scholarly journals Resultado global y dimensión empresarial para cotizadas europeas en NYSE y NASDAQ

2011 ◽  
Vol 16 (53) ◽  
Author(s):  
Francisco Sousa Fernández ◽  
María Mercedes Carro Arana
Keyword(s):  
A Priori ◽  
A Posteriori ◽  
Kolmogorov Smirnov ◽  
Los Grupos

El resultado global está cobrando cada vez más fuerza como referente del resultado empresarial frente al más tradicional resultado neto, en particular, desde la revisión en el año 2007 de la Norma Internacional de Contabilidad nº 1 (NIC 1) del Comité de Normas Internacionales de Contabilidad (IASB). Además, se está asistiendo al impacto del mismo a nivel internacional a través de la adopción de las normas de este organismo, como ocurre en Venezuela con los Boletines de Aplicación de las mismas, emitidos por la Federación de Colegios de Contadores Públicos. Ante este escenario, este trabajo pionero a nivel internacional, plantea como objetivo esencial evaluar empíricamente cómo impacta el resultado global en los grupos empresariales atendiendo a su dimensión, con especial atención a las grandes corporaciones por su reticencia a la adopción del mismo por temor a perjudicar sus resultados. Para ello, se toma una muestra de 136 grupos empresariales europeos cotizados en NYSE y NASDAQ con información revelada según normas norteamericanas. Como metodología de contraste se emplean herramientas no paramétricas al estar los datos muy alejados de la normalidad. En concreto, como pruebas a priori se utiliza el Test de Kruskal-Wallis reforzado con el de la Mediana y como pruebas a posteriori el Test de la U de Mann-Whitney reforzado con el de Kolmogorov-Smirnov para dos muestras. Los resultados muestran un acusado impacto negativo del resultado global frente al resultado neto, en algunos casos espectacular, que conduce a diferencias significativas, en particular, entre los pequeños y grandes grupos empresariales, lo que puede ser de utilidad para la gerencia y el resto de usuarios.

A priori/a posteriori

2017 ◽  
Author(s):  
Heinrich Schepers ◽  
Giorgio Tonelli ◽  
Rudolf Eisler
Keyword(s):  
A Priori ◽  
A Posteriori

A Critique of Modernist Synthesis in Islamic Thought

1994 ◽  
Vol 11 (4) ◽  
pp. 475-503
Author(s):  
Masudul Alum Choudhury
Keyword(s):  
Scientific Inquiry ◽  
A Priori ◽  
Scientific Investigation ◽  
Muslim World ◽  
A Posteriori ◽  
Islamic Thought ◽  
And Behavior ◽  
Muslim Scholars

Is it the realm of theoretical constructs or positive applications thatdefines the essence of scientific inquiry? Is there unison between thenormative and the positive, between the inductive and deductivecontents, between perception and reality, between the micro- andmacro-phenomena of reality as technically understood? In short, isthere a possibility for unification of knowledge in modernist epistemologicalcomprehension? Is knowledge perceived in conceptionand application as systemic dichotomy between the purely epistemic(in the metaphysically a priori sense) and the purely ontic (in thepurely positivistically a posteriori sense) at all a reflection of reality?Is knowledge possible in such a dichotomy or plurality?Answers to these foundational questions are primal in order tounderstand a critique of modernist synthesis in Islamic thought thathas been raging among Muslim scholars for some time now. Theconsequences emanating from the modernist approach underlie muchof the nature of development in methodology, thinking, institutions,and behavior in the Muslim world throughout its history. They arefound to pervade more intensively, I will argue here, as the consequenceof a taqlid of modernism among Islamic thinkers. I will thenargue that this debility has arisen not because of a comparativemodem scientific investigation, but due to a failure to fathom theuniqueness of a truly Qur'anic epistemological inquiry in the understandingof the nature of the Islamic socioscientific worldview ...

Qualifier la qualité des données localisées numériques des réseaux d’eau et d’assainissement

2019 ◽  
Vol 11 ◽  
pp. 51-64
Author(s):  
M. LE MOAL
Keyword(s):  
A Priori ◽  
A Posteriori ◽  
Systèmes D’Information Géographique ◽  
Systèmes D’Information

Les systèmes d’information géographique (SIG) sont devenus incontournables dans la gestion des réseaux d’eau et d’assainissement et leur efficacité repose en très grande partie sur la qualité des données exploitées. Parallèlement, les évolutions réglementaires et les pratiques des utilisateurs augmentant notamment les échanges d’informations renforcent le rôle central des données et de leur qualité. Si la plupart des solutions SIG du marché disposent de fonctions dédiées à la qualification de la qualité des données, elles procèdent de la traduction préalable de spécifications des données en règles informatiques avant de procéder aux tests qualitatifs. Cette approche chronophage requiert des compétences métier. Pour éviter ces contraintes, Axes Conseil a élaboré un procédé de contrôle des données SIG rapide et accessible à des acteurs métier de l’eau et de l’assainissement. Plutôt qu’une lourde approche de modélisation a priori, le principe est de générer un ensemble d’indicateurs explicites facilement exploitables a posteriori par les acteurs du métier. Cette approche offre une grande souplesse d’analyse et ne nécessite pas de compétences informatiques avancées.

