scholarly journals Independence of old and new item processing in recognition judgment

2017 ◽  
Vol 88 (1) ◽  
pp. 21-31 ◽  
Author(s):  
Akira Takahashi
Keyword(s):  
Recognition Judgment ◽  
New Item

On-Line Gaming, Financial Reporting, and Audit: Chester Games Corp.

2015 ◽  
Vol 31 (4) ◽  
pp. 431-437
Author(s):  
Joan Davison Conrod ◽  
Judy Cumby
Keyword(s):  
Financial Reporting ◽  
Durable Goods ◽  
Intangible Asset ◽  
Recognition Judgment ◽  
Revenue Recognition ◽  
Gaming Industry ◽  
Asset Impairment ◽  
On Line ◽  
Key Issues ◽  
Public Offering

ABSTRACT This case examines selected financial reporting and audit issues in the context of the on-line gaming industry. Key issues are revenue recognition and asset impairment under IFRS. Revenue trends are critical for the company as it considers a public offering. The estimates inherent in recognizing revenue for virtual goods, both consumable goods and durable goods, make revenue recognition and audit of revenue especially judgmental. IAS 18 or IFRS 15 may be used as a framework to discuss revenue recognition. Judgment is also required to support impairment testing of an intangible asset and goodwill.

scholarly journals EEG Correlates of Old/New Discrimination Performance Involving Abstract Figures and Non-Words

2021 ◽  
Vol 11 (6) ◽  
pp. 719
Author(s):  
Monika Toth ◽  
Anke Sambeth ◽  
Arjan Blokland
Keyword(s):  
Recognition Memory ◽  
Current Knowledge ◽  
Discrimination Performance ◽  
Correct Identification ◽  
Memory Strength ◽  
Verbal Stimuli ◽  
Brain Responses ◽  
Three Phase ◽  
New Item

The processing of pre-experimentally unfamiliar stimuli such as abstract figures and non-words is poorly understood. Here, we considered the role of memory strength in the discrimination process of such stimuli using a three-phase old/new recognition memory paradigm. Memory strength was manipulated as a function of the levels of processing (deep vs. shallow) and repetition. Behavioral results were matched to brain responses using EEG. We found that correct identification of the new abstract figures and non-words was superior to old item recognition when they were merely studied without repetition, but not when they were semantically processed or drawn. EEG results indicated that successful new item identification was marked by a combination of the absence of familiarity (N400) and recollection (P600) for the studied figures. For both the abstract figures and the non-words, the parietal P600 was found to differentiate between the old and new items (late old/new effects). The present study extends current knowledge on the processing of pre-experimentally unfamiliar figurative and verbal stimuli by showing that their discrimination depends on experimentally induced memory strength and that the underlying brain processes differ. Nevertheless, the P600, similar to pre-experimentally familiar figures and words, likely reflects improved recognition memory of meaningless pictorial and verbal items.

Trusteeship Council

1954 ◽  
Vol 8 (4) ◽  
pp. 535-550
Keyword(s):  
United Nations ◽  
Pacific Islands ◽  
New Guinea ◽  
Annual Reports ◽  
General Assembly ◽  
Interim Report ◽  
The Pacific ◽  
Western Samoa ◽  
General Assembly Resolution ◽  
New Item

The fourteenth session of the Trusteeship Council was held at United Nations headquarters from June 2 to July 16, 1954. At the opening meeting Miguel R. Urquía (El Salvador) was elected president and Léon Pignon (France) vicepresident. The Council accepted an Indian proposal to include a new item in the agenda of the fourteenth session: “General Assembly resolution 751 (VIII): revision of the Questionnaire relating to Trust Territories: interim report of the Sub-Committee on the Questionnaire”, and subsequently adopted an agenda of 18 items. The greater part of the session was devoted to the examination of annual reports on the administration of the trust territories of Somaliland, the Pacific Islands, Western Samoa, New Guinea, and Nauru; a number of questions referred to it by the General Assembly were also dealt with by the Council, which in its closing meeting decided to defer until the Council's fifteenth session a decision on a French proposal that at least one of the Council's annual sessions should be held at Geneva.

