نتایج جستجو برای: value relevance

تعداد نتایج: 851264  

2004
Brian J. Corbitt Dale Holt Stephen Segrave

Deakin University has established a major integrated corporate technology infrastructure in the last two years to enhance and bring together its distance education and on-campus education. This environment has been called Deakin Online. With Deakin Online rapidly developing, efforts are beginning to focus more fundamentally on how the potentials of the environment can be realised to create endu...

2009
Rauno Pirenen

Higher education institutions are traditionally seen as producers of new knowledge and technology. However, a change is taking place as cooperation in value networks, co-created service innovations, the contributions of lead innovations and regional development that impacts on social and global improvements have become more important for the development of new knowledge and technology. The obje...

2013
Charles E. Roth Deborah Simmons

Higher education has an important role to play in advocating environmentalism. Given this responsibility, the goal of higher education should therefore be to develop graduates with the knowledge, skills and values related to environmentalism. However, research indicates that there is a lack of consciousness amongst graduates on the need to be more environmentally aware, especially when it comes...

2010
KEVIN F. BROWN SEONG-YEON CHO

In the wake of the Enron and WorldCom accounting scandals, nonaudit services provided by auditors have come under the scrutiny of Congress as reflected in the Sarbanes-Oxley Act of 2002. In an attempt to better understand the impact of the Act, this study sets forth two specific objectives. The first objective is to examine the value relevance of auditor’s fees. The other objective is to invest...

Journal: :IJGCMS 2011
Yam San Chee Susan Gwee Ek Ming Tan

Citizenship education is important in developing nations, where establishing a vital sense of statehood, belonging, and common purpose amongst citizens presents political leaders with significant challenges. This paper examines the enactment of an innovative citizenship education learning program based on the Statecraft X curriculum. The authors hold that it is essential for student learning to...

2006
Christopher Potts

This paper aims to show how general pragmatic pressures, interacting with the context of utterance, can produce specific conversational implicatures — as well as the lack thereof in nonsupporting environments. Inspired by the work of Merin (1997), Blutner (1998), van Rooy (2003a), Benz et al. (2005), and others, I use probabilities to represent speakers’ belief states and the content of their u...

2012
Timothy Hanratty Eric Heilman John Dumer Robert J. Hammell

From Wall Street to the streets of Baghdad, information drives action. Confounding this edict for the military is not only the unprecedented increase in the types and amount of information available, but the ability to separate the important information from the routine. Termed the value of information (VOI), the modern military commander and his staff require improved methodologies for assessi...

Journal: :Appl. Soft Comput. 2013
Daniel Sanchez-Valdes Alberto Alvarez-Alvarez Gracián Triviño

Satellites situated in the orbit of Mars have provided and continue providing thousand of images of the planet surface. Nevertheless the number of expert geologists analyzing these images is limited. Typically, these experts provide linguistic descriptions of their observations remarking the relevant features in the image and ignoring the irrelevant details for a given goal. In this paper, we a...

2016
Yuan George Shan

Article history: Received 17 July 2014 Received in revised form 18 March 2015 Accepted 2 April 2015 Available online 9 April 2015 This study investigates whether earnings management reduces the level of value relevance and whether good corporate governance restrains earnings management. Using hand-collected data comprising 1012 firm-year observations from all companies listed on the Shanghai SS...

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