Niveles de participación en la realidad asociativa lasallista en América Latina y España

2005 ◽  
Vol 5 (1) ◽  
pp. 37-57
Author(s):  
Lorenzo González Kipper
Keyword(s):  
A Priori ◽  
America Latina ◽  
Los Grupos

La investigación tuvo como propósitos especificar variables que permitieran discriminar grupos de asociados lasallistas, detectar con qué fuerza cada una de esas variables influye sobre la pertenencia a los grupos y tener la capacidad de aplicar lo estudiado a casos concretos para asignarles al grupo que les corresponde. Se trató de una investigación empírica, cuantitativa, descriptiva, transversal y de campo. La muestra estratificada fueron 939 sujetos pertenecientes a las instituciones lasallistas no universitarias de América Latina y de España en el período 2003-2004. El instrumento, con escala tipo Likert, se elaboró ex profeso. Su validez y confiabilidad se establecieron durante el estudio piloto. Los datos recogidos se sometieron a la estadística descriptiva. Con el análisis cluster se agruparon en tres niveles. Cuatro análisis discriminantes sucesivos permitieron estudiar y establecer la discriminación de los tres grupos. Se detectaron las variables con mayor fuerza discriminante en cada una de las dos ecuaciones discriminantes. La diferencia entre los grupos quedó comprobada por las diferencias entre las medias de las variables, entre los coeficientes discriminantes y entre los centroides (p < 0.05). La equivalencia entre estos grupos y los grupos a priori quedó establecida por la similitud del comportamiento de las variables. Se identificaron las características de cada grupo y lo que implica pertenecer a ellos. Se clasificaron los sujetos en base a las funciones discriminantes tipificadas. Las cinco variables consideradas fueron: pertenencia, solidaridad, adhesión entusiasta, espiritualidad y compromiso comunitario. Ellas caracterizan al sujeto de la realidad asociativa lasallista y permitieron discriminar tres grupos.

Kant’s ‘Transcendental Deduction’

2018 ◽  
Author(s):  
Barry Stroud
Keyword(s):  
A Priori ◽  
Human Mind ◽  
Critical Assessment ◽  
Structural Description ◽  
A Posteriori ◽  
Human Knowledge ◽  
Transcendental Deduction ◽  
The World ◽  
Empirical Realism

This chapter presents a straightforward structural description of Immanuel Kant’s conception of what the transcendental deduction is supposed to do, and how it is supposed to do it. The ‘deduction’ Kant thinks is needed for understanding the human mind would establish and explain our ‘right’ or ‘entitlement’ to something we seem to possess and employ in ‘the highly complicated web of human knowledge’. This is: experience, concepts, and principles. The chapter explains the point and strategy of the ‘deduction’ as Kant understands it, as well as the demanding conditions of its success, without entering into complexities of interpretation or critical assessment of the degree of success actually achieved. It also analyses Kant’s arguments regarding a priori concepts as well as a posteriori knowledge of the world around us, along with his claim that our position in the world must be understood as ‘empirical realism’.

Positive Psychology’s A Priori Problem

2017 ◽  
Vol 58 (3) ◽  
pp. 313-342 ◽  
Author(s):  
Barbara S. Held
Keyword(s):  
Conceptual Framework ◽  
A Priori ◽  
A Posteriori ◽  
Negative Numbers ◽  
Psychological States ◽  
Psychological Reality ◽  
Negative Results ◽  
Optimal Functioning ◽  
Conceptual Muddles ◽  
Negative Phenomena

The positive/negative distinction works well in many fields—for example, in mathematics negative numbers hold their own, and in medical pathology negative results are usually celebrated. But in positive psychology negativity should be replaced with positivity for flourishing/optimal functioning to occur. That the designation of the psychological states and processes deemed positive (good/desirable) and negative (bad/undesirable) is made a priori, independent of circumstantial particularity, both intrapersonal and interpersonal, does not seem to bother positive psychologists. But it should, as it results in conceptual muddles and dead ends that cannot be solved within their conceptual framework of positivity and negativity. Especially problematic is an ambiguity I find in positive psychologists’ a priori and a posteriori understandings of positivity and negativity, an ambiguity about constitutive and causal relations that pervades their science and the conclusions drawn from it. By eliminating their a priori dichotomy of positivity and negativity, positive psychologists might well find themselves in a better position to put back together the psychological reality that they have fractured in their ontologically dubious move of carving up psychological reality a priori into positive and negative phenomena. They then might find themselves better placed to “broaden and build” their own science of flourishing.

scholarly journals Changes in Power Plant NOx Emissions over Northwest Greece Using a Data Assimilation Technique

Atmosphere ◽  
2021 ◽  
Vol 12 (7) ◽  
pp. 900
Author(s):  
Ioanna Skoulidou ◽  
Maria-Elissavet Koukouli ◽  
Arjo Segers ◽  
Astrid Manders ◽  
Dimitris Balis ◽  
...  
Keyword(s):  
Power Plant ◽  
Data Assimilation ◽  
Energy Production ◽  
Power Plants ◽  
Transport Model ◽  
A Priori ◽  
Filter Method ◽  
Nox Emissions ◽  
A Posteriori ◽  
Data Assimilation Technique

In this work, we investigate the ability of a data assimilation technique and space-borne observations to quantify and monitor changes in nitrogen oxides (NOx) emissions over Northwestern Greece for the summers of 2018 and 2019. In this region, four lignite-burning power plants are located. The data assimilation technique, based on the Ensemble Kalman Filter method, is employed to combine space-borne atmospheric observations from the high spatial resolution Sentinel-5 Precursor (S5P) Tropospheric Monitoring Instrument (TROPOMI) and simulations using the LOTOS-EUROS Chemical Transport model. The Copernicus Atmosphere Monitoring Service-Regional European emissions (CAMS-REG, version 4.2) inventory based on the year 2015 is used as the a priori emissions in the simulations. Surface measurements of nitrogen dioxide (NO2) from air quality stations operating in the region are compared with the model surface NO2 output using either the a priori (base run) or the a posteriori (assimilated run) NOx emissions. Relative to the a priori emissions, the assimilation suggests a strong decrease in concentrations for the station located near the largest power plant, by 80% in 2019 and by 67% in 2018. Concerning the estimated annual a posteriori NOx emissions, it was found that, for the pixels hosting the two largest power plants, the assimilated run results in emissions decreased by ~40–50% for 2018 compared to 2015, whereas a larger decrease, of ~70% for both power plants, was found for 2019, after assimilating the space-born observations. For the same power plants, the European Pollutant Release and Transfer Register (E-PRTR) reports decreased emissions in 2018 and 2019 compared to 2015 (−35% and −38% in 2018, −62% and −72% in 2019), in good agreement with the estimated emissions. We further compare the a posteriori emissions to the reported energy production of the power plants during the summer of 2018 and 2019. Mean decreases of about −35% and−63% in NOx emissions are estimated for the two larger power plants in summer of 2018 and 2019, respectively, which are supported by similar decreases in the reported energy production of the power plants (~−30% and −70%, respectively).

scholarly journals Laying ghosts to rest

2021 ◽  
Author(s):  
Donnchadh O’Conaill
Keyword(s):  
New York ◽  
Philosophy Of Mind ◽  
A Priori ◽  
A Posteriori ◽  
Rule Out

AbstractOne of the most widely-discussed arguments against physcialism appeals to the conceivability of zombies, being which are physically or functionally identical to humans but which have no conscious experiences. Philip Goff (Philos Phenomenol Res 81(1): 119–139, 2010; Consci Cognit 21(2): 742–746, 2012a; in Sprevak M, Kallestrup J (eds) New waves in philosophy of mind. Palgrave, 2014) has recently presented a number of different anti-physicalist arguments appealing to the conceivability of ghosts, entities whose nature is exhausted by their being conscious. If ghosts are conceivable, this would rule out a priori physicalism. If the conceivability of ghosts entails that they are metaphysically possible, then this forms the basis for arguments against a posteriori physicalism. Drawing on work on conceivability by Peter Kung (Philos Phenomenol Res 81(3):620–663, 2010, Noûs 50(1): 90–120, 2016) and my own discussion of arguments which appeal to the conceivability of zombies (O’Conaill in Mihretu P Guta (ed) Consciousness and the ontology of properties. Routledge, New York, 2019), I shall argue that ghosts are conceivable, but that what allows us to conceive of them (our ability to make certain stipulations about the scenarios we conceive) undermines the belief that conceivability is a reliable guide to possibility. While this does not undermine Goff’s argument against a priori phyiscalism, it suggests that a posteriori physicalists need not be haunted by ghosts.

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