scholarly journals Data-Driven Dialogue Models: Applying Formal and Computational Tools to the Study of Financial And Moral Dialogues

2020 ◽  
Vol 63 (1) ◽  
pp. 185-208
Author(s):  
Olena Yaskorska-Shah
Keyword(s):  
Real Life ◽  
Point Of View ◽  
Computational Tools ◽  
Formal Systems ◽  
Financial Communication ◽  
Textual Data ◽  
Structured Argumentation ◽  
Moral Debate ◽  
Systems Modelling ◽  
High Degree

AbstractThis paper proposes two formal models for understanding real-life dialogues, aimed at capturing argumentative structures performatively enacted during conversations. In the course of the investigation, two types of discourse with a high degree of well-structured argumentation were chosen: moral debate and financial communication. The research project found itself confronted by a need to analyse, structure and formally describe large volumes of textual data, where this called for the application of computational tools. It is expected that the results of the proposed research will make a contribution to formal systems modelling and the evaluation of communication from the point of view of argument soundness.

The usefulness of accounting research: A practitioner's point of view

2017 ◽  
pp. 67-74
Author(s):  
Giovanni Andrea Toselli
Keyword(s):  
Point Of View ◽  
Chief Financial Officers ◽  
Industrial System ◽  
Academic Institutions ◽  
Accounting Research ◽  
Strong Feeling ◽  
Financial Communication

This paper represents a contribution from the point of view of a practitioner who strongly believes that it is essential to continue to invest in accounting research. The cooperation between chief financial officers, auditors and academic institutions is central not only for improving the process of accounting regulations but also for relaunching, at the same time, the industrial system (and not only it), by creating a strong feeling of trust in general economic and financial communication, thus fostering higher level of accountability.

The economic analysis of rationality in the tradition of Harvey Leibenstein

2020 ◽  
pp. 21-38
Author(s):  
Ivan V. Rozmainsky ◽  
Yulia I. Pashentseva
Keyword(s):  
Economic Analysis ◽  
Real Life ◽  
Informal Institutions ◽  
External Information ◽  
Urban Residents ◽  
The Future ◽  
Information Constraints ◽  
High Degree ◽  
Market Capitalism

The paper is devoted to the economic analysis of rationality in the tradition of Harvey Leibenstein: the authors perceive rationality as “calculatedness” when making decisions, while the degree of this “calculatedness” is interpreted as a variable. Thus, this approach does not correspond to the generally accepted neoclassical interpretation of rationality, according to which rationality is both full and constant. The authors believe that such a neoclassical approach makes too stringent requirements for the abilities of people. In real life, people do not behave like calculating machines. The paper discusses various factors limiting the degree of rationality of individuals. One group of factors is associated with external information constraints such as the complexity and extensiveness of information, as well as the uncertainty of the future. Another group of factors is related to informal institutions. In particular, the paper states that the system of planned socialism contributes to less rationality than the system of market capitalism. Thus, in the post-socialist countries, including contemporary Russia, one should not expect a high degree of rationality of the behavior of economic entities. The paper mentions, in particular, the factors of rationality caused by informal institutions, such as the propensity to calculate, the propensity to be independent when making decisions and the propensity to set goals. The authors also believe that people who live on their own are usually more rational than people who share a common household with someone else. This assumption is verified econometrically based on data on young urban residents collected by the authors. It turned out that the behavior of people included in this database, in general, corresponds to what the authors believed.

Bleak Weather for Sun-Shine AG: A Case Study of Impairment of Assets

2014 ◽  
Vol 30 (2) ◽  
pp. 113-126 ◽  
Author(s):  
Dominic Detzen ◽  
Tobias Stork genannt Wersborg ◽  
Henning Zülch
Keyword(s):  
Real Life ◽  
Accounting Standards ◽  
Point Of View ◽  
Professional Judgment ◽  
Economic Point ◽  
Instructional Resource

ABSTRACT This case originates from a real-life business situation and illustrates the application of impairment tests in accordance with IFRS and U.S. GAAP. In the first part of the case study, students examine conceptual questions of impairment tests under IFRS and U.S. GAAP with respect to applicable accounting standards, definitions, value concepts, and frequency of application. In addition, the case encourages students to discuss the impairment regime from an economic point of view. The second part of the instructional resource continues to provide instructors with the flexibility of applying U.S. GAAP and/or IFRS when students are asked to test a long-lived asset for impairment and, if necessary, allocate any potential impairment. This latter part demonstrates that impairment tests require professional judgment that students are to exercise in the case.

scholarly journals The contribution of the Italian residents in neurology to the COVID-19 crisis: admirable generosity but neurological training remains their priority

