Does option-based compensation have a causal influence on payout policy? To address this question we examine the adoption of mandatory expensing of stock options (via accounting standard FAS123R), a plausible exogenous shock to the use of option-based compensation. As FAS123R applies to all firms, our identification strategy exploits the fact that the reduction in option-based compensation in r...

Motion compensation is widely used in many video coding standards. Due to its bandwidth requirement and complexity, motion compensation is one of the most challenging parts in the design of high definition video decoder. In this paper, we propose a high performance and low bandwidth motion compensation design, which supports H.264/AVC, MPEG-1/2 and Chinese AVS standards. We introduce a 2-Dimens...

This application report describes the implementation of MPEG-4 motion compensation on the Texas Instruments (TI) TMS320C62x digital signal processor (DSP). MPEG-4 is a standard for coding of audiovisual information being developed by the Motion Picture Experts Group (MPEG). MPEG-4 became an International Standard in December 1998. Motion compensation is a basic component of MPEG-4 and other vi...

Long-term memory prediction extends motion compensation from the previous frame to several past frames with the result of increased coding efficiency. In this paper we demonstrate that combining long-term memory prediction with affine motion compensation leads to further coding gains. For that, various affine motion parameter sets are estimated between frames in the long-term memory buffer and ...

Web Services have been becoming more and more important in these years, and BPEL4WS is a de facto standard for the web service composition and orchestration. In this paper, we propose a language BPEL0 to capture the important features of BPEL4WS, with the scope-based compensation handling mechanism, which allow the users to specify the compensation behaviors of processes in application-specific...

Correction of terrestrial Light Detection and Ranging (LiDAR) intensity data has been increasingly studied in recent years. The purpose is to obtain additional insight into the scanned environment that is not available from the geometric information alone. Radiometric correction, as the name implies, corrects the received intensity to standard reflectance values in the range of (0, 1). This cor...

Web Services have been becoming more and more important in these years, and BPEL4WS is a de facto standard for the web service composition and orchestration. In this paper, we propose a language BPEL0 to capture the important features of BPEL4WS, with the scope-based compensation handling mechanism, which allow the users to specify the compensation behaviors of processes in application-specific...

1098-4402= This paper presents a method for compensating the vertical orbit change through the interaction region that arises when the beam enters the linear collider detector solenoid at a crossing angle. Such compensation is required because any deviation of the vertical orbit causes degradation of the beam size due to synchrotron radiation, and also because the nonzero total vertical angle c...

The pel-recursive approach to motion estimation has been widely studied for compensating progressively scanned, moderate-resolution video. Although pel-recursive algorithms may not be suitable for application to interlaced high-definition television (HDTV), the underlying principle of backward motion compensation, upon which pel-recursive algorithms are based, can be exploited to improve existi...

In this paper, recently proposed Temporally Varying Weight Regression (TVWR) is investigated in two ways for noise robust speech recognition. Firstly, since typical model compensation approaches assume that the noise feature is independent and identically distributed, non-stationary noise environment can be poorly compensated using conventional model compensation approaches in the standard Hidd...