and structural equation modeling...

The Role of Search Speed in the Contextual Cueing of Children's Attention.

Science.gov (United States)

Darby, Kevin; Burling, Joseph; Yoshida, Hanako

2014-01-01

The contextual cueing effect is a robust phenomenon in which repeated exposure to the same arrangement of random elements guides attention to relevant information by constraining search. The effect is measured using an object search task in which a target (e.g., the letter T) is located within repeated or nonrepeated visual contexts (e.g., configurations of the letter L). Decreasing response times for the repeated configurations indicates that contextual information has facilitated search. Although the effect is robust among adult participants, recent attempts to document the effect in children have yielded mixed results. We examined the effect of search speed on contextual cueing with school-aged children, comparing three types of stimuli that promote different search times in order to observe how speed modulates this effect. Reliable effects of search time were found, suggesting that visual search speed uniquely constrains the role of attention toward contextually cued information.

Study on Uncertainty and Contextual Modelling

Czech Academy of Sciences Publication Activity Database

Klimešová, Dana; Ocelíková, E.

2007-01-01

Roč. 1, č. 1 (2007), s. 12-15 ISSN 1998-0140 Institutional research plan: CEZ:AV0Z10750506 Keywords : Knowledge * contextual modelling * temporal modelling * uncertainty * knowledge management Subject RIV: BD - Theory of Information

HIERARCHY OF ACCOUNTING INFORMATION QUALITATIVE CHARACTERISTICS IN FINANCIAL REPORTING

Directory of Open Access Journals (Sweden)

Claudia-Elena GRIGORAȘ-ICHIM

2016-06-01

Full Text Available The importance of the qualitative characteristics of information from the annual financial statements must not be ignored also within the interim financial statements, given that their development is determined primarily by the utility and appropriateness of information and data provided to internal and external users. This article focuses on those aspects of a qualitative nature that concentre on professional accountants in the preparation of financial reporting and the challenges they face are based on professional judgment. The article also compares the Romanian accounting framework with the European and international ones, regarding the treatment of qualitative characteristics of accounting information.

The relevance of accounting information enclosed in performance indicators

Directory of Open Access Journals (Sweden)

Mihaela-Cristina Onica

2012-12-01

Full Text Available This research study is analyzing the relevance of accounting information reflected through the elaboration of firm performance variables and administration because of the necessity of performance to be administrated. The subject of the theme is enclosed in current development of accounting norms at national , european, (Directives and international levels (IAS/IFRS. The analyised topic is based upon the capabilty of accounting to generate information , throug synthesis calculus being settled the nature , the characteristics and the informational valences of financial performance of an organization. The accounting infromation is base for performing the decison process. The rol of accounting in insurring the relevance and comparability of information increased significantly, being already indispensable. A real solution for communication misunderstanig elimination emerged, as result of diputes in perception and interpretation of economic information, as results for the national speciffic norms.The economic communication is demanding for firm not only in its expression but in thinking and in the process of method conceptualization of organization and administration. A detailed financial situation analysis, which are employing annual financial analysis procedures, underling the performance and risks influencing factors, are considering one starting point for addressing the issue. The introduced variables are insuring a whole vision of firm activity and an appropriate strategy for results significance.

Reputation,Accounting Information and Debt Contracts in Chinese Family Firms

Institute of Scientific and Technical Information of China (English)

Hao Li

2010-01-01

This paper provides evidence to show that in the presence of imperfect formal institutions there is both a substitutional and a complementary relationship between accounting information and reputation, an informal institution. Empirical results using a sample of family firms listed in the Chinese A-share stock market from 2004 to 2007 show that in China, where the legal environment is far from perfect, the complementary relationship between reputation and accounting information is more pronounced than is the substitutional relationship. Thus, the aggregate effect is that a better reputation improves the usefulness of accounting information in debt contracts. Besides the aggregate effect, this paper also provides evidence of the substitutional and complementary relationships between reputation and accounting separately.

The Evolution of Contextual Information Processing in Informatics

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Phivos Mylonas

2018-02-01

Full Text Available After many decades of flourishing computer science it is now rather evident that in a world dominated by different kinds of digital information, both applications and people are forced to seek new, innovative structures and forms of data management and organization. Following this blunt observation, researchers in informatics have strived over the recent years to tackle the non-unique and rather evolving notion of context, which aids significantly the data disambiguation process. Motivated by this environment, this work attempts to summarize and organize in a researcher-friendly tabular manner important or pioneer related research works deriving from diverse computational intelligence domains: Initially, we discuss the influence of context with respect to traditional low-level multimedia content analysis and search, and retrieval tasks and then we advance to the fields of overall computational context-awareness and the so-called human-generated contextual elements. In an effort to provide meaningful information to fellow researchers, this brief survey focuses on the impact of context in modern and popular computing undertakings of our era. More specifically, we focus to the presentation of a short review of visual context modeling methods, followed by the depiction of context-awareness in modern computing. Works dealing with the interpretation of context by human-generated interactions are also discussed herein, as the particular domain gains an ever-increasing proportion of related research nowadays. We then conclude the paper by providing a short discussion on (i the motivation behind the included context type categorization into three main pillars; (ii the findings and conclusions of the survey for each context category; and (iii a couple of brief advices derived from the survey for both interested developers and fellow researchers.

The Effect of IFRS, Information Asymmetry and Corporate Governance on the Quality of Accounting Information

OpenAIRE

Hui-Sung, Kao; Tzu-Han Wei

2014-01-01

This paper investigates the relationship between the information asymmetry, the ownership structure, the pledge of directors-supervisor, respectively, and the quality of accounting information under different accounting standards. By considering A and B stock market of China, which apply China GAAP and IFRS, we discuss whether IFRS can reduce negative effects of the information asymmetry, the ownership structure, the pledge of directors, and furthermore promote the quality of accounting infor...

Do investors become risk takers after receiving MLA and accounting information?

Directory of Open Access Journals (Sweden)

Ni Made Wisni Arie Pramuki

2016-11-01

Full Text Available This study aimed to find out, empirically, the effect of myopic loss aversion and accounting information on the behavior of investors. The method used is pure experiment by using a 2×2 factorial design between subjects. The results show that myopic loss aversion and accounting information positively affects investor behavior. Another result reveals that there is a difference in treatment (frequent and infrequent that was equally given accounting information. There is a difference of treatment (frequent and infrequent that was not given accounting information, but the results return obtained by investors with the treatment of frequent is higher than investors with the treatment of infrequent, it indicates that investors that were treated frequently to be more willing to take a risk, and investors proved not to experience MLA. It was not found the difference in treatment (frequent and infrequent with accounting information with those that were not given accounting information. It can be caused by a lack of understanding of investors (in this case by the students in interpreting and analyzing accounting information as well as private signals that still dominate the investors.

47 CFR 64.4006 - Limitations on use of customer account information.

Science.gov (United States)

2010-10-01

... Exchange Requirements § 64.4006 Limitations on use of customer account information. A carrier that receives customer account information under this section shall use such information to ensure timely and accurate... 47 Telecommunication 3 2010-10-01 2010-10-01 false Limitations on use of customer account...

Contextually guided very-high-resolution imagery classification with semantic segments

Science.gov (United States)

Zhao, Wenzhi; Du, Shihong; Wang, Qiao; Emery, William J.

2017-10-01

Contextual information, revealing relationships and dependencies between image objects, is one of the most important information for the successful interpretation of very-high-resolution (VHR) remote sensing imagery. Over the last decade, geographic object-based image analysis (GEOBIA) technique has been widely used to first divide images into homogeneous parts, and then to assign semantic labels according to the properties of image segments. However, due to the complexity and heterogeneity of VHR images, segments without semantic labels (i.e., semantic-free segments) generated with low-level features often fail to represent geographic entities (such as building roofs usually be partitioned into chimney/antenna/shadow parts). As a result, it is hard to capture contextual information across geographic entities when using semantic-free segments. In contrast to low-level features, "deep" features can be used to build robust segments with accurate labels (i.e., semantic segments) in order to represent geographic entities at higher levels. Based on these semantic segments, semantic graphs can be constructed to capture contextual information in VHR images. In this paper, semantic segments were first explored with convolutional neural networks (CNN) and a conditional random field (CRF) model was then applied to model the contextual information between semantic segments. Experimental results on two challenging VHR datasets (i.e., the Vaihingen and Beijing scenes) indicate that the proposed method is an improvement over existing image classification techniques in classification performance (overall accuracy ranges from 82% to 96%).

Multiculturalism and contextualism

DEFF Research Database (Denmark)

Lægaard, Sune

2015-01-01

Many political theorists of multiculturalism (e.g. Joseph Carens, Bhikhu Parekh, James Tully) describe their theories as “contextualist.” But it is unclear what “contextualism” means and what difference it makes for political theory. I use a specific prominent example of a multiculturalist...... discussion, namely Tariq Modood’s argument about “moderate secularism,” as a test case and distinguish between different senses of contextualism. I discuss whether the claim that political theory is contextual in each sense is novel and interesting, and whether contextualism is a distinct feature...... of political theory of multiculturalism. I argue that the forms of contextualism which concern the scope and methodology of political theory are sensible, but not novel or distinctive of multiculturalism. I then discuss the more controversial forms of contextualism, which I call political and theoretical...

Contextual Hub Analysis Tool (CHAT): A Cytoscape app for identifying contextually relevant hubs in biological networks.

Science.gov (United States)

Muetze, Tanja; Goenawan, Ivan H; Wiencko, Heather L; Bernal-Llinares, Manuel; Bryan, Kenneth; Lynn, David J

2016-01-01

Highly connected nodes (hubs) in biological networks are topologically important to the structure of the network and have also been shown to be preferentially associated with a range of phenotypes of interest. The relative importance of a hub node, however, can change depending on the biological context. Here, we report a Cytoscape app, the Contextual Hub Analysis Tool (CHAT), which enables users to easily construct and visualize a network of interactions from a gene or protein list of interest, integrate contextual information, such as gene expression or mass spectrometry data, and identify hub nodes that are more highly connected to contextual nodes (e.g. genes or proteins that are differentially expressed) than expected by chance. In a case study, we use CHAT to construct a network of genes that are differentially expressed in Dengue fever, a viral infection. CHAT was used to identify and compare contextual and degree-based hubs in this network. The top 20 degree-based hubs were enriched in pathways related to the cell cycle and cancer, which is likely due to the fact that proteins involved in these processes tend to be highly connected in general. In comparison, the top 20 contextual hubs were enriched in pathways commonly observed in a viral infection including pathways related to the immune response to viral infection. This analysis shows that such contextual hubs are considerably more biologically relevant than degree-based hubs and that analyses which rely on the identification of hubs solely based on their connectivity may be biased towards nodes that are highly connected in general rather than in the specific context of interest. CHAT is available for Cytoscape 3.0+ and can be installed via the Cytoscape App Store ( http://apps.cytoscape.org/apps/chat).

45 CFR 164.528 - Accounting of disclosures of protected health information.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false Accounting of disclosures of protected health... Health Information § 164.528 Accounting of disclosures of protected health information. (a) Standard: Right to an accounting of disclosures of protected health information. (1) An individual has a right to...

Neuroscientific evidence for contextual effects in decision making.

Science.gov (United States)

Hytönen, Kaisa

2014-02-01

Both internal and external states can cause inconsistencies in decision behavior. I present examples from behavioral decision-making literature and review neuroscientific knowledge on two contextual influences: framing effects and social conformity. The brain mechanisms underlying these behavioral adjustments comply with the dual-process account and simple learning mechanisms, and are weak indicators for unintentionality in decision-making processes.

Determination of the Effectiveness of Information Security and Audit Accounting IT Informational Program

Directory of Open Access Journals (Sweden)

Riana Iren RADU

2014-11-01

Full Text Available In the current society, there are many options regarding the use of computer programs for the processing of accounting information. In this paper I propose to develop the method of approach, in terms of technical IT audit, for a program for the management of accounting information, i.e. an integrated ERP-CRM program, used by the majority of Romanian business.

Understanding the Transfer Deficit: Contextual Mismatch, Proactive Interference, and Working Memory Affect Toddlers' Video-Based Transfer.

Science.gov (United States)

Choi, Koeun; Kirkorian, Heather L; Pempek, Tiffany A

2017-04-17

Researchers tested the impact of contextual mismatch, proactive interference, and working memory (WM) on toddlers' transfer across contexts. Forty-two toddlers (27-34 months) completed four object-retrieval trials, requiring memory updating on Trials 2-4. Participants watched hiding events on a tablet computer. Search performance was tested using another tablet (match) or a felt board (mismatch). WM was assessed. On earlier search trials, WM predicted transfer in both conditions, and toddlers in the match condition outperformed those in the mismatch condition; however, the benefit of contextual match and WM decreased over trials. Contextual match apparently increased proactive interference on later trials. Findings are interpreted within existing accounts of the transfer deficit, and a combined account is proposed. © 2017 The Authors. Child Development © 2017 Society for Research in Child Development, Inc.

Representing idioms: syntactic and contextual effects on idiom processing.

Science.gov (United States)

Holsinger, Edward

2013-09-01

Recent work on the processing of idiomatic expressions argues against the idea that idioms are simply big words. For example, hybrid models of idiom representation, originally investigated in the context of idiom production, propose a priority of literal computation, and a principled relationship between the conceptual meaning of an idiom, its literal lemmas and its syntactic structure. We examined the predictions of the hybrid representation hypothesis in the domain of idiom comprehension. We conducted two experiments to examine the role of syntactic, lexical and contextual factors on the interpretation of idiomatic expressions. Experiment I examines the role of syntactic compatibility and lexical compatibility on the real-time processing of potentially idiomatic strings. Experiment 2 examines the role of contextual information on idiom processing and how context interacts with lexical information during processing. We find evidence that literal computation plays a causal role in the retrieval of idiomatic meaning and that contextual, lexical and structural information influence the processing of idiomatic strings at early stages during processing, which provide support for the hybrid model of idiom representation in the domain of idiom comprehension.

ACCOUNTING INFORMATION INTEGRATION TROUGH AN ENTERPRISE PORTAL

Directory of Open Access Journals (Sweden)

Gianina RIZESCU

2014-06-01

Full Text Available If companies are lacking integrated enterprise software applications, or they simply do not use them on a large scale, accounting departments have to face lots of difficulties, concerning both the inflexibility in achieving good results and the limited possibility of communicating these results. Thus, most times, accounting departments are limited to generating predefined reports provided by a software application and the most they can do is export these reports into Microsoft Excel. Another cause which leads to late obtaining and publishing of accounting information is the lack of data from other departments and their corresponding software applications. That is why, in many enterprises, accounting data becomes irrelevant for the users. The main goal of this article is to show how accounting can benefit from an integrated software solution, namely an enterprise portal.

The Role of Search Speed in the Contextual Cueing of Children’s Attention

Science.gov (United States)

Darby, Kevin; Burling, Joseph; Yoshida, Hanako

2013-01-01

The contextual cueing effect is a robust phenomenon in which repeated exposure to the same arrangement of random elements guides attention to relevant information by constraining search. The effect is measured using an object search task in which a target (e.g., the letter T) is located within repeated or nonrepeated visual contexts (e.g., configurations of the letter L). Decreasing response times for the repeated configurations indicates that contextual information has facilitated search. Although the effect is robust among adult participants, recent attempts to document the effect in children have yielded mixed results. We examined the effect of search speed on contextual cueing with school-aged children, comparing three types of stimuli that promote different search times in order to observe how speed modulates this effect. Reliable effects of search time were found, suggesting that visual search speed uniquely constrains the role of attention toward contextually cued information. PMID:24505167

Accounting Information Systems in Healthcare: A Review of the Literature.

Science.gov (United States)

Hammour, Hadal; Househ, Mowafa; Razzak, Hira Abdul

2017-01-01

As information technology progresses in Saudi Arabia, the manual accounting systems have become graduallyinadequate for decision needs. Subsequently, private and public healthcare divisions in Saudi Arabia perceive Computerized accounting information system (CAIS) as a vehicle to safeguard efficient and effective flow of information during the analysis, processes, and recording of financial data. Efficient and effective flow of information improvesthe decision making of staff, thereby improving the capability of health care sectors to reduce cost of the medical services.In this paper, we define computerized accounting systems from the point of view of health informatics. Also, the challenges and benefits of supporting CAIS applications in hospitals of Saudi Arabia. With these elements, we conclude that CAIS in Saudi Arabia can serve as a valuable tool for evaluating and controlling the cost of medical services in healthcare sectors. Supplementary education on the significance of having systems of computerized accounting within hospitals for nurses, doctors, and accountants with other health care staff is warranted in future.

Rapid contextual conditioning in autoshaping.

Science.gov (United States)

Balsam, P D; Schwartz, A L

1981-10-01

Two experiments are reported which investigate the speed of contextual conditioning in autoshaping. In both experiments, a procedure was employed in which ring doves were magazine trained in one context prior to the manipulation of background values in a second context. In Experiment 1, subjects were exposed to 4, 8, 64, 128, or 256 US-only presentations prior to autoshaping. Acquisition speed and maintained response measures were monotonically related to the number of pretraining trials. Subjects in Group 4 acquired the key-peck response fastest, and retardation was maximal within 64 pretraining trials. In Experiment 2, subjects given 20 pretraining trials were significantly more retarded than subjects given 2 pretraining trials, but only when pretraining and testing were conducted in the same context. Overall, the results of these experiments show that in autoshaping, contextual conditioning is very rapid; this demonstrates the plausibility of theoretical accounts of Pavlovian conditioning which assert that the development of the conditioned response depends on the associative values of both the CS and background stimuli.

COST ACCOUNTING AS THE KEY INFORMATION CORE OF THE COMPANY MANAGEMENT

Directory of Open Access Journals (Sweden)

Radmila Jablan STEFANOVIĆ

2010-12-01

Full Text Available The management is expected to lead the company towards the achievement of set objectives which, in the contemporary settings of marked external and internal complexity, inevitably requires sophisticated expert knowledge and skills, as well as quality information support. Cost accounting generates cost and performance information with the goal of qualitatively meeting information needs of, above all, internal users. It represents the essential part of the company’s accounting information system as a whole and it is often stressed as the key information core and a reliable information support for the company’s management in performing their managerial activities. The contemporary business environment inevitably requires the restructuring of cost accounting and new approaches to costing and cost management, in the attempt to improve the quality of cost information that has always been the object of particular interest. Moreover, only a flexibly designed cost accounting information system can qualitatively respond to the increasingly numerous and various information requirements. In this paper we discuss the role cost accounting has in offering adequate information support to managers at all managerial levels. We emphasize some of the new tools, techniques, concepts and approaches to costing and cost management

Design and Analysis: Payroll of Accounting Information System

OpenAIRE

Suryanto, Suryanto

2011-01-01

Purpose of the research are to analyze, design, and recommended the payroll of accounting information system that support the internal control to solve the problem. Research methods used are book studies, field studies, and design studies. Fields studies done by survey and interview. The expected result are to give a review about the payroll of accounting information system in the ongoing business process of company and to solve all the weakness in the payroll system, so the company can use t...

18 CFR 367.9090 - Account 909, Informational and instructional advertising expenses.

Science.gov (United States)

2010-04-01

..., Informational and instructional advertising expenses. 367.9090 Section 367.9090 Conservation of Power and Water... Account 909, Informational and instructional advertising expenses. (a) This account must include the cost... supervision of informational activities. (2) Preparing informational materials for newspapers, periodicals...

Discriminative latent models for recognizing contextual group activities.

Science.gov (United States)

Lan, Tian; Wang, Yang; Yang, Weilong; Robinovitch, Stephen N; Mori, Greg

2012-08-01

In this paper, we go beyond recognizing the actions of individuals and focus on group activities. This is motivated from the observation that human actions are rarely performed in isolation; the contextual information of what other people in the scene are doing provides a useful cue for understanding high-level activities. We propose a novel framework for recognizing group activities which jointly captures the group activity, the individual person actions, and the interactions among them. Two types of contextual information, group-person interaction and person-person interaction, are explored in a latent variable framework. In particular, we propose three different approaches to model the person-person interaction. One approach is to explore the structures of person-person interaction. Differently from most of the previous latent structured models, which assume a predefined structure for the hidden layer, e.g., a tree structure, we treat the structure of the hidden layer as a latent variable and implicitly infer it during learning and inference. The second approach explores person-person interaction in the feature level. We introduce a new feature representation called the action context (AC) descriptor. The AC descriptor encodes information about not only the action of an individual person in the video, but also the behavior of other people nearby. The third approach combines the above two. Our experimental results demonstrate the benefit of using contextual information for disambiguating group activities.

Negative Social Contextual Stressors and Somatic Symptoms Among Young Black Males: An Exploratory Study

OpenAIRE

Scott, Lionel D.; McCoy, Henrika

2015-01-01

This study examines whether negative social contextual stressors were associated with somatic symptoms among young Black males (N = 74) after accounting for background and psychological characteristics. Using Cunningham and Spencer’s Black Male Experiences Measure, negative social contextual stressors connoted those experiences connected to the personal attributes, devaluation, and negative imagery of young Black males, such as being followed when entering a store or police or security guards...

The Coming Challenge: Are Community Colleges Ready for the New Wave of Contextual Learners?

Science.gov (United States)

Hull, Dan; Souders, John C., Jr.

1996-01-01

Defines contextual learning, or presenting new information to students in familiar contexts. Argues that community colleges must be ready for an anticipated increase in contextual learners due to its use in tech prep programs. Describes elements of contextual learning, its application in the classroom, and ways that colleges can prepare for…

The need for monetary information within corporate water accounting.

Science.gov (United States)

Burritt, Roger L; Christ, Katherine L

2017-10-01

A conceptual discussion is provided about the need to add monetary data to water accounting initiatives and how best to achieve this if companies are to become aware of the water crisis and to take actions to improve water management. Analysis of current water accounting initiatives reveals the monetary business case for companies to improve water management is rarely considered, there being a focus on physical information about water use. Three possibilities emerge for mainstreaming the integration of monetization into water accounting: add-on to existing water accounting frameworks and tools, develop new tools which include physical and monetary information from the start, and develop environmental management accounting (EMA) into a water-specific application and set of tools. The paper appraises these three alternatives and concludes that development of EMA would be the best way forward. Suggestions for further research include the need to examine the use of a transdisciplinary method to address the complexities of water accounting. Copyright © 2017 Elsevier Ltd. All rights reserved.

Contextualizing the self: the emergence of a biographical understanding in adolescence.

Science.gov (United States)

Habermas, Tilmann; Hatiboğlu, Neşe

2014-01-01

In adolescence, remembering the personal past and understanding what kind of person one is intertwine to form a story of one's life as the most extant, informative, and flexible form of self-representation. In adolescence, the striving for self-coherence translates into a quest for global coherence of the life story. We suggest that contextualizing is a fifth means for creating global coherence in life narratives besides the cultural concept of biography, temporal, causal-motivational, and thematic coherence. We present three kinds of contextualizing in life narratives, the temporal macrostructure, sociohistorical contextualizing of one's life, and hierarchical and linear segmenting of the text and life. These three forms of contextualizing in life narratives by their authors are complemented by three forms of contextual influences on life narratives analyzed by researchers, namely the historical, personal, and communicative situation in which they are recounted. Contextualizing is exemplified by the life narrative of a young migrant. © 2014 Wiley Periodicals, Inc.

THE MANAGERIAL DECISION IN TOURISM RELATED TO THE TAX INFORMATION AND THE ACCOUNTING REPORTS

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MARIUS BOIŢĂ

2014-05-01

Full Text Available This paper refers to accounting reports, and information provided by the accounting process by which accounting information is produced and disseminated. It emphasizes and underlines the role and importance of accounting reports and information provided by them in the analysis and management decisions in tourism. Management decisions on the quantity, quality and timing of information provision depends on the cost and benefits of accounting information production and dissemination. Development of correct decisions by the users of accounting information depends on the quality and quantity of accounting information provided by the accounting reports.

Environmental Cost Accounting Information and Strategic Business Decision in Nigeria

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Ebipanipre Gabriel Mieseigha

2014-08-01

Full Text Available This study aimed at examining environmental cost accounting information and strategic business decision in Nigeria. The general assumption that conventional cost accounting does not have the ability to provide absolute information for evaluating the environmental behaviour of an organization and its economic consequences has motivated this study. Towards achieving this, secondary data was employed and a linear model was specified. Findings indicated that environmental cost accounting information as it relates to strategic business decision is valuerelevant. It was on this note that we recommended firms to constantly reposition their accounting system in order to provide information on environmental costs so that the true costs in an organization can be ascertained and properly allocated. Also, due attention should be paid to waste management costs, employee health costs, investment financing costs, compliance and environmental costs and all environmental related costs by manufacturing concerns since they influence strategic decision. Our study is one of those that have explored the issue of environmental cost accounting relevance in strategic business decision in the Nigerian context.

Impact of Non Accounting Information on The Value Relevance of Accounting Information: The Case of Jordan

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DHIAA SHAMKI

2013-07-01

Full Text Available The paper presents empirical evidence about the impact of firm’s shareholders number as non accounting information on the value relevance of its earnings and book value of equity as accounting information for Jordanian industrial firms for the period from 1993 to 2002. Employing the return regression analysis and using shareholders number in two proxies namely local and foreign shareholders number, the findings of the study are fourfold. First, Individual earnings are value relevant while book value is irrelevant. Second, combining earnings with book value leads both of them to be irrelevant. Third, extending local shareholders number has significant impact on the value relevance of individual and combined earnings. Forth, extending foreign shareholders number has significant impact on the value relevance of individual book value and combined earnings. Since studies on the value relevance of these variables have neglected Jordan (and the Middle Eastern region, the study is the first especially in Jordan that tries to fill this gap by examiningthe impact of shareholders numbers on the value relevance of earnings and book valueto indicate firm value.

Management of Information Security in Financial Accounting

OpenAIRE

Aurel Serb; Constantin Baron; Nicoleta Magdalena Iacob; Costinela-Luminita Defta

2014-01-01

Security issues in financial accounting are complex, and the risks are often difficult to stipulate, even for experts. The issues presented in this article try to be formed in a contribution to the consolidation of problems in the field of risk, and former vulnerabilities in cyber security in financial accounting. The use of an information security management system became a requirement for organizations because on the states began adopting mandatory data protection legislation and informatio...

Managerial Cost Accounting for a Technical Information Center.

Science.gov (United States)

Helmkamp, John G.

A two-fold solution to the cost information deficiency problem is proposed. A formal managerial cost accounting system is designed expressly for the two information services of retrospective search and selective dissemination. The system was employed during a trial period to test its effectiveness in a technical information center. Once…

NATIONAL AND INTERNATIONAL PERSPECTIVES ON THE QUALITY OF ACCOUNTING INFORMATION38

OpenAIRE

Assist. Alina Rusu

2012-01-01

The primary objective of general purpose financial reporting is to provide high-quality financial information about the reporting entity, useful for economic decision making. Qualitative characteristics of financial statements are the basic attributes that make sense of usefulness of accounting information. In the normalization and accounting doctrine, criteria for defining the concept of quality of accounting information are not identical, their selection and ranking being different. Our res...

EnvMine: A text-mining system for the automatic extraction of contextual information

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de Lorenzo Victor

2010-06-01

Full Text Available Abstract Background For ecological studies, it is crucial to count on adequate descriptions of the environments and samples being studied. Such a description must be done in terms of their physicochemical characteristics, allowing a direct comparison between different environments that would be difficult to do otherwise. Also the characterization must include the precise geographical location, to make possible the study of geographical distributions and biogeographical patterns. Currently, there is no schema for annotating these environmental features, and these data have to be extracted from textual sources (published articles. So far, this had to be performed by manual inspection of the corresponding documents. To facilitate this task, we have developed EnvMine, a set of text-mining tools devoted to retrieve contextual information (physicochemical variables and geographical locations from textual sources of any kind. Results EnvMine is capable of retrieving the physicochemical variables cited in the text, by means of the accurate identification of their associated units of measurement. In this task, the system achieves a recall (percentage of items retrieved of 92% with less than 1% error. Also a Bayesian classifier was tested for distinguishing parts of the text describing environmental characteristics from others dealing with, for instance, experimental settings. Regarding the identification of geographical locations, the system takes advantage of existing databases such as GeoNames to achieve 86% recall with 92% precision. The identification of a location includes also the determination of its exact coordinates (latitude and longitude, thus allowing the calculation of distance between the individual locations. Conclusion EnvMine is a very efficient method for extracting contextual information from different text sources, like published articles or web pages. This tool can help in determining the precise location and physicochemical

Aligning Spinoza with Descartes: An informed Cartesian account of the truth bias.

Science.gov (United States)

Street, Chris N H; Kingstone, Alan

2017-08-01

There is a bias towards believing information is true rather than false. The Spinozan account claims there is an early, automatic bias towards believing. Only afterwards can people engage in an effortful re-evaluation and disbelieve the information. Supporting this account, there is a greater bias towards believing information is true when under cognitive load. However, developing on the Adaptive Lie Detector (ALIED) theory, the informed Cartesian can equally explain this data. The account claims the bias under load is not evidence of automatic belief; rather, people are undecided, but if forced to guess they can rely on context information to make an informed judgement. The account predicts, and we found, that if people can explicitly indicate their uncertainty, there should be no bias towards believing because they are no longer required to guess. Thus, we conclude that belief formation can be better explained by an informed Cartesian account - an attempt to make an informed judgment under uncertainty. © 2016 The British Psychological Society.

Psychological distress among children and adolescents. Do individual or contextual factors matter?

DEFF Research Database (Denmark)

Meilstrup, Charlotte; Ersbøll, Annette Kjær; Nielsen, Line

Psychological distress among children and adolescents. Do individual or contextual factors matter? Authors Meilstrup C, Ersbøll AK, Nielsen L, Due P, Holstein BE Background A large minority of children and adolescents suffer from mental distress and it is important to identify contributing factors......% across schools. Individual level variables such as low socio-economic position and family composition explained much of the variation across schools. Still, class level variables also contributed to this variation. In classes where many students reported that the class-mates doesn´t like being together...... (compositional effects), this study suggest that contextual factors are important to take into account in the research on psychological complaints among children and adolescents. This analytical model presents a way for future studies about contextual influences on psychological complaints....

Trust Account Fraud And Effective Information Security Management

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Sameera Mubarak

2010-09-01

Full Text Available The integrity of lawyers trust accounts has come under scrutiny in the last few years. There are strong possibilities of information technology security breaches happening within the firms, either accidental or deliberate. The damage caused by these security breaches could be extreme. For example, a trust account fund in an Australian law firm was misused in a security breach in which Telstra charged. A$50,000 for phone usage, mainly for ISD calls to Hong Kong.Our study involved interviewing principles of ten law companies to find out solicitors attitudes to computer security and the possibility of breaches of their trust accounts. We simultaneously carried out a survey to see if the trends identified in our case-studies could be backed up with broader quantitative data. We have also conducted in-depth interviews of 5 trust account regulators from the Law society of South Australia to know their view points on security threats on trust accounts. An overall finding highlights that law firms were not current with technology to combat computer crime, and inadequate access control was a major concern in safeguarding account data. Our conclusions revealed the urgent need for law firms to adopt security controls, implement information security policies and procedures and obtain cooperation from management to communicate these policies to staff.

32 CFR Appendix A to Part 275 - Obtaining Basic Identifying Account Information

Science.gov (United States)

2010-07-01

... 32 National Defense 2 2010-07-01 2010-07-01 false Obtaining Basic Identifying Account Information... Information A. A DoD law enforcement office may issue a formal written request for basic identifying account... only the above specified basic identifying information concerning a customer's account. C. A format for...

INFORMATION IN THE SYSTEM OF MANAGEMENT ACCOUNTING AND ITS USERS

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Aneliya Galinova

2016-06-01

Full Text Available In an market economy, where each entity has autonomy in developing their production programs, production plans and social development to identify strategies pricing policy has significantly increased the responsibility of the management of taken by them management decisions. In order to develop effective and operative decisions managers need reliable information for both the production and the financial position of the company. As is known, traditional accounting, which covers much of the existing information systems do not provide managers at all levels of operational information, and this is achieved through management accounting. Namely the creation of nontraditional systems for forming information about production costs and the financial results, the use of new methods to management, the increased value of the information obtained for decision making appears at present one of the most actual problems of accounting, control and analysis of economic activity. In this article we aim to define the concept of management information, to systematize the information needs of different users and qualitative characteristics that should have useful information.

Display of the information model accounting system

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Matija Varga

2011-12-01

Full Text Available This paper presents the accounting information system in public companies, business technology matrix and data flow diagram. The paper describes the purpose and goals of the accounting process, matrix sub-process and data class. Data flow in the accounting process and the so-called general ledger module are described in detail. Activities of the financial statements and determining the financial statements of the companies are mentioned as well. It is stated how the general ledger module should function and what characteristics it must have. Line graphs will depict indicators of the company’s business success, indebtedness and company’s efficiency coefficients based on financial balance reports, and profit and loss report.

Multi-level Contextual Type Theory

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Mathieu Boespflug

2011-10-01

Full Text Available Contextual type theory distinguishes between bound variables and meta-variables to write potentially incomplete terms in the presence of binders. It has found good use as a framework for concise explanations of higher-order unification, characterize holes in proofs, and in developing a foundation for programming with higher-order abstract syntax, as embodied by the programming and reasoning environment Beluga. However, to reason about these applications, we need to introduce meta^2-variables to characterize the dependency on meta-variables and bound variables. In other words, we must go beyond a two-level system granting only bound variables and meta-variables. In this paper we generalize contextual type theory to n levels for arbitrary n, so as to obtain a formal system offering bound variables, meta-variables and so on all the way to meta^n-variables. We obtain a uniform account by collapsing all these different kinds of variables into a single notion of variabe indexed by some level k. We give a decidable bi-directional type system which characterizes beta-eta-normal forms together with a generalized substitution operation.

Managerial Accounting in Library and Information Science Education.

Science.gov (United States)

Hayes, Robert M.

1983-01-01

Explores meaning of managerial accounting in libraries and discusses instructional program for students of library and information science based on experience in School of Library and Information Science at University of California, Los Angeles. Management decision making (budgeting, performance evaluation, overhead, resource allocation,…

Contextual Mobile Learning: A Step Further to Mastering Professional Appliances

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René Chalon

2007-10-01

Full Text Available In this paper we describe our approach whose objective is to apply MOCOCO concepts to e-learning. After a short presentation of MOCOCO (Mobility, Cooperation, Contextualization and IMERA (Mobile Interaction in the Augmented Real Environment principles we will discuss their use in a project called HMTD (Help Me To Do whose aim is to use wearable computer for a framework of activities of better use, maintenance and repairing of professional appliances. We will successively describe m-learning scope, contextualization and cooperation advantages as well as learning methods. A case study of configuration of wearable computer and its peripherals, taking into account context, in-situ storage, traceability and regulation in these activities finishes this paper.

77 FR 69441 - Federal Acquisition Regulation; Information Collection; Cost Accounting Standards Administration

Science.gov (United States)

2012-11-19

...; Information Collection; Cost Accounting Standards Administration AGENCY: Department of Defense (DOD), General... collection requirement concerning cost accounting standards administration. Public comments are particularly... Information Collection 9000- 0129, Cost Accounting Standards Administration by any of the following methods...

Using geometrical, textural, and contextual information of land parcels for classification of detailed urban land use

Science.gov (United States)

Wu, S.-S.; Qiu, X.; Usery, E.L.; Wang, L.

2009-01-01

Detailed urban land use data are important to government officials, researchers, and businesspeople for a variety of purposes. This article presents an approach to classifying detailed urban land use based on geometrical, textural, and contextual information of land parcels. An area of 6 by 14 km in Austin, Texas, with land parcel boundaries delineated by the Travis Central Appraisal District of Travis County, Texas, is tested for the approach. We derive fifty parcel attributes from relevant geographic information system (GIS) and remote sensing data and use them to discriminate among nine urban land uses: single family, multifamily, commercial, office, industrial, civic, open space, transportation, and undeveloped. Half of the 33,025 parcels in the study area are used as training data for land use classification and the other half are used as testing data for accuracy assessment. The best result with a decision tree classification algorithm has an overall accuracy of 96 percent and a kappa coefficient of 0.78, and two naive, baseline models based on the majority rule and the spatial autocorrelation rule have overall accuracy of 89 percent and 79 percent, respectively. The algorithm is relatively good at classifying single-family, multifamily, commercial, open space, and undeveloped land uses and relatively poor at classifying office, industrial, civic, and transportation land uses. The most important attributes for land use classification are the geometrical attributes, particularly those related to building areas. Next are the contextual attributes, particularly those relevant to the spatial relationship between buildings, then the textural attributes, particularly the semivariance texture statistic from 0.61-m resolution images.

The Effect Of Application Computer-Based Accounting Information System CBAIS On The Quality Of Accounting Information And Managerial Performance Of Sugar Industries In Indonesia

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Asep Darmansyah

2015-08-01

Full Text Available The study aims to determine characteristics of Indonesian sugar industries as well as the influence of the implementation of computer-based accounting information system CBAIS to the quality of accounting information and managerial performance of the sugar industries of Indonesia. The research method was a survey with the research type was a descriptive and verificative. The research population were sugar industries in Indonesia. Data consists of primary and secondary data. Data were analyzed making use of linear regression. This study shows that the sugar millsindustries of Indonesia are mostly located in Java. Most of the sugar industries either in Java or outside Java are owned the central government in the form of state-owned enterprises and the rest is privately owned. Most of them making use of a business area with a mixed pattern between the right to cultivate and the right to build. Most of sugar industries gained canes in two ways namely planted by its company and bought from farmers. Then the first variable the application of CBAIS of sugar industries is still categorized sufficient which indicates the condition is not very bad or not very good. The others the quality of accounting information of sugar industries is good category and its managerial performance is also good. The three variables above have not shown the ideal category namely is very good category. The application of CBAIS significantly affects on the quality of accounting information and the accounting information quality significantly influences on managerial performance of sugar industries.

Cognitive processes facilitated by contextual cueing: evidence from event-related brain potentials.

Science.gov (United States)

Schankin, Andrea; Schubö, Anna

2009-05-01

Finding a target in repeated search displays is faster than finding the same target in novel ones (contextual cueing). It is assumed that the visual context (the arrangement of the distracting objects) is used to guide attention efficiently to the target location. Alternatively, other factors, e.g., facilitation in early visual processing or in response selection, may play a role as well. In a contextual cueing experiment, participant's electrophysiological brain activity was recorded. Participants identified the target faster and more accurately in repeatedly presented displays. In this condition, the N2pc, a component reflecting the allocation of visual-spatial attention, was enhanced, indicating that attention was allocated more efficiently to those targets. However, also response-related processes, reflected by the LRP, were facilitated, indicating that guidance of attention cannot account for the entire contextual cueing benefit.

THE ACCOUNTING INFORMATION SUPPORT FOR THE FINANCIAL DECISION

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CARUNTU GENU ALEXANDRU

2017-11-01

Full Text Available The complexity of economic life, in the conditions of the competition imposed by the market economy, determines the increase of the role of accounting information in the current and prospective decisions and implicitly the obtained results. In basing and substantiating decisions, accounting plays an essential role. Regardless of the level at which the manager is located, the manager manages his area of responsibility, triggering actions that, through consumption of resources, lead to economic gains. The accounting information is intended for the manager, who must respond to the allocation of resources entrusted by investors to achieve the objectives set and how the allocated resources have been used. The notion of users of accounting information can not be limited to the groups analyzed so far. The evolution of a firm and its decisions is of interest to all those who make economic decisions based on their relationship with this entity and their knowledge of it. Thus, the policy makers of local communities are concerned about the contribution of society to the development of the local economy (jobs, training, taxes, etc., environmental and consumer protection efforts are focused on the consequences of the company's activity, competitors want to assess the position of the enterprise on the market , consumers want to know whether there is a monopoly situation and to what extent they may be exploited, and researchers are generally interested in the form, content and quality of annual reports.

The role of human factors when evaluating information accountability for eHealth systems.

Science.gov (United States)

Gajanayake, Randike; Sahama, Tony; Lane, Bill

2013-01-01

The availability of health information is rapidly increasing; its expansion and proliferation is inevitable. At the same time, breeding of health information silos is an unstoppable and relentless exercise. Information security and privacy concerns are therefore major barriers in the eHealth socio-eco system. We proposed Information Accountability as a measurable human factor that should eliminate and mitigate security concerns. Information accountability measures would be practicable and feasible if legislative requirements are also embedded. In this context, information accountability constitutes a key component for the development of effective information technology requirements for health information system. Our conceptual approach to measuring human factors related to information accountability in eHealth is presented in this paper. Measuring the human factors associated with information accountability can benefit from extant theories from information systems research and business management. However, the application of such theories must clearly address the specialised nature of the application context coupled with the role of the users within the context.

NEW APPROACHES IN DECEPTION DETECTION II. ACTIVE INTERVIEWING STRATEGIES AND CONTEXTUAL INFORMATION

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Jaume Masip

2015-05-01

Full Text Available Meta-analytical evidence shows that behavioural indicators of deception are scant, poorly diagnostic and inconsistent. This has yielded a shift in deception detection research. Rather than passively scrutinising the communication sender to find tell-tale behavioural indicators of deception, the deception judge needs to (a adopt an active role by using interviewing techniques specifically designed to detect deception, or (b focus on contextual (rather than behavioural deception cues. In the previous paper (Masip & Herrero, 2015a, we reviewed the antecedents of this change in focus, as well as the theoretical grounding of the new approaches. Here we describe specific interviewing strategies for detecting deception, as well as the (still scant research on contextual deception indicia. In doing this, we hope to offer the reader a detailed perspective on the recent developments in this specific area of psychology and law.

48 CFR 53.301-1439 - Schedule of Accounting Information.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Schedule of Accounting Information. 53.301-1439 Section 53.301-1439 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION (CONTINUED) CLAUSES AND FORMS FORMS Illustrations of Forms 53.301-1439 Schedule of Accounting...

7 CFR 1962.14 - Account and security information in UCC cases.

Science.gov (United States)

2010-01-01

... 7 Agriculture 14 2010-01-01 2009-01-01 true Account and security information in UCC cases. 1962.14... Security § 1962.14 Account and security information in UCC cases. Within 2 weeks after receipt of a written... the information, it may be liable for any loss caused the borrower and, in some States, other parties...

Ecological theories of systems and contextual change in medical education.

Science.gov (United States)

Ellaway, Rachel H; Bates, Joanna; Teunissen, Pim W

2017-12-01

Contemporary medical practice is subject to many kinds of change, to which both individuals and systems have to respond and adapt. Many medical education programmes have their learners rotating through different training contexts, which means that they too must learn to adapt to contextual change. Contextual change presents many challenges to medical education scholars and practitioners, not least because of a somewhat fractured and contested theoretical basis for responding to these challenges. There is a need for robust concepts to articulate and connect the various debates on contextual change in medical education. Ecological theories of systems encompass a range of concepts of how and why systems change and how and why they respond to change. The use of these concepts has the potential to help medical education scholars explore the nature of change and understand the role it plays in affording as well as limiting teaching and learning. This paper, aimed at health professional education scholars and policy makers, explores a number of key concepts from ecological theories of systems to present a comprehensive model of contextual change in medical education to inform theory and practice in all areas of medical education. The paper considers a range of concepts drawn from ecological theories of systems, including biotic and abiotic factors, panarchy, attractors and repellers, basins of attraction, homeostasis, resilience, adaptability, transformability and hysteresis. Each concept is grounded in practical examples from medical education. Ecological theories of systems consider change and response in terms of adaptive cycles functioning at different scales and speeds. This can afford opportunities for systematic consideration of responses to contextual change in medical education, which in turn can inform the design of education programmes, activities, evaluations, assessments and research that accommodates the dynamics and consequences of contextual change. �

The interplay of contextual elements in implementation: an ethnographic case study.

Science.gov (United States)

McCullough, Megan B; Chou, Ann F; Solomon, Jeffrey L; Petrakis, Beth Ann; Kim, Bo; Park, Angela M; Benedict, Ashley J; Hamilton, Alison B; Rose, Adam J

2015-02-14

Contextual elements have significant impact on uptake of health care innovations. While existing conceptual frameworks in implementation science suggest contextual elements interact with each other, little research has described how this might look in practice. To bridge this gap, this study identifies the interconnected patterns among contextual elements that influence uptake of an anticoagulation clinic improvement initiative. We completed 51 semi-structured interviews and ethnographic observations across five case study sites involved in an evidence-based practice (EBP) quality improvement initiative. We analyzed data in NVivo 10 using an a priori approach based on the Promoting Action on Research Implementation in Health Services (PARIHS) model and an emergent thematic analysis. Key contextual elements, such as leadership, teamwork, and communication, interacted with each other in contributing to site-level uptake of the EBP, often yielding results that could not be predicted by looking at just one of these elements alone. Sites with context conducive to change in these areas predictably had high uptake, while sites with uniformly weak contextual elements had low uptake. Most sites presented a mixed picture, with contextual elements being strongly supportive of change in some areas and weak or moderate in others. In some cases, we found that sites with strong context in at least one area only needed to have adequate context in other areas to yield high uptake. At other sites, weak context in just one area had the potential to contribute to low uptake, despite countervailing strengths. Even a site with positive views of EBPs could not succeed when context was weak. Interrelationships among different contextual elements can act as barriers to uptake at some sites and as facilitators at others. Accounting for interconnections among elements enables PARIHS to more fully describe the determinants of successful implementation as they operate in real-world settings.

The Impact of Contextual Clue Selection on Inference

Directory of Open Access Journals (Sweden)

Leila Barati

2010-05-01

Full Text Available Linguistic information can be conveyed in the form of speech and written text, but it is the content of the message that is ultimately essential for higher-level processes in language comprehension, such as making inferences and associations between text information and knowledge about the world. Linguistically, inference is the shovel that allows receivers to dig meaning out from the text with selecting different embedded contextual clues. Naturally, people with different world experiences infer similar contextual situations differently. Lack of contextual knowledge of the target language can present an obstacle to comprehension (Anderson & Lynch, 2003. This paper tries to investigate how true contextual clue selection from the text can influence listener’s inference. In the present study 60 male and female teenagers (13-19 and 60 male and female young adults (20-26 were selected randomly based on Oxford Placement Test (OPT. During the study two fiction and two non-fiction passages were read to the participants in the experimental and control groups respectively and they were given scores according to Lexile’s Score (LS[1] based on their correct inference and logical thinking ability. In general the results show that participants’ clue selection based on their personal schematic references and background knowledge differ between teenagers and young adults and influence inference and listening comprehension. [1]- This is a framework for reading and listening which matches the appropriate score to each text based on degree of difficulty of text and each text was given a Lexile score from zero to four.

Decision Tree-Based Contextual Location Prediction from Mobile Device Logs

Directory of Open Access Journals (Sweden)

Linyuan Xia

2018-01-01

Full Text Available Contextual location prediction is an important topic in the field of personalized location recommendation in LBS (location-based services. With the advancement of mobile positioning techniques and various sensors embedded in smartphones, it is convenient to obtain massive human mobile trajectories and to derive a large amount of valuable information from geospatial big data. Extracting and recognizing personally interesting places and predicting next semantic location become a research hot spot in LBS. In this paper, we proposed an approach to predict next personally semantic place with historical visiting patterns derived from mobile device logs. To address the problems of location imprecision and lack of semantic information, a modified trip-identify method is employed to extract key visit points from GPS trajectories to a more accurate extent while semantic information are added through stay point detection and semantic places recognition. At last, a decision tree model is adopted to explore the spatial, temporal, and sequential features in contextual location prediction. To validate the effectiveness of our approach, experiments were conducted based on a trajectory collection in Guangzhou downtown area. The results verified the feasibility of our approach on contextual location prediction from continuous mobile devices logs.

Computer-based safeguards information and accounting system

International Nuclear Information System (INIS)

1977-01-01

Acquiring, processing and analysing information about inventories and flow of nuclear materials are essential parts of IAEA safeguards. Safeguards information originates from several sources. The information to be provided is specified in the various safeguards agreements between the States and the IAEA, including both NPT agreements and safeguards trilateral agreements. Most of the safeguards information currently received by the IAEA is contained in accounting reports from the States party to the NPT. Within the frame of the material balance concept of NPT, three types of reports are provided to the IAEA by the States: Physical Inventory Listings (PIL); Inventory Change Reports (ICR); Material Balance Reports (MBR). In addition, facility design information is reported when NPT safeguards are applied and whenever there is a change in the facility or its operation. Based on this data, an accounting system is used to make available such information as the book inventories of nuclear material as a function of time, material balance evaluations, and analysis of shipments versus receipts of nuclear material. A second source of NPT safeguards information is the inspection activities carried out in the field as a necessary counterpart for verification of the data presented by the States in their accounting reports. The processing of inspection reports and other inspection data is carried out by the present system in a provisional manner until a new system, which is under development is available. The major effort currently is directed not to computer processing but toward developing and applying uniform inspection procedures and information requirements. A third source of NPT safeguards information is advanced notifications and notifications of transfer of source materials before the starting point of safeguards. Since, however, the States are not completely aware of the need and requirement to provide these data, this is a point to be emphasized in future workshops and

International Perspectives on Grandparents Raising Grandchildren: Contextual Considerations for Advancing Global Discourse.

Science.gov (United States)

Dolbin-MacNab, Megan L; Yancura, Loriena A

2018-01-01

Globally, it is common for grandparents to serve as surrogate parents to their grandchildren, often in response to family crises and other challenges such as poverty, disease epidemics, and migration. Despite the global nature of this intergenerational caregiving arrangement, there have been few contextually focused examinations of how grandparents' surrogate parenting roles are enacted across countries and cultures. This analytic review addresses this issue by exploring demographic and cultural contexts, needs and experiences, and formal and informal supports for grandparents raising grandchildren in four diverse countries: China, New Zealand, Romania, and South Africa. We conclude our analysis by discussing key contextual factors, and their associated interrelationships, from which future research may elucidate how cultural, historical, and sociopolitical factors uniquely shape grandparents' experiences. We also make recommendations for contextually informed policies and practice.

A configural dominant account of contextual cueing : configural cues are stronger than colour cues

OpenAIRE

Kunar, Melina A.; Johnston, Rebecca; Sweetman, Hollie

2013-01-01

Previous work has shown that reaction times to find a target in displays that have been repeated are faster than those for displays that have never been seen before. This learning effect, termed “contextual cueing” (CC), has been shown using contexts such as the configuration of the distractors in the display and the background colour. However, it is not clear how these two contexts interact to facilitate search. We investigated this here by comparing the strengths of these two cues when they...

Contextual factors in maternal and newborn health evaluation: a protocol applied in Nigeria, India and Ethiopia.

Science.gov (United States)

Sabot, Kate; Marchant, Tanya; Spicer, Neil; Berhanu, Della; Gautham, Meenakshi; Umar, Nasir; Schellenberg, Joanna

2018-01-01

Understanding the context of a health programme is important in interpreting evaluation findings and in considering the external validity for other settings. Public health researchers can be imprecise and inconsistent in their usage of the word "context" and its application to their work. This paper presents an approach to defining context, to capturing relevant contextual information and to using such information to help interpret findings from the perspective of a research group evaluating the effect of diverse innovations on coverage of evidence-based, life-saving interventions for maternal and newborn health in Ethiopia, Nigeria, and India. We define "context" as the background environment or setting of any program, and "contextual factors" as those elements of context that could affect implementation of a programme. Through a structured, consultative process, contextual factors were identified while trying to strike a balance between comprehensiveness and feasibility. Thematic areas included demographics and socio-economics, epidemiological profile, health systems and service uptake, infrastructure, education, environment, politics, policy and governance. We outline an approach for capturing and using contextual factors while maximizing use of existing data. Methods include desk reviews, secondary data extraction and key informant interviews. Outputs include databases of contextual factors and summaries of existing maternal and newborn health policies and their implementation. Use of contextual data will be qualitative in nature and may assist in interpreting findings in both quantitative and qualitative aspects of programme evaluation. Applying this approach was more resource intensive than expected, in part because routinely available information was not consistently available across settings and more primary data collection was required than anticipated. Data was used only minimally, partly due to a lack of evaluation results that needed further explanation

Decision Usefulness Approach Of Accounting Information: Bagaimana Informasi Akuntansi Menjadi Useful ?

Directory of Open Access Journals (Sweden)

Zarah Puspitaningtyas

2010-10-01

Full Text Available Application of decision usefulness approach to produce accounting information that is relevant and reliable. Relevant information, that has the capacity to affect the confidence of investors about future returns, and should be released in a timely manner.The concept of decision usefulness of accounting information plays an important role in identifying problems for users of financial reports and selection of accounting information that users of financial statements to make the best decision. To apply the concept of decision usefulness is necessary linkages with the various theories in economics and finance. Decision usefulness approach assumes that individual decision makers are rational, that is individuals who will choose the action that will yield the highest expected utility.

78 FR 77557 - Releasing Information; General Provisions; Accounting and Reporting Requirements; Reports of...

Science.gov (United States)

2013-12-24

... must certify ``that the information provided in the report of each bank's and association's accounts... reports of accounts and exposures or any other information received pursuant to Sec. 621.15(a)(1... examination and non-public information, including data from reports of System accounts and exposures received...

Organization of information system of management accounting: from theory to practice

Directory of Open Access Journals (Sweden)

Bochulia Tatiana Vladimirovna

2014-07-01

Full Text Available Organization of information and analytical support provides for the use as traditional well as innovative concepts. Organization of management accounting at the enterprise has special significance, because is a productive source of data for the management system. The author's position concerning ways, methods and procedures of organization of information support of management accounting was outlined in the article. The attention is accented on available of psychological foundation in decision-making. A scheme of information and analytical support of business based on the balance in the data of financial and management accounting has been proposed.

Impact of Preparers of Accounting Information on Quality of Financial Reporting in Malaysia(*)

OpenAIRE

Dandago, Prof. Dr.Kabiru Isa; Edem, Akpan; Tsafe, Dr. Bashir Mande

2014-01-01

The primary objective of accounting is to provide information that is useful for decision making purposes. Accounting information that makes information provided useful to users in making economic decisions must possess the following qualities: relevance, reliability, comparability, understandability, neutrality, timeliness and materiality. This paper investigates the factors influencing preparers’ decision to prepare accounting information following the financial reporting rules and regulati...

Nicotine Withdrawal Disrupts Contextual Learning but Not Recall of Prior Contextual Associations: Implications for Nicotine Addiction

OpenAIRE

Portugal, George S.; Gould, Thomas J.

2008-01-01

Interactions between nicotine and learning could contribute to nicotine addiction. Although previous research indicates that nicotine withdrawal disrupts contextual learning, the effects of nicotine withdrawal on contextual memories acquired before withdrawal are unknown. The present study investigated whether nicotine withdrawal disrupted recall of prior contextual memories by examining the effects of nicotine withdrawal on recall of nicotine conditioned place preference (CPP) and contextual...

78 FR 48632 - Releasing Information; General Provisions; Accounting and Reporting Requirements; Reports of...

Science.gov (United States)

2013-08-09

... and other examination and non-public information,\\4\\ including data from reports of System accounts... Reporting Entity that the information provided in the report of accounts and exposures is a true and... to the FCA that the information provided in the report of all banks' and associations' accounts and...

Evaluating physician performance at individualizing care: a pilot study tracking contextual errors in medical decision making.

Science.gov (United States)

Weiner, Saul J; Schwartz, Alan; Yudkowsky, Rachel; Schiff, Gordon D; Weaver, Frances M; Goldberg, Julie; Weiss, Kevin B

2007-01-01

Clinical decision making requires 2 distinct cognitive skills: the ability to classify patients' conditions into diagnostic and management categories that permit the application of research evidence and the ability to individualize or-more specifically-to contextualize care for patients whose circumstances and needs require variation from the standard approach to care. The purpose of this study was to develop and test a methodology for measuring physicians' performance at contextualizing care and compare it to their performance at planning biomedically appropriate care. First, the authors drafted 3 cases, each with 4 variations, 3 of which are embedded with biomedical and/or contextual information that is essential to planning care. Once the cases were validated as instruments for assessing physician performance, 54 internal medicine residents were then presented with opportunities to make these preidentified biomedical or contextual errors, and data were collected on information elicitation and error making. The case validation process was successful in that, in the final iteration, the physicians who received the contextual variant of cases proposed an alternate plan of care to those who received the baseline variant 100% of the time. The subsequent piloting of these validated cases unmasked previously unmeasured differences in physician performance at contextualizing care. The findings, which reflect the performance characteristics of the study population, are presented. This pilot study demonstrates a methodology for measuring physician performance at contextualizing care and illustrates the contribution of such information to an overall assessment of physician practice.

32 CFR Appendix I to Part 275 - Format for Obtaining Basic Identifying Account Information

Science.gov (United States)

2010-07-01

... Account Information [Official Letterhead] [Date] Mr./Mrs. XXXXXXXXXX Chief Teller [as appropriate] First.... 3401 et. seq., you are requested to provide the following account information: [Name, address, account... to this request for account information. Under section 3417(c) of the Act, good faith reliance upon...

Accounting Fundamentals and Variations of Stock Price: Forward Looking Information Inducement

OpenAIRE

Sumiyana, Sumiyana

2011-01-01

This study investigates a permanent issue about low association between accounting fundamentals and variations of stock prices. It induces not only historical accountingfundamentals, but also forward looking information. Investors consider forward looking information that enables them to predict potential future cash flow, increase predictive power, lessen mispricing error, increase information content and drives future price equilibrium. The accounting fundamentals are earnings yield, book v...

Contextual emotion regulation therapy: a developmentally based intervention for pediatric depression.

Science.gov (United States)

Kovacs, Maria; Lopez-Duran, Nestor L

2012-04-01

For this special issue about child and adolescent depression, the authors were asked to describe contextual emotion regulation therapy as an example of a developmentally informed psychosocial intervention. The article begins with the authors' definition of the elements that should comprise such an intervention. A succinct summary of this contextual emotion regulation therapy is then provided, including its explanatory paradigm of depression, followed by an exposition of how it addresses the various definitional criteria of a developmentally informed intervention. The article concludes with a brief overview of the challenges of implementing a developmentally sensitive psychotherapy for depressed children and adolescents.

Memory Bias in the Use of Accounting Information: An Examination of Affective Responses and Retrieval of Information in Accounting Decision Making

OpenAIRE

McBride, Freda D. H.

1998-01-01

This dissertation is based on the Kida-Smith (1995) model of "The encoding and retrievability of numerical data." It is concerned with the variable conditions under which a positive affective response (i.e., a decision or opinion that results in a positive valence) on previously viewed accounting information may and may not influence current decision-making. An affective response to accounting numbers may adversely influence decisions made based on those numbers....

Contextuality supplies the 'magic' for quantum computation.

Science.gov (United States)

Howard, Mark; Wallman, Joel; Veitch, Victor; Emerson, Joseph

2014-06-19

Quantum computers promise dramatic advantages over their classical counterparts, but the source of the power in quantum computing has remained elusive. Here we prove a remarkable equivalence between the onset of contextuality and the possibility of universal quantum computation via 'magic state' distillation, which is the leading model for experimentally realizing a fault-tolerant quantum computer. This is a conceptually satisfying link, because contextuality, which precludes a simple 'hidden variable' model of quantum mechanics, provides one of the fundamental characterizations of uniquely quantum phenomena. Furthermore, this connection suggests a unifying paradigm for the resources of quantum information: the non-locality of quantum theory is a particular kind of contextuality, and non-locality is already known to be a critical resource for achieving advantages with quantum communication. In addition to clarifying these fundamental issues, this work advances the resource framework for quantum computation, which has a number of practical applications, such as characterizing the efficiency and trade-offs between distinct theoretical and experimental schemes for achieving robust quantum computation, and putting bounds on the overhead cost for the classical simulation of quantum algorithms.

Analysis Of Factors Affecting The Success Of The Application Of Accounting Information System

Directory of Open Access Journals (Sweden)

Deni Iskandar

2015-02-01

Full Text Available Abstract The purpose of this study was to find solutions for problems related to the quality of accounting information systems accounting information quality when connected with management commitment user competency and organizational culture. This research was conducted through deductive analysis supported the phenomenon then sought evidence through empirical facts especially about the effect of management commitment competence and users of organizational culture on the quality of accounting information systems and their impact on the quality of accounting information. This research was conducted at the State-Owned Enterprises SOEs.

Contextual Variability in Free Recall

Science.gov (United States)

Lohnas, Lynn J.; Polyn, Sean M.; Kahana, Michael J.

2011-01-01

According to contextual-variability theory, experiences encoded at different times tend to be associated with different contextual states. The gradual evolution of context implies that spaced items will be associated with more distinct contextual states, and thus have more unique retrieval cues, than items presented in proximity. Ross and Landauer…

Recommendation with Contextual Information

Science.gov (United States)

Huang, Jia

2014-01-01

Information retrieval (IR) systems have tremendously broaden users' access to information. However, users need to select their needs from trillions of information indexed daily. Due to the "semantic gap" between queries and indexed terms in IR system, whether users can satisfy their needs depends on whether they use the correct terms as…

The impact of signal-to-noise ratio on contextual cueing in children and adults.

Science.gov (United States)

Yang, Yingying; Merrill, Edward C

2015-04-01

Contextual cueing refers to a form of implicit spatial learning where participants incidentally learn to associate a target location with its repeated spatial context. Successful contextual learning produces an efficient visual search through familiar environments. Despite the fact that children exhibit the basic ability of implicit spatial learning, their general effectiveness in this form of learning can be compromised by other development-dependent factors. Learning to extract useful information (signal) in the presence of various amounts of irrelevant or distracting information (noise) characterizes one of the most important changes that occur with cognitive development. This research investigated whether signal-to-noise ratio (S/N) affects contextual cueing differently in children and adults. S/N was operationally defined as the ratio of repeated versus new displays encountered over time. Three ratio conditions were created: high (100%), medium (67%), and low (33%) conditions. Results suggested no difference in the acquisition of contextual learning effects in the high and medium conditions across three age groups (6- to 8-year-olds, 10- to 12-year-olds, and young adults). However, a significant developmental difference emerged in the low S/N condition. As predicted, adults exhibited significant contextual cueing effects, whereas older children showed marginally significant contextual cueing and younger children did not show cueing effects. Group differences in the ability to exhibit implicit contextual learning under low S/N conditions and the implications of this difference are discussed. Copyright © 2015 Elsevier Inc. All rights reserved.

Global Repetition Influences Contextual Cueing

Science.gov (United States)

Zang, Xuelian; Zinchenko, Artyom; Jia, Lina; Li, Hong

2018-01-01

Our visual system has a striking ability to improve visual search based on the learning of repeated ambient regularities, an effect named contextual cueing. Whereas most of the previous studies investigated contextual cueing effect with the same number of repeated and non-repeated search displays per block, the current study focused on whether a global repetition frequency formed by different presentation ratios between the repeated and non-repeated configurations influence contextual cueing effect. Specifically, the number of repeated and non-repeated displays presented in each block was manipulated: 12:12, 20:4, 4:20, and 4:4 in Experiments 1–4, respectively. The results revealed a significant contextual cueing effect when the global repetition frequency is high (≥1:1 ratio) in Experiments 1, 2, and 4, given that processing of repeated displays was expedited relative to non-repeated displays. Nevertheless, the contextual cueing effect reduced to a non-significant level when the repetition frequency reduced to 4:20 in Experiment 3. These results suggested that the presentation frequency of repeated relative to the non-repeated displays could influence the strength of contextual cueing. In other words, global repetition statistics could be a crucial factor to mediate contextual cueing effect. PMID:29636716

Accounting Information - A Fundamental Factor in Winning Battles

OpenAIRE

Sandu Gabriela; Lazar Gabriela

2012-01-01

Decision has an important role in our lives. From the point of view, it is closely connected with the ultimate goal and efficiency of any activities in the economic entity. To take appropriate decision, every manager needs a set of conclusive information. Given the importance of accounting information, the responsibility for preparing and presenting financial statements of the unit is legally regulated and returns management. The latter is also interested in the information contained in finan...

Contextual Compression of Large-Scale Wind Turbine Array Simulations: Preprint

Energy Technology Data Exchange (ETDEWEB)

Gruchalla, Kenny M [National Renewable Energy Laboratory (NREL), Golden, CO (United States); Brunhart-Lupo, Nicholas J [National Renewable Energy Laboratory (NREL), Golden, CO (United States); Potter, Kristin C [National Renewable Energy Laboratory (NREL), Golden, CO (United States); Clyne, John [National Center for Atmospheric Research

2017-11-03

Data sizes are becoming a critical issue particularly for HPC applications. We have developed a user-driven lossy wavelet-based storage model to facilitate the analysis and visualization of large-scale wind turbine array simulations. The model stores data as heterogeneous blocks of wavelet coefficients, providing high-fidelity access to user-defined data regions believed the most salient, while providing lower-fidelity access to less salient regions on a block-by-block basis. In practice, by retaining the wavelet coefficients as a function of feature saliency, we have seen data reductions in excess of 94 percent, while retaining lossless information in the turbine-wake regions most critical to analysis and providing enough (low-fidelity) contextual information in the upper atmosphere to track incoming coherent turbulent structures. Our contextual wavelet compression approach has allowed us to deliver interactive visual analysis while providing the user control over where data loss, and thus reduction in accuracy, in the analysis occurs. We argue this reduced but contexualized representation is a valid approach and encourages contextual data management.

CONSIDERATIONS ON THE TREATMENT OF QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION AT THE INTERNATIONAL LEVEL AND IN VARIOUS NATIONAL ACCOUNTING SYSTEMS

Directory of Open Access Journals (Sweden)

Ionela Cristina Breahna Pravat

2014-07-01

Full Text Available The qualitative characteristics of accounting information presented by financial-accounting reports represent a concept which was subsequently introduced in the national legal accounting framework and, as a rule, the national conceptual frameworks represent the documents by means of which these quality criteria are established. At a worldwide level, there are more international or national organisms that have an important role in the elaboration of accounting standards in general and more specifically in the formulation of qualitative characteristics of financial reporting. We find two important ones among them, and these are: International Accounting Standards Board, which creates and promotes International Financial Reporting Standards (IFRS, and Financial Accounting Standards Board, which elaborates Generally Accepted Accounting Principles (US GAAP. However, at the level of each country a standardizing authority decides the rules for producing the financial reports and the qualitative characteristics that must be respected by the information contained in these documents. In this context, this paper aims to present a few general considerations concerning the treatment of the qualitative characteristics of the financial-accounting information in different accounting systems, such as the American one, or the British, French, German, Romanian ones, with insistence on the international approach to qualitative characteristics.

77 FR 51804 - Federal Acquisition Regulation; Information Collection; Change Order Accounting

Science.gov (United States)

2012-08-27

...; Information Collection; Change Order Accounting AGENCY: Department of Defense (DOD), General Services... requirement concerning change order accounting. Public comments are particularly invited on: Whether this... 9000- 0026, Change Order Accounting by any of the following methods: Regulations.gov : http://www...

The Importance of Accounting Information in Decision Making

Directory of Open Access Journals (Sweden)

Ionuț Spătărelu

2016-01-01

Four principal qualitative characteristics must be met for the accounting information to beuseful in the management system: understandability, relevance, reliability and compatibility ofinformation. Any economic transaction processing involves collecting, categorizing, summing andanalyzing the data.

Dense Iterative Contextual Pixel Classification using Kriging

DEFF Research Database (Denmark)

Ganz, Melanie; Loog, Marco; Brandt, Sami

2009-01-01

have been proposed to this end, e.g., iterative contextual pixel classification, iterated conditional modes, and other approaches related to Markov random fields. A problem of these methods, however, is their computational complexity, especially when dealing with high-resolution images in which......In medical applications, segmentation has become an ever more important task. One of the competitive schemes to perform such segmentation is by means of pixel classification. Simple pixel-based classification schemes can be improved by incorporating contextual label information. Various methods...... relatively long range interactions may play a role. We propose a new method based on Kriging that makes it possible to include such long range interactions, while keeping the computations manageable when dealing with large medical images....

Contextual Hub Analysis Tool (CHAT: A Cytoscape app for identifying contextually relevant hubs in biological networks [version 2; referees: 2 approved

Directory of Open Access Journals (Sweden)

Tanja Muetze

2016-08-01

Full Text Available Highly connected nodes (hubs in biological networks are topologically important to the structure of the network and have also been shown to be preferentially associated with a range of phenotypes of interest. The relative importance of a hub node, however, can change depending on the biological context. Here, we report a Cytoscape app, the Contextual Hub Analysis Tool (CHAT, which enables users to easily construct and visualize a network of interactions from a gene or protein list of interest, integrate contextual information, such as gene expression or mass spectrometry data, and identify hub nodes that are more highly connected to contextual nodes (e.g. genes or proteins that are differentially expressed than expected by chance. In a case study, we use CHAT to construct a network of genes that are differentially expressed in Dengue fever, a viral infection. CHAT was used to identify and compare contextual and degree-based hubs in this network. The top 20 degree-based hubs were enriched in pathways related to the cell cycle and cancer, which is likely due to the fact that proteins involved in these processes tend to be highly connected in general. In comparison, the top 20 contextual hubs were enriched in pathways commonly observed in a viral infection including pathways related to the immune response to viral infection. This analysis shows that such contextual hubs are considerably more biologically relevant than degree-based hubs and that analyses which rely on the identification of hubs solely based on their connectivity may be biased towards nodes that are highly connected in general rather than in the specific context of interest.   Availability: CHAT is available for Cytoscape 3.0+ and can be installed via the Cytoscape App Store (http://apps.cytoscape.org/apps/chat.

Contextualization and diversification. Current challenges Technologist training in accounting

Directory of Open Access Journals (Sweden)

Fidel Andy Lucín-Preciado

2017-07-01

Full Text Available This paper addresses a topic of keen interest to those teachers who are responsible for training professionals in the accounting area whenever the current society is characterized by rapid changes acting on the system, affecting different ways to institutions and individuals. From this idea the objective is aimed to reflect on the current challenges of training professionals in accounting. The result is directed to perform some educational proposals that allow conceive the differences that occur in students and the current reality of the new productive matrix in Ecuador to structure the best training strategies in terms of achieving the skills required in professional alluded. The methodology is based primarily on observation, document review and interviews with experts.

THE IMPACT OF NEW INFORMATION AND COMMUNICATION TECHNOLOGIES IN PUBLIC INSTITUTIONS ACCOUNTING

Directory of Open Access Journals (Sweden)

Valentin Ioan UŞURELU

2010-12-01

Full Text Available The studied field has suffered continuous transformation, both in interaction with other scientific fields and in constituent sub-classes, for discovering and understanding more deeply the contemporary economic realities under the impact of major trends of world development. This paper aims to analyze the location and the effects of information and communication technologies within the public accounting in order to evaluate the effects of this element on accounting research, teaching and professional practice. In a comprehensive approach of public institutions accounting, new information and communication technologies represent a tool that facilitates the accounting function and realizes the connection between the transmitter and the receiver, both within and outside the organization, not just at the micro and macro economic level but also at the micro and macro social one. The advantages of recent progress of information and communication technologies are obvious for the organizations management. It highlights the developments and challenges represented by these new technologies for researchers and professionals in the idea of performing a broad and flexible view of public accounting enabling them to provide useful services for all categories of users of accounting information.

Contextual Education

Directory of Open Access Journals (Sweden)

Janani Harish

2015-10-01

Full Text Available When the knowledge gained over centuries has to be presented to students through a 12-15 year study, it has to be abridged and organized elaborately. This process of encapsulating all knowledge into an educational course often results in fragmentation of knowledge and a mental divorce from life. Life knowledge that is reduced to objective principles may be intelligible to the intellect, but is incomprehensible to the imagination, creativity and emotional intelligence, all of which are important to the full development of personality. A study of Economics without the human and social dimensions, industrialization detached from ecology, or science devoid of moral accountability results in problems. Education of each part must be in the context of the whole. Knowing the whole context helps one get the right perspective to address the issue effectively. In the education of the future, the gap between abstract concept and social relevance must be bridged. The following article explores the need for contextual education and the ways in which it can be implemented.

HOW ROMANIAN FINANCIAL AND INTERNAL AUDITORS ACQUIRE ACCOUNTING INFORMATION SYSTEMS KNOWLEDGE AND COMPETENCES?

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Cardos Vasile - Daniel

2011-07-01

Full Text Available Research theme in this article we investigate how Romanian financial and internal auditors acquire accounting information systems knowledge and competences and how they use this knowledge to improve their activity in order to fulfill their mission as required by the professional standards. Objectives our main purpose is to establish through what type of courses Romanian financial and internal auditors acquiring accounting information systems knowledge and competences and how useful these courses are perceived by the auditors. Prior work audit professional organizations prescribed that auditors must acquire, maintain and develop their knowledge and competences. Information technology and information systems are considered to be a main knowledge component of professional development programs. The scientific literature indicates that auditors have to enhance their information systems knowledge in order to cope with the increasing complexity of the client's entities accounting information systems. We consider that our article embraces Curtis et al. (2009 call for research on how auditors obtain information systems knowledge. Methodology an electronic questionnaire was created and sent to Romanian financial and internal auditors, which were required to indicate the number of accounting information systems course they attended and how the knowledge gained improved their activity. Results We concluded that financial auditors acquire accounting information systems knowledge mainly by attending the courses organized by the Chamber of Financial Auditors of Romanian, while internal auditors by attending the course organized by the companies they are working with. Implications - The results of this study might be used by Romanian professional audit organizations in reconsidering their priorities regarding the accounting information systems knowledge and competence needs of their constituents. Originality/Contribution Our study is the first one to

17 CFR 248.12 - Limits on sharing account number information for marketing purposes.

Science.gov (United States)

2010-04-01

... account number information for marketing purposes. (a) General prohibition on disclosure of account... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Limits on sharing account number information for marketing purposes. 248.12 Section 248.12 Commodity and Securities Exchanges...

Study on Integrating Accounting in the Information System of the Organization

Directory of Open Access Journals (Sweden)

Ciuhureanu Alina-Teodora

2017-12-01

Full Text Available In order to gain power in an ever-changing economy, in diversified markets, the organization must have an up-to-date information system that enables managers to get a detailed understanding of the organization’s status and to obtain what is needed to manage – the information. Starting from these premises, the empirical research presents the components of the information system. One of the main contributions, however, is to customize the opinions of the specialists and to create a logical scheme on the accounting information system. Moreover, through selective research, the article analyzed the managers’ interest in accounting information and its integration into the information system of the organization.

New accounting information system: An application for a basic social benefit in Spain

Directory of Open Access Journals (Sweden)

Noemí Peña-Miguel

2018-01-01

Full Text Available Accounting information on social benefits is included, in accordance with the scope of its management, in the general Social Security budget. The information contained in the budget may be relevant, but it is likely to be insufficient to enable comparisons to be made with an entity's financial statements for previous periods and with the financial statements of other entities. Thus, IPSAS 1 proposes the presentation of additional information. On the basis of the New Public Management theory, this paper proposes an aggregate accounting model for accounting expenditure as a multi-annual information system which complements and expands information on a potential basic social benefit. This system reports in detail on the trends in the items that fund it, with the aim of achieving maximum transparency and accountability in public administrations by ensuring timely provision of quality information.

77 FR 34127 - Financial Management Service; Proposed Collection of Information: Electronic Transfer Account...

Science.gov (United States)

2012-06-08

... Information: Electronic Transfer Account (ETA) Financial Agency Agreement AGENCY: Financial Management Service... of information described below: Title: Electronic Transfer Account (ETA) Financial Agency Agreement... public and other Federal agencies to take this opportunity to comment on a continuing information...

The need for scientific research aimed at improving of the quality of accounting information

Directory of Open Access Journals (Sweden)

T.F. Plahtiy

2015-09-01

Full Text Available It has been proved that the use of qualitative approach is one of the ways to further development of the accounting. The features of the concept of «quality of accounting information» in the Ukrainian legislation have been analyzed in the article. The author grounds the necessity of development of the normative document where the further ways of accounting on the basis of qualitative approach should be formulated. The article singles out two main groups of scientists who raised the issue of the need to improve the quality of accounting information. Points of view of each group of scientists have been grounded. The relationship between the quality of accounting information and the efficiency of management decisions have been analyzed. The article proves that the generation of quality information by accounting system creates the necessary preconditions for effective management decisions. General scientific and methodological reasons for research aimed at improving the quality of accounting information have been showen.

Opinions of the managers of the SMEs in Brasov concerning the need of accounting information offered by the companies that provide accounting services

Directory of Open Access Journals (Sweden)

Anton, C. E.

2011-01-01

Full Text Available In the business world, all the managers of the companies are interested in consolidating their position against the competitors. This involves information concerning the competition environment, but also information concerning the administration system. Consequently, the accounting information and the financial management are strongly connected. This paper aims at emphasizing the need of financial-accounting information in the management of the trade companies. Consequently, we focused on identifying the types of accounting reports requested by the managers of the SMEs in Brasov, from the companies that provide accounting services with whom they collaborate, and also on identifying the goal for which this information are used.

CAN ACCOUNTING INFORMATION ACT AS A PROXY FOR EX ANTE UNCERTAINTY IN INITIAL PUBLIC OFFERINGS?

Directory of Open Access Journals (Sweden)

Tatang Ary Gumanti

2003-06-01

Full Text Available This paper reviews and summarizes previous works and the rationale for the proposition that accounting information is in fact value relevant in the determination of an initial public offering IPO.Theoretical and empirical evidence has indicated that certain accounting measures can he used as proxies for total firm risk, that is, they could determine the riskiness of a corporation. The literature also advocates that accounting information is relevant in determining the value and thus the riskiness of a corporation through the use of accounting analysis. Since most of the information available in the prospectus is accounting information, it is arguable that this information represents a potential source for assessing the issuing firm. Some scholars have also advocated the possibility of using accounting information in assessing the value of firm making an IPO. Numerous papers have provided analytical and empirical evidence of the association between accounting numbers and the value of IPOs. The conclusion generally comes to show that information in the prospectus is value relevant concerning the IPO. The paper shows that it is indeed an arguable to use accounting information in the valuation of an IPO. Accordingly, it is an empirical issue whether accounting information has the property in explaining the ex-ante uncertainty of an IPO.

18 CFR 367.9100 - Account 910, Miscellaneous customer service and informational expenses.

Science.gov (United States)

2010-04-01

..., Miscellaneous customer service and informational expenses. 367.9100 Section 367.9100 Conservation of Power and... Account 910, Miscellaneous customer service and informational expenses. (a) This account must include the cost of labor, materials used and expenses incurred in connection with customer service and...

FINANCIAL MANAGEMENT OF THE COMPANY THROUGH THE CAPITALIZATION OF FINANCIAL-ACCOUNTING INFORMATION

OpenAIRE

Boby COSTI; Marius BOIŢĂ; Cosmina REMEŞ

2014-01-01

This article aims to highlight the role of financial-accounting information for the use in the financial management of the company, starting from the most recent writings in the field. Although it is hard to imagine that the financial management uses individualized financial- accounting information, attributed solely to a particular activity within the enterprise, still we tried to address the information according to the main activities that produce and use information, respectively: of inve...

Uncertain Reasoning for Detection of Selling Stolen Goods in Online Auctions Using Contextual Information

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Ladislav Beranek

2014-01-01

Full Text Available This work describes the design of a decision support system for detection of fraudulent behavior of selling stolen goods in online auctions. In this system, each seller is associated with a type of certification, namely “proper seller,” “suspect seller,” and “selling stolen goods.” The certification level is determined on the basis of a seller’s behaviors and especially on the basis of contextual information whose origin is outside online auctions portals. In this paper, we focus on representing knowledge about sellers in online auctions, the influence of additional information available from other Internet source, and reasoning on bidders’ trustworthiness under uncertainties using Dempster-Shafer theory of evidence. To demonstrate the practicability of our approach, we performed a case study using real auction data from Czech auction portal Aukro. The analysis results show that our approach can be used to detect selling stolen goods. By applying Dempster-Shafer theory to combine multiple sources of evidence for the detection of this fraudulent behavior, the proposed approach can reduce the number of false positive results in comparison to approaches using a single source of evidence.

A Critique on the Concept of Social Accountability in Higher Education

Science.gov (United States)

Pedroza Flores, René; Villalobos Monroy, Guadalupe; Reyes Fabela, Ana María

2015-01-01

This paper attempts to present a critique of the concept and meaning of the term social accountability at university level from a critical point of view. The main objective is to analyze and re-build the term accountability in order to contextualize it for public universities. First, we present the importance of the idea of accountability in…

A More Efficient Contextuality Distillation Protocol

Science.gov (United States)

Meng, Hui-xian; Cao, Huai-xin; Wang, Wen-hua; Fan, Ya-jing; Chen, Liang

2018-03-01

Based on the fact that both nonlocality and contextuality are resource theories, it is natural to ask how to amplify them more efficiently. In this paper, we present a contextuality distillation protocol which produces an n-cycle box B ∗ B ' from two given n-cycle boxes B and B '. It works efficiently for a class of contextual n-cycle ( n ≥ 4) boxes which we termed as "the generalized correlated contextual n-cycle boxes". For any two generalized correlated contextual n-cycle boxes B and B ', B ∗ B ' is more contextual than both B and B '. Moreover, they can be distilled toward to the maximally contextual box C H n as the times of iteration goes to infinity. Among the known protocols, our protocol has the strongest approximate ability and is optimal in terms of its distillation rate. What is worth noting is that our protocol can witness a larger set of nonlocal boxes that make communication complexity trivial than the protocol in Brunner and Skrzypczyk (Phys. Rev. Lett. 102, 160403 2009), this might be helpful for exploring the problem that why quantum nonlocality is limited.

Templates and Queries in Contextual Hypermedia

DEFF Research Database (Denmark)

Anderson, Kenneth Mark; Hansen, Frank Allan; Bouvin, Niels Olof

2006-01-01

discuss a framework, HyConSC, that implements this model and describe how it can be used to build new contextual hypermedia systems. Our framework aids the developer in the iterative development of contextual queries (via a dynamic query browser) and offers support for con-text matching, a key feature...... of contextual hypermedia. We have tested the framework with data and sensors taken from the HyCon contextual hypermedia system and are now migrating HyCon to this new framework....

ELECTRONIC ACCOUNTING INFORMATION IN LOCAL PUBLIC ADMINISTRATION

Directory of Open Access Journals (Sweden)

Rodica Gabriela Blidişel

2012-01-01

Full Text Available Major changes in information technologies characterize the current period through which humanity creates the conditions shift from information society to the knowledge. In this context of the changing of the public administration through the implementation of ITC and the reform that lead to the new public management, our paper wants to see the development of E-governance in Romanian local public administration and the influence of the main financial indicators on e-governance elements. Countries adopt e-governance in ways that reinforce traditional bureaucratic structures, cultures and links from administration to citizens and politics, in some cases making these traditional forms more responsive. The paper studies the accounting information disclosed on the internet sites of public sector entities. The research use an empirical approach to test impact of the quality of accounting information on e-financial reporting in public sector. The research use a quantitative methodology, based on surveys and author's observations. The methods chosen in this paper are reliable for this empirical study that tries to identify at a national level the problems that could improve the financial information disclosed by the public sector. The paper aims to measure the financial performance in local public administration and the main indicators of e-governance. The main objective of the paper is to make a model that demonstrates the impact of the local public administration financial performance on the e-governance. Due to the fact that the main problem of the Romanian local public administration is the lack of performance tools that could improve the e-governance, the research wants use an empirical approach to test the impact of the financial performance on the local public administration on e-governance. The research use a quantitative methodology, based on surveys and author's observations.

16 CFR 313.12 - Limits on sharing account number information for marketing purposes.

Science.gov (United States)

2010-01-01

... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Limits on sharing account number information... REGULATIONS UNDER SPECIFIC ACTS OF CONGRESS PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 313.12 Limits on sharing account number information for marketing purposes. (a) General prohibition on...

12 CFR 40.12 - Limits on sharing account number information for marketing purposes.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Limits on sharing account number information... OF THE TREASURY PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 40.12 Limits on sharing account number information for marketing purposes. (a) General prohibition on disclosure of...

Contextual sensitivity in scientific reproducibility

Science.gov (United States)

Van Bavel, Jay J.; Mende-Siedlecki, Peter; Brady, William J.; Reinero, Diego A.

2016-01-01

In recent years, scientists have paid increasing attention to reproducibility. For example, the Reproducibility Project, a large-scale replication attempt of 100 studies published in top psychology journals found that only 39% could be unambiguously reproduced. There is a growing consensus among scientists that the lack of reproducibility in psychology and other fields stems from various methodological factors, including low statistical power, researcher’s degrees of freedom, and an emphasis on publishing surprising positive results. However, there is a contentious debate about the extent to which failures to reproduce certain results might also reflect contextual differences (often termed “hidden moderators”) between the original research and the replication attempt. Although psychologists have found extensive evidence that contextual factors alter behavior, some have argued that context is unlikely to influence the results of direct replications precisely because these studies use the same methods as those used in the original research. To help resolve this debate, we recoded the 100 original studies from the Reproducibility Project on the extent to which the research topic of each study was contextually sensitive. Results suggested that the contextual sensitivity of the research topic was associated with replication success, even after statistically adjusting for several methodological characteristics (e.g., statistical power, effect size). The association between contextual sensitivity and replication success did not differ across psychological subdisciplines. These results suggest that researchers, replicators, and consumers should be mindful of contextual factors that might influence a psychological process. We offer several guidelines for dealing with contextual sensitivity in reproducibility. PMID:27217556

Contextual sensitivity in scientific reproducibility.

Science.gov (United States)

Van Bavel, Jay J; Mende-Siedlecki, Peter; Brady, William J; Reinero, Diego A

2016-06-07

In recent years, scientists have paid increasing attention to reproducibility. For example, the Reproducibility Project, a large-scale replication attempt of 100 studies published in top psychology journals found that only 39% could be unambiguously reproduced. There is a growing consensus among scientists that the lack of reproducibility in psychology and other fields stems from various methodological factors, including low statistical power, researcher's degrees of freedom, and an emphasis on publishing surprising positive results. However, there is a contentious debate about the extent to which failures to reproduce certain results might also reflect contextual differences (often termed "hidden moderators") between the original research and the replication attempt. Although psychologists have found extensive evidence that contextual factors alter behavior, some have argued that context is unlikely to influence the results of direct replications precisely because these studies use the same methods as those used in the original research. To help resolve this debate, we recoded the 100 original studies from the Reproducibility Project on the extent to which the research topic of each study was contextually sensitive. Results suggested that the contextual sensitivity of the research topic was associated with replication success, even after statistically adjusting for several methodological characteristics (e.g., statistical power, effect size). The association between contextual sensitivity and replication success did not differ across psychological subdisciplines. These results suggest that researchers, replicators, and consumers should be mindful of contextual factors that might influence a psychological process. We offer several guidelines for dealing with contextual sensitivity in reproducibility.

The Influence Of Business Process And Risk Management On The Quality Of Accounting Information System

OpenAIRE

Azhar Susanto

2017-01-01

Business process and risk management are factors which can improve the quality of accounting information systems. In Indonesia this phenomenon happens in many organizations showing that there is disintegrated accounting information systems which then causes unqualified accounting information. This research was carried out in order to find out fact through examination presenting in the influence of business process and risk management towards accounting information system. Data used in this re...

12 CFR 216.12 - Limits on sharing account number information for marketing purposes.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 2 2010-01-01 2010-01-01 false Limits on sharing account number information... GOVERNORS OF THE FEDERAL RESERVE SYSTEM PRIVACY OF CONSUMER FINANCIAL INFORMATION (REGULATION P) Limits on Disclosures § 216.12 Limits on sharing account number information for marketing purposes. (a) General...

12 CFR 573.12 - Limits on sharing account number information for marketing purposes.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Limits on sharing account number information..., DEPARTMENT OF THE TREASURY PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 573.12 Limits on sharing account number information for marketing purposes. (a) General prohibition on disclosure of...

12 CFR 332.12 - Limits on sharing account number information for marketing purposes.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Limits on sharing account number information... REGULATIONS AND STATEMENTS OF GENERAL POLICY PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 332.12 Limits on sharing account number information for marketing purposes. (a) General prohibition on...

ContextD: an algorithm to identify contextual properties of medical terms in a Dutch clinical corpus.

Science.gov (United States)

Afzal, Zubair; Pons, Ewoud; Kang, Ning; Sturkenboom, Miriam C J M; Schuemie, Martijn J; Kors, Jan A

2014-11-29

In order to extract meaningful information from electronic medical records, such as signs and symptoms, diagnoses, and treatments, it is important to take into account the contextual properties of the identified information: negation, temporality, and experiencer. Most work on automatic identification of these contextual properties has been done on English clinical text. This study presents ContextD, an adaptation of the English ConText algorithm to the Dutch language, and a Dutch clinical corpus. We created a Dutch clinical corpus containing four types of anonymized clinical documents: entries from general practitioners, specialists' letters, radiology reports, and discharge letters. Using a Dutch list of medical terms extracted from the Unified Medical Language System, we identified medical terms in the corpus with exact matching. The identified terms were annotated for negation, temporality, and experiencer properties. To adapt the ConText algorithm, we translated English trigger terms to Dutch and added several general and document specific enhancements, such as negation rules for general practitioners' entries and a regular expression based temporality module. The ContextD algorithm utilized 41 unique triggers to identify the contextual properties in the clinical corpus. For the negation property, the algorithm obtained an F-score from 87% to 93% for the different document types. For the experiencer property, the F-score was 99% to 100%. For the historical and hypothetical values of the temporality property, F-scores ranged from 26% to 54% and from 13% to 44%, respectively. The ContextD showed good performance in identifying negation and experiencer property values across all Dutch clinical document types. Accurate identification of the temporality property proved to be difficult and requires further work. The anonymized and annotated Dutch clinical corpus can serve as a useful resource for further algorithm development.

Structuring mobile and contextual learning

NARCIS (Netherlands)

Glahn, Christian; Specht, Marcus

2011-01-01

Glahn, C., & Specht, M. (2011). Structuring mobile and contextual learning. In Proceedings of the 10th World Conference on Mobile and Contextual Learning (pp. 188-195). October, 18-21, 2011, Beijing, China.

Integrated information theory of consciousness: an updated account.

Science.gov (United States)

Tononi, G

2012-12-01

This article presents an updated account of integrated information theory of consciousness (liT) and some of its implications. /IT stems from thought experiments that lead to phenomenological axioms (existence, compositionality, information, integration, exclusion) and corresponding ontological postulates. The information axiom asserts that every experience is spec~fic - it is what it is by differing in its particular way from a large repertoire of alternatives. The integration axiom asserts that each experience is unified- it cannot be reduced to independent components. The exclusion axiom asserts that every experience is definite - it is limited to particular things and not others and flows at a particular speed and resolution. /IT formalizes these intuitions with postulates. The information postulate states that only "differences that make a difference" from the intrinsic perpective of a system matter: a mechanism generates cause-effect information if its present state has selective past causes and selective future effects within a system. The integration postulate states that only information that is irreducible matters: mechanisms generate integrated information only to the extent that the information they generate cannot be partitioned into that generated within independent components. The exclusion postulate states that only maxima of integrated information matter: a mechanism specifies only one maximally irreducible set of past causes and future effects - a concept. A complex is a set of elements specifying a maximally irreducible constellation of concepts, where the maximum is evaluated over elements and at the optimal spatiatemporal scale. Its concepts specify a maximally integrated conceptual information structure or quale, which is identical with an experience. Finally, changes in information integration upon exposure to the environment reflect a system's ability to match the causal structure of the world. After introducing an updated definition of

Equivalence between contextuality and negativity of the Wigner function for qudits

Science.gov (United States)

Delfosse, Nicolas; Okay, Cihan; Bermejo-Vega, Juan; Browne, Dan E.; Raussendorf, Robert

2017-12-01

Understanding what distinguishes quantum mechanics from classical mechanics is crucial for quantum information processing applications. In this work, we consider two notions of non-classicality for quantum systems, negativity of the Wigner function and contextuality for Pauli measurements. We prove that these two notions are equivalent for multi-qudit systems with odd local dimension. For a single qudit, the equivalence breaks down. We show that there exist single qudit states that admit a non-contextual hidden variable model description and whose Wigner functions are negative.

Inventory information approval system certification and flexible spending account purchases.

Science.gov (United States)

Shuey, Brandon; Williams, La Vonn A

2010-01-01

There is no question that 2009 was a year of change within the pharmacy industry. Several new requirements were implemented, including the need for an Inventory Information Approval System for accepting flexible spending or health reimbursement account cords. Some pharmacies relied on the 90% exemption rule, which is discussed within this article, or an alternative method to avoid the expense of a point of sale. However, with flexible spending or health reimbursement account card participation expected to reach 85% in 2010, now bay be the time for compounding pharmacists to weigh the pros and cons of Inventory Information Approval System certification.

Socio-contextual Network Mining for User Assistance in Web-based Knowledge Gathering Tasks

Science.gov (United States)

Rajendran, Balaji; Kombiah, Iyakutti

Web-based Knowledge Gathering (WKG) is a specialized and complex information seeking task carried out by many users on the web, for their various learning, and decision-making requirements. We construct a contextual semantic structure by observing the actions of the users involved in WKG task, in order to gain an understanding of their task and requirement. We also build a knowledge warehouse in the form of a master Semantic Link Network (SLX) that accommodates and assimilates all the contextual semantic structures. This master SLX, which is a socio-contextual network, is then mined to provide contextual inputs to the current users through their agents. We validated our approach through experiments and analyzed the benefits to the users in terms of resource explorations and the time saved. The results are positive enough to motivate us to implement in a larger scale.

Dual-state modulation of the contextual cueing effect: Evidence from eye movement recordings.

Science.gov (United States)

Zhao, Guang; Liu, Qiang; Jiao, Jun; Zhou, Peiling; Li, Hong; Sun, Hong-jin

2012-06-08

The repeated configurations of random elements induce a better search performance than that of the displays of novel random configurations. The mechanism of such contextual cueing effect has been investigated through the use of the RT × Set Size function. There are divergent views on whether the contextual cueing effect is driven by attentional guidance or facilitation of initial perceptual processing or response selection. To explore this question, we used eye movement recording in this study, which offers information about the substages of the search task. The results suggest that the contextual cueing effect is contributed mainly by attentional guidance, and facilitation of response selection also plays a role.

Effect of the Adoption of IFRS on the Information Relevance of Accounting Profits in Brazil

Directory of Open Access Journals (Sweden)

Mateus Alexandre Costa dos Santos

2014-12-01

Full Text Available This study aimed to assess the effect of adopting the International Financial Reporting Standards (IFRS in Brazil on the information relevance of accounting profits of publicly traded companies. International studies have shown that the adoption of IFRS improves the quality of accounting information compared with domestic accounting standards. Concurrent evidence is sparse in Brazil. Information relevance is understood herein as a multidimensional attribute that is closely related to the quality and usefulness of the information conveyed by accounting profits. The associative capacity and information timeliness of accounting profits in relation to share prices were examined. Furthermore, the level of conditional conservatism present in accounting profits was also analyzed because according to Basu (1997, this aspect is related to timeliness. The study used pooled regressions and panel data models to analyze the quarterly accounting profits of 246 companies between the first quarter of 1999 and the first quarter of 2013, resulting in 9,558 quarter-company observations. The results indicated that the adoption of IFRS in Brazil (1 increased the associative capacity of accounting profits; (2 reduced information timeliness to non-significant levels; and (3 had no effect on conditional conservatism. The joint analysis of the empirical evidence from the present study conclusively precludes stating that the adoption of IFRS in Brazil contributed to an increase the information relevance of accounting profits of publicly traded companies.

Memory cost of quantum contextuality

International Nuclear Information System (INIS)

Kleinmann, Matthias; Gühne, Otfried; Portillo, José R; Larsson, Jan-Åke; Cabello, Adán

2011-01-01

The simulation of quantum effects requires certain classical resources, and quantifying them is an important step to characterize the difference between quantum and classical physics. For a simulation of the phenomenon of state-independent quantum contextuality, we show that the minimum amount of memory used by the simulation is the critical resource. We derive optimal simulation strategies for important cases and prove that reproducing the results of sequential measurements on a two-qubit system requires more memory than the information-carrying capacity of the system. (paper)

Contextual segment-based classification of airborne laser scanner data

NARCIS (Netherlands)

Vosselman, George; Coenen, Maximilian; Rottensteiner, Franz

2017-01-01

Classification of point clouds is needed as a first step in the extraction of various types of geo-information from point clouds. We present a new approach to contextual classification of segmented airborne laser scanning data. Potential advantages of segment-based classification are easily offset

Effects of bilateral eye movements on the retrieval of item, associative, and contextual information.

Science.gov (United States)

Parker, Andrew; Relph, Sarah; Dagnall, Neil

2008-01-01

Two experiments are reported that investigate the effects of saccadic bilateral eye movements on the retrieval of item, associative, and contextual information. Experiment 1 compared the effects of bilateral versus vertical versus no eye movements on tests of item recognition, followed by remember-know responses and associative recognition. Supporting previous research, bilateral eye movements enhanced item recognition by increasing the hit rate and decreasing the false alarm rate. Analysis of remember-know responses indicated that eye movement effects were accompanied by increases in remember responses. The test of associative recognition found that bilateral eye movements increased correct responses to intact pairs and decreased false alarms to rearranged pairs. Experiment 2 assessed the effects of eye movements on the recall of intrinsic (color) and extrinsic (spatial location) context. Bilateral eye movements increased correct recall for both types of context. The results are discussed within the framework of dual-process models of memory and the possible neural underpinnings of these effects are considered.

Integration of Modern Information Technologies in the Field of Financial Accounting

Directory of Open Access Journals (Sweden)

Adrian LUPASC

2011-11-01

Full Text Available Financial accounting activities are currently influenced as many other important areas that characterize and surrounds the activities within each economic entity, the avalanche of modern information technologies, which are able to improve specific business processes and to ensure future business success. Approach analysis of the impact of new technologies on this field should be so as a starting point to identify the opportunities and the benefits they would bring to specific activities. Information and communication technologies are in use both at the individual level and at the organizational level with the flexibility of the increasingly high, using a huge volume of information that financial accounting with direct impact on all human activities. Basically, it has already made the passage to a new stage:the global network society, whose main features are digitizing and interconnectivity. In this sense, this paper has as its main objective of examining the impact of modern information technologies may have on the financial accounting domain and the identification and submission directions for their integration within organizations.

Contextual assessment in science education: Background, issues, and policy

Science.gov (United States)

Klassen, Stephen

2006-09-01

Contemporary assessment practices in science education have undergone significant changes in recent decades. The basis for these changes and the resulting new assessment practices are the subject of this two-part paper. Part 1 considers the basis of assessment that, more than 25 years ago, was driven by the assumptions of decomposability and decontextualization of knowledge, resulting in a low-inference testing system, often described as traditional. This assessment model was replaced not on account of direct criticism, but rather on account of a larger revolution - the change from behavioral to cognitive psychology, developments in the philosophy of science, and the rise of constructivism. Most notably, the study of the active cognitive processes of the individual resulted in a major emphasis on context in learning and assessment. These changes gave rise to the development of various contextual assessment methodologies in science education, for example, concept mapping assessment, performance assessment, and portfolio assessment. In Part 2, the literature relating to the assessment methods identified in Part 1 is reviewed, revealing that there is not much research that supports their validity and reliability. However, encouraging new work on selected-response tests is forming the basis for reconsideration of past criticisms of this technique. Despite the major developments in contextual assessment methodologies in science education, two important questions remain unanswered, namely, whether grades can be considered as genuine numeric quantities and whether the individual student is the appropriate unit of assessment in public accountability. Given these issues and the requirement for science assessment to satisfy the goals of the individual, the classroom, and the society, tentative recommendations are put forward addressing these parallel needs in the assessment of science learning.

Building an evolvable prototype for a multiple GAAP accounting information system

NARCIS (Netherlands)

Vanhoof, E.; De Bruyn, P.; Aerts, Walter; Verelst, J.; Aveiro, D.; Pergl, R.; Gouveia, D.

In this paper we build a prototype of an evolvable Accounting Information System (AIS) that supports multiple Generally Accepted Accounting Standards (GAAP) reporting. Reporting in multiple GAAP can have different origins: differences in local and tax GAAP, belonging to an economic group or

ACCOUNTING INFORMATION - A BASIS FOR ACHIEVING THE DECISION FOR THE REALIZATION OF PUBLIC INVESTMENT PROJECT

OpenAIRE

Sarac Ionut Pavel

2012-01-01

Accounting information plays a key role in the foundation process of public sector decisions. Financing budget deficits, treasury risk identification (availability risk), formation of tax claims, foundation of financial sustainability for public investment projects are just some examples of using accounting information in decision-making process of credit accountant. How can we use and process accounting information in the foundation of public investment projects? We will try to answer this q...

Processing and Integration of Contextual Information in Monkey Ventrolateral Prefrontal Neurons during Selection and Execution of Goal-Directed Manipulative Actions.

Science.gov (United States)

Bruni, Stefania; Giorgetti, Valentina; Bonini, Luca; Fogassi, Leonardo

2015-08-26

The prefrontal cortex (PFC) is deemed to underlie the complexity, flexibility, and goal-directedness of primates' behavior. Most neurophysiological studies performed so far investigated PFC functions with arm-reaching or oculomotor tasks, thus leaving unclear whether, and to which extent, PFC neurons also play a role in goal-directed manipulative actions, such as those commonly used by primates during most of their daily activities. Here we trained two macaques to perform or withhold grasp-to-eat and grasp-to-place actions, depending on the combination of two subsequently presented cues: an auditory go/no-go cue (high/low tone) and a visually presented target (food/object). By varying the order of presentation of the two cues, we could segment and independently evaluate the processing and integration of contextual information allowing the monkey to make a decision on whether or not to act, and what action to perform. We recorded 403 task-related neurons from the ventrolateral prefrontal cortex (VLPFC): unimodal sensory-driven (37%), motor-related (21%), unimodal sensory-and-motor (23%), and multisensory (19%) neurons. Target and go/no-go selectivity characterized most of the recorded neurons, particularly those endowed with motor-related discharge. Interestingly, multisensory neurons appeared to encode a behavioral decision independently from the sensory modality of the stimulus allowing the monkey to make it: some of them reflected the decision to act or refraining from acting (56%), whereas others (44%) encoded the decision to perform (or withhold) a specific action (e.g., grasp-to-eat). Our findings indicate that VLPFC neurons play a role in the processing of contextual information underlying motor decision during goal-directed manipulative actions. We demonstrated that macaque ventrolateral prefrontal cortex (VLPFC) neurons show remarkable selectivity for different aspects of the contextual information allowing the monkey to select and execute goal

User Adoption Tendency Modeling for Social Contextual Recommendation

Directory of Open Access Journals (Sweden)

Wang Zhisheng

2015-01-01

Full Text Available Most of studies on the existing recommender system for Netflix-style sites (scenarios with explicit user feedback focus on rating prediction, but few have systematically analyzed users’ motivations to make decisions on which items to rate. In this paper, the authors study the difficult and challenging task Item Adoption Prediction (IAP for predicting the items users will rate or interact with. It is not only an important supplement to previous works, but also a more realistic requirement of recommendation in this scenario. To recommend the items with high Adoption Tendency, the authors develop a unified model UATM based on the findings of Marketing and Consumer Behavior. The novelty of the model in this paper includes: First, the authors propose a more creative and effective optimization method to tackle One-Class Problem where only the positive feedback is available; second, the authors systematically and conveniently integrate the user adoption information (both explicit and implicit feedbacks included and the social contextual information with quantitatively characterizing different users’ personal sensitivity to various social contextual influences.

Principles of accounting in the information space of foreign economic activity management

Directory of Open Access Journals (Sweden)

V.Yu. Gordopolov

2018-04-01

Full Text Available The article presents scientific results confirming the influence of the external environment on the need for revision of accounting principles in accordance with the characteristics of economic activity. A model of the relationship between the management system and the subsystem of accounting of the subject of foreign economic activity was developed. The study substantiates the approach to the formation of information in accounting, which indirectly depends on how the system of management of foreign economic activity at the enterprise is constructed. The influence of accounting information support on creation of the communication space of the system of management of foreign economic activity is determined. The directions of transformation of accounting principles of foreign economic operations in the context of the influence of the management system of foreign economic activity of the enterprise are presented. The article presents the proposed changes in the part of the transformation of accounting principles of foreign economic activity.

Destinations without regulations: Informal practices in Romanian rural tourism

Directory of Open Access Journals (Sweden)

Maria Miruna Rădan-Gorska

2013-12-01

Full Text Available This article is an ethnographic account of the informal practices I encountered during my fieldwork in three touristic destinations in the Romanian countryside. In these places, as in other parts of rural Romania, over half of the accommodation units are unregistered, making tourism ‘on the black’ [market] widespread. This research is focused on unregistered businesses, as well as on those that aim to be law-abiding, but sometimes engage in informal practices. A typology of informal practices is outlined, dividing them into intended, unintended, and contextual. These categories are illustrated with evidence from interview data and from mass media accounts. Informality is discussed in relation to the legislative framework and to the actions of those authorities responsible with enforcing regulations. Local sense-making strategies are taken into account in explaining informal practices, as well as the wider national and historical contexts. The positive and negative implications of informality are examined and the article concludes by making a number of suggestions that could help to develop more appropriate norms and policies regarding rural guesthouses.

17 CFR 160.12 - Limits on sharing account number information for marketing purposes.

Science.gov (United States)

2010-04-01

....12 Limits on sharing account number information for marketing purposes. (a) General prohibition on... 17 Commodity and Securities Exchanges 1 2010-04-01 2010-04-01 false Limits on sharing account number information for marketing purposes. 160.12 Section 160.12 Commodity and Securities Exchanges...

A Contextual Behavior Science Framework for Understanding How Behavioral Flexibility Relates to Anxiety.

Science.gov (United States)

Palm Reed, Kathleen M; Cameron, Amy Y; Ameral, Victoria E

2017-09-01

There is a growing literature focusing on the emerging idea that behavioral flexibility, rather than particular emotion regulation strategies per se, provides greater promise in predicting and influencing anxiety-related psychopathology. Yet this line of research and theoretical analysis appear to be plagued by its own challenges. For example, middle-level constructs, such as behavioral flexibility, are difficult to define, difficult to measure, and difficult to interpret in relation to clinical interventions. A key point that some researchers have made is that previous studies examining flexible use of emotion regulation strategies (or, more broadly, coping) have failed due to a lack of focus on context. That is, examining strategies in isolation of the context in which they are used provides limited information on the suitability, rigid adherence, or effectiveness of a given strategy in that situation. Several of these researchers have proposed the development of new models to define and measure various types of behavioral flexibility. We would like to suggest that an explanation of the phenomenon already exists and that we can go back to our behavioral roots to understand this phenomenon rather than focusing on defining and capturing a new process. Indeed, thorough contextual behavioral analyses already yield a useful account of what has been observed. We will articulate a model explaining behavioral flexibility using a functional, contextual framework, with anxiety-related disorders as an example.

A Review of the Factors Associated with the Adoption of Accounting Information Systems in Gulf Countries.

Science.gov (United States)

Hammour, Hadal; Househ, Mowafa; Razzak, Hira Abdul

2017-01-01

This review attempts to elucidate the significance of accounting information systems within healthcare settings in the Gulf regions. Information and communication technologies (ICT) has provided accounting system the ability to help an organization use and develop computerized systems to record and track financial transactions. Accounting information systems, if well implemented, can permit healthcare sectors in the Gulf regions to produce reports that can support the decision making process. Additional abilities of an accounting information systems include faster processing, enriched accuracy, amplified functionality, and improved external reporting. Training of hospital staff can help in enhancing the use of accounting information systems in gulf hospitals.

The Influence Of Business Process And Risk Management On The Quality Of Accounting Information System

Directory of Open Access Journals (Sweden)

Azhar Susanto

2017-09-01

Full Text Available Business process and risk management are factors which can improve the quality of accounting information systems. In Indonesia this phenomenon happens in many organizations showing that there is disintegrated accounting information systems which then causes unqualified accounting information. This research was carried out in order to find out fact through examination presenting in the influence of business process and risk management towards accounting information system. Data used in this research were gained through survey by distributing questionnaires to company in indonesia. The data were then managed statistically by applying SEM PLS. Research method used was explanatory research. The result of this study shows that the problem in inqualified accounting information system occurs due to the business process and risk management is not entirely good as expected.

Optimal Classical Simulation of State-Independent Quantum Contextuality

Science.gov (United States)

Cabello, Adán; Gu, Mile; Gühne, Otfried; Xu, Zhen-Peng

2018-03-01

Simulating quantum contextuality with classical systems requires memory. A fundamental yet open question is what is the minimum memory needed and, therefore, the precise sense in which quantum systems outperform classical ones. Here, we make rigorous the notion of classically simulating quantum state-independent contextuality (QSIC) in the case of a single quantum system submitted to an infinite sequence of measurements randomly chosen from a finite QSIC set. We obtain the minimum memory needed to simulate arbitrary QSIC sets via classical systems under the assumption that the simulation should not contain any oracular information. In particular, we show that, while classically simulating two qubits tested with the Peres-Mermin set requires log224 ≈4.585 bits, simulating a single qutrit tested with the Yu-Oh set requires, at least, 5.740 bits.

Using the Virtual Reality-Cognitive Rehabilitation Approach to Improve Contextual Processing in Children with Autism

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Michelle Wang

2013-01-01

Full Text Available Background. This pilot study investigated the efficacy of a novel virtual reality-cognitive rehabilitation (VR-CR intervention to improve contextual processing of objects in children with autism. Previous research supports that children with autism show deficits in contextual processing, as well as deficits in its elementary components: abstraction and cognitive flexibility. Methods. Four children with autism participated in a multiple-baseline, single-subject study. The children were taught how to see objects in context by reinforcing attention to pivotal contextual information. Results. All children demonstrated statistically significant improvements in contextual processing and cognitive flexibility. Mixed results were found on the control test and changes in context-related behaviours. Conclusions. Larger-scale studies are warranted to determine the effectiveness and usability in comprehensive educational programs.

Using the Virtual Reality-Cognitive Rehabilitation Approach to Improve Contextual Processing in Children with Autism

Science.gov (United States)

Reid, Denise

2013-01-01

Background. This pilot study investigated the efficacy of a novel virtual reality-cognitive rehabilitation (VR-CR) intervention to improve contextual processing of objects in children with autism. Previous research supports that children with autism show deficits in contextual processing, as well as deficits in its elementary components: abstraction and cognitive flexibility. Methods. Four children with autism participated in a multiple-baseline, single-subject study. The children were taught how to see objects in context by reinforcing attention to pivotal contextual information. Results. All children demonstrated statistically significant improvements in contextual processing and cognitive flexibility. Mixed results were found on the control test and changes in context-related behaviours. Conclusions. Larger-scale studies are warranted to determine the effectiveness and usability in comprehensive educational programs. PMID:24324379

Using contextual advertising in Internet marketing

Directory of Open Access Journals (Sweden)

Тетяна Олександрівна Левицька

2017-07-01

Full Text Available This article is devoted to the substantiation of the use of contextual advertising in Internet marketing as one of the most universal and expedient tools of modern advertising, applied for the first time in 1994, describing the principles of its implementation and the prospects for using it. The shortcomings and advantages of Internet marketing and contextual advertising in particular, its types and technologies, on which it is implemented, the possibilities, as well as the purposes of application, are considered. The main characteristics of contextual advertising, namely its characteristic properties as compared to the other types of Internet marketing, were highlighted. The use of contextual advertising in the search, on partner sites of the advertising network and an example of the report that was received by means of the Yandex.Metrika service have been shown. On the basis of the analysis the use of contextual advertising has been proved and its basic types and methods of measuring the effectiveness of advertising campaigns using deep analytics services have been demonstrated. The factor of the complexity of the configuration process has been singled out, and in this connection, a variant of professional intervention in setting up contextual advertising by specialized agencies has been offered. In the long term, the tools of contextual advertising are to expand. Every year, more and more services are being created for a deeper analysis of statistics, end-to-end analytics, and the improvement of the campaign management interface

Accounting and information support of profit management under uncertainty

Directory of Open Access Journals (Sweden)

M.V. Yakymenko

2015-09-01

Full Text Available The main components of the entity profit management system have been determined. The article pays attention to the information management organization on which the effectiveness of the whole system of management depends. The author researches the features of accounting information as a part of risk-based management from two perspectives: as the risk indicator of an economic activity and as the source of internal economic risks. Taking into consideration the existence of both external and internal risk factors of an economic activity, the availability of internal indicators which are formed in the accounting system, the article builds the relationship of information sources, factors of risk emerging and risks of financial results. While managing of financial results the author suggests to analyze the external and internal factors of economic risks in terms of controllability, namely, controlled, partially controlled and uncontrolled. It has been offered to conduct this analysis in order to determine the possibility of management of economic risk emergence factors and the risks which an enterprise takes already.

Effects of Forward and Backward Contextual Elaboration on Lexical Inferences: Evidence from a Semantic Relatedness Judgment Task

Science.gov (United States)

Hamada, Akira

2015-01-01

Three experiments examined whether the process of lexical inferences differs according to the direction of contextual elaboration using a semantic relatedness judgment task. In Experiment 1, Japanese university students read English sentences where target unknown words were semantically elaborated by prior contextual information (forward lexical…

Effects of Board of Directors' Characteristics on the Quality of Accounting Information in Brazil

Directory of Open Access Journals (Sweden)

Luciana Holtz

2014-12-01

Full Text Available One of the board of directors' responsibilities is to monitor the quality of information disclosed in financial reports. The board's structural and compositional characteristics can affect the quality of reported accounting information. The aim of this study was to investigate the effects of the board's structural and compositional characteristics on the quality of accounting information of companies listed on the Brazilian Securities, Commodities, and Futures Exchange (Bolsa de Mercadorias e Futuros - BM&FBovespa. Specifically, the characteristics studied were the size and independence of the board of directors and separation of the roles of chairman and executive director. Accounting information relevance and earnings informativeness were used as proxies for the quality of accounting information. The sample included non-financial companies listed on the BM&FBovespa with annual stock market liquidity higher than 0.001, covering the period from 2008–2011. Data were collected from the Economática® database and directly from companies' annual reports and reference forms available on the Securities Commission (Comissão de Valores Mobiliários - CVM or BM&FBovespawebsites. Data analysis was undertaken using the multiple regression technique for calculating the models of accounting information relevance and earnings informativeness. The results reveal that, for companies that trade stocks on the BM&FBovespa in the Brazilian market, the characteristics of board independence and separation of the roles of chairman and executive director positively influence the quality of reported accounting information, specifically regarding the relevance of equity. Earnings informativeness is positively affected by board independence and negatively affected by larger board size (more than nine members. Overall, the results corroborate international studies such as those of Vafeas (2000, Firth, Fung, and Rui (2007, Ahmed, Hossain, and Adams (2006 and

HIERARCHY OF ACCOUNTING INFORMATION QUALITATIVE CHARACTERISTICS IN FINANCIAL REPORTING

OpenAIRE

Claudia-Elena GRIGORAȘ-ICHIM; Lucia MOROŞAN-DANILĂ

2016-01-01

The importance of the qualitative characteristics of information from the annual financial statements must not be ignored also within the interim financial statements, given that their development is determined primarily by the utility and appropriateness of information and data provided to internal and external users. This article focuses on those aspects of a qualitative nature that concentre on professional accountants in the preparation of financial reporting and the challenges they fa...

Contextual Treatment of Dissociative Identity Disorder.

Science.gov (United States)

Gold, Steven N; Elhai, Jon D; Rea, Bayard D; Weiss, Donna; Masino, Theodore; Morris, Staci Leon; McIninch, Jessica

2001-01-01

Evidence for the effectiveness of contextual therapy, a new approach for treating adult survivors of prolonged child abuse (PCA), is provided via case studies of three women with Dissociative Identity Disorder (DID). Contextual therapy is based on the premise that it is not only traumatic experiences that account for PCA survivors' psychological difficulties. Even more fundamentally, many survivors grow up in an interpersonal context in which adequate resources for secure attachment and acquisition of adaptive living skills are not available. As a result, they are left with lasting deficits that undermine not only their current functioning, but also their ability to cope with reliving their traumatic memories in therapy. The primary focus of this treatment approach, therefore, is on developing capacities for feeling and functioning better in the present, rather than on extensive exploration and processing of the client's trauma history or, in the case of DID, of identity fragments. Treatment of the three cases presented ranged from eight months to two and one-half years' duration, and culminated in very positive outcomes. The women's reports of achievements, such as obtaining and maintaining gainful employment, greater self-sufficiency, and the establishment of more intimate and gratifying relationships, indicated marked improvements in daily functioning. Objective test data obtained at admission and discharge, and in one case, at follow-up, documented substantial reductions in dissociative, posttraumatic stress, depressive, and other symptoms.

Contextual generalized trust and immunization against the 2009 A(H1N1 pandemic in the American states: A multilevel approach

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Björn Rönnerstrand

2016-12-01

Full Text Available The aim of the study was to investigate the association between contextual generalized trust and individual-level 2009 A(H1N1 pandemic immunization acceptance. A second aim was to investigate whether knowledge about the A(H1N1 pandemic mediated the association between contextual generalized trust and A(H1N1 immunization acceptance. Data from the National 2009 H1N1 Flu Survey was used. To capture contextual generalized trust, data comes from an aggregation of surveys measuring generalized trust in the American states. To investigate the association between contextual generalized trust and immunization acceptance, while taking potential individual-level confounders into account, multilevel logistic regression was used. The investigation showed contextual generalized trust to be significantly associated with immunization acceptance. However, controlling for knowledge about the A(H1N1 pandemic did not substantially affect the association between contextual generalized trust and immunization acceptance. In conclusion, contextual state-level generalized trust was associated with A(H1N1 immunization, but knowledge about A(H1N1 was not mediating this association. Keywords: Generalized trust, Social capital, Immunization, A(H1N1 pandemic, American states

CONCEPT MAPS – IMPROVEMENT TOOL FOR ACCOUNTING INFORMATION

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Oana DRĂGAN

2014-12-01

Full Text Available Concept maps, viewed as an innovative method for learning and evolution, are used to synthesize the knowledge of the participants to the learning process and are based on the main concepts and the relationship between them. They offer a visual representation of the information held by an individual, caught through his ability to synthesize the notions/the key concepts. The current study intends to show the importance and efficiency of using the concept maps in economics, especially in the accounting department, a method designed to settle the learning process and, also, to offer a sustainable value. The current empirical study is based on the manner in which the accounting knowledge is displayed by a sample group of 19 practitioners. The originality, the relevance of the concept maps method is underlined by the idea of the practitioners creating their own concept maps designed to point out the importance of the cognitive structure when describing the relationships between different accounting principles.

Digital Stratigraphy: Contextual Analysis of File System Traces in Forensic Science.

Science.gov (United States)

Casey, Eoghan

2017-12-28

This work introduces novel methods for conducting forensic analysis of file allocation traces, collectively called digital stratigraphy. These in-depth forensic analysis methods can provide insight into the origin, composition, distribution, and time frame of strata within storage media. Using case examples and empirical studies, this paper illuminates the successes, challenges, and limitations of digital stratigraphy. This study also shows how understanding file allocation methods can provide insight into concealment activities and how real-world computer usage can complicate digital stratigraphy. Furthermore, this work explains how forensic analysts have misinterpreted traces of normal file system behavior as indications of concealment activities. This work raises awareness of the value of taking the overall context into account when analyzing file system traces. This work calls for further research in this area and for forensic tools to provide necessary information for such contextual analysis, such as highlighting mass deletion, mass copying, and potential backdating. © 2017 American Academy of Forensic Sciences.

The socialization of dominance: peer group contextual effects on homophobic and dominance attitudes.

Science.gov (United States)

Poteat, V Paul; Espelage, Dorothy L; Green, Harold D

2007-06-01

Using the framework of social dominance theory, the current investigation tested for the contextual effects of adolescent peer groups on individuals' homophobic and social dominance attitudes. Results from multilevel models indicated that significant differences existed across peer groups on homophobic attitudes. In addition, these differences were accounted for on the basis of the hierarchy-enhancing or -attenuating climate of the group. A group socialization effect on individuals' social dominance attitudes over time was also observed. Furthermore, the social climate of the peer group moderated the stability of individuals' social dominance attitudes. Findings support the need to examine more proximal and informal group affiliations and earlier developmental periods in efforts to build more comprehensive theoretical models explaining when and how prejudiced and dominance attitudes are formed and the way in which they are perpetuated. (c) 2007 APA, all rights reserved.

25 CFR 115.403 - Who will receive information regarding a minor's supervised account?

Science.gov (United States)

2010-04-01

... receive information regarding a minor's supervised account? (a) The parent(s) with legal custody of the... 25 Indians 1 2010-04-01 2010-04-01 false Who will receive information regarding a minor's supervised account? 115.403 Section 115.403 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR...

Counting, accounting, and accountability: Helen Verran's relational empiricism.

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Kenney, Martha

2015-10-01

Helen Verran uses the term 'relational empiricism' to describe situated empirical inquiry that is attentive to the relations that constitute its objects of study, including the investigator's own practices. Relational empiricism draws on and reconfigures Science and Technology Studies' traditional concerns with reflexivity and relationality, casting empirical inquiry as an important and non-innocent world-making practice. Through a reading of Verran's postcolonial projects in Nigeria and Australia, this article develops a concept of empirical and political 'accountability' to complement her relational empiricism. In Science and an African Logic, Verran provides accounts of the relations that materialize her empirical objects. These accounts work to decompose her original objects, generating new objects that are more promising for the specific postcolonial contexts of her work. The process of decomposition is part of remaining accountable for her research methods and accountable to the worlds she is working in and writing about. This is a practice of narrating relations and learning to tell better technoscientific stories. What counts as better, however, is not given, but is always contextual and at stake. In this way, Verran acts not as participant-observer, but as participant-storyteller, telling stories to facilitate epistemic flourishing within and as part of a historically located community of practice. The understanding of accountability that emerges from this discussion is designed as a contribution, both practical and evocative, to the theoretical toolkit of Science and Technology Studies scholars who are interested in thinking concretely about how we can be more accountable to the worlds we study.

12 CFR 716.12 - Limits on sharing of account number information for marketing purposes.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Limits on sharing of account number information... REGULATIONS AFFECTING CREDIT UNIONS PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 716.12 Limits on sharing of account number information for marketing purposes. (a) General prohibition on...

Employers' Perceptions of Information Technology Competency Requirements for Management Accounting Graduates

Science.gov (United States)

Spraakman, Gary; O'Grady, Winifred; Askarany, Davood; Akroyd, Chris

2015-01-01

Management accountants work in a computerized workplace with information technology (IT) for producing financial ledgers and for reporting. Thus, the role of the management accountant has shifted from capturing and recording transactions to analyzing business issues. The research question is: what IT knowledge and skills do employers require of…

The strategic control of prospective memory monitoring in response to complex and probabilistic contextual cues.

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Bugg, Julie M; Ball, B Hunter

2017-07-01

Participants use simple contextual cues to reduce deployment of costly monitoring processes in contexts in which prospective memory (PM) targets are not expected. This study investigated whether this strategic monitoring pattern is observed in response to complex and probabilistic contextual cues. Participants performed a lexical decision task in which words or nonwords were presented in upper or lower locations on screen. The specific condition was informed that PM targets ("tor" syllable) would occur only in words in the upper location, whereas the nonspecific condition was informed that targets could occur in any location or word type. Context was blocked such that word type and location changed every 8 trials. In Experiment 1, the specific condition used the complex contextual cue to reduce monitoring in unexpected contexts relative to the nonspecific condition. This pattern largely was not evidenced when the complex contextual cue was probabilistic (Experiment 2). Experiment 3 confirmed that strategic monitoring is observed for a complex cue that is deterministic, but not one that is probabilistic. Additionally, Experiments 1 and 3 demonstrated a disadvantage associated with strategic monitoring-namely, that the specific condition was less likely to respond to a PM target in an unexpected context. Experiment 3 provided evidence that this disadvantage is attributable to impaired noticing of the target. The novel findings suggest use of a complex contextual cue per se is not a boundary condition for the strategic, context-specific allocation of monitoring processes to support prospective remembering; however, strategic monitoring is constrained by the predictive utility of the complex contextual cue.

Selecting team players: Considering the impact of contextual performance and workplace deviance on selection decisions in the National Football League.

Science.gov (United States)

Whiting, Steven W; Maynes, Timothy D

2016-04-01

Contextual performance and workplace deviance likely influence team functioning and effectiveness and should therefore be considered when evaluating job candidates for team-based roles. However, obtaining this information is difficult given a lack of reliable sources and the desire of job applicants to present themselves in a favorable light. Thus, it is unknown whether those selecting employees for teams incorporate prior contextual performance and workplace deviance into their evaluations, or whether doing so improves the quality of selection decisions. To address these issues, we examined the impact of prior task performance, contextual performance, and workplace deviance on National Football League (NFL) decision maker (organizational insider) and external expert (organizational outsider) evaluations of college football players in the NFL draft, using a content analysis methodology to generate measures of contextual performance and workplace deviance. Our findings indicate that insiders value contextual performance more than outsiders, which is likely because of differing interests and goals that lead to different levels of motivation and/or ability to acquire information about prior contextual performance. We also propose that prior task performance, contextual performance, and workplace deviance will predict player performance in the NFL. Our results support this prediction for task and contextual performance. In addition, we investigated the quality of insider and outsider judgments using Brunswik's (1952) lens model. Implications of our findings for the team selection, contextual performance, and workplace deviance literatures are discussed. (c) 2016 APA, all rights reserved).

47 CFR 64.4005 - Unreasonable terms or conditions on the provision of customer account information.

Science.gov (United States)

2010-10-01

... provision of customer account information. 64.4005 Section 64.4005 Telecommunication FEDERAL COMMUNICATIONS... Customer Account Record Exchange Requirements § 64.4005 Unreasonable terms or conditions on the provision of customer account information. To the extent that a carrier incurs costs associated with providing...

Mexico Under NAFTA: Accounting Information In a Changing Economy

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Juan M. Rivera

1998-08-01

Full Text Available Mexico has successfully implemented policies to open foreign trade, stabilize the Peso, control inflation, deregulate private business, scale back state enterprises, eliminate bureaucratic red tape, and welcome foreign investment. This process started before NAFTA was considered; however, NAFTA helped in making these economic changes more permanent. Given a more propitious business environment, understanding the financial information reported by Mexican firms constitutes a relevant inquiry. This paper analyzes features of the accounting model used in that economy and compares them against the characteristics of its counterpart accounting practice in the U.S. As a whole, the Mexican accounting practice has achieved a reasonably good level of competence. In their quest to find solutions to problems and issues not yet covered by their accounting norms, the Mexican Accounting Principles Committee has paid close attention to the U.S. GAAP and to the principles advanced by the International Accounting Standards Committee. A new Law of the Securities Market has added mechanisms to guarantee a healthy operation of the securities market and to increase the transparency of transactions and financial disclosures of the companies whose securities are traded in the exchanges. All this is a reflection of the new open economy and free market mechanisms embraced by the Mexican government.

Contextual modulation of primary visual cortex by auditory signals.

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Petro, L S; Paton, A T; Muckli, L

2017-02-19

Early visual cortex receives non-feedforward input from lateral and top-down connections (Muckli & Petro 2013 Curr. Opin. Neurobiol. 23, 195-201. (doi:10.1016/j.conb.2013.01.020)), including long-range projections from auditory areas. Early visual cortex can code for high-level auditory information, with neural patterns representing natural sound stimulation (Vetter et al. 2014 Curr. Biol. 24, 1256-1262. (doi:10.1016/j.cub.2014.04.020)). We discuss a number of questions arising from these findings. What is the adaptive function of bimodal representations in visual cortex? What type of information projects from auditory to visual cortex? What are the anatomical constraints of auditory information in V1, for example, periphery versus fovea, superficial versus deep cortical layers? Is there a putative neural mechanism we can infer from human neuroimaging data and recent theoretical accounts of cortex? We also present data showing we can read out high-level auditory information from the activation patterns of early visual cortex even when visual cortex receives simple visual stimulation, suggesting independent channels for visual and auditory signals in V1. We speculate which cellular mechanisms allow V1 to be contextually modulated by auditory input to facilitate perception, cognition and behaviour. Beyond cortical feedback that facilitates perception, we argue that there is also feedback serving counterfactual processing during imagery, dreaming and mind wandering, which is not relevant for immediate perception but for behaviour and cognition over a longer time frame.This article is part of the themed issue 'Auditory and visual scene analysis'. © 2017 The Authors.

An Order-Theoretic Quantification of Contextuality

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Ian T. Durham

2014-09-01

Full Text Available In this essay, I develop order-theoretic notions of determinism and contextuality on domains and topoi. In the process, I develop a method for quantifying contextuality and show that the order-theoretic sense of contextuality is analogous to the sense embodied in the topos-theoretic statement of the Kochen–Specker theorem. Additionally, I argue that this leads to a relation between the entropy associated with measurements on quantum systems and the second law of thermodynamics. The idea that the second law has its origin in the ordering of quantum states and processes dates to at least 1958 and possibly earlier. The suggestion that the mechanism behind this relation is contextuality, is made here for the first time.

78 FR 21937 - Proposed Agency Information Collection Request: Comment Request; Great Lakes Accountability...

Science.gov (United States)

2013-04-12

... Collection Request: Comment Request; Great Lakes Accountability System (Renewal) AGENCY: Environmental... an information collection request (ICR), ``Great Lakes Accountability System'' (EPA ICR No. 2379.02... using www.regulations.gov (our preferred method) or by mail to: Great Lakes Accountability System, Attn...

Privacy implications of location and contextual data on the social web

OpenAIRE

Zafeiropoulou, Aristea-Maria; Millard, David; Webber, Craig; O'Hara, Kieron

2011-01-01

Location-based applications have recently begun to emerge on the Social Web. After their appearance numerous concerns with regards to location privacy have been provoked. However, these privacy concerns seem to have effects beyond location, as other contextual information can be inferred through location information. This research addresses these implications, which keep on growing on the Social Web.

QUALITY, EFFECTIVENESS AND MANAGEMENT INFORMATION SYSTEMS PERFORMANCE OF LOCAL TREASURIES BUDGET ACCOUNTING

OpenAIRE

Biljana Tešić

2011-01-01

The role of management information systems (MIS) of local treasuries budget accounting is to provide qualitative information support to management in process of decision making and to provide effective managing of key processes of budget accounting, in accordance with requests of management on all levels of decision making. From the aspect of effectiveness and request for quality, in accordance with request of users and defined system goals, this research includes the analysis of characterist...

Essential Attributes of the Accounting Information in Applying The Financial Reporting Differences Between Ifrs and us Gaap

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Herbei Ioana

2015-05-01

Full Text Available In the context of the development of information, the main role of financial reporting is threatened by alternative sources of information that users use. However, the main source of information for decision-makers remain the accounting information relaxed from synthesis financial reporting, because the legal framework prescribes mandatory minimum information and a set of quality certification mechanisms thereof. As a starting point in our research we used relevant studies from the scientific literature regarding the understanding of the accounting information in financial reporting. We specify that many authors place the accounting information in the perimeter of the objectivity and the accuracy, which is essential in making economic decisions by the leadership. Thus, in support of decisionmakers, accountants apply professional judgment (judgment of International Financial Reporting Standards, taking decisions in terms of the use of accounting treatments to achieve a quality of financial reporting information. The contents of the article have been reported not only attributes on accounting information provided by IFRS, but also aspects of US GAAP regarding financial reporting, presenting the differentiation between the two accounting referential. We note that the accounting information can be the best friend of actual and potential investors if used properly understood

77 FR 50718 - Agency Information Collection Activities: Proposed Collection; Comments Requested: Accounting...

Science.gov (United States)

2012-08-22

... DEPARTMENT OF JUSTICE Office of Justice Programs [OMB Number 1121-0021] Agency Information Collection Activities: Proposed Collection; Comments Requested: Accounting System and Financial Capability...: Accounting System and Financial Capability Questionnaire. (3) Agency form number 7120/1. Component Sponsoring...

Information Needs for Accountability Reporting: Perspectives of Stakeholders of Malaysian Public Universities

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Norida Basnan

2016-06-01

Full Text Available The study aims at exploring the needs of a broad group of stakeholders of Malaysian public universities with respect to information items that should be disclosed in the university annual report, and their views on the disclosure importance of the items. This is a preliminary study towards the effort to develop an accountability reporting framework for Malaysian public universities. A questionnaire survey on the universities‟ stakeholders representing each stakeholder group which include policy makers, students, parents, employers, the public, university management and employees, suppliers and oversight entities was carried out in order to identify and confirm the stakeholders‟ disclosure needs. It is expected that the needs of the stakeholders in terms of information to be reported are comprehensive which include financial and non-financial information; and there are differences in the views on the disclosure importance of information among the stakeholder groups. The findings of this study provide a clear understanding of the information that should be disclosed in the annual reports of Malaysian public universities for accountability purpose. The findings may potentially assist the public universities to improve the way they discharge their public accountability through annual reporting.

Acceptance of lean redesigns in primary care: A contextual analysis.

Science.gov (United States)

Hung, Dorothy; Gray, Caroline; Martinez, Meghan; Schmittdiel, Julie; Harrison, Michael I

Lean is a leading change strategy used in health care to achieve short-term efficiency and quality improvement while promising longer-term system transformation. Most research examines Lean intervention to address isolated problems, rather than to achieve broader systemic changes to care delivery. Moreover, no studies examine contextual influences on system-wide Lean implementation efforts in primary care. The aim of this study was to identify contextual factors most critical to implementing and scaling Lean redesigns across all primary care clinics in a large, ambulatory care delivery system. Over 100 interviews and focus groups were conducted with frontline physicians, clinical staff, and operational leaders. Data analysis was guided by a modified Consolidated Framework for Implementation Research (CFIR), a popular implementation science framework. On the basis of expert recommendations, the modified framework targets factors influencing the implementation of process redesigns. This modified framework, the CFIR-PR, informed our identification of contextual factors that most impacted Lean acceptance among frontline physicians and staff. Several domains identified by the CFIR-PR were critical to acceptance of Lean redesigns. Regarding the implementation process acceptance was influenced by time and intensity of exposure to changes, "top-down" versus "bottom-up" implementation styles, and degrees of employee engagement in developing new workflows. Important factors in the inner setting were the clinic's culture and style of leadership, along with availability of information about Lean's effectiveness. Last, implementation efforts were impacted by individual and team characteristics regarding changed work roles and related issues of professional identity, authority, and autonomy. This study underscores the need for change leaders to consider the contextual factors that surround efforts to implement Lean in primary care. As Lean redesigns are scaled across a system

Early adoption of the effect of IFRS 15 on the quality of accounting information

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Andreia Carpes Dani

2017-05-01

Full Text Available Several changes in the legislation governing accounting practices of construction sector companies boosted the internationalization of information on revenues of customer contracts in accounting. Brazil has stood out for early voluntary adoption of IFRS15 standard. Thus, the study aims to determine the relationship between the quality of accounting information and the early adoption of IFRS 15 by Brazilian construction companies listed on BM &FBovespa. The study is characterized as descriptive, conducted through document analysis and quantitative approach. The sample consists of 23 companies in the construction sector. Were analyzed quarterly data from 2013 to 2015. For the data analysis was made using multiple linear regression with panel data, on the basis of accounting information for quality measurement model of value relevance proposed by Ohlson (1995. The survey results suggest that early adoption of IFRS15 helps to reduce the bias of non-comparability and inconsistencies that could exist previously, due to the adoption of different criteria for accounting of revenues on construction contracts. In addition, organizations that voluntarily adopt the rule in an attempt to account for and properly recognize customer contracts revenue, have greater informational relevance and meet market expectations. Thus, it can be said that the early adoption of information on revenue from construction contracts have relevance to the capital market, impacting the stock price after the publication of financial reports.

IS THERE ANY ROOM TO IMPROVE THE USE OF ACCOUNTING INFORMATION?

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Danciu Radu

2010-07-01

Full Text Available In 2008 we have conducted a small exploratory case study regarding some factors that could lead to a better use of accounting information in the companies in Cluj area. The study was based on a small questionnaire. The test group was comprised by a group of students in the final year of study, students who already worked in financial or management positions in companies from Cluj-Napoca and the surrounding areas. The study has addressed a few technical, organizational and educational factors that – in our view – can improve the use of accounting information in managing a company.

The Contextual Antecedents of Organizational Trust

DEFF Research Database (Denmark)

Li, Peter Ping; Bai, Yuntao; Xi, Youmin

2012-01-01

In this article we seek to explore the contextual antecedents of organizational trust. In light of the complex links between organizational contexts and organizational behaviours, we focus on the effects of the three most critical contextual antecedents, i.e., leadership role, structural rule...... in China, lent support for our multidimensional cross-level model of context–trust–behaviour link. We extend the research on organizational trust by treating it as a cross-level phenomenon and by specifying its core contextual antecedents and behavioural consequences....

78 FR 54617 - Notice of Request for Extension of Approval of an Information Collection; Credit Account Approval...

Science.gov (United States)

2013-09-05

...] Notice of Request for Extension of Approval of an Information Collection; Credit Account Approval for... (202) 799-7039 before coming. FOR FURTHER INFORMATION CONTACT: For information on credit account... Coordinator, at (301) 851-2908. SUPPLEMENTARY INFORMATION: Title: Credit Account Approval for Reimbursable...

INFORMATION, KEY ELEMENT OF ACCOUNTING AND AUDIT IN THE KNOWLEDGE SOCIETY

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NELUTA MITEA

2011-04-01

Full Text Available In a knowledge society, the advantage of nations will not result from their natural resources, nor to the cheap labor, but from their ability to valorize the intellectual potential and to use efficiently the information. The knowledge based economy represents a new step in the development of human civilization that promises us a better future. The knowledge transfer between people and generations in order to facilitate human society’s evolution is the basic function of information science. This paper aims to examine how, in Romania, accounting and audit use and create information in current conditions of economic development. The purpose of this study consists in offering perspectives of improving the information quality. An information is high quality when, by its form and content, it corresponds integrally to all the needs, the exigencies and expectations of its user, without sacrificing the reality. A number of errors made by the accounting profession have been identified along this paper. These errors led to the decrease of information’s credibility. But the study proposes some changes in order to restore the image of this profession: the changes are sustained by the advantages of Knowledge Economy and Information Society. The research method consists in studying a rich background material, including reference items, such as works of applied and fundamental research. The originality of this work is given by the identification of knowledge society’s challenge which could be used as a lever of revival for accounting and audit in Romania.

Three looks at users: a comparison of methods for studying digital library use. User studies, Digital libraries, Digital music libraries, Music, Information use, Information science, Contextual inquiry, Contextual design, User research, Questionnaires, Log file analysis

Directory of Open Access Journals (Sweden)

Mark Notess

2004-01-01

Full Text Available Compares three user research methods of studying real-world digital library usage within the context of the Variations and Variations2 digital music libraries at Indiana University. After a brief description of both digital libraries, each method is described and illustrated with findings from the studies. User satisfaction questionnaires were used in two studies, one of Variations (n=30 and the other of Variations2 (n=12. Second, session activity log files were examined for 175 Variations2 sessions using both quantitative and qualitative methods. The third method, contextual inquiry, is illustrated with results from field observations of four voice students' information usage patterns. The three methods are compared in terms of expertise required; time required to set up, conduct, and analyse resulting data; and the benefits derived. Further benefits are achieved with a mixed-methods approach, combining the strengths of the methods to answer questions lingering as a result of other methods.

Contextual Validity in Hybrid Logic

DEFF Research Database (Denmark)

Blackburn, Patrick Rowan; Jørgensen, Klaus Frovin

2013-01-01

interpretations. Moreover, such indexicals give rise to a special kind of validity—contextual validity—that interacts with ordinary logi- cal validity in interesting and often unexpected ways. In this paper we model these interactions by combining standard techniques from hybrid logic with insights from the work...... of Hans Kamp and David Kaplan. We introduce a simple proof rule, which we call the Kamp Rule, and first we show that it is all we need to take us from logical validities involving now to contextual validities involving now too. We then go on to show that this deductive bridge is strong enough to carry us...... to contextual validities involving yesterday, today and tomorrow as well....

Annual Financial Statements as Way of Communicate the Accounting Information in the Economic Environment

OpenAIRE

Ovidia DOINEA

2008-01-01

The accounting synthesis documents represents an informing social system created for the satisfaction of the informing user’s needs, needs determined by political and social purposes. The financial informing policies described by the annual synthesis accounting documents architecture are different in accordance with their needs. The official documents for presenting the financial – economical situation are the annual financial statements.

Interactive Role of Organizational Learning and Informal Norms in Accountability and Job Performance in 2014

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Abolfazl Ghasemzadeh

2015-09-01

Full Text Available Introduction: Although the contribution of organizational learning to employee organizational performance is well documented, the mechanisms that explain such relationship remain unclear. Accordingly, the purpose of this paper is to investigate the interactional role of organizational learning and informal norms in accountability and job performance of the staff in a medical department. Methods: The research method of the study is descriptive-correlational type. The statistical population of this study included all staff (N=315 of the Medical Department in Oshnavieh Hospital in 2014. For data gathering in this study, a sample comprising of 180 staff was selected using stratified random sampling. The data were collected through standard questionnaires of Neefe for organizational learning, informal norms of Hall, job performance of Paterson, and the questionnaire of individual accountability of Hochwarter. Pearson and moderated multiple regression analysis were used to test hypotheses. Results: Results showed that organizational learning has a positive and significant correlation with job performance and individual accountability. The results, also, showed a positive and significant correlation between informal norms, personal accountability, and job performance. Regression results showed the interactive role of learning structure dimensions, strategy, and shared vision with informal norms, predicting individual accountability of the staff. Also, interactive role of organizational learning and informal norms was confirmed in predicting job performance of the medical staff. Conclusion: The result of this study hold out that organizational learning directly and with interaction of informal norms improves staffs' performance and accountability. As a result of improved informal norms in a medical setting, we will have staff’s strong accountability and performance.

Negative Social Contextual Stressors and Somatic Symptoms Among Young Black Males: An Exploratory Study.

Science.gov (United States)

Scott, Lionel D; McCoy, Henrika

This study examines whether negative social contextual stressors were associated with somatic symptoms among young Black males ( N = 74) after accounting for background and psychological characteristics. Using Cunningham and Spencer's Black Male Experiences Measure, negative social contextual stressors connoted those experiences connected to the personal attributes, devaluation, and negative imagery of young Black males, such as being followed when entering a store or police or security guards asking them what they are doing when hanging out (e.g., in the park or playground or on the street corner). Results showed that such stressors made a unique and significant contribution to the experience of somatic symptoms. Future research directions and implications for addressing the larger societal perceptions of young Black males are discussed.

Organisational Aspects of Delegating Accounting and Controlling Authorities with the Use of Information and Communication Technologies

Directory of Open Access Journals (Sweden)

Muravskiy Volodymyr V.

2013-11-01

Full Text Available The article studies problems of application of information and communication technologies in accounting and control. It develops an organisational model of general accounting and control by an enterprise and outside firm on principles of delegation of accounting and controlling authorities, protection and distant data transfer. It considers a possibility of transformation of accounting principles from the position of the theory of accounting and informatics and also influence of information and communication technologies upon accounting principles. The article marks out changes in realisation of accounting principles in the computer communicative form of accounting.

The Role of Management as a User of Accounting Information: Implications for Standard Setting

OpenAIRE

Brigitte EIERLE; Wolfgang SCHULTZE

2013-01-01

The aim of this paper is to analyze the question of whether the sole focus of standard setters developing accounting standards that are useful to external users for making decisions about providing resources to the entity result in useful accounting information. To answer this question, we analyzed the relationship between the stewardship function of financial accounting and the demand for information useful in making economic decisions on resource allocation (decision-making demand; decision...

Identifying Meaningful Behaviors for Social Competence: A Contextual Approach.

Science.gov (United States)

Warnes, Emily D.; Sheridan, Susan M.; Geske, Jenenne; Warnes, William A.

An exploratory study was conducted which assessed behaviors that characterize social competence in the 2nd and 5th grades. A contextual approach was used to gather information from 2nd and 5th grade children and their parents and teachers regarding the behaviors they perceived to be important for getting along well with peers. Data were gathered…

Role Variables VS. Contextual Variables in the Theory of Didactic Systems

Science.gov (United States)

Alberti, Monica; Cirina, Lucia; Paoli, Francesco

Partisans of the constructivist approach to mathematics education, such as Brousseau or Chevallard, developed an accurate theoretical framework in which didactical systems are viewed in a systemic perspective. What they somewhat fail to draw, however, is a sharp distinction between role variables - concerning the roles played in the didactical interaction by the individual elements of the system (Student-Teacher-Knowledge) - and contextual variables - concerning the action on the learning process of the system as a whole. Our research in progress on 2nd graders' word problem solving strategies applies the previous dichotomy to class management strategies adopted by teachers. Partial evidence collected so far points to the tentative conclusion according to which, contextual variables being equal, differences in teaching styles and methods may deeply reshape the role component of didactical systems. If we take into careful account this distinction, we can shed additional light into some hitherto unexplained phenomena observed in the literature.

The effect of leadership style on the information receivers' reaction to management accounting change

NARCIS (Netherlands)

Jansen, E. Pieter

Although we know that the use of accounting information and the leadership styles of managers are related, only little is known about how the leadership styles of managers affect the information receivers' reaction to management accounting change. Therefore, using a case study of a company that owns

Object-Location Training Elicits an Overlapping but Temporally Distinct Transcriptional Profile from Contextual Fear Conditioning

OpenAIRE

Poplawski, Shane G.; Schoch, Hannah; Wimmer, Mathieu; Hawk, Joshua D.; Walsh, Jennifer L.; Giese, Karl P.; Abel, Ted

2014-01-01

Hippocampus-dependent learning is known to induce changes in gene expression, but information on gene expression differences between different learning paradigms that require the hippocampus is limited. The bulk of studies investigating RNA expression after learning use the contextual fear conditioning task, which couples a novel environment with a footshock. Although contextual fear conditioning has been useful in discovering gene targets, gene expression after spatial memory tasks has recei...

Configuration of management accounting information system for multi-stage manufacturing

Science.gov (United States)

Mkrtychev, S. V.; Ochepovsky, A. V.; Enik, O. A.

2018-05-01

The article presents an approach to configuration of a management accounting information system (MAIS) that provides automated calculations and the registration of normative production losses in multi-stage manufacturing. The use of MAIS with the proposed configuration at the enterprises of textile and woodworking industries made it possible to increase the accuracy of calculations for normative production losses and to organize accounting thereof with the reference to individual stages of the technological process. Thus, high efficiency of multi-stage manufacturing control is achieved.

Is there contextuality in behavioural and social systems?

Science.gov (United States)

Dzhafarov, E N; Zhang, Ru; Kujala, Janne

2016-01-13

Most behavioural and social experiments aimed at revealing contextuality are confined to cyclic systems with binary outcomes. In quantum physics, this broad class of systems includes as special cases Klyachko-Can-Binicioglu-Shumovsky-type, Einstein-Podolsky-Rosen-Bell-type and Suppes-Zanotti-Leggett-Garg-type systems. The theory of contextuality known as contextuality-by-default allows one to define and measure contextuality in all such systems, even if there are context-dependent errors in measurements, or if something in the contexts directly interacts with the measurements. This makes the theory especially suitable for behavioural and social systems, where direct interactions of 'everything with everything' are ubiquitous. For cyclic systems with binary outcomes, the theory provides necessary and sufficient conditions for non-contextuality, and these conditions are known to be breached in certain quantum systems. We review several behavioural and social datasets (from polls of public opinion to visual illusions to conjoint choices to word combinations to psychophysical matching), and none of these data provides any evidence for contextuality. Our working hypothesis is that this may be a broadly applicable rule: behavioural and social systems are non-contextual, i.e. all 'contextual effects' in them result from the ubiquitous dependence of response distributions on the elements of contexts other than the ones to which the response is presumably or normatively directed. © 2015 The Author(s).

Conflict adaptation in time: foreperiods as contextual cues for attentional adjustment.

Science.gov (United States)

Wendt, Mike; Kiesel, Andrea

2011-10-01

Interference evoked by distractor stimulus information, such as flankers in the Eriksen task, is reduced when the proportion of conflicting stimuli is increased. This modulation is sensitive to contextual cues such as stimulus location or color, suggesting attentional adjustment to conflict contingencies on the basis of context information. In the present study, we explored whether conflict adjustment is modulated by temporal variation of conflict likelihood. To this end, we associated low and high proportions of conflict stimuli with foreperiods of different lengths. Flanker interference was higher with foreperiods associated with low conflict proportions, suggesting that participants use the foreperiod as a contextual cue for attentional adjustment. We conjecture that participants initially adopt the strategy useful for conflict contingencies associated with short foreperiods, and then readjust during the trial, in the absence of any additional exogenous cue, when the imperative stimulus has not occurred during a certain time interval.

Perspectives on contextual vulnerability in discourses of climate conflict

Science.gov (United States)

Okpara, U. T.; Stringer, L. C.; Dougill, A. J.

2016-02-01

The science of climate security and conflict is replete with controversies. Yet the increasing vulnerability of politically fragile countries to the security consequences of climate change is widely acknowledged. Although climate conflict reflects a continuum of conditional forces that coalesce around the notion of vulnerability, how different portrayals of vulnerability influence the discursive formation of climate conflict relations remains an exceptional but under-researched issue. This paper combines a systematic discourse analysis with a vulnerability interpretation diagnostic tool to explore (i) how discourses of climate conflict are constructed and represented, (ii) how vulnerability is communicated across discourse lines, and (iii) the strength of contextual vulnerability against a deterministic narrative of scarcity-induced conflict, such as that pertaining to land. Systematically characterising climate conflict discourses based on the central issues constructed, assumptions about mechanistic relationships, implicit normative judgements and vulnerability portrayals, provides a useful way of understanding where discourses differ. While discourses show a wide range of opinions "for" and "against" climate conflict relations, engagement with vulnerability has been less pronounced - except for the dominant context centrism discourse concerned about human security (particularly in Africa). In exploring this discourse, we observe an increasing sense of contextual vulnerability that is oriented towards a concern for complexity rather than predictability. The article concludes by illustrating that a turn towards contextual vulnerability thinking will help advance a constructivist theory-informed climate conflict scholarship that recognises historicity, specificity, and variability as crucial elements of contextual totalities of any area affected by climate conflict.

Information technologies for taking into account risks in business development programme

Science.gov (United States)

Kalach, A. V.; Khasianov, R. R.; Rossikhina, L. V.; Zybin, D. G.; Melnik, A. A.

2018-05-01

The paper describes the information technologies for taking into account risks in business development programme, which rely on the algorithm for assessment of programme project risks and the algorithm of programme forming with constrained financing of high-risk projects taken into account. A method of lower-bound estimate is suggested for subsets of solutions. The corresponding theorem and lemma and their proofs are given.

Exploration of Opinion-aware Approach to Contextual Suggestion

Science.gov (United States)

2014-11-01

effectiveness of the proposed method. 1 Introduction TREC 1014 Contextual Suggestion Track gives researchers the chance to test their methods on providing...each category. Information including the name, average rating, address, business hour, all ratings and the associated text reviews of the candidate...Annals of Statistics , 29:1189–1232, 2000. 5. K. Ganesan, C. Zhai, and J. Han. Opinosis: a graph-based approach to abstractive summarization of highly

HOW ROMANIAN FINANCIAL AND INTERNAL AUDITORS ACQUIRE ACCOUNTING INFORMATION SYSTEMS KNOWLEDGE AND COMPETENCES?

OpenAIRE

Cardos Vasile - Daniel

2011-01-01

Research theme - in this article we investigate how Romanian financial and internal auditors acquire accounting information systems knowledge and competences and how they use this knowledge to improve their activity in order to fulfill their mission as required by the professional standards. Objectives - our main purpose is to establish through what type of courses Romanian financial and internal auditors acquiring accounting information systems knowledge and competences and how useful these ...

Contextual factors and effective school improvement

NARCIS (Netherlands)

Sun, Hechuan; Creemers, Bert P. M.; de Jong, Rob

This research provides policy-makers, researchers, and educators at all levels with a glimpse of the contextual influence on effective school improvement (ESI) in 8 European countries. What are the factors at the contextual level, particularly at the national level, which influence ESI? Are there

Contextual Factors Affecting E-Government Strategy Implementation and Its Impact on Public Sector Performance in Kenya

Directory of Open Access Journals (Sweden)

Dr. James Gathungu

2013-06-01

Full Text Available This paper assesses the contextual factors affecting the implementation of e-government strategy and its impact on the performance of the public sector in Kenya using the Wing Lam, (2005 E-government Integration Model. Electronic government (E-government is viewed in this study as the utilization of Information Communication Technologies (ICTs to transform the efficiency, effectiveness, transparency and accountability of exchanges within government, between government and citizens and businesses locally and abroad; and to empower citizens through access and use of information. Although e-government is a rapidly growing concept in both developing and developed countries very few e-government initiatives progress to maturity. Different countries are faced with different contextual circumstances and environments in the realization of e-government initiatives. This study attempts to address the gap between theory and rhetoric about the potential of e-government and the reality of its application on the ground in Kenya. The study attempts to analyze the philosophy, theories and paradigms of e-government. The development of the commercial concept as a new paradigm in public administration replacing the traditional bureaucratic systems of government is highlighted in the study. A detailed conceptual discussion anchors the study on the Wing Lam, (2005 E-government Integration Model (EGI basing it on the Kenyan perspective. The study also reviews relevant e-government studies from an international, regional and local perspective anchoring the study on the configuration school of management thought. These discussions are used to develop new insights in view of the emerging issues and their relevance to the public sector in Kenya.

Contextual Factors Affecting E-Government Strategy Implementation and Its Impact on Public Sector Performance in Kenya

Directory of Open Access Journals (Sweden)

Dr. James Gathungu

2013-06-01

Full Text Available This paper assesses the contextual factors affecting the implementation of e-government strategy and its impact on the performance of the public sector in Kenya using the Wing Lam, (2005 E-government Integration Model. Electronic government (E-government is viewed in this study as the utilization of Information Communication Technologies (ICTs to transform the efficiency, effectiveness, transparency and accountability of exchanges within government, between government and citizens and businesses locally and abroad; and to empower citizens through access and use of information. Although e-government is a rapidly growing concept in both developing and developed countries very few e-government initiatives progress to maturity. Different countries are faced with different contextual circumstances and environments in the realization of e-government initiatives. This study attempts to address the gap between theory and rhetoric about the potential of e-government and the reality of its application on the ground in Kenya. The study attempts to analyze the philosophy, theories and paradigms of e-government. The development of the commercial concept as a new paradigm in public administration replacing the traditional bureaucratic systems of government is highlighted in the study. A detailed conceptual discussion anchors the study on the Wing Lam, (2005 E-government Integration Model (EGI basing it on the Kenyan perspective. The study also reviews relevant e-government studies from an international, regional and local perspective anchoring the study on the configuration school of management thought. These discussions are used to develop new insights in view of the emerging issues and their relevance to the public sector in Kenya.  

Strategic relevance and accountability expectations: new perspectives for health care information technology design.

Science.gov (United States)

Tan, J K; Modrow, R E

1999-05-01

In this article, we discuss the traditional systems analysis perspective on end-user information requirements analysis and extend it to merge with the new accountability expectations perspective to guide the future planning and design of health organization information systems. Underlying the strategic relevance of health care information technology (HCIT) are three critical questions: (1) What is the ideal HCIT model for the health organization in terms of achieving strategic expertise and competitive advantage? Specifically, how does this model link industry performance standards with organizational performance and accountability expectations? (2) How should the limitations of past HCIT models be reconciled to the benefits presented by the superior arrangement of the ideal model in the context of changing accountability expectations? (3) How should alternative HCIT solutions be evaluated in light of evidence-based accountability and organizational performance benchmarking? Insights into these questions will ensure that health care managers, HCIT practitioners and researchers can continue to focus on the most critical issues in harnessing today's fast-paced changing technologies for evolving strategically relevant, performance-based health organization systems.

Facets of contextual realism in quantum mechanics

International Nuclear Information System (INIS)

Pan, Alok Kumar; Home, Dipankar

2011-01-01

In recent times, there is an upsurge of interest in demonstrating the quantum contextuality. In this proceedings, we explore the two different forms of arguments that have been used for showing the contextual character of quantum mechanics. First line of study concerns the violations of the noncontextual realist models by quantum mechanics, where second line of study that is qualitatively distinct from the earlier one, demonstrates the contextuality within the formalism of quantum mechanics.

Communication Games Reveal Preparation Contextuality

Science.gov (United States)

Hameedi, Alley; Tavakoli, Armin; Marques, Breno; Bourennane, Mohamed

2017-12-01

A communication game consists of distributed parties attempting to jointly complete a task with restricted communication. Such games are useful tools for studying limitations of physical theories. A theory exhibits preparation contextuality whenever its predictions cannot be explained by a preparation noncontextual model. Here, we show that communication games performed in operational theories reveal the preparation contextuality of that theory. For statistics obtained in a particular family of communication games, we show a direct correspondence with correlations in spacelike separated events obeying the no-signaling principle. Using this, we prove that all mixed quantum states of any finite dimension are preparation contextual. We report on an experimental realization of a communication game involving three-level quantum systems from which we observe a strong violation of the constraints of preparation noncontextuality.

Organizational provisions of accounting for inventories as component of information and communication system of enterprise

Directory of Open Access Journals (Sweden)

B.L. Kyryluk

2017-03-01

Full Text Available Communication and information have particular importance for management and are inextricably connected with accounting, the main objective of which is to provide operational information on the state of the company. Primary accounting, document circulation, inventory, Chart of accounts, accounting forms and features of conducting analytical research, reporting as components of accounting, provide information and communication relation at the company. Globalization events are characterized by the virtual revolutionary development of information and communication technologies used in all the levels and sectors of economic activity. These tasks are determined by the following external factors as the competition conditions, the advantage in the buyer's market and the importance of his choice. Adaptability of the company is determined by the ability to respond quickly to the external and internal factors of influence. In modern conditions, the organization of accounting for inventories affecting the efficiency of functioning of the whole company is becoming rather actual. Therefore, the organization of effective accounting and analytical support of management of inventories as one of the main components of assets is a priority task in the company’s activity. It is necessary to form the accurate and timely information, therefore, automation of accounting is the necessary task for effective functioning of the company. The implementation of solutions is possible by creating an additional module in the configuration of 1C. The development and application of modern tools in the automation of relevant processes and management practices in the company are determined by the need to improve the effectiveness of organization of production process, and the functioning of the accounting department, caused by the intensification of the accounting reform processes, and forming competitive advantages in the market, maximizing revenues, and optimizing use of

A Proposal for a Scientifically-Informed and Instrumentalist Account of Free Will and Voluntary Action

Directory of Open Access Journals (Sweden)

Eric Racine

2017-05-01

Full Text Available The ability to choose freely is captured under the umbrella concept of “free will,” which designates an ability that plays a crucial role in most understandings of autonomy and responsibility and, thus, bears significance for moral practice and moral theory. Some claim that neuroscience research challenges the existence of free will/voluntary action while some who adopt stronger eliminativist stances have gone as far as describing free will as an illusion. Contrary to that, those relying on realist stances have restated the foundational value and role of folk psychological concepts of voluntary action and free will in, for example, the domains of ethics and law. An emerging body of research in cognitive science and social psychology has generated results suggesting that the phenomena captured by the concepts describing free will and voluntary action are dynamic and responsive to priming and framing effects. We propose that this body of research suggests the existence of dynamic and consequential properties of free will better captured following pragmatist theory and instrumentalist epistemology. This contrasts the simpler static concept of free will and the related metaphysics that was at the basis of earlier debates and structured around the poles of realism and eliminativism. This paper contextualizes ontological and epistemological debates about free will, describes a scientifically-informed and instrumentalist account of the concept of free will and voluntary action consistent with recent research in cognitive science, and discusses its implications for research (e.g., theoretical assumptions of research paradigms, interdisciplinary research and practice (e.g., impact on self-image and social behavior.

The transfer of Cfunc contextual control through equivalence relations.

Science.gov (United States)

Perez, William F; Fidalgo, Adriana P; Kovac, Roberta; Nico, Yara C

2015-05-01

Derived relational responding is affected by contextual stimuli (Cfunc) that select specific stimulus functions. The present study investigated the transfer of Cfunc contextual control through equivalence relations by evaluating both (a) the maintenance of Cfunc contextual control after the expansion of a relational network, and (b) the establishment of novel contextual stimuli by the transfer of Cfunc contextual control through equivalence relations. Initially, equivalence relations were established and contingencies were arranged so that colors functioned as Cfunc stimuli controlling participants' key-pressing responses in the presence of any stimulus from a three-member equivalence network. To investigate the first research question, the three-member equivalence relations were expanded to five members and the novel members were presented with the Cfunc stimuli in the key-pressing task. To address the second goal of this study, the colors (Cfunc) were established as equivalent to certain line patterns. The transfer of contextual cue function (Cfunc) was tested replacing the colored backgrounds with line patterns in the key-pressing task. Results suggest that the Cfunc contextual control was transferred to novel stimuli that were added to the relational network. In addition, the line patterns indirectly acquired the contextual cue function (Cfunc) initially established for the colored backgrounds. The conceptual and applied implications of Cfunc contextual control are discussed. © Society for the Experimental Analysis of Behavior.

76 FR 31425 - HIPAA Privacy Rule Accounting of Disclosures Under the Health Information Technology for Economic...

Science.gov (United States)

2011-05-31

... 164 HIPAA Privacy Rule Accounting of Disclosures Under the Health Information Technology for Economic... Secretary 45 CFR Part 164 RIN 0991-AB62 HIPAA Privacy Rule Accounting of Disclosures Under the Health... accounting of disclosures of protected health information. The purpose of these modifications is, in part, to...

Contextual Factors in Adolescent Substance Use.

Science.gov (United States)

Hochhauser, Mark; And Others

Research on adolescent substance use has focused on prevalence and incidence; however, contextual factors have been largely ignored. A survey of 155 adolescents from a Minneapolis suburb was conducted to assess contextual factors affecting adolescent substance use. Subjects reported their use of alcohol, cigarettes, and marihuana with respect to…

Contextual Cueing Effects across the Lifespan

Science.gov (United States)

Merrill, Edward C.; Conners, Frances A.; Roskos, Beverly; Klinger, Mark R.; Klinger, Laura Grofer

2013-01-01

The authors evaluated age-related variations in contextual cueing, which reflects the extent to which visuospatial regularities can facilitate search for a target. Previous research produced inconsistent results regarding contextual cueing effects in young children and in older adults, and no study has investigated the phenomenon across the life…

Internal control and auditing – a necessity for responsible reporting and managerial usefulness of accounting information

Directory of Open Access Journals (Sweden)

Alina-Teodora CIUHUREANU

2016-12-01

Full Text Available It is well known that not only in Romania, internal control and auditing are subject to legal regulations. Often, the two forms of ensuring the quality of accounting information are particularly perceived as mandatory requirement instead of as a necessity for certifying the information travelling between producer and user. The paper addresses issues which aim to highlight the need to organize the internal control and auditing of the accounting information from the perspective of the need to certify the accounting information for a responsible reporting. Moreover, through a study conducted on a sample of 301 companies in the Central Region of Romania, we also captured the managers’/directors’ opinion regarding the internal control and audit in terms of confidence, ensuring opportunities to valorise the accounting information and its usefulness for management.

Contextual modulation and stimulus selectivity in extrastriate cortex.

Science.gov (United States)

Krause, Matthew R; Pack, Christopher C

2014-11-01

Contextual modulation is observed throughout the visual system, using techniques ranging from single-neuron recordings to behavioral experiments. Its role in generating feature selectivity within the retina and primary visual cortex has been extensively described in the literature. Here, we describe how similar computations can also elaborate feature selectivity in the extrastriate areas of both the dorsal and ventral streams of the primate visual system. We discuss recent work that makes use of normalization models to test specific roles for contextual modulation in visual cortex function. We suggest that contextual modulation renders neuronal populations more selective for naturalistic stimuli. Specifically, we discuss contextual modulation's role in processing optic flow in areas MT and MST and for representing naturally occurring curvature and contours in areas V4 and IT. We also describe how the circuitry that supports contextual modulation is robust to variations in overall input levels. Finally, we describe how this theory relates to other hypothesized roles for contextual modulation. Copyright © 2014 Elsevier Ltd. All rights reserved.

25 CFR 115.402 - Will a minor have access to information about his or her account?

Science.gov (United States)

2010-04-01

... access to information about his or her account? A minor will not have access to information about his or... minor will have access to information about his or her IIM account. ... 25 Indians 1 2010-04-01 2010-04-01 false Will a minor have access to information about his or her...

Contextual Autism

DEFF Research Database (Denmark)

Raahauge, Kirsten Marie

2009-01-01

This project deals with the notion of ghost anthropologically and artistic. The contextual autism of ghosting reveals itself as a sensation of in-betweeness in art as well as in everyday life. The ghost is not easily defined; as Jacques Derrida states in Spectres of Marx (1993/1994) about...

The Impact of the Application of Fair Value Accounting on the Quality of Accounting Information. An Empirical Study on a Group of Companies Listed on the Khartoum Stock Exchange

OpenAIRE

Alfatih Alamin Abdalrahim Elfaki; Suleiman Musa Elzain Hammad

2015-01-01

Study addresses the impact of fair value accounting on the quality of accounting information. The study's main problem in the following question: What is the effect of the application of fair value accounting on the characteristics of accounting information? In order to clarify the effect of the use of fair value on the quality of accounting information. To achieve the objectives of the study were followed inductive and deductive and descriptive approach, where it was in the theoretical side;...

Top-down contextual knowledge guides visual attention in infancy.

Science.gov (United States)

Tummeltshammer, Kristen; Amso, Dima

2017-10-26

The visual context in which an object or face resides can provide useful top-down information for guiding attention orienting, object recognition, and visual search. Although infants have demonstrated sensitivity to covariation in spatial arrays, it is presently unclear whether they can use rapidly acquired contextual knowledge to guide attention during visual search. In this eye-tracking experiment, 6- and 10-month-old infants searched for a target face hidden among colorful distracter shapes. Targets appeared in Old or New visual contexts, depending on whether the visual search arrays (defined by the spatial configuration, shape and color of component items in the search display) were repeated or newly generated throughout the experiment. Targets in Old contexts appeared in the same location within the same configuration, such that context covaried with target location. Both 6- and 10-month-olds successfully distinguished between Old and New contexts, exhibiting faster search times, fewer looks at distracters, and more anticipation of targets when contexts repeated. This initial demonstration of contextual cueing effects in infants indicates that they can use top-down information to facilitate orienting during memory-guided visual search. © 2017 John Wiley & Sons Ltd.

QUALITY, EFFECTIVENESS AND MANAGEMENT INFORMATION SYSTEMS PERFORMANCE OF LOCAL TREASURIES BUDGET ACCOUNTING

Directory of Open Access Journals (Sweden)

Biljana Tešić

2011-09-01

Full Text Available The role of management information systems (MIS of local treasuries budget accounting is to provide qualitative information support to management in process of decision making and to provide effective managing of key processes of budget accounting, in accordance with requests of management on all levels of decision making. From the aspect of effectiveness and request for quality, in accordance with request of users and defined system goals, this research includes the analysis of characteristics and goals of identified key processes, critical success factors (CSF, key performance indicators (KPI, standards for realization of users requests, results of processes and indicators of goals realisation. The aim of this paper, based on the results of the analysis, is to develop models for evaluation of quality and effectiveness and to define key performance indicators of MIS of budget accounting, in order to perceive the level of achievement of the goals of the system, effectiveness of processes and level of fulfillment of requirements and needs of all users groups that are significant for budge t accounting of local treasuries.

ACCOUNTING INFORMATION BETWEEN ECONOMIC DECISION AND FISCAL MANAGEMENT IN THE ENTERPRISE LEVEL

Directory of Open Access Journals (Sweden)

HOLT GHEORGHE

2016-08-01

Full Text Available Anchored in reflecting reality, as secular science and practice, accounting has demonstrated continuously opening towards progress and social involvement. The information provided by operators underlie the economic and political decision of a wide range of users. The variety of funding determines the specific behavior of the company. In an economic environment with largely financing through bank loans, companies and their creditors directs its decision in particular on collateral, receivables and payables at a time. In an environment with its own financing, the interests of users of accounting information is moving mainly on growth equity, results and cash holdings.

75 FR 75725 - Financial Management Service; Proposed Collection of Information: Tax Time Card Account Pilot...

Science.gov (United States)

2010-12-06

... Information: Tax Time Card Account Pilot, Screening, Focus Groups, and Study AGENCY: Financial Management... general public and other Federal agencies to take this opportunity to comment on a continuing information... Account Pilot Screening, Focus Groups, and Study.'' DATES: Written comments should be received on or...

Contextual Guidance of Eye Movements and Attention in Real-World Scenes: The Role of Global Features in Object Search

Science.gov (United States)

Torralba, Antonio; Oliva, Aude; Castelhano, Monica S.; Henderson, John M.

2006-01-01

Many experiments have shown that the human visual system makes extensive use of contextual information for facilitating object search in natural scenes. However, the question of how to formally model contextual influences is still open. On the basis of a Bayesian framework, the authors present an original approach of attentional guidance by global…

International Financial Reporting Standards Convergence and Quality of Accounting Information: Evidence from Indonesia

OpenAIRE

Yusrina, Hasyyati; Mukhtaruddin, Mukhtaruddin; Fuadah, Luk Luk; Sulong, Zunaidah

2017-01-01

The International Financial Reporting Standards (IFRS) initiated by International Accounting Standard Board (IASB) are principle-based standard that require extensive disclosure of financial statements and accounting information as compared to prior standard that is the Generally Accepted Accounting Principles (GAAP) to better reflect the overall quality of company’s performance. Therefore, the IFRS convergence is expected to improve the reliability of financial reporting by limiting opportun...

Evaluating accounting information systems that support multiple GAAP reporting using Normalized Systems Theory

NARCIS (Netherlands)

Vanhoof, E.; Huysmans, P.; Aerts, Walter; Verelst, J.; Aveiro, D.; Tribolet, J.; Gouveia, D.

2014-01-01

This paper uses a mixed methods approach of design science and case study research to evaluate structures of Accounting Information Systems (AIS) that report in multiple Generally Accepted Accounting Principles (GAAP), using Normalized Systems Theory (NST). To comply with regulation, many companies

Enterprise technology in support for accounting information systems. an innovation and productivity approach

Directory of Open Access Journals (Sweden)

Jose Melchor Medina-Quintero

2015-09-01

Full Text Available Technology and the accounting information systems are implemented in an organization with the aim of improving their efficiency. Companies spend large amounts of money on these tools every year in order to improve their organizational performance. The aim of this research is to determine the influence of SMEs’ technological alignment, information management and technological infrastructure on the performance of an institution (innovation and productivity in which accounting information systems are used. An empirical study is conducted in enterprises belonging to the service, commercial and industrial sectors in Ciudad Victoria, México, with the help of the SmartPLS statistical tool. The results mainly show that technology has helped raise productivity (improvement in administrative activities, in decision-making and in the use of generated information.

75 FR 48302 - Notice of Request for Extension of Approval of an Information Collection; Credit Account Approval...

Science.gov (United States)

2010-08-10

....gov ). FOR FURTHER INFORMATION CONTACT: For information on credit account approval for reimbursable..., at (301) 851-2908. SUPPLEMENTARY INFORMATION: Title: Credit Account Approval for Reimbursable... Inspection Service [Docket No. APHIS-2010-0071] Notice of Request for Extension of Approval of an Information...

On Contextuality.

Science.gov (United States)

Thayer-Bacon, Barbara J.

This exploration of what feminism has to contribute to pragmatism, and vice versa, considers the idea of contextuality through an examination of the role of current pragmatists, such as Cornel West and Richard Rorty, and current feminists, including Charlene Haddock Siegfried, Maxine Greene, and Seyla Benhabib. To set the stage historically for…

Competing definitions of contextual environments

Directory of Open Access Journals (Sweden)

Jerrett Michael

2006-12-01

Full Text Available Abstract Background The growing interest in the effects of contextual environments on health outcomes has focused attention on the strengths and weaknesses of alternate contextual unit definitions for use in multilevel analysis. The present research examined three methods to define contextual units for a sample of children already enrolled in a respiratory health study. The Inclusive Equal Weights Method (M1 and Inclusive Sample Weighted Method (M2 defined communities using the boundaries of the census blocks that incorporated the residences of the CHS participants, except that the former estimated socio-demographic variables by averaging the census block data within each community, while the latter used weighted proportion of CHS participants per block. The Minimum Bounding Rectangle Method (M3 generated minimum bounding rectangles that included 95% of the CHS participants and produced estimates of census variables using the weighted proportion of each block within these rectangles. GIS was used to map the locations of study participants, define the boundaries of the communities where study participants reside, and compute estimates of socio-demographic variables. The sensitivity of census variable estimates to the choice of community boundaries and weights was assessed using standard tests of significance. Results The estimates of contextual variables vary significantly depending on the choice of neighborhood boundaries and weights. The choice of boundaries therefore shapes the community profile and the relationships between its components (variables. Conclusion Multilevel analysis concerned with the effects of contextual environments on health requires careful consideration of what constitutes a contextual unit for a given study sample, because the alternate definitions may have differential impact on the results. The three alternative methods used in this research all carry some subjectivity, which is embedded in the decision as to what

The Value of Sharing Information: A Neural Account of Information Transmission.

Science.gov (United States)

Baek, Elisa C; Scholz, Christin; O'Donnell, Matthew Brook; Falk, Emily B

2017-07-01

Humans routinely share information with one another. What drives this behavior? We used neuroimaging to test an account of information selection and sharing that emphasizes inherent reward in self-reflection and connecting with other people. Participants underwent functional MRI while they considered personally reading and sharing New York Times articles. Activity in neural regions involved in positive valuation, self-related processing, and taking the perspective of others was significantly associated with decisions to select and share articles, and scaled with preferences to do so. Activity in all three sets of regions was greater when participants considered sharing articles with other people rather than selecting articles to read themselves. The findings suggest that people may consider value not only to themselves but also to others even when selecting news articles to consume personally. Further, sharing heightens activity in these pathways, in line with our proposal that humans derive value from self-reflection and connecting to others via sharing.

Beyond form and functioning: Understanding how contextual factors influence village health committees in northern India.

Directory of Open Access Journals (Sweden)

Kerry Scott

Full Text Available Health committees are a common strategy to foster community participation in health. Efforts to strengthen committees often focus on technical inputs to improve committee form (e.g. representative membership and functioning (e.g. meeting procedures. However, porous and interconnected contextual spheres also mediate committee effectiveness. Using a framework for contextual analysis, we explored the contextual features that facilitated or hindered Village Health, Sanitation and Nutrition Committee (VHSNC functionality in rural north India. We conducted interviews (n = 74, focus groups (n = 18 and observation over 1.5 years. Thematic content analysis enabled the identification and grouping of themes, and detailed exploration of sub-themes. While the intervention succeeded in strengthening committee form and functioning, participant accounts illuminated the different ways in which contextual influences impinged on VHSNC efficacy. Women and marginalized groups navigated social hierarchies that curtailed their ability to assert themselves in the presence of men and powerful local families. These dynamics were not static and unchanging, illustrated by pre-existing cross-caste problem solving, and the committee's creation of opportunities for the careful violation of social norms. Resource and capacity deficits in government services limited opportunities to build relationships between health system actors and committee members and engendered mistrust of government institutions. Fragmented administrative accountability left committee members bearing responsibility for improving local health without access to stakeholders who could support or respond to their efforts. The committee's narrow authority was at odds with widespread community needs, and committee members struggled to involve diverse government services across the health, sanitation, and nutrition sectors. Multiple parallel systems (political decentralization, media and other village groups

Beyond form and functioning: Understanding how contextual factors influence village health committees in northern India.

Science.gov (United States)

Scott, Kerry; George, Asha S; Harvey, Steven A; Mondal, Shinjini; Patel, Gupteswar; Ved, Rajani; Garimella, Surekha; Sheikh, Kabir

2017-01-01

Health committees are a common strategy to foster community participation in health. Efforts to strengthen committees often focus on technical inputs to improve committee form (e.g. representative membership) and functioning (e.g. meeting procedures). However, porous and interconnected contextual spheres also mediate committee effectiveness. Using a framework for contextual analysis, we explored the contextual features that facilitated or hindered Village Health, Sanitation and Nutrition Committee (VHSNC) functionality in rural north India. We conducted interviews (n = 74), focus groups (n = 18) and observation over 1.5 years. Thematic content analysis enabled the identification and grouping of themes, and detailed exploration of sub-themes. While the intervention succeeded in strengthening committee form and functioning, participant accounts illuminated the different ways in which contextual influences impinged on VHSNC efficacy. Women and marginalized groups navigated social hierarchies that curtailed their ability to assert themselves in the presence of men and powerful local families. These dynamics were not static and unchanging, illustrated by pre-existing cross-caste problem solving, and the committee's creation of opportunities for the careful violation of social norms. Resource and capacity deficits in government services limited opportunities to build relationships between health system actors and committee members and engendered mistrust of government institutions. Fragmented administrative accountability left committee members bearing responsibility for improving local health without access to stakeholders who could support or respond to their efforts. The committee's narrow authority was at odds with widespread community needs, and committee members struggled to involve diverse government services across the health, sanitation, and nutrition sectors. Multiple parallel systems (political decentralization, media and other village groups) presented

Descriptive survey of the contextual support for nursing research in 15 countries.

Science.gov (United States)

Uys, Leana R; Newhouse, Robin P; Oweis, Arwa; Liang, Xiaokun

2013-01-01

Global research productivity depends on the presence of contextual factors, such as a doctorally prepared faculty, graduate programmes, publication options, that enable the conduct and publication of studies to generate knowledge to inform nursing practice. The current study aimed to develop and test an instrument that measures the level of contextual support for nursing research within a specific country, allowing comparisons between countries. After development of a 20-item survey with seven factors and 11 criteria based on a literature review, a quantitative descriptive e-mail survey design was used. Nurse researchers (N=100) from 22 countries were invited to participate. The response rate was 39% from 15 countries. Ethics approval was obtained by investigators in their country of origin. Results showed wide variation in the level of contextual support. The average total level of support across all countries was 26.8% (standard deviation [SD]=14.97). The greatest variability was in the area of availability of publishing opportunities (ranging between no suitable journals in a country to over 100). The least variability was in the area of availability of local enabling support (SD=7.22). This research showed wide differences in the level of contextual support for nursing research. The survey instrument can be utilised as a country assessment that can be used to strategically plan the building of infrastructure needed to support nursing research. Contextual support for nursing research is an antecedent of strong science. Building infrastructure for nursing science is a priority for global health.

CDinFusion--submission-ready, on-line integration of sequence and contextual data.

Science.gov (United States)

Hankeln, Wolfgang; Wendel, Norma Johanna; Gerken, Jan; Waldmann, Jost; Buttigieg, Pier Luigi; Kostadinov, Ivaylo; Kottmann, Renzo; Yilmaz, Pelin; Glöckner, Frank Oliver

2011-01-01

State of the art (DNA) sequencing methods applied in "Omics" studies grant insight into the 'blueprints' of organisms from all domains of life. Sequencing is carried out around the globe and the data is submitted to the public repositories of the International Nucleotide Sequence Database Collaboration. However, the context in which these studies are conducted often gets lost, because experimental data, as well as information about the environment are rarely submitted along with the sequence data. If these contextual or metadata are missing, key opportunities of comparison and analysis across studies and habitats are hampered or even impossible. To address this problem, the Genomic Standards Consortium (GSC) promotes checklists and standards to better describe our sequence data collection and to promote the capturing, exchange and integration of sequence data with contextual data. In a recent community effort the GSC has developed a series of recommendations for contextual data that should be submitted along with sequence data. To support the scientific community to significantly enhance the quality and quantity of contextual data in the public sequence data repositories, specialized software tools are needed. In this work we present CDinFusion, a web-based tool to integrate contextual and sequence data in (Multi)FASTA format prior to submission. The tool is open source and available under the Lesser GNU Public License 3. A public installation is hosted and maintained at the Max Planck Institute for Marine Microbiology at http://www.megx.net/cdinfusion. The tool may also be installed locally using the open source code available at http://code.google.com/p/cdinfusion.

CAN ACCOUNTING INFORMATION ACT AS A PROXY FOR EX ANTE UNCERTAINTY IN INITIAL PUBLIC OFFERINGS?

OpenAIRE

Gumanti, Tatang Ary

2003-01-01

This paper reviews and summarizes previous works and the rationale for the proposition that accounting information is in fact value relevant in the determination of an initial public offering IPO).Theoretical and empirical evidence has indicated that certain accounting measures can he used as proxies for total firm risk, that is, they could determine the riskiness of a corporation. The literature also advocates that accounting information is relevant in determining the value and thus the risk...

TRADE EFFECTS: REGULATORY, ACCOUNTING PRACTICES AND REPORTING OF INFORMATION RELATED

Directory of Open Access Journals (Sweden)

ARISTIŢA ROTILĂ

2014-05-01

Full Text Available It is known that within trade relations providers often credit customers for the value of goods or services which are the subject of conducted commercial transactions, this aspect being materialized in the issuance and acceptance of a trade effect. From the time of acceptance until maturity / settlement, trade effects should be reflected separately in the accounts and, to the extent that were not settled until the end of exercise, their value must be presented in the financial statements. Based on analysis of the Romanian accounting regulations, also taking into consideration the opinions expressed in specific literature concerning accounting reflection of trade effects, in this article we try to point out some aspects which, in our opinion, require clarification. We also want to point out some contradictions / inconsistencies regarding the reporting of information on the trade effects, specifically between the text of accounting regulations concerning the definition of accounting structures „cash and bank accounts” and “short term investments” and their contents when presented as positions in the balance sheet structure. In relation to the issues raised we try to prove the effects on the indicators concerning financial position and to make some suggestions that would have effects on Romanian accounting regulations, namely the improvement of financial reporting performed by the economic operators.

FINANCIAL MANAGEMENT OF THE COMPANY THROUGH THE CAPITALIZATION OF FINANCIAL-ACCOUNTING INFORMATION

Directory of Open Access Journals (Sweden)

Boby COSTI

2014-06-01

Full Text Available This article aims to highlight the role of financial-accounting information for the use in the financial management of the company, starting from the most recent writings in the field. Although it is hard to imagine that the financial management uses individualized financial- accounting information, attributed solely to a particular activity within the enterprise, still we tried to address the information according to the main activities that produce and use information, respectively: of investment, of exploitation and of financing. A proper management, at the company’s level, contributes to better products at lower prices, a higher salary and at the same time, to achieve higher incomes for those who contributed with capital in that company. Therefore, the financial management is a subsystem of the overall management of the company, aimed at ensuring the necessary financial resources, their profitable allocation and use, increasing the company’s value and of the safety of patrimony.

Regional contextual influences on short sleep duration: a 50 universities population-based multilevel study in China.

Science.gov (United States)

Yang, Tingzhong; Peng, Sihui; Barnett, Ross; Zhang, Chichen

2018-01-01

Ecological models have emphasized that short sleep duration (SSD) is influenced by both individual and environmental variables. However, few studies have considered the latter. The present study explores the influence of urban and regional contextual factors, net of individual characteristics, on the prevalence of SSD among university students in China. Participants were 11,954 students, who were identified through a multistage survey sampling process conducted in 50 universities. Individual data were obtained through a self-administered questionnaire, and contextual variables were retrieved from a national database. Multilevel logistic regression models were used to examine urban and regional variations in high and moderate levels of SSD. Overall the prevalence of high SSD (individual- and city-level covariates. Students attending high-level universities also recorded the highest levels of SSD. Of the individual characteristcs, only mother's occupation and student mental health status were related to SSD. The results of this study add important insights about the role of contextual factors affecting SSD among young adults and indicate the need to take into account both past, as well as present, environmental influences to control SSD.

Neural correlates of contextual cueing are modulated by explicit learning.

Science.gov (United States)

Westerberg, Carmen E; Miller, Brennan B; Reber, Paul J; Cohen, Neal J; Paller, Ken A

2011-10-01

Contextual cueing refers to the facilitated ability to locate a particular visual element in a scene due to prior exposure to the same scene. This facilitation is thought to reflect implicit learning, as it typically occurs without the observer's knowledge that scenes repeat. Unlike most other implicit learning effects, contextual cueing can be impaired following damage to the medial temporal lobe. Here we investigated neural correlates of contextual cueing and explicit scene memory in two participant groups. Only one group was explicitly instructed about scene repetition. Participants viewed a sequence of complex scenes that depicted a landscape with five abstract geometric objects. Superimposed on each object was a letter T or L rotated left or right by 90°. Participants responded according to the target letter (T) orientation. Responses were highly accurate for all scenes. Response speeds were faster for repeated versus novel scenes. The magnitude of this contextual cueing did not differ between the two groups. Also, in both groups repeated scenes yielded reduced hemodynamic activation compared with novel scenes in several regions involved in visual perception and attention, and reductions in some of these areas were correlated with response-time facilitation. In the group given instructions about scene repetition, recognition memory for scenes was superior and was accompanied by medial temporal and more anterior activation. Thus, strategic factors can promote explicit memorization of visual scene information, which appears to engage additional neural processing beyond what is required for implicit learning of object configurations and target locations in a scene. Copyright © 2011 Elsevier Ltd. All rights reserved.

Accounting Books as a Source of Information and the Basis for Civil Liability

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Grażyna Voss

2016-10-01

Full Text Available Purpose: The aim of the paper is to present inconsistencies in kemping accounting books and legal effects concerning dishonest keeping or not keeping accounting books. Design/methodology/approach: Analysis of legal acts and statistical data on the penalties imposed and court judgments for violation of legal provisions in the preparation and presentation of financial statements. Findings: The scope and size of inconsistencies in financial information indicate the growing role of compliance and application of ethical standards and the Code of professional ethics in accounting. Research and practical limitations/implications: The findings provide recommendations to implement new standards and procedures for improving the quality of information presented to stakeholders and to separate the functions of the executive and control functions related to bookkeeping.

Discussion of "Using accounting information for consumption planning and equity valuation"

DEFF Research Database (Denmark)

Christensen, Peter Ove

2007-01-01

This paper discusses Yee (2007), who investigates the role of accounting information for consumption planning and equity valuation. Higher earnings quality increases investor welfare and ex ante stock prices as well as the weight on earnings in valuation equations based on both cash flows...... and earnings. The former is due to improved consumption smoothing through more informed production choices, while the latter is due to the impact on the relative information content of current cash flows versus earnings about future cash flows....

The Information Support of the Internal Control of Receivables and Accounts Payable

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Akimova Natalia S.

2017-11-01

Full Text Available The article substantiates the necessity of organization of internal audit of receivables and accounts payable at the trade enterprises, which will allow the decision-makers to obtain confirmation of the validity of the accountance data. The theoretical substantiation of bases of monitoring together with necessity of its carrying out in the accountance system of accounts receivable and accounts payable was considered. The scheme on interaction of subjects of control has been proposed, in terms of which each of the examined subjects of control is in constant information interaction with other divisions. To effectively control the movement of debt, trade organizations are encouraged to use the forms of operational reporting developed as part of improving internal audit as a tool to enhance the efficiency of the internal control system.

Safeguards Accountability Network accountability and materials management

International Nuclear Information System (INIS)

Carnival, G.J.; Meredith, E.M.

1985-01-01

The Safeguards Accountability Network (SAN) is a computerized on-line accountability system for the safeguards accountability control of nuclear materials inventories at Rocky Flats Plant. SAN is a dedicated accountability system utilizing source documents filled out on the shop floor as its base. The system incorporates double entry accounting and is developed around the Material Balance Area (MBA) concept. MBA custodians enter transaction information from source documents prepared by personnel in the process areas directly into the SAN system. This provides a somewhat near-real time perpetual inventory system which has limited interaction with MBA custodians. MBA custodians are permitted to inquire into the system and status items on inventory. They are also responsible for the accuracy of the accountability information used as input to the system for their MBA. Monthly audits by the Nuclear Materials Control group assure the timeliness and accuracy of SAN accountability information

Accountable Care Organizations and Transaction Cost Economics.

Science.gov (United States)

Mick, Stephen S Farnsworth; Shay, Patrick D

2016-12-01

Using a Transaction Cost Economics (TCE) approach, this paper explores which organizational forms Accountable Care Organizations (ACOs) may take. A critical question about form is the amount of vertical integration that an ACO may have, a topic central to TCE. We posit that contextual factors outside and inside an ACO will produce variable transaction costs (the non-production costs of care) such that the decision to integrate vertically will derive from a comparison of these external versus internal costs, assuming reasonably rational management abilities. External costs include those arising from environmental uncertainty and complexity, small numbers bargaining, asset specificity, frequency of exchanges, and information "impactedness." Internal costs include those arising from human resource activities including hiring and staffing, training, evaluating (i.e., disciplining, appraising, or promoting), and otherwise administering programs. At the extreme, these different costs may produce either total vertical integration or little to no vertical integration with most ACOs falling in between. This essay demonstrates how TCE can be applied to the ACO organization form issue, explains TCE, considers ACO activity from the TCE perspective, and reflects on research directions that may inform TCE and facilitate ACO development. © The Author(s) 2016.

Dissociation of the Neural Correlates of Visual and Auditory Contextual Encoding

Science.gov (United States)

Gottlieb, Lauren J.; Uncapher, Melina R.; Rugg, Michael D.

2010-01-01

The present study contrasted the neural correlates of encoding item-context associations according to whether the contextual information was visual or auditory. Subjects (N = 20) underwent fMRI scanning while studying a series of visually presented pictures, each of which co-occurred with either a visually or an auditorily presented name. The task…

Accountability in an information age : opportunities and risks for records management

NARCIS (Netherlands)

Meijer, A.J.

2001-01-01

Electronic records of government organizations are becoming increasingly important for accountability. Managing electronic records, however, proves to be difficult since information and communication technologies confront organizations with various opportunities and risks. In this paper the findings

Chronic fluoxetine dissociates contextual from auditory fear memory.

Science.gov (United States)

Sanders, Jeff; Mayford, Mark

2016-10-06

Fluoxetine is a medication used to treat Major Depressive Disorder and other psychiatric conditions. These experiments studied the effects of chronic fluoxetine treatment on the contextual versus auditory fear memory of mice. We found that chronic fluoxetine treatment of adult mice impaired their contextual fear memory, but spared auditory fear memory. Hippocampal perineuronal nets, which are involved in contextual fear memory plasticity, were unaltered by fluoxetine treatment. These data point to a selective inability to form contextual fear memory as a result of fluoxetine treatment, and they suggest that a blunting of hippocampal-mediated aversive memory may be a therapeutic action for this medication. Copyright © 2016 Elsevier Ireland Ltd. All rights reserved.

Improving Acquisition Outcomes with Contextual Ambidexterity

DEFF Research Database (Denmark)

Meglio, Olimpia; King, David R.; Risberg, Annette

2015-01-01

The results of research on mergers and acquisitions often point to a need to improve acquisition outcomes and lessen the organizational turmoil that can often follow integration efforts. We assert that viewing acquisition integration through the lens of contextual ambidexterity may improve...... acquisition outcomes in two ways: by providing an integrated solution to the economic and social tensions in acquisitions, and by enabling managers to effectively confront the competing needs of task and human integration. We also posit that by building on contextual ambidexterity, we can extend...... the possibilities for both research and practice regarding task and human integration in acquisitions. We also emphasize the role of an integration manager and integration mechanisms in enabling contextual ambidexterity for successful acquisition integration. Finally, we identify implications for research...

Contextual socioeconomic determinants of cardiovascular risk factors in rural south-west China: a multilevel analysis

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Geater Alan

2007-05-01

Full Text Available Abstract Background We examined independent influences of contextual variables on cardiovascular risk factors in Shilin county, Yunnan province, South-west China. Methods Three villages were selected from each of the ten townships based on probability proportional to size. In each selected village, 200 individuals aged ≥ 45 years were chosen based on simple random sampling method. From 6006 individuals, information on demographic characteristics, smoking and drinking status was obtained by interview. Blood pressure, height, weight, and waist and hip girth were measured. Fasting blood sugar was measured in a 10-percent subsample. Contextual data were from official reports. Multi-level regression modelling with adjustment for individual and contextual variables was used. Results Contextual variables associated with CVD risk factors included: remoteness of village with higher blood pressure and fasting blood sugar, high proportion of Yi minority with drinking, high literacy rate with a lower rate of smoking and a lower mean waist-hip ratio, and high average income with lower systolic blood pressure and body mass index (BMI but higher FBS. Conclusion While contextual SES is associated with a few CVD risk factors, villages with high level of income are worse off in fasting blood sugar. Strategies of economic development should be reviewed to avoid adverse effects on health.

Context matters: the experience of 14 research teams in systematically reporting contextual factors important for practice change.

Science.gov (United States)

Tomoaia-Cotisel, Andrada; Scammon, Debra L; Waitzman, Norman J; Cronholm, Peter F; Halladay, Jacqueline R; Driscoll, David L; Solberg, Leif I; Hsu, Clarissa; Tai-Seale, Ming; Hiratsuka, Vanessa; Shih, Sarah C; Fetters, Michael D; Wise, Christopher G; Alexander, Jeffrey A; Hauser, Diane; McMullen, Carmit K; Scholle, Sarah Hudson; Tirodkar, Manasi A; Schmidt, Laura; Donahue, Katrina E; Parchman, Michael L; Stange, Kurt C

2013-01-01

We aimed to advance the internal and external validity of research by sharing our empirical experience and recommendations for systematically reporting contextual factors. Fourteen teams conducting research on primary care practice transformation retrospectively considered contextual factors important to interpreting their findings (internal validity) and transporting or reinventing their findings in other settings/situations (external validity). Each team provided a table or list of important contextual factors and interpretive text included as appendices to the articles in this supplement. Team members identified the most important contextual factors for their studies. We grouped the findings thematically and developed recommendations for reporting context. The most important contextual factors sorted into 5 domains: (1) the practice setting, (2) the larger organization, (3) the external environment, (4) implementation pathway, and (5) the motivation for implementation. To understand context, investigators recommend (1) engaging diverse perspectives and data sources, (2) considering multiple levels, (3) evaluating history and evolution over time, (4) looking at formal and informal systems and culture, and (5) assessing the (often nonlinear) interactions between contextual factors and both the process and outcome of studies. We include a template with tabular and interpretive elements to help study teams engage research participants in reporting relevant context. These findings demonstrate the feasibility and potential utility of identifying and reporting contextual factors. Involving diverse stakeholders in assessing context at multiple stages of the research process, examining their association with outcomes, and consistently reporting critical contextual factors are important challenges for a field interested in improving the internal and external validity and impact of health care research.

Twenty Years of the European Information Systems Academy at ECIS

DEFF Research Database (Denmark)

Stein, Mari-Klara; Galliers, Robert D.; Whitley, Edgar A.

2016-01-01

by further developing the profile of European IS research that was reported on in EJIS following the first 10 years of the European Conference on Information Systems (ECIS). On the basis of an analysis of all papers published in ECIS proceedings during the 10-year period 2003–2012, the paper highlights three...... key characteristics of the developing European IS research profile: (1) continuation of the traditional European IS research profile as developed in the first decade; (2) convergence with aspects of the North American tradition and (3) development of a distinct approach to design science. We place...... these observed characteristics within broader historical and contextual features such as the changing European academic landscape, with increasing pressures to ‘publish or perish’ in order to be internationally competitive. Our contribution lies in providing a contemporaneous account of the dominant contextual...

Testing quantum contextuality. The problem of compatibility

International Nuclear Information System (INIS)

Szangolies, Jochen

2015-01-01

Jochen Szangolies contributes a novel way of dealing with the problem of the experimental testability of the Kochen-Specker theorem posed by realistic, that is, noisy, measurements. Such noise spoils perfect compatibility between successive measurements, which however is a necessary requirement to test the notion of contextuality in usual approaches. To overcome this difficulty, a new, extended notion of contextuality that reduces to Kochen-Specker contextuality in the limit of perfect measurement implementations is proposed by the author, together with a scheme to test this notion experimentally. Furthermore, the behaviour of these tests under realistic noise conditions is investigated.

A qualitative study of contextual factors' impact on measures to reduce surgery cancellations.

Science.gov (United States)

Hovlid, Einar; Bukve, Oddbjørn

2014-05-13

Contextual factors influence quality improvement outcomes. Understanding this influence is important when adapting and implementing interventions and translating improvements into new settings. To date, there is limited knowledge about how contextual factors influence quality improvement processes. In this study, we explore how contextual factors affected measures to reduce surgery cancellations, which are a persistent problem in healthcare. We discuss the usefulness of the theoretical framework provided by the model for understanding success in quality (MUSIQ) for this kind of research. We performed a qualitative case study at Førde Hospital, Norway, where we had previously demonstrated a reduction in surgery cancellations. We interviewed 20 clinicians and performed content analysis to explore how contextual factors affected measures to reduce cancellations of planned surgeries. We identified three common themes concerning how contextual factors influenced the change process: 1) identifying a need to change, 2) facilitating system-wide improvement, and 3) leader involvement and support. Input from patients helped identify a need to change and contributed to the consensus that change was necessary. Reducing cancellations required improving the clinical system. This improvement process was based on a strategy that emphasized the involvement of frontline clinicians in detecting and improving system problems. Clinicians shared information about their work by participating in improvement teams to develop a more complete understanding of the clinical system and its interdependencies. This new understanding allowed clinicians to detect system problems and design adequate interventions. Middle managers' participation in the improvement teams and in regular work processes was important for successfully implementing and adapting interventions. Contextual factors interacted with one another and with the interventions to facilitate changes in the clinical system, reducing

Hierarchical acquisition of visual specificity in spatial contextual cueing.

Science.gov (United States)

Lie, Kin-Pou

2015-01-01

Spatial contextual cueing refers to visual search performance's being improved when invariant associations between target locations and distractor spatial configurations are learned incidentally. Using the instance theory of automatization and the reverse hierarchy theory of visual perceptual learning, this study explores the acquisition of visual specificity in spatial contextual cueing. Two experiments in which detailed visual features were irrelevant for distinguishing between spatial contexts found that spatial contextual cueing was visually generic in difficult trials when the trials were not preceded by easy trials (Experiment 1) but that spatial contextual cueing progressed to visual specificity when difficult trials were preceded by easy trials (Experiment 2). These findings support reverse hierarchy theory, which predicts that even when detailed visual features are irrelevant for distinguishing between spatial contexts, spatial contextual cueing can progress to visual specificity if the stimuli remain constant, the task is difficult, and difficult trials are preceded by easy trials. However, these findings are inconsistent with instance theory, which predicts that when detailed visual features are irrelevant for distinguishing between spatial contexts, spatial contextual cueing will not progress to visual specificity. This study concludes that the acquisition of visual specificity in spatial contextual cueing is more plausibly hierarchical, rather than instance-based.

Prosody and informativity: A cross-linguistic investigation

Science.gov (United States)

Ouyang, Iris Chuoying

This dissertation aims to extend our knowledge of prosody -- in particular, what kinds of information may be conveyed through prosody, which prosodic dimensions may be used to convey them, and how individual speakers differ from one another in how they use prosody. Four production studies were conducted to examine how various factors interact with one another in shaping the prosody of an utterance and how prosody fulfills its multi-functional role. Experiments 1 explores the interaction between two types of informativity, namely information structure and information-theoretic properties. The results show that the prosodic consequences of new-information focus are modulated by the focused word's frequency, whereas the prosodic consequences of corrective focus are modulated by the focused word's probability in the context. Furthermore, f0 ranges appear to be more informative than f0 shapes in reflecting informativity across speakers. Specifically, speakers seem to have individual 'preferences' regarding f0 shapes, the f0 ranges they use for an utterance, and the magnitude of differences in f0 ranges by which they mark information-structural distinctions. In contrast, there is more cross-speaker validity in the actual directions of differences in f0 ranges between information-structural types. Experiments 2 and 3 further show that the interaction found between corrective focus and contextual probability depends on the interlocutor's knowledge state. When the interlocutor has no access to the crucial information concerning utterances' contextual probability, speakers prosodically emphasize contextually improbable corrections, but not contextually probable corrections. Furthermore, speakers prosodically emphasize the corrections in response to contextually probable misstatements, but not the corrections in response to contextually improbable misstatements. In contrast, completely opposite patterns are found when words' contextual probability is shared knowledge between

Contextuality under weak assumptions

International Nuclear Information System (INIS)

Simmons, Andrew W; Rudolph, Terry; Wallman, Joel J; Pashayan, Hakop; Bartlett, Stephen D

2017-01-01

The presence of contextuality in quantum theory was first highlighted by Bell, Kochen and Specker, who discovered that for quantum systems of three or more dimensions, measurements could not be viewed as deterministically revealing pre-existing properties of the system. More precisely, no model can assign deterministic outcomes to the projectors of a quantum measurement in a way that depends only on the projector and not the context (the full set of projectors) in which it appeared, despite the fact that the Born rule probabilities associated with projectors are independent of the context. A more general, operational definition of contextuality introduced by Spekkens, which we will term ‘probabilistic contextuality’, drops the assumption of determinism and allows for operations other than measurements to be considered contextual. Even two-dimensional quantum mechanics can be shown to be contextual under this generalised notion. Probabilistic noncontextuality represents the postulate that elements of an operational theory that cannot be distinguished from each other based on the statistics of arbitrarily many repeated experiments (they give rise to the same operational probabilities) are ontologically identical. In this paper, we introduce a framework that enables us to distinguish between different noncontextuality assumptions in terms of the relationships between the ontological representations of objects in the theory given a certain relation between their operational representations. This framework can be used to motivate and define a ‘possibilistic’ analogue, encapsulating the idea that elements of an operational theory that cannot be unambiguously distinguished operationally can also not be unambiguously distinguished ontologically. We then prove that possibilistic noncontextuality is equivalent to an alternative notion of noncontextuality proposed by Hardy. Finally, we demonstrate that these weaker noncontextuality assumptions are sufficient to prove

Use of cartography in historical seismicity analysis: a reliable tool to better apprehend the contextualization of the historical documents

Science.gov (United States)

Thibault, Fradet; Grégory, Quenet; Kevin, Manchuel

2014-05-01

Historical studies, including historical seismicity analysis, deal with historical documents. Numerous factors, such as culture, social condition, demography, political situations and opinions or religious ones influence the way the events are transcribed in the archives. As a consequence, it is crucial to contextualize and compare the historical documents reporting on a given event in order to reduce the uncertainties affecting their analysis and interpretation. When studying historical seismic events it is often tricky to have a global view of all the information provided by the historical documents. It is also difficult to extract cross-correlated information from the documents and draw a precise historical context. Use of cartographic and geographic tools in GIS software is the best tool for the synthesis, interpretation and contextualization of the historical material. The main goal is to produce the most complete dataset of available information, in order to take into account all the components of the historical context and consequently improve the macroseismic analysis. The Entre-Deux-Mers earthquake (1759, Iepc= VII-VIII) [SISFRANCE 2013 - EDF-IRSN-BRGM] is well documented but has never benefited from a cross-analysis of historical documents and historical context elements. The map of available intensity data from SISFRANCE highlights a gap in macroseismic information within the estimated epicentral area. The aim of this study is to understand the origin of this gap by making a cartographic compilation of both, archive information and historical context elements. The results support the hypothesis that the lack of documents and macroseismic data in the epicentral area is related to a low human activity rather than low seismic effects in this zone. Topographic features, geographical position, flood hazard, roads and pathways locations, vineyards distribution and the forester coverage, mentioned in the archives and reported on the Cassini's map confirm this

A Dynamic Simulation Model of the Management Accounting Information Systems (MAIS)

Science.gov (United States)

Konstantopoulos, Nikolaos; Bekiaris, Michail G.; Zounta, Stella

2007-12-01

The aim of this paper is to examine the factors which determine the problems and the advantages on the design of management accounting information systems (MAIS). A simulation is carried out with a dynamic model of the MAIS design.

Contextual Learning Requires Functional Diversity at Excitatory and Inhibitory Synapses onto CA1 Pyramidal Neurons

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Dai Mitsushima

2015-01-01

Full Text Available Although the hippocampus is processing temporal and spatial information in particular context, the encoding rule creating memory is completely unknown. To examine the mechanism, we trained rats on an inhibitory avoidance (IA task, a hippocampus-dependent rapid one-trial contextual learning paradigm. By combining Herpes virus-mediated in vivo gene delivery with in vitro patch-clamp recordings, I reported contextual learning drives GluR1-containing AMPA receptors into CA3-CA1 synapses. The molecular event is required for contextual memory, since bilateral expression of delivery blocker in CA1 successfully blocked IA learning. Moreover, I found a logarithmic correlation between the number of delivery blocking cells and learning performance. Considering that one all-or-none device can process 1-bit of data per clock (Nobert Wiener 1961, the logarithmic correlation may provides evidence that CA1 neurons transmit essential data of contextual information. Further, I recently reported critical role of acetylcholine as an intrinsic trigger of learning-dependent synaptic plasticity. IA training induced ACh release in CA1 that strengthened not only AMPA receptor-mediated excitatory synapses, but also GABAA receptor-mediated inhibitory synapses on each CA1 neuron. More importantly, IA-trained rats showed individually different excitatory and inhibitory synaptic inputs with wide variation on each CA1 neuron. Here I propose a new hypothesis that the diversity of synaptic inputs on CA1 neurons may depict cell-specific outputs processing experienced episodes after training.

Some consideration development of account signature of teaching-learning process in technology accounting career in superior level

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Alcides Diógenes Gómez-Yépez

2016-10-01

Full Text Available The vocational training of the technologist in accounting and auditing at the Bolivarian Graduate Institute (ITB intends to train competent professionals to solve the problems of the profession, considering its content a set only of high quality, transparent and comparable financial statements and other financial reports to help participants from different regions of the world capital markets. Such details require an improvement in the process of teaching-learning. The authors offer a critical perspective its considerations contextualized in the ITB.

Contextualizing the Intermediate Financial Accounting Courses in the Global Financial Crisis

Science.gov (United States)

Bloom, Robert; Webinger, Mariah

2011-01-01

This paper represents an attempt to incorporate concepts and issues stemming from the global financial crisis (GFC) into the typical Intermediate Accounting, two-course sequence as taught in North American colleges and universities. The teaching approach which the authors advocate embeds the GFC throughout these courses. The main expected outcome…

CDinFusion--submission-ready, on-line integration of sequence and contextual data.

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Wolfgang Hankeln

Full Text Available State of the art (DNA sequencing methods applied in "Omics" studies grant insight into the 'blueprints' of organisms from all domains of life. Sequencing is carried out around the globe and the data is submitted to the public repositories of the International Nucleotide Sequence Database Collaboration. However, the context in which these studies are conducted often gets lost, because experimental data, as well as information about the environment are rarely submitted along with the sequence data. If these contextual or metadata are missing, key opportunities of comparison and analysis across studies and habitats are hampered or even impossible. To address this problem, the Genomic Standards Consortium (GSC promotes checklists and standards to better describe our sequence data collection and to promote the capturing, exchange and integration of sequence data with contextual data. In a recent community effort the GSC has developed a series of recommendations for contextual data that should be submitted along with sequence data. To support the scientific community to significantly enhance the quality and quantity of contextual data in the public sequence data repositories, specialized software tools are needed. In this work we present CDinFusion, a web-based tool to integrate contextual and sequence data in (MultiFASTA format prior to submission. The tool is open source and available under the Lesser GNU Public License 3. A public installation is hosted and maintained at the Max Planck Institute for Marine Microbiology at http://www.megx.net/cdinfusion. The tool may also be installed locally using the open source code available at http://code.google.com/p/cdinfusion.

Türk Gemi İnşa Sanayi İşletmelerinde Muhasebe Bilgi Sistemi: Özellikli Muhasebe İşlemleri (Accounting Information System in Turkish Shipbuilding Industry: Special Accounting Applications

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Sercan EROL

2011-01-01

Full Text Available This study is considered in an effort to analyze the accounting information system in Turkish shipbuilding industry enterprises objectively accompanied by the elements of the accounting organization which are the document, the book and the chart of accounts and to demonstrate the accounting activities which are in existence under the present circumstances in Turkey. Shipbuilding industry creates a lot of added value such as the transfer and production of new technologies, employment and foreign exchange return. It contributes to national defense needs as well. The construction of ships, dispensable to the world maritime trade, concerns many industrial fields such as steel, machinery manufacturing, electric-electronics, paint and rubber-plastic industry. The financial information is, by all means, developed through the medium of accounting information system in Turkey's shipbuilding industry which is carried out with 87 business enterprises in the aggregate and the current state of this number consists of 66 active shipyards and 21 ship dismantling institutions. With the assistance of the developments in formation and communication technologies, in our period, information is considered power and well-informed is considered powerful, and thus, the importance of information produced by the accounting information system has been increasing constantly. Within the context of this situation which also applies to the shipbuilding industry, it is becoming extremely important for the information produced by the accounting information system to be full, clear, understandable, timely, accurate, unbiased and reliable.

17 CFR 21.01 - Special calls for information on controlled accounts from futures commission merchants, clearing...

Science.gov (United States)

2010-04-01

... CALLS § 21.01 Special calls for information on controlled accounts from futures commission merchants... 17 Commodity and Securities Exchanges 1 2010-04-01 2010-04-01 false Special calls for information on controlled accounts from futures commission merchants, clearing members and introducing brokers...

3D Bayesian contextual classifiers

DEFF Research Database (Denmark)

Larsen, Rasmus

2000-01-01

We extend a series of multivariate Bayesian 2-D contextual classifiers to 3-D by specifying a simultaneous Gaussian distribution for the feature vectors as well as a prior distribution of the class variables of a pixel and its 6 nearest 3-D neighbours.......We extend a series of multivariate Bayesian 2-D contextual classifiers to 3-D by specifying a simultaneous Gaussian distribution for the feature vectors as well as a prior distribution of the class variables of a pixel and its 6 nearest 3-D neighbours....

Contextualizing symbol, symbolizing context

Science.gov (United States)

Maudy, Septiani Yugni; Suryadi, Didi; Mulyana, Endang

2017-08-01

When students learn algebra for the first time, inevitably they are experiencing transition from arithmetic to algebraic thinking. Once students could apprehend this essential mathematical knowledge, they are cultivating their ability in solving daily life problems by applying algebra. However, as we dig into this transitional stage, we identified possible students' learning obstacles to be dealt with seriously in order to forestall subsequent hindrance in studying more advance algebra. We come to realize this recurring problem as we undertook the processes of re-personalization and re-contextualization in which we scrutinize the very basic questions: 1) what is variable, linear equation with one variable and their relationship with the arithmetic-algebraic thinking? 2) Why student should learn such concepts? 3) How to teach those concepts to students? By positioning ourselves as a seventh grade student, we address the possibility of children to think arithmetically when confronted with the problems of linear equation with one variable. To help them thinking algebraically, Bruner's modes of representation developed contextually from concrete to abstract were delivered to enhance their interpretation toward the idea of variables. Hence, from the outset we designed the context for student to think symbolically initiated by exploring various symbols that could be contextualized in order to bridge student traversing the arithmetic-algebraic fruitfully.

Size, Book-to-Market Ratio and Relativity of Accounting Information Value: Empirical Research on the Chinese Listed Company

Science.gov (United States)

Yu, Jing; Cheng, Siwei; Xu, Bin

Recently there are many literatures studying the effect of factors such as size or book-market ratio on fluctuation of accounting earnings, stock price or earnings respectively, but so far their affection on accounting information value relativity has been scarcely addressed. This paper presents the detail analyses of their effect of the two factors to the relativity of accounting information value respectively by taking Shanghai and Shenzhen stock markets as sample. And the analyses supports the following two hypotheses, (1) The relativity of accounting information value of big size corporation is more than that of small size corporation. (2) The relativity of accounting information value of low B/M ratio corporation is more than that of low B/M ratio corporation.

Leitura contextual e processamento metalingüístico no português do Brasil: um estudo longitudinal Contextual reading and metalinguistic processing in Brazilian portuguese: a longitudinal study

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Márcia Maria Peruzzi Elia da Mota

2012-01-01

Full Text Available Habilidade metalingüística é a habilidade de refletir sobre a linguagem como objeto do pensamento. Dentre as habilidades metalingüísticas duas parecem estar associadas à leitura e a escrita: a consciência morfológica e consciência fonológica. Consciência fonológica é a habilidade de refletir sobre os fonemas que compõem a fala e a consciência morfológica é a habilidade de refletir sobre os morfemas que compõem as palavras. Esta última parece ser particularmente importante para compreensão de texto e leitura contextual, visto que além das informações fonológicas, informações sintático-semânticas devem ser utilizadas. Este estudo se propôs a investigar a relação entre essas habilidades e a compreensão de texto medida pelo Cloze em um estudo longitudinal. Na primeira parte foi explorada a relação entre as tarefas de consciência morfológica e os escores no Cloze através de correlações simples e, na segunda, averiguou-se a especificidade desta relação utilizando-se regressões múltiplas. Os resultados dão certo apoio à hipótese de que a consciência morfológica contribui independentemente da fonológica para leitura contextual no português.Metalinguistic skill is the ability to reflect upon language as an object of thought. Amongst metalinguistic skills, two seem to be associated with reading and spelling: morphological awareness and phonological awareness. Phonological awareness is the ability of reflecting upon the phonemes that compose words, and morphological awareness is the ability of reflecting upon the morphemes that compose the words. The latter seems to be particularly important for reading comprehension and contextual reading, as beyond phonological information, syntactic and semantic information are required. This study is set to investigate - with a longitudinal design - the relation between those abilities and contextual reading measured by the Cloze test. The first part of the study

Probing contextuality with pre- and post-selection

International Nuclear Information System (INIS)

Tollaksen, Jeff

2007-01-01

By analyzing the concept of contextuality (Bell-Kochen-Specker) in terms of pre-and-post-selection (PPS), it is possible to assign definite values to observables in a new way. Physical reasons are presented for restrictions on these assignments. When measurements are performed which do not disturb the pre- and post-selection (i.e. weak measurements), then novel experimental aspects of contextuality can be demonstrated including a proof that every PPS-paradox with definite predictions implies contextuality. Certain results of these measurements (eccentric weak values with e.g. negative values outside the spectrum), however, cannot be explained by a 'classical-like' hidden variable theory. Surprising theoretical implications are discussed

Contextual consistency facilitates long-term memory of perceptual detail in barely seen images.

Science.gov (United States)

Gronau, Nurit; Shachar, Meytal

2015-08-01

It is long known that contextual information affects memory for an object's identity (e.g., its basic level category), yet it is unclear whether schematic knowledge additionally enhances memory for the precise visual appearance of an item. Here we investigated memory for visual detail of merely glimpsed objects. Participants viewed pairs of contextually related and unrelated stimuli, presented for an extremely brief duration (24 ms, masked). They then performed a forced-choice memory-recognition test for the precise perceptual appearance of 1 of 2 objects within each pair (i.e., the "memory-target" item). In 3 experiments, we show that memory-target stimuli originally appearing within contextually related pairs are remembered better than targets appearing within unrelated pairs. These effects are obtained whether the target is presented at test with its counterpart pair object (i.e., when reiterating the original context at encoding) or whether the target is presented alone, implying that the contextual consistency effects are mediated predominantly by processes occurring during stimulus encoding, rather than during stimulus retrieval. Furthermore, visual detail encoding is improved whether object relations involve implied action or not, suggesting that, contrary to some prior suggestions, action is not a necessary component for object-to-object associative "grouping" processes. Our findings suggest that during a brief glimpse, but not under long viewing conditions, contextual associations may play a critical role in reducing stimulus competition for attention selection and in facilitating rapid encoding of sensory details. Theoretical implications with respect to classic frame theories are discussed. (PsycINFO Database Record (c) 2015 APA, all rights reserved).

Efektivitas Layanan Informasi dengan Pendekatan Contextual Teaching And Learning dalam Meningkatkan Arah Perencanaan Karier Siswa SMK

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Ramtia Darma Putri

2015-09-01

Full Text Available Direction of career planning become very important because it can guidelines students in decisions making of his career in the future.  Direction of career planning should be prepared and improved considering that not all students have a mature direction of career planning. Central Statistics Agency (BPS of West Sumatera in August 2014 recorded the open unemployment of about 6.99%  or reach 150 thousand people are more dominated by graduates SMK as much as 11.15%. In addition, the results of AUM umum in one of the SMK was indicated problems in careers and jobs as much to 33.56%. This demonstrates that students do not have a clear understanding about direction of career planning that will be chosen. One of the efforts to improve the students direction of career planning is the information service.  This research was intended to find out the effectiveness of information service with contextual teaching and learning approach to improve the direction of career planning student of SMK.This study uses quantitative methods. This type of research is Quasi Experiment with Nonrandomized Control Group Pretest-posttest Design. The subjects were students of SMK Padang Nusatama as an experimental group and the SMK Nasional Padang as a control group. The research instrument used Likert Scale models, and then analyzed using Paired Samples t-test and Independent Sample t-test with SPSS version 17.00.In general the study's findings that information service with contextual teaching and learning approach is effective in improving direction of career planning student of SMK. Specifically: (1 there was a significant differences between direction of career planning in the experimental group before and after the given information service with contextual teaching and learning approach, (2 there was a significant differences between direction of career planning in the control group before and after the given conventional information service, and (3 there was a

Moral contextualism and the problem of triviality

NARCIS (Netherlands)

Evers, Daan

Moral contextualism is the view that claims like ‘A ought to X’ are implicitly relative to some (contextually variable) standard. This leads to a problem: what are fundamental moral claims like ‘You ought to maximize happiness’ relative to? If this claim is relative to a utilitarian standard, then

Moral contextualism and the problem of triviality

NARCIS (Netherlands)

Evers, H.W.A.

2013-01-01

Moral contextualism is the view that claims like ‘A ought to X’ are implicitly relative to some (contextually variable) standard. This leads to a problem: what are fundamental moral claims like ‘You ought to maximize happiness’ relative to? If the claim is relative to a utilitarian standard, then

RELATION BETWEEN THE MARKET RISK AND THE QUALITY OF ACCOUNTING INFORMATION FOR THE BRAZILIAN FINANCIAL INSTITUTIONS

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Fernando Maciel Ramos

2017-12-01

Full Text Available The study aimed to analyze the relationship between the market risk and the quality of accounting information of Brazilian financial institutions. The variables used in the study were: (i volatility of the stock; (ii quality of information accounting index through disclosure; (iii size, profitability and debt. The survey sample consists of 55 organizations belonging to the financial segment of the BM&FBovespa. The results of multiple linear regression analysis demonstrated a significant compared to the proposed model with a power of explanation of 52.10%. The results converged to explain the study's assumption, resulting in a significant negative correlation between volatility and quality of accounting information, as well as volatility and size, and profitability. Starting from the main point, it is concluded that companies with a higher level of disclosure have lower volatility of stock returns, effecting thus cited and presumed importance attached by the market to the accounting information.

Hospital accounting and information systems: a critical assessment.

Science.gov (United States)

Macintosh, N B

1991-01-01

Public sector organisations seem to be caught up in the global wave of 'neo-Thatcherism'. As such, they are being held 'accountable' today by their respective government finance departments for the costs and benefits of the services they provide to the general public. As the public purse tightens, hospitals (and related health service units) more and more compete with other public sector organisations (old-age pensions and services, post-secondary education, day-care centres, port authorities, unemployment insurance, parks and recreation, elite sport programs, aboriginal peoples aid and development, and so on) for a diminishing piece of what seems a smaller and smaller pie. In this 'fight-for-funding', hospitals seem particularly vulnerable. Sky-rocketing costs, public resentment of doctors' high income and a deliberate restriction and limiting of medical school places, among other things, contribute to general public antagonism. The message for hospitals is that cost-effective accountability will loom large when hospitals come begging at the public trough. Even left-wing politicians today seem to be heeding the words of free-market economists like Freedman of Chicago. 'Privatisation' is the constant threat for those deemed inefficient. As a consequence, hospital administrators around the world, caught up in this trend, seem to be stampeding to 'boot-up' some kind of new accounting information system. For example, at my own university hospital (Queen's University, Kingston, Canada), the hospital administrators are in the process of introducing a version of the Johns Hopkins Hospital (Baltimore, Maryland) case-mix-loading cost-accumulation system. In other parts of the world they are known by other fancy names such as 'patient-costing', 'diagnosis-related-groups' (or DRGs). Trendy accounting systems seem to be the order of the day, a sort of panacea for the current plague of problems hospitals face. As the new systems become operational, however, traditional

Pre- and post-selection, weak values and contextuality

International Nuclear Information System (INIS)

Tollaksen, Jeff

2007-01-01

By analysing the concept of contextuality (Bell-Kochen-Specker) in terms of pre- and post-selection, it is possible to assign definite values to observables in a new and surprising way. Physical reasons are presented for restrictions on these assignments. When measurements are performed which do not disturb the pre- and post-selection (i.e. weak measurements), then novel experimental aspects of contextuality can be demonstrated. We also prove that every PPS-paradox with definite predictions directly implies 'quantum contextuality' which is introduced as the analogue of contextuality at the level of quantum mechanics rather than at the level of hidden variable theories. Finally, we argue that certain results of these measurements (e.g. eccentric weak values outside the eigenvalue spectrum) cannot be explained by a 'classical-like' hidden variable theory

Challenges of Environmental Management Accounting –- Current Accounting Practices

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Prof. Ph.D. Gheorghe Popescu

2008-12-01

Full Text Available The goal of our paper is to reduce some of the international confusion generated on such animportant topic by providing a general framework and set of definitions for Environmental ManagementAccounting (EMA.Environmental Management Accounting is a relatively new tool in environmental management definedas the identification, collection, estimation, analysis, internal reporting, and use of materials and energyflow information, environmental cost information, and other cost information for both conventionaland environmental decision-making within an organization.Due to their special role, accountants, since they are the ones with access to the important monetarydata and information systems needed for management accounting activities, must to improve both theirability to verify the quality of such information and the skills to use that information for decision making.

Long-term knowledge acquisition using contextual information in a memory-inspired robot architecture

Science.gov (United States)

Pratama, Ferdian; Mastrogiovanni, Fulvio; Lee, Soon Geul; Chong, Nak Young

2017-03-01

In this paper, we present a novel cognitive framework allowing a robot to form memories of relevant traits of its perceptions and to recall them when necessary. The framework is based on two main principles: on the one hand, we propose an architecture inspired by current knowledge in human memory organisation; on the other hand, we integrate such an architecture with the notion of context, which is used to modulate the knowledge acquisition process when consolidating memories and forming new ones, as well as with the notion of familiarity, which is employed to retrieve proper memories given relevant cues. Although much research has been carried out, which exploits Machine Learning approaches to provide robots with internal models of their environment (including objects and occurring events therein), we argue that such approaches may not be the right direction to follow if a long-term, continuous knowledge acquisition is to be achieved. As a case study scenario, we focus on both robot-environment and human-robot interaction processes. In case of robot-environment interaction, a robot performs pick and place movements using the objects in the workspace, at the same time observing their displacement on a table in front of it, and progressively forms memories defined as relevant cues (e.g. colour, shape or relative position) in a context-aware fashion. As far as human-robot interaction is concerned, the robot can recall specific snapshots representing past events using both sensory information and contextual cues upon request by humans.

Viewpoint-independent contextual cueing effect

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taiga etsuchiai

2012-06-01

Full Text Available We usually perceive things in our surroundings as unchanged despite viewpoint changes caused by self-motion. The visual system therefore must have a function to process objects independently of viewpoint. In this study, we examined whether viewpoint-independent spatial layout can be obtained implicitly. For this purpose, we used a contextual cueing effect, a learning effect of spatial layout in visual search displays known to be an implicit effect. We compared the transfer of the contextual cueing effect between cases with and without self-motion by using visual search displays for 3D objects, which changed according to the participant’s assumed location for viewing the stimuli. The contextual cueing effect was obtained with self-motion but disappeared when the display changed without self-motion. This indicates that there is an implicit learning effect in spatial coordinates and suggests that the spatial representation of object layouts or scenes can be obtained and updated implicitly. We also showed that binocular disparity play an important role in the layout representations.

Scene-Based Contextual Cueing in Pigeons

Science.gov (United States)

Wasserman, Edward A.; Teng, Yuejia; Brooks, Daniel I.

2014-01-01

Repeated pairings of a particular visual context with a specific location of a target stimulus facilitate target search in humans. We explored an animal model of such contextual cueing. Pigeons had to peck a target which could appear in one of four locations on color photographs of real-world scenes. On half of the trials, each of four scenes was consistently paired with one of four possible target locations; on the other half of the trials, each of four different scenes was randomly paired with the same four possible target locations. In Experiments 1 and 2, pigeons exhibited robust contextual cueing when the context preceded the target by 1 s to 8 s, with reaction times to the target being shorter on predictive-scene trials than on random-scene trials. Pigeons also responded more frequently during the delay on predictive-scene trials than on random-scene trials; indeed, during the delay on predictive-scene trials, pigeons predominately pecked toward the location of the upcoming target, suggesting that attentional guidance contributes to contextual cueing. In Experiment 3, involving left-right and top-bottom scene reversals, pigeons exhibited stronger control by global than by local scene cues. These results attest to the robustness and associative basis of contextual cueing in pigeons. PMID:25546098

Long-term contextual memory in infant rats as evidenced by an ethanol conditioned tolerance procedure.

Science.gov (United States)

Castelló, Stefanía; Molina, Juan Carlos; Arias, Carlos

2017-08-14

Conditioned tolerance can be conceptualized as a particular case of Pavlovian conditioning in which contextual cues play the role of the conditioned stimulus. Although the evidence is contradictory, it is frequently assumed that long-term contextual conditioning in pre-weanling rats is weak or even absent. This hypothesis comes from and is sustained mainly by behavioral studies that explored different contextual effects in 16-18day-old rats using a fear-conditioning paradigm, but their conclusions are stated in terms of an immature (hippocampal-dependent) declarative memory system. The main goal of the present manuscript was based on a recent antecedent from our laboratory, to analyze whether context-dependent tolerance induced by ethanol during the pre-weanling period persists over time. Results showed that the context was able to modulate ethanol-induced tolerance in 2- and 3-week-old rats. Interestingly, contextual conditioned tolerance was stronger (in terms of persistence) during the third than during the second postnatal week. When subjects were tested 8days after training, when the context presumably lost its influence over tolerance, the opposite effect emerged (sensitization). These results are important for the ethanol literature, adding new evidence of long-term retention of ethanol effects acquired during infancy, whilst also showing striking ontogenetic differences in the sensitivity to ethanol between the 2nd and 3rd postnatal weeks. Importantly, contextual information modulates the expression of these ethanol effects even eight days after training, a result that is particularly relevant to the discussion of the ontogeny of contextual memory. Copyright © 2017 Elsevier B.V. All rights reserved.

Age-related changes in contextual associative learning.

Science.gov (United States)

Luu, Trinh T; Pirogovsky, Eva; Gilbert, Paul E

2008-01-01

The hippocampus plays a critical role in processing contextual information. Although age-related changes in the hippocampus are well documented in humans, nonhuman primates, and rodents, few studies have examined contextual learning deficits in old rats. The present study investigated age-related differences in contextual associative learning in young (6 mo) and old (24 mo) rats using olfactory stimuli. Stimuli consisted of common odors mixed in sand and placed in clear plastic cups. Testing was conducted in two boxes that represented two different contexts (Context 1 and Context 2). The contexts varied based on environmental features of the box such as color (black vs. white), visual cues on the walls of the box, and flooring texture. Each rat was simultaneously presented with two cups, one filled with Odor A and one filled with Odor B in each context. In Context 1, the rat received a food reward for digging in the cup containing Odor A, but did not receive a food reward for digging in the cup containing Odor B. In Context 2, the rat was rewarded for digging in the cup containing Odor B, but did receive a reward for digging in the cup containing Odor A. Therefore, the rat learned to associate Context 1 with Odor A and Context 2 with Odor B. The rat was tested for eight days using the same odor problem throughout all days of testing. The results showed no significant difference between young and old rats on the first two days of testing; however, young rats significantly outperformed old rats on Day 3. Young rats continued to maintain superior performance compared to old rats on Days 4-8. The results suggest that aging results in functional impairments in brain regions that support memory for associations between specific cues and their respective context.

Using accounting information systems by operations managers in a project company

NARCIS (Netherlands)

Wouters, Marc; van der Veeken, Henk J.M.

2002-01-01

This paper describes the results of a case study that investigated the use of accounting information by operations managers in a road building company. There was considerable preplanning before the execution of project activities, but task uncertainty during execution created the need to take

No apparent influence of psychometrically-defined schizotypy on orientation-dependent contextual modulation of visual contrast detection

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Damien J. Mannion

2017-01-01

Full Text Available We investigated the relationship between psychometrically-defined schizotypy and the ability to detect a visual target pattern. Target detection is typically impaired by a surrounding pattern (context with an orientation that is parallel to the target, relative to a surrounding pattern with an orientation that is orthogonal to the target (orientation-dependent contextual modulation. Based on reports that this effect is reduced in those with schizophrenia, we hypothesised that there would be a negative relationship between the relative score on psychometrically-defined schizotypy and the relative effect of orientation-dependent contextual modulation. We measured visual contrast detection thresholds and scores on the Oxford-Liverpool Inventory of Feelings and Experiences (O-LIFE from a non-clinical sample (N = 100. Contrary to our hypothesis, we find an absence of a monotonic relationship between the relative magnitude of orientation-dependent contextual modulation of visual contrast detection and the relative score on any of the subscales of the O-LIFE. The apparent difference of this result with previous reports on those with schizophrenia suggests that orientation-dependent contextual modulation may be an informative condition in which schizophrenia and psychometrically-defined schizotypy are dissociated. However, further research is also required to clarify the strength of orientation-dependent contextual modulation in those with schizophrenia.

Experimental demonstration of quantum contextuality on an NMR qutrit

Energy Technology Data Exchange (ETDEWEB)

Dogra, Shruti; Dorai, Kavita, E-mail: kavita@iisermohali.ac.in; Arvind

2016-05-20

We experimentally test quantum contextuality of a single qutrit using NMR. The contextuality inequalities based on nine observables developed by Kurzynski et al. are first reformulated in terms of traceless observables which can be measured in an NMR experiment. These inequalities reveal the contextuality of almost all single-qutrit states. We demonstrate the violation of the inequality on four different initial states of a spin-1 deuterium nucleus oriented in a liquid crystal matrix, and follow the violation as the states evolve in time. We also describe and experimentally perform a single-shot test of contextuality for a subclass of qutrit states whose density matrix is diagonal in the energy basis. - Highlights: • A contextuality inequality for a single qutrit was designed using traceless observables. • The violation of the inequality was experimentally demonstrated using NMR. • A single-shot test was experimentally performed for a subclass of diagonal qutrit states.

Experimental demonstration of quantum contextuality on an NMR qutrit

International Nuclear Information System (INIS)

Dogra, Shruti; Dorai, Kavita; Arvind

2016-01-01

We experimentally test quantum contextuality of a single qutrit using NMR. The contextuality inequalities based on nine observables developed by Kurzynski et al. are first reformulated in terms of traceless observables which can be measured in an NMR experiment. These inequalities reveal the contextuality of almost all single-qutrit states. We demonstrate the violation of the inequality on four different initial states of a spin-1 deuterium nucleus oriented in a liquid crystal matrix, and follow the violation as the states evolve in time. We also describe and experimentally perform a single-shot test of contextuality for a subclass of qutrit states whose density matrix is diagonal in the energy basis. - Highlights: • A contextuality inequality for a single qutrit was designed using traceless observables. • The violation of the inequality was experimentally demonstrated using NMR. • A single-shot test was experimentally performed for a subclass of diagonal qutrit states.

6th International Accounting Congress of Barcelona (1929 organised by the Association of Accountants of Catalonia

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Josepa Alemany

2017-01-01

Full Text Available Purpose: the work presented is a descriptive, contextual and detailed analysis of the activity, and the conclusions developed in the first international accounting conference held in Barcelona. The 6th International Conference on Accounting which took place in Barcelona coinciding with the International Exhibition of 1929, was organised by the Association Internationale de Comptabilité of Brussels. This association proposed holding regular meetings to discuss and study technical accounting and economic issues related to that time. Approach: the originality of the work lies in being an analytical description of the original documents prepared by the Association of Accountants of Catalonia about the conference. Findings/Originality: this study allows redoing assumptions made in previous works, because the documents before this work were contradictory regarding dates, facts and some of the content covered. Limitations: the biggest limitation of the work comes from the lack of written documentation existing on this conference. Value: the present study continues the research on topics of history of accounting in Catalonia. It is expected to complement this work by a deeper analysis of the contents and the topics covered in the papers presented at the conference, and by linking them with the theoretical accounting lines existing at that time.

77 FR 66909 - Notification of Contact Information Change for the Benghazi Accountability Review Board

Science.gov (United States)

2012-11-07

... DEPARTMENT OF STATE [Public Notice 8080] Notification of Contact Information Change for the Benghazi Accountability Review Board SUMMARY: On October 1, 2012, the Department of State announced the formation of the Benghazi Accountability Review Board (ARB) in the Federal Register (FR Doc. 2012-24504...

Validating Domains of Patient Contextual Factors Essential to Preventing Contextual Errors: A Qualitative Study Conducted at Chicago Area Veterans Health Administration Sites.

Science.gov (United States)

Binns-Calvey, Amy E; Malhiot, Alex; Kostovich, Carol T; LaVela, Sherri L; Stroupe, Kevin; Gerber, Ben S; Burkhart, Lisa; Weiner, Saul J; Weaver, Frances M

2017-09-01

"Patient context" indicates patient circumstances and characteristics or states that are essential to address when planning patient care. Specific patient "contextual factors," if overlooked, result in an inappropriate plan of care, a medical error termed a "contextual error." The myriad contextual factors that constitute patient context have been grouped into broad domains to create a taxonomy of challenges to consider when planning care. This study sought to validate a previously identified list of contextual domains. This qualitative study used directed content analysis. In 2014, 19 Department of Veterans Affairs (VA) providers (84% female) and 49 patients (86% male) from two VA medical centers and four outpatient clinics in the Chicago area participated in semistructured interviews and focus groups. Topics included patient-specific, community, and resource-related factors that affect patients' abilities to manage their care. Transcripts were analyzed with a previously identified list of contextual domains as a framework. Analysis of responses revealed that patients and providers identified the same 10 domains previously published, plus 3 additional ones. Based on comments made by patients and providers, the authors created a revised list of 12 domains from themes that emerged. Six pertain to patient circumstances such as access to care and financial situation, and 6 to patient characteristics/states including skills, abilities, and knowledge. Contextual factors in patients' lives may be essential to address for effective care planning. The rubric developed can serve as a "contextual differential" for clinicians to consider when addressing challenges patients face when planning their care.

Contextuality in canonical systems of random variables

Science.gov (United States)

Dzhafarov, Ehtibar N.; Cervantes, Víctor H.; Kujala, Janne V.

2017-10-01

Random variables representing measurements, broadly understood to include any responses to any inputs, form a system in which each of them is uniquely identified by its content (that which it measures) and its context (the conditions under which it is recorded). Two random variables are jointly distributed if and only if they share a context. In a canonical representation of a system, all random variables are binary, and every content-sharing pair of random variables has a unique maximal coupling (the joint distribution imposed on them so that they coincide with maximal possible probability). The system is contextual if these maximal couplings are incompatible with the joint distributions of the context-sharing random variables. We propose to represent any system of measurements in a canonical form and to consider the system contextual if and only if its canonical representation is contextual. As an illustration, we establish a criterion for contextuality of the canonical system consisting of all dichotomizations of a single pair of content-sharing categorical random variables. This article is part of the themed issue `Second quantum revolution: foundational questions'.

Mobile Contextualized learning games for decision support training

NARCIS (Netherlands)

Klemke, Roland; Börner, Dirk; Suarez, Angel; Schneider, Jan; Antonaci, Alessandra

2015-01-01

This interactive workshop session introduces mobile serious games as situated, contextualized learning games. Example cases for mobile serious games for decision support training are introduced and discussed. Participants will get to know contextualization techniques used in modern mobile

New approaches towards information materiality in accounting

OpenAIRE

Карзаева, Наталия Николаевна

2015-01-01

A theoretically substantiated method of the calculation of the level of the materiality factor, taking into account the interest of the persons making decision on the basis of financial factors, formulas of the calculations of the crucial level of error, above which the data of the accounting reporting cannot be adopted as reliable and appropriate corrections must be introduced in accounting reporting. The materials on the order of making corrections in accounting records and accounting repor...

Impaired spatial and contextual memory formation in galectin-1 deficient mice

Directory of Open Access Journals (Sweden)

Sakaguchi Masanori

2011-09-01

Full Text Available Abstract Galectins are a 15 member family of carbohydrate-binding proteins that have been implicated in cancer, immunity, inflammation and development. While galectins are expressed in the central nervous system, little is known about their function in the adult brain. Previously we have shown that galectin-1 (gal-1 is expressed in the adult hippocampus, and, in particular, in putative neural stem cells in the subgranular zone. To evaluate how gal-1 might contribute to hippocampal memory function here we studied galectin-1 null mutant (gal-1-/- mice. Compared to their wildtype littermate controls, gal-1-/- mice exhibited impaired spatial learning in the water maze and contextual fear learning. Interestingly, tone fear conditioning was normal in gal-1-/- mice suggesting that loss of gal-1 might especially impact hippocampal learning and memory. Furthermore, gal-1-/- mice exhibited normal motor function, emotion and sensory processing in a battery of other behavioral tests, suggesting that non-mnemonic performance deficits are unlikely to account for the spatial and contextual learning deficits. Together, these data reveal a role for galectin-carbohydrate signalling in hippocampal memory function.

Contextual remapping in visual search after predictable target-location changes.

Science.gov (United States)

Conci, Markus; Sun, Luning; Müller, Hermann J

2011-07-01

Invariant spatial context can facilitate visual search. For instance, detection of a target is faster if it is presented within a repeatedly encountered, as compared to a novel, layout of nontargets, demonstrating a role of contextual learning for attentional guidance ('contextual cueing'). Here, we investigated how context-based learning adapts to target location (and identity) changes. Three experiments were performed in which, in an initial learning phase, observers learned to associate a given context with a given target location. A subsequent test phase then introduced identity and/or location changes to the target. The results showed that contextual cueing could not compensate for target changes that were not 'predictable' (i.e. learnable). However, for predictable changes, contextual cueing remained effective even immediately after the change. These findings demonstrate that contextual cueing is adaptive to predictable target location changes. Under these conditions, learned contextual associations can be effectively 'remapped' to accommodate new task requirements.

Contextualized personality: traditional and new assessment procedures.

Science.gov (United States)

Heller, Daniel; Watson, David; Komar, Jennifer; Min, Ji-A; Perunovic, Wei Qi Elaine

2007-12-01

We describe our ongoing program of research related to the assessment of contextualized personality, focusing on social roles and cultural cues as contextual factors. First, we present our research employing the traditional assessment approach, wherein participants are asked to rate explicitly their personality across several different roles. We argue that this hypothetical approach is potentially susceptible to the influence of stereotypes, social desirability, and demand characteristics. We therefore describe the development of three novel and subtle assessment procedures that are based on obtaining online self-representations that are activated while occupying a specific context. Finally, the strengths and limitations of all four approaches, as well as directions for future research in the study of contextualized personality, are discussed.

Stimulus homogeneity enhances implicit learning: evidence from contextual cueing.

Science.gov (United States)

Feldmann-Wüstefeld, Tobias; Schubö, Anna

2014-04-01

Visual search for a target object is faster if the target is embedded in a repeatedly presented invariant configuration of distractors ('contextual cueing'). It has also been shown that the homogeneity of a context affects the efficiency of visual search: targets receive prioritized processing when presented in a homogeneous context compared to a heterogeneous context, presumably due to grouping processes at early stages of visual processing. The present study investigated in three Experiments whether context homogeneity also affects contextual cueing. In Experiment 1, context homogeneity varied on three levels of the task-relevant dimension (orientation) and contextual cueing was most pronounced for context configurations with high orientation homogeneity. When context homogeneity varied on three levels of the task-irrelevant dimension (color) and orientation homogeneity was fixed, no modulation of contextual cueing was observed: high orientation homogeneity led to large contextual cueing effects (Experiment 2) and low orientation homogeneity led to low contextual cueing effects (Experiment 3), irrespective of color homogeneity. Enhanced contextual cueing for homogeneous context configurations suggest that grouping processes do not only affect visual search but also implicit learning. We conclude that memory representation of context configurations are more easily acquired when context configurations can be processed as larger, grouped perceptual units. However, this form of implicit perceptual learning is only improved by stimulus homogeneity when stimulus homogeneity facilitates grouping processes on a dimension that is currently relevant in the task. Copyright © 2014 Elsevier B.V. All rights reserved.

Applying a Comprehensive Contextual Climate Change Vulnerability Framework to New Zealand's Tourism Industry.

Science.gov (United States)

Hopkins, Debbie

2015-03-01

Conceptualisations of 'vulnerability' vary amongst scholarly communities, contributing to a wide variety of applications. Research investigating vulnerability to climate change has often excluded non-climatic changes which may contribute to degrees of vulnerability perceived or experienced. This paper introduces a comprehensive contextual vulnerability framework which incorporates physical, social, economic and political factors which could amplify or reduce vulnerability. The framework is applied to New Zealand's tourism industry to explore its value in interpreting a complex, human-natural environment system with multiple competing vulnerabilities. The comprehensive contextual framework can inform government policy and industry decision making, integrating understandings of climate change within the broader context of internal and external social, physical, economic, and institutional stressors.

Mobile Contextualized learning games for decision support training

NARCIS (Netherlands)

Klemke, Roland

2014-01-01

This interactive workshop session introduces mobile serious games as situated, contextualized learning games. Example cases for mobile serious games for decision support training are introduced and discussed. Participants will get to know contextualization techniques used in modern mobile devices

Awareness in contextual cueing of visual search as measured with concurrent access- and phenomenal-consciousness tasks.

Science.gov (United States)

Schlagbauer, Bernhard; Müller, Hermann J; Zehetleitner, Michael; Geyer, Thomas

2012-10-25

In visual search, context information can serve as a cue to guide attention to the target location. When observers repeatedly encounter displays with identical target-distractor arrangements, reaction times (RTs) are faster for repeated relative to nonrepeated displays, the latter containing novel configurations. This effect has been termed "contextual cueing." The present study asked whether information about the target location in repeated displays is "explicit" (or "conscious") in nature. To examine this issue, observers performed a test session (after an initial training phase in which RTs to repeated and nonrepeated displays were measured) in which the search stimuli were presented briefly and terminated by visual masks; following this, observers had to make a target localization response (with accuracy as the dependent measure) and indicate their visual experience and confidence associated with the localization response. The data were examined at the level of individual displays, i.e., in terms of whether or not a repeated display actually produced contextual cueing. The results were that (a) contextual cueing was driven by only a very small number of about four actually learned configurations; (b) localization accuracy was increased for learned relative to nonrepeated displays; and (c) both consciousness measures were enhanced for learned compared to nonrepeated displays. It is concluded that contextual cueing is driven by only a few repeated displays and the ability to locate the target in these displays is associated with increased visual experience.

A sequential model to link contextual risk, perception and public support for flood adaptation policy.

Science.gov (United States)

Shao, Wanyun; Xian, Siyuan; Lin, Ning; Small, Mitchell J

2017-10-01

The economic damage from coastal flooding has dramatically increased over the past several decades, owing to rapid development in shoreline areas and possible effects of climate change. To respond to these trends, it is imperative for policy makers to understand individuals' support for flood adaptation policy. Using original survey data for all coastal counties of the United States Gulf Coast merged with contextual data on flood risk, this study investigates coastal residents' support for two adaptation policy measures: incentives for relocation and funding for educational programs on emergency planning and evacuation. Specifically, this study explores the interactive relationships among contextual flood risks, perceived flood risks and policy support for flood adaptation, with the effects of social-demographic variables being controlled. Age, gender, race and partisanship are found to significantly affect individuals' policy support for both adaptation measures. The contextual flooding risks, indicated by distance from the coast, maximum wind speed and peak height of storm surge associated with the last hurricane landfall, and percentage of high-risk flood zone per county, are shown to impact one's perceptions of risk, which in turn influence one's support for both policy measures. The key finding -risk perception mediates the impact of contextual risk conditions on public support for flood management policies - highlights the need to ensure that the public is well informed by the latest scientific, engineering and economic knowledge. To achieve this, more information on current and future flood risks and options available for mitigation as well as risk communication tools are needed. Copyright © 2017 Elsevier Ltd. All rights reserved.