2021 ◽  
Author(s):  
Cristina Tassorelli ◽  
Vincenzo Silani ◽  
Alessandro Padovani ◽  
Paolo Barone ◽  
Paolo Calabresi ◽  
...  
Keyword(s):  
Clinical Training ◽  
Real Life ◽  
Healthcare Management ◽  
Point Of View ◽  
Research Activity ◽  
High Quality ◽  
Research Activities ◽  
Italian Regions ◽  
Training And Research

Abstract Background The coronavirus disease 2019 (COVID-19) pandemic has severely impacted the Italian healthcare system, underscoring a dramatic shortage of specialized doctors in many disciplines. The situation affected the activity of the residents in neurology, who were also offered the possibility of being formally hired before their training completion. Aims (1) To showcase examples of clinical and research activity of residents in neurology during the COVID-19 pandemic in Italy and (2) to illustrate the point of view of Italian residents in neurology about the possibility of being hired before the completion of their residency program. Results Real-life reports from several areas in Lombardia—one of the Italian regions more affected by COVID-19—show that residents in neurology gave an outstanding demonstration of generosity, collaboration, reliability, and adaptation to the changing environment, while continuing their clinical training and research activities. A very small minority of the residents participated in the dedicated selections for being hired before completion of their training program. The large majority of them prioritized their training over the option of earlier employment. Conclusions Italian residents in neurology generously contributed to the healthcare management of the COVID-19 pandemic in many ways, while remaining determined to pursue their training. Neurology is a rapidly evolving clinical field due to continuous diagnostic and therapeutic progress. Stakeholders need to listen to the strong message conveyed by our residents in neurology and endeavor to provide them with the most adequate training, to ensure high quality of care and excellence in research in the future.

Resistance to Outflow of Cerebrospinal Fluid Determined by Bolus Injection Technique and Constant Rate Steady State Infusion in Humans

Neurosurgery ◽  
1985 ◽  
Vol 16 (3) ◽  
pp. 336-340 ◽  
Author(s):  
Michael Kosteljanetz
Keyword(s):  
Cerebrospinal Fluid ◽  
Steady State ◽  
Bolus Injection ◽  
Point Of View ◽  
Injection Technique ◽  
Communicating Hydrocephalus ◽  
Constant Rate ◽  
High Degree ◽  
Infusion Technique

Abstract Two methods for the determination of resistance to the outflow of cerebrospinal fluid, the bolus injection technique and the constant rate steady state infusion technique, were compared. Thirty-two patients with a variety of intracranial diseases (usually communicating hydrocephalus) were studied. There was a high degree of correlation between the resistance values obtained with the two methods, but values based on the bolus injection technique were systematically and statistically significantly lower than those obtained with the constant rate infusion test. From a practical point of view. both methods were found to be applicable in a clinical setting.

Adherence, Persistence, and Effectiveness in Real Life. Multicenter Long-Term Study on the Use of Pirfenidone and Nintedanib in the Treatment of Idiopathic Pulmonary Fibrosis

2021 ◽  
pp. 089719002110086
Author(s):  
Fiorenzo Santoleri ◽  
Luigia Auriemma ◽  
Antonella Spacone ◽  
Stefano Marinari ◽  
Fabio Esposito ◽  
...  
Keyword(s):  
Idiopathic Pulmonary Fibrosis ◽  
Pulmonary Fibrosis ◽  
Pharmacological Study ◽  
Functional Decline ◽  
Real Life ◽  
Point Of View ◽  
Response To Treatment ◽  
First Year ◽  
Long Term Study ◽  
Second Year

Background: In the treatment of idiopathic pulmonary fibrosis (IPF), nintedanib and pirfenidone, with their different mechanisms of action, lead to a reduction in the rate of progression of the fibrosis process measured by the reduction of functional decline, and, in particular, the decrease in forced vital capacity (FVC) and of the diffusion capacity of the lungs for carbon monoxide (DLCO). The objective of this study was to analyze real-life adherence, persistence and efficacy in the use of pirfenidone and nintedanib in the treatment of IPF. Methods: A non-interventional multicenter retrospective observational pharmacological study in real-life treat-ment at 1 and 2 years was conducted. Furthermore, we analyzed the levels of FVC and DLCO at 6 and 12 months, respectively, from the start of treatment. Results: We identified 144 patients in the period between January 2013 and April 2019. From the point of view of adherence, there is no difference between the two drugs, even though patients who used pirfenidone had increasingly higher values: 0.90 vs 0.89, in the first year, and 0.91 vs 0.84, in the second year. In the first year of treatment, the percentage of persistent patients was 67% and 76%, while in the second year, it dropped to 47% and 53% for pirfenidone and nintedanib, respectively. Conclusion: The stratification of the adherence values as a function of the response to treatment in terms of FVC at 12 months for both study drugs showed that patients with optimal response scored adherence of more than 90%.

scholarly journals ALVIC versus the Internet: Redesigning a Networked Virtual Environment Architecture