Financial incentives and psychiatric services in Australia: an empirical analysis of three policy changes

2007 ◽  
Vol 2 (1) ◽  
pp. 7-22 ◽  
Author(s):  
D. P. Doessel ◽  
Roman W. Scheurer ◽  
David C. Chant ◽  
Harvey Whiteford
Keyword(s):  
Policy Change ◽  
Financial Incentives ◽  
Psychiatric Services ◽  
Separate Determination ◽  
Policy Changes ◽  
Special Cases ◽  
Medicare Benefit ◽  
Commonwealth Government ◽  
The Government ◽  
New Item

Australia has a national, compulsory and universal health insurance scheme, called Medicare. In 1996 the Government changed the Medicare Benefit Schedule Book in such a way as to create different financial incentives for consumers or producers of out-of-hospital private psychiatric services, once an individual consumer had received 50 such services in a 12-month period. The Australian Government introduced a new Item (319) to cover some special cases that were affected by the policy change. At the same time, the Commonwealth introduced a ‘fee-freeze’ for all medical services. The purpose of this study is two-fold. First, it is necessary to describe the three policy interventions (the constraints on utilization, the operation of the new Item and the general ‘fee-freeze’.) The new Item policy was essentially a mechanism to ‘dampen’ the effect of the ‘constraint’ policy, and these two policy changes will be consequently analysed as a single intervention. The second objective is to evaluate the policy intervention in terms of the (stated) Australian purpose of reducing utilization of psychiatric services, and thus reducing financial outlays. Thus, it is important to separate out the different effects of the three policies that were introduced at much the same time in November 1996 and January 1997. The econometric results indicate that the composite policy change (constraining services and the new 319 Item) had a statistically significant effect. The analysis of the Medicare Benefit (in constant prices) indicates that the ‘fee-freeze’ policy also had a statistically significant effect. This enables separate determination of the several policy changes. In fact, the empirical results indicate that the Commonwealth Government underestimated the ‘savings’ that would arise from the ‘constraint’ policy.

scholarly journals Analysis of the questions of the Arabic language book for Grade 12 in Jordan in the light of Bloom's classification of cognitive objective: تحليل أسئلة كتاب اللغة العربية للصف الثاني عشر في الأردن في ضوء تصنيف بلوم للأهداف المعرفية

2019 ◽  
Vol 3 (31) ◽  
Author(s):  
Saad Lwyen Al- Sibieh
Keyword(s):  
Arabic Language ◽  
Information Recall ◽  
The Third ◽  
12Th Grade ◽  
Search Form ◽  
Cognitive Levels ◽  
Application Analysis ◽  
Descriptive Method ◽  
New Item

  The objective of the current study is to analyze the content of the 12th grade Arabic language book questions in Jordan in the light of Bloom's classification of cognitive objectives in order to reveal the cognitive levels measured by the questions of the Arabic language book for Grade 12 in the Hashemite Kingdom of Jordan and the percentage obtained by each level Of these levels. The researcher used the descriptive method. The tool consisted of constructing a special card to analyze the questions of the 12th grade Arabic language book. The analysis form included information including the title of the book, the official issuing authority, the edition and the year of publication. The analysis form was divided into four sections. The first consisted of units, the second included the lessons, the third contained the number of questions as they appeared in the textbook, and the fourth included the levels of knowledge. The researcher analyzed the questions of the Arabic language subject of the study in the light of a special questionnaire that included the six levels of Bloom's classification (recall, understanding, comprehension, application, analysis, composition, evaluation). To ensure that the analysis was consistent, three arbitrators were chosen to perform the same analysis on the search form. The study found that 558 questions in the Arabic language book were the percentage of questions that measure information recall (25%). The questions that measure students' understanding of the content (36%), (9%), while the questions that require the student to obtain a new item were (5%), while the evaluation and judgment questions were (8%). Results A number of recommendations were made.  

Sequential Test for Arbitrary Ratio of Mean Times Between Failures

2013 ◽  
pp. 154-169
Author(s):  
Yefim H. Michlin ◽  
Dov Ingman ◽  
Yoram Dayan
Keyword(s):  
Sequential Probability Ratio Test ◽  
Sequential Test ◽  
Ratio Test ◽  
Optimal Test ◽  
Group Test ◽  
Multiple Copies ◽  
Sequential Probability ◽  
The Times ◽  
Planning Methodology ◽  
New Item

This paper describes a planning methodology and tools for a truncated SPRT (sequential probability ratio test) for checking the means ratio of the times between failures (assumed to be exponentially distributed) of two items. The problem is considered for the situation in which the ratio may differ from unity, whereby the results are applicable for any specified ratio, or wherever multiple copies of each item are tested simultaneously (group test). The authors present a methodology for optimal test choice and dependences for determining the acceptance/rejection boundaries of such a test with given characteristics. Planning and implementation of a group test are illustrated in an example, including substantiation of the choice of the number of new-item copies.

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