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Journal articles on the topic 'Accuracy of Historic Statements'

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1

Heller, J., and Daria Zlachevskaia. "Is it possible to improve methods of intellectual property valuation?" Zeszyty Teoretyczne Rachunkowości 45, no. 2 (2021): 161–86. http://dx.doi.org/10.5604/01.3001.0014.9568.

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Purpose: The purpose of this study is to identify ways to improve or simplify the quality and accuracy of IP valuations via accounting regulation improvements. Methodology/approach: This research relies on qualitative research methods such as case law analysis and comparative research of accounting standards and approaches. Findings: Evidence from this study points towards the conclusion that financial statements currently only reflect a historic financial record of the particular business, profoundly biased by a conservative tangible assets perspective. The central thesis of this study is tha
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2

Herget, J., T. Roggenkamp, and M. Krell. "Estimation of peak discharges of historical floods." Hydrology and Earth System Sciences 18, no. 10 (2014): 4029–37. http://dx.doi.org/10.5194/hess-18-4029-2014.

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Abstract. There is no doubt that the hazard assessment of future floods, especially under consideration of recent environmental change, can be significantly improved by the consideration of historic flood events. While flood frequency inventories on local, regional and even European scale have already been developed and published, the estimation of their magnitudes indicated by discharges is still challenging. Such data are required due to significant human impacts on river channels and floodplains, though historic flood levels cannot be related to recent ones or recent discharges. Based on ex
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3

Herget, J., T. Roggenkamp, and M. Krell. "Estimation of peak discharges of historical floods." Hydrology and Earth System Sciences Discussions 11, no. 5 (2014): 5463–85. http://dx.doi.org/10.5194/hessd-11-5463-2014.

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Abstract. There is no doubt, that the hazard assessment of future floods especially under consideration of the recent environmental change can be significantly improved by the consideration of historic flood events. While flood frequency inventories on local, regional and even European scale are already developed and published, the estimation of their magnitudes indicated by discharges is still challenging. Such data are required due to significant human impact on river channels and floodplains though historic flood levels cannot be related to recent ones or recent discharges. Based on own exp
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4

Wijaya, Felix Hertanu, and Vena Purnamasari. "Meta-Analisis Dari Dampak Adopsi Ifrs Pada Analyst Forecast Accuracy." Journal of Economic, Bussines and Accounting (COSTING) 6, no. 2 (2023): 1291–301. http://dx.doi.org/10.31539/costing.v6i2.5026.

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IFRS adoption in various countries has prompted research related to the regulatory changes impact. Different regulations can affect financial information quality. Accounting information function to analysts’ financial statements. The accounting information quality affected by the accounting standards adoption affects the analysts' forecasts. Researchers carried out research related to the IFRS adoption impact. However, we need to see the results of studies consistently to draw general conclusions. The purpose is to answer the IFRS adoption impact in general. The consistency of the results of t
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LÓPEZ DE SA, Dan. "Por qué la aposterioridad no (basta, según Kripke, ni) basta* (Why Aposteriority Is Not (Enough according to Kripke, Nor Is) Enough)." THEORIA 21, no. 3 (2006): 245–55. http://dx.doi.org/10.1387/theoria.519.

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Kripke famously argued that the illusion of contingency cannot be explained away, in the case of consciousness, in the way it is explained away in the rest of familiar cases of necessary aposteriori statements. In a recent paper, Pérez Otero (2002) argues that there is an alternative way of explaining it a way, in terms of mere aposteriority. I argue against the exegetical accuracy and the truth of this contention.
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6

Mattison, David. "In Visioning the City: Urban History Techniques Through Historical Photographs." Research Notes 13, no. 1 (2013): 42–52. http://dx.doi.org/10.7202/1018146ar.

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The past is always present in photographs. Unique visual statements and readily reproducible photographs assist in reconstructing the past through the transmission of information by sight. One of the more important, yet often neglected, areas of scholarship is the documentary photograph taken for or representing a certain place or event in history. Provided its context and accuracy are determined and verified through external evidence, the photograph is primary source material whose judicious use by historians can relay information not available through other kinds of records.
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Pavelka, Karel, Karel Pavelka, and Lukáš Běloch. "A Reconstruction of the Shrine of the Prophet Nahum: An Analysis of 3D Documentation Methods and Data Transfer Technology for Virtual and Augmented Realities." Applied Sciences 15, no. 2 (2025): 1000. https://doi.org/10.3390/app15021000.