2008 ◽  
Vol 2008 ◽  
pp. 1-9 ◽  
Author(s):  
Peter Quax ◽  
Jeroen Dierckx ◽  
Bart Cornelissen ◽  
Wim Lamotte
Keyword(s):  
Virtual Environment ◽  
Large Scale ◽  
Virtual Communities ◽  
Real Life ◽  
Point Of View ◽  
The Internet ◽  
Generic Framework ◽  
Short Period ◽  
Networked Virtual Environment ◽  
Near Future

The explosive growth of the number of applications based on networked virtual environment technology, both games and virtual communities, shows that these types of applications have become commonplace in a short period of time. However, from a research point of view, the inherent weaknesses in their architectures are quickly exposed. The Architecture for Large-Scale Virtual Interactive Communities (ALVICs) was originally developed to serve as a generic framework to deploy networked virtual environment applications on the Internet. While it has been shown to effectively scale to the numbers originally put forward, our findings have shown that, on a real-life network, such as the Internet, several drawbacks will not be overcome in the near future. It is, therefore, that we have recently started with the development of ALVIC-NG, which, while incorporating the findings from our previous research, makes several improvements on the original version, making it suitable for deployment on the Internet as it exists today.

AN EFFICIENT APPROACH FOR THE THREE-DIMENSIONAL CONTAINER PACKING PROBLEM WITH PRACTICAL CONSTRAINTS

2004 ◽  
Vol 21 (03) ◽  
pp. 279-295 ◽  
Author(s):  
ZHIHONG JIN ◽  
KATSUHISA OHNO ◽  
JIALI DU
Keyword(s):  
Three Dimensional ◽  
Real Life ◽  
Packing Problem ◽  
Utilization Rate ◽  
Benchmark Problems ◽  
Rectangular Container ◽  
Efficient Packing ◽  
High Degree ◽  
Practical Constraints ◽  
Inherent Stability

This paper deals with the three-dimensional container packing problem (3DCPP), which is to pack a number of items orthogonally onto a rectangular container so that the utilization rate of the container space or the total value of loaded items is maximized. Besides the above objectives, some other practical constraints, such as loading stability, the rotation of items around the height axis, and the fixed loading (unloading) orders, must be considered for the real-life 3DCPP. In this paper, a sub-volume based simulated annealing meta-heuristic algorithm is proposed, which aims at generating flexible and efficient packing patterns and providing a high degree of inherent stability at the same time. Computational experiments on benchmark problems show its efficiency.

Positive evaluation in the language of human resources: textbooks versus reality

2021 ◽  
Vol 11 (1) ◽  
pp. 133-152
Author(s):  
Pavel Reich
Keyword(s):  
Human Resources ◽  
Real Life ◽  
Point Of View ◽  
Business English ◽  
Evaluative Language ◽  
English Textbooks ◽  
General Business ◽  
Hr Managers ◽  
Authentic Language ◽  
Positive Evaluation

Abstract The aim of the present paper is to focus on the language of Human Resources (HR) as one of the subfields of English for business purposes in respect of positive evaluation and stancetaking and to identify to what extent evaluative language common in real-life situations is reflected in currently available textbooks of English for HR (EHR). Authentic language is taken from blogs and interviews with prominent HR managers on www.thehrdirector.com, which is a global online magazine dedicated to HR professionals. The corpus created from these texts is analysed from the point of view of evaluative language and the data ascertained are put into contrast with the language presented in three commonly available HR English textbooks. The analysis focusses on the lexical level of language and is based on the Appraisal framework (and the system of Attitude) of Systemic Functional Linguistics. Even though the present study is intended as qualitative rather than quantitative, the findings are quantified in order to shed some light on the commonality and frequency of some of the phenomena ascertained and their reflection in the textbooks. The outcomes of the analysis might serve as food for thought and inspiration for tertiary-level teachers of general business English courses as well as highly specialised courses focusing on the language of human resources.

The Degree Of Applying The Thinking Skills In Teaching Physical Education In Public Schools In Palestine From The Perspectives Of Teachers Of Physical Education Themselves

2020 ◽  
Vol 8 (3) ◽  
pp. 61-73
Author(s):  
Islam Abbas ◽  
Farah Naseer
Keyword(s):  
Public Schools ◽  
Physical Education ◽  
Reflective Thinking ◽  
Training Programs ◽  
Thinking Skills ◽  
Point Of View ◽  
High Degree

This study aimed to identify the degree of applying the thinking skills in teaching physical education in public schools in Palestine from the perspectives of teachers of physical education themselves. The study found that the degree of applying the thinking skills in the field of thinking during the event received the highest degree of approval from the point of view of the teachers of physical education, followed by the field of thinking of the event in the second place. The field of reflective thinking in general received a high degree of approval, with a percentage of 73.3%. The study also focused on the preparation of teachers with a high awareness in the use of reflective thinking skills, and the need to prepare training programs for students in the field of reflective thinking to help them solve their problems No compound skills.

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