scholarly journals Historical Financial Information: An Empirical Study on the First Time Adoption of IFRS in Greece

2014 ◽  
Vol 7 (8) ◽  
Author(s):  
Stamatios Dritsas ◽  
George Petrakos
Keyword(s):  
Empirical Study ◽  
Financial Information ◽  
First Time

scholarly journals Factores clave en el éxito de las empresas agrarias: El caso de las cooperativas hortofrutícolas en España

Tendencias ◽  
2015 ◽  
Vol 16 (2) ◽  
pp. 164 ◽  
Author(s):  
Vanessa Campos-Climent ◽  
Joan Ramon Sanchis-Palacio
Keyword(s):  
Regression Analysis ◽  
Empirical Study ◽  
Significant Relationship ◽  
Positive Relationship ◽  
Financial Information ◽  
Fruit And Vegetables ◽  
Organizational Size ◽  
Significant Positive Relationship ◽  
And Performance

El tamaño es una variable contingente que puede influir en los resultados de las empresas. En este trabajo se pretende contrastar la existencia o no de una relación significativa entre tamaño y resultados empresariales de las empresas agrarias, en particular de las cooperativas hortofrutícolas españolas. Para ello, se realiza un estudio empírico en base a la información económica y financiera obtenida de los registros oficiales de las cooperativas agrarias dedicadas a la comercialización de frutas y hortalizas sobre el cual se ha aplicado un análisis de regresión. El estudio demuestra que no existe una relación significativa positiva entre los resultados empresariales y el tamaño de este tipo de entidades, por lo que se puede afirmar que la capacidad competitiva de una empresa agraria depende de su propia capacidad de gestión y no de un factor de contingencia como el tamaño. ABSTRACTSize is a contingency variable that can influence firms’ performance. This study aims to contrast whether exists or not a significant relationship between organizational size and performance in agrifood firms, particularly in the case of Fruit and Vegetables Cooperatives in Spain. Therefore, an applied empirical study using regression analysis is carried out from economic and financial information of such companies obtained from official registers. The study shows that there is not a significant positive relationship between performance and size for such type of firms. RESUMOO tamanho da cota é uma variável que pode influenciar os resultados das empresas. Este trabalho tem como objetivo contrastar a existência de uma relação significativa entre tamanho e desempenho dos negócios das empresas agrícolas, em especial as cooperativas hortícolas espanhóis. Para fazer isso, um estudo empírico é realizado com base em informações obtidas dos registros oficiais das cooperativas agrícolas que se dedicam à comercialização de frutas e legumes de informação económica e financeira sobre a qual foi aplicada uma análise de regressão. O estudo mostra que há uma relação positiva e significativa entre o desempenho da empresa e do tamanho de tais instituições, para que possamos dizer que a competitividade de uma empresa agrícola depende da sua própria capacidade de gestão e não um fator contingência como tamanho.

scholarly journals Literatuurgeschiedschrijving én empirische literatuurwetenschap?

1970 ◽  
Vol 57 ◽  
pp. 21-35
Author(s):  
Daan Vandenhaute
Keyword(s):  
Empirical Study ◽  
Empirical Research ◽  
Theoretical Framework ◽  
Empirical Approach ◽  
First Time

The empirical study of literature might be tolerated as a discipline, withinliterary studies it remains an unknown, peripheral possibility, that has to dealwith a lot of scepticism and ignorance. Often it is associated with sheer quantitativeresearch, only focusing, moreover, on the contemporary. In this articleI try to show that the empirical approach also can be applied for the study ofliterary history, with attention paid to qualitative aspects. I demonstrate thisby means of empirical research I have done into the Swedish first time poetsof the 1970s. I point out that the empirical study of literature is conceived ofas a methodology that is applied within a specific theoretical framework, thesystemic study of literature.

Analysing the image of Abu Dhabi and Dubai as tourism destinations – The perception of first-time visitors from Germany

2017 ◽  
Vol 19 (1) ◽  
pp. 54-64 ◽  
Author(s):  
Hanno M Martens ◽  
Dirk Reiser
Keyword(s):  
Middle East ◽  
Empirical Study ◽  
Tourism Development ◽  
Destination Image ◽  
Abu Dhabi ◽  
Environmentally Conscious ◽  
The World ◽  
Tourism Destinations ◽  
Similar Basis ◽  
First Time

The Middle East is one of the fastest growing tourism regions in the world. Especially Dubai (since the 1980s) and Abu Dhabi (since the 1990s) have invested heavily in tourism development to firstly enhance their recognition as international destinations and secondly to diversify their economies away from the oil production. Surprisingly, there is a lack of academic published articles on those two emirates’ international destination image. This paper attempts to fill this gap by studying and comparing the images of Abu Dhabi and Dubai amongst potential first-time visitors from one of their main source markets – Germany. An empirical study amongst 300 respondents from North-Rhine Westphalia, Germany, was conducted to reveal the cognitive image attributes of Dubai and Abu Dhabi for non-visitors. Despite both places having a similar basis for destination development, their images differ. Thus, Abu Dhabi and Dubai are not seen as competitors on the tourism market, instead they could even increase the mutual benefits through highlighting specific images more distinctly. Further, the research identified a missing fit between the desired tourism destination image for both destinations and the perceived destination image. This is especially significant for the aspect of sustainability, which both emirates try to promote. Potential tourists rather perceive both emirates as unsustainable and not environmentally conscious.

Der Kronzeuge im Strafgesetzbuch

2019 ◽  
Author(s):  
Stephan Christoph
Keyword(s):  
Empirical Study ◽  
Online Survey ◽  
Criminal Code ◽  
Legal Norm ◽  
Court Decisions ◽  
Student Survey ◽  
Practical Application ◽  
Legal Concept ◽  
The Core ◽  
First Time

Since 2009, the German criminal code has contained a far-reaching accomplice evidence rule (“Kronzeugenregelung“) in its sec. 46b. In his book, the author deals intensively with different aspects of this recent legal norm. He concentrates both on practical and on dogmatic problems concerning this highly contentious legal concept. In doing so, he critically analyses some of the traditional prejudices towards so-called supergrasses, particularly the compatibility with the principle of the mandatory prosecution of offenses (Legalitätsprinzip) as well as with the principle of guilt (Schuldprinzip). The core of the work is a nationwide empirical study which examines the practical application of the accomplice evidence rule. It contains an online survey among judges, prosecutors, lawyers and policemen, an analysis of court decisions and (for the first time ever) a student survey about the present topic. It is the largest empirical study on accomplice witnesses in Germany so far.

Creoles are typologically distinct from non-creoles

2011 ◽  
Vol 26 (1) ◽  
pp. 5-42 ◽  
Author(s):  
Peter Bakker ◽  
Aymeric Daval-Markussen ◽  
Mikael Parkvall ◽  
Ingo Plag
Keyword(s):  
Empirical Study ◽  
Multiple Regression ◽  
Special Class ◽  
Phylogenetic Trees ◽  
Large Scale ◽  
Computational Tools ◽  
The Status ◽  
Creole Languages ◽  
First Time ◽  
Robust Evidence

In creolist circles, there has been a a long-standing debate whether creoles differ structurally from non-creole languages and thus would form a special class of languages with specific typological properties. This debate about the typological status of creole languages has severely suffered from a lack of systematic empirical study. This paper presents for the first time a number of large-scale empirical investigations of the status of creole languages as a typological class on the basis of different and well-balanced samples of creole and non-creole languages. Using statistical modeling (multiple regression) and recently developed computational tools of quantitative typology (phylogenetic trees and networks), this paper provides robust evidence that creoles indeed form a structurally distinguishable subgroup within the world’s languages. The findings thus seriously challenge approaches that hold that creole languages are structurally indistinguishable from non-creole languages.

scholarly journals BUNDLE BLOCK ADJUSTMENT WITH CONSTRAINED RELATIVE ORIENTATIONS

2020 ◽  
Vol V-2-2020 ◽  
pp. 49-55
Author(s):  
E. Maset ◽  
L. Magri ◽  
I. Toschi ◽  
A. Fusiello
Keyword(s):  
Empirical Study ◽  
Experimental Evidence ◽  
Jacobian Matrix ◽  
Relative Orientation ◽  
Bundle Adjustment ◽  
Computational Load ◽  
Camera Systems ◽  
Bundle Block Adjustment ◽  
First Time

Abstract. This paper deals with bundle adjustment with constrained cameras, i.e. where the orientation of certain cameras is expressed relatively to others, and these relative orientations are part of the unknowns. Despite the remarkable interest for oblique multi-camera systems, an empirical study on the effect of enforcing relative orientation constraints in bundle adjustment is still missing. We provide experimental evidence that indeed these constraints improve the accuracy of the results, while reducing the computational load as well. Moreover, we report for the first time in the literature the complete derivation of the Jacobian matrix for bundle adjustment with constrained cameras, to foster other implementations.

scholarly journals An empirical study on temporal modeling for online action detection

2021 ◽  
Author(s):  
Wen Wang ◽  
Xiaojiang Peng ◽  
Yu Qiao ◽  
Jian Cheng
Keyword(s):  
Neural Networks ◽  
Empirical Study ◽  
Recurrent Neural Networks ◽  
State Of The Art ◽  
Deep Convolutional Neural Networks ◽  
Temporal Modeling ◽  
Action Detection ◽  
Modeling Methods ◽  
Feature Extractor ◽  
First Time

AbstractOnline action detection (OAD) is a practical yet challenging task, which has attracted increasing attention in recent years. A typical OAD system mainly consists of three modules: a frame-level feature extractor which is usually based on pre-trained deep Convolutional Neural Networks (CNNs), a temporal modeling module, and an action classifier. Among them, the temporal modeling module is crucial which aggregates discriminative information from historical and current features. Though many temporal modeling methods have been developed for OAD and other topics, their effects are lack of investigation on OAD fairly. This paper aims to provide an empirical study on temporal modeling for OAD including four meta types of temporal modeling methods, i.e. temporal pooling, temporal convolution, recurrent neural networks, and temporal attention, and uncover some good practices to produce a state-of-the-art OAD system. Many of them are explored in OAD for the first time, and extensively evaluated with various hyper parameters. Furthermore, based on our empirical study, we present several hybrid temporal modeling methods. Our best networks, i.e. , the hybridization of DCC, LSTM and M-NL, and the hybridization of DCC and M-NL, which outperform previously published results with sizable margins on THUMOS-14 dataset (48.6% vs. 47.2%) and TVSeries dataset (84.3% vs. 83.7%).

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