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This article focuses on modern methods of documentation and visualization for a historic object. Digital photogrammetry and terrestrial laser scanning (TLS), which are essential tools for documenting cultural heritage in view of their rapid development in recent years, were used, compared, and analyzed. Furthermore, the use of available 3D computer graphics technologies for visualization is described and an optimal procedure for converting the object into VR and AR is proposed and implemented. The technologies presented in this article were tested within the context of a project on the reconst
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8

Margaret, Carmia. "Memikirkan Ulang Ineransi Alkitab dan Implikasinya Bagi Konstruksi Doktrin Ineransi Injili Masa Kini." DUNAMIS: Jurnal Teologi dan Pendidikan Kristiani 7, no. 1 (2022): 20–39. http://dx.doi.org/10.30648/dun.v7i1.541.

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Abstract. This article was written to answer a question: what are the similarities and differences, as well as continuity and discontinuity, on the concept of biblical inerrancy according to modern Evangelical thoughts represented by the International Council of Biblical Inerrancy (ICBI) which formulated the Chicago Statements of Biblical Inerrancy (CSBI) and its supplementary documents compared to the views of pre-modern Christian thoughts or the Church Fathers. This comparison was made to seek the construction of a (more) proportionate articulation on the doctrine of biblical inerrancy. In f
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9

Koenig, Melissa A., and Paul L. Harris. "The Basis of Epistemic Trust: Reliable Testimony or Reliable Sources?" Episteme 4, no. 3 (2007): 264–84. http://dx.doi.org/10.3366/e1742360007000081.

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ABSTRACTWhat is the nature of children's trust in testimony? Is it based primarily on evidential correlations between statements and facts, as stated by Hume, or does it derive from an interest in the trustworthiness of particular speakers? In this essay, we explore these questions in an effort to understand the developmental course and cognitive bases of children's extensive reliance on testimony. Recent work shows that, from an early age, children monitor the reliability of particular informants, differentiate between those who make true and false claims and keep that differential accuracy i
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10

Sabek, Amine. "Unveiling the diverse efficacy of artificial neural networks and logistic regression: A comparative analysis in predicting financial distress." Croatian Review of Economic, Business and Social Statistics 9, no. 1 (2023): 16–32. http://dx.doi.org/10.2478/crebss-2023-0002.

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Abstract The prediction of financial distress has emerged as a significant concern over a prolonged period spanning more than half a century. This subject has garnered considerable attention owing to the precise outcomes derived from its predictive models. The main objective of this study is to predict financial distress using two types of Artificial Neural Networks (ANN) compared to the Logistic Regression (LR), and this will be done by relying on the data of 12 Algerian companies for the period 2015-2019. The reason for choosing these two types of networks in particular, is attributed to the
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11

Shemyakin, Yakov. "Again to the Question of the Specifics of Humanitarian Knowledge in the Light of the Issues of Comparative Civilizational Studies." ISTORIYA 12, no. 8 (106) (2021): 0. http://dx.doi.org/10.18254/s207987840016465-0.

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The author of the article aims to reveal the content of M. M. Bakhtin's statements about the specificity of the humanities in the light of the problems of comparative civilizational analysis in the context of modern cognitive research. The focus is on Bakhtin's idea that in the humanities the criterion is not the accuracy of cognition, but the depth of penetration. Acording to the author, the sense in which Bakhtin uses the term “depth” is the basis on which a man's process of creating his world unfolds. And this basis is nothing other than dialogical communication,
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12

Satria, Hendy, Novi Chandra Saputra, Juhli Edi S, M. Isa Alamsayahbana, and Fauzi Fauzi. "ACCOUNTING TREATMENT OF HISTORICAL ASSETS BASED ON INTERPRETIVIST PARADIGM." PENANOMICS: International Journal of Economics 1, no. 1 (2022): 1–10. http://dx.doi.org/10.56107/penanomics.v1i1.1.

