<p style='text-indent:20px;'>In this paper, we develop a dynamic control model to investigate monopolist's investment strategies in product innovation, process innovation and advertising-based goodwill. The significant features of our study are: (ⅰ) considering the effect quality on goodwill; (ⅱ) instantaneous cost producing using machinery and/or skilled labour; (ⅲ) customers' demand fun...

This study presents some evidence of discount rate selection on goodwill impairment testing under the new requirements of FRS 36. The selection of discount rates is believed to be an important key factor that affects the outcome of impairment assessment, especially when using the method of value in use. This study objectively examines the Singapore listed firm’s selection of discount rates disc...

this article aims to study an important principle in discourse analysis, which belongs to paul grice, the contemporary philosopher. he believes that in addition to giving and taking information during a conversation, people also show their cooperation with each other, and so he suggests the ‘cooperative principle’ which contains some principles of subtext. since the cooperative principle is wit...

1 When fair value cannot be measured by reference to matters that are directly observable, and if the measure represents little more than the measurer's state of mind, neither the measurement nor the measurement method are verifiable. In those circumstances, the independent auditor has a scope limitation and should not express an unqualified opinion on the financial statements that are material...

This study addresses 3 research questions in the context of online political discussions: What is the distribution of successful topic starting practices, what characterizes the content of large thread-starting messages, and what is the source of that content? A 6-month analysis of almost 40,000 authors in 20 political Usenet newsgroups identified authors who received a disproportionate number ...

The present paper’s aim is to investigate how the participants of an online learning environment employed written language in a creative way through the spontaneous use of figurative language. The content analysis showed that figurative language was a means to express the social dimension either to refer to the self, feelings and emotions, or to conceptualize the components of the virtual learn...

Emerging mobile technologies hold great promise for educational institutions seeking to extend the learning experience to an increasingly nomadic and timechallenged student community, especially at urban campuses where both faculty and students typically commute to school and struggle to multi-processes work, study and family time and location demands. The ability to reach out and engage learne...

This demonstration presents AttitudeMiner, a system for mining attitude from online discussions. AttitudeMiner uses linguistic techniques to analyze the text exchanged between participants of online discussion threads at different levels of granularity: the word level, the sentence level, the post level, and the thread level. The goal of this analysis is to identify the polarity of the attitude...

This article is based on an exploratory study on the use of blogs to support learning in an online MBA school. In this paper, the authors examine students’ perceptions toward blogs and their effectiveness. The study finds that although students are open to the idea of using blogs to enhance presentation and reflection of their learning, concerns exist on their suitability for threaded discussio...

Recent advance in digital storage technology has enabled us to archive more than 1,700 hours of video data from a daily Japanese news show in the last nine years. In this paper, to effectively make use of the video data in the archive, we first present a news video structuring method based on the chronological semantic relations between stories, namely the “topic thread structure”. Next, we int...