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This study aims to determine the accounting application for the Department of Revenue and Financial Management and Regional Assets of the Tanjungpinang City Government in the recognition, assessment, presentation and disclosure of the Grand Mosque of Sultan Riau Penyengat in financial statements. This research is expected to provide clearer information regarding historical aset accounting standards. This study uses a qualitative case study approach. Data were collected through primary data. through respondent interviews and secondary data from supporting documents. The results of this study in
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13

Monkkonen, Eric H. "Estimating the Accuracy of Historic Homicide Rates." Social Science History 25, no. 1 (2001): 53–66. http://dx.doi.org/10.1017/s0145553200012098.

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Even though it declined in the last decade of the twentieth century, homicide remains anAmerican problem of extraordinary importance. Yet our empirical knowledge is remarkably shortsighted. Simply put, most researchers focus on the past decade or two—usually for reasons having to do with convenience, not theory—and ignore the longer term. However, recent work has shown that past lethality is inherently recoverable, and that there is every reason to expect that comparable homicide rates across time and place should be used to set current research in context (Gurr 1981; Johnson and Monkkonen 199
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14

O'Bannon, Patrick W. "Where is the History in Historic Districts——Some Concluding Thoughts." Public Historian 32, no. 4 (2010): 69–75. http://dx.doi.org/10.1525/tph.2010.32.4.69.

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Abstract This paper offers concluding statements on the papers presented as part of the working group ““Where is the History in Historic Districts,”” presented at the 2009 NCPH Annual Conference in Providence, Rhode Island. The working group addressed important questions regarding whose history is presented in historic districts and whether architecture is privileged over history in the delineation and designation of districts. Districts are bureaucratic constructs. They must preserve tangible, physical remainders of the past, but the history that those artifacts present may be as restrictive
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15

Coetzee, Francois, and Pieter W. Buys. "The impact of the independent review on SME access to bank finance: the case of South Africa." Banks and Bank Systems 12, no. 1 (2017): 135–42. http://dx.doi.org/10.21511/bbs.12(1-1).2017.06.

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It is accepted that SMEs are major contributors to global employment and GDP. Similarly, SMEs’ reliance on bank finance to maintain financial and operational sustainability is also globally accepted. In 2008, the Company’s Act of South Africa was amended to scrap the statutory audit requirement for qualifying entities, with the aim of alleviating the administrative burden of SMEs and increase their sustainability potential. As sound as this strategy may have been, a grey area arose in that banks may still insist on audited financial statements. This study investigates the question as to whethe
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16

Heo, Kyongsun, and Seoyoung Doo. "Segment Reporting Level And Analyst Forecast Accuracy." Journal of Applied Business Research (JABR) 34, no. 3 (2018): 471–86. http://dx.doi.org/10.19030/jabr.v34i3.10170.

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In a setting where the primary financial statements have been converted from individual financial statements to consolidated financial statements in Korea, we examine the effect of segment information disclosed by the firm on analysts’ consolidated-base earnings forecast accuracy. Since Korean firms have prepared the primary financial statements on a non-consolidated basis in the pre-IFRS regime, the adoption of International Financial Reporting Standards (IFRS) leads to a great deal of difficulties and complexities in making accurate consolidated forecasts for users of financial statements, e
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17

Iqbal, Sajid, and Nadeem Iqbal. "Financial Reporting Regime & Financial Statements Antecedents Banking Sector Case of Pakistan." International Letters of Social and Humanistic Sciences 59 (September 2015): 126–30. http://dx.doi.org/10.18052/www.scipress.com/ilshs.59.126.

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The current study hypothesized the significant correlation of financial reporting regime with financial statements ingredients. Study used connivance sampling technique for data acquisition have employed separate and combined descriptive test, Hosmer & Lemeshow test and binary logistic test for interpretation. Thus, the study revealed its significant correlation with historic investigations. While, more systematic work is required because of time, resources and potential constraints limited findings are concluded.
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18

Ovan Ferjiant, Elin Erlina Sasanti, and Nungki Kartikasari. "Analisis Perlakuan Akuntansi pada Aset Bersejarah." AKUA: Jurnal Akuntansi dan Keuangan 2, no. 3 (2023): 226–31. http://dx.doi.org/10.54259/akua.v2i3.1892.

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This study aims to analyze the accounting treatment of historical assets in case studies at the state Museum of West Nusa Tenggara Province based on compliance with government regulations. This study employs descriptive qualitative methods, as well as data collection techniques such as interviews and documentation. The result of this study indicate that in defining historical assets in accordance with the meaning of these historical assets, and the recognition of historic assets is in accordance with Government Accounting Standards number 07 of 2010 in terms of the economic benefits provided b
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19

Neihouse, Paul F., and Susan C. Priske. "Quotation Accuracy in Review Articles." DICP 23, no. 7-8 (1989): 594–96. http://dx.doi.org/10.1177/1060028089023007-813.

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The purpose of this study was to determine the accuracy of referenced statements in review articles focused on drug therapy. Review articles published between January and December 1987 in Clinical Pharmacy, DICP, Drugs, and Pharmacotherapy were used. Ninety-nine references from these articles were randomly selected and pulled to determine if the published study results were in agreement with the review article statement. These references accounted for 165 statements. Thirty-nine of 165 statements in the review articles (24 percent) were found to be inappropriate when compared with the original
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20

Sharma, Nalin, Prasun Kumar Gupta, and Prabhakar Alok Verma. "Temporal Gap Filling of Nighttime Light Composites." Journal of Geomatics 19, no. 1 (2025): 29–38. https://doi.org/10.58825/jog.2025.19.1.152.

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The temporal nighttime light (NTL) data generated by DMSP-OLS sensors was discovered to have large gaps (missing values) over time. The research aims to provide a scientifically valid gap-filling mechanism for having consistent DMPS-OLS time series data (1992-2013) and predicting the historic NTL (1991-1985) for long-term studies. A deep learning neural network, Long Short Term Memory (LSTM) has been proposed in the study for temporal gap filling and historic NTL prediction. The developed LSTM model is being tested in a time distributed wrapper way having window size (3-7) for the temporal gap
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21

Yazdi, H., I. Vukorep, and H. Bazazzadeh. "The Methods of Deep Learning and Big Data Analysis in Promoting Sustainable Architecture." IOP Conference Series: Earth and Environmental Science 1078, no. 1 (2022): 012136. http://dx.doi.org/10.1088/1755-1315/1078/1/012136.

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Abstract These days, sustainability in different aspects has been among the main discussions of architecture and building science. At the same time, historic architecture has evolved over centuries and has adapted to environmental conditions, it can be a great source of inspiration in using smart ways to achieve sustainable architecture. A good illustration of this adaptation can be found in using vernacular materials, the spatial configuration according to climate conditions, and different elements of historic architecture that have helped to improve the occupant’s comfort. In response, one p
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SAVA, Doris. "OF THE DEAR DICTIONARIES. ON THE SPECIAL LEXICOGRAPHY OF GERMAN IN ROMANIA – AN ENCOURAGING REVIEW." Analele Universităţii Bucureşti. Limbi şi Literaturi Străine 72, no. 2/2023 (2024): 71–92. http://dx.doi.org/10.62229/aubllslxxii/2_23/5.

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Starting from some considerations about the historic language usus, the article presents the status and the peculiarities of Romanian German. Statements regarding the current linguistic status of the German language in Romania and its speakers are being made with regard to the present linguistic context, aiming to highlight the profile of German as a regional language and to point out the need for its lexicographic charting in specialised dictionaries.
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23

Morgan, Rachel. "Critical Material Culture Analysis in US National Register of Historic Places Significance Statements." Journal of Field Archaeology 47, no. 2 (2022): 105–16. http://dx.doi.org/10.1080/00934690.2022.2028069.

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Syah, Alif Arfian, Anita Rahmawaty, and Muhammad Shohibul Itmam. "Perlakuan Akuntansi Aset Bersejarah di Museum R. A. Kartini Berdasarkan Perspektif Islam dan Tinjauan PSAP Nomor 7 Tahun 2020." Jurnal Ilmiah Ekonomi Islam 8, no. 3 (2022): 2733. http://dx.doi.org/10.29040/jiei.v8i3.6570.

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The purpose of this study was to analyze the measurement, disclosure, and recognition of historical assets in the R.A. museum. Kartini. The type of research is field research (field research). Data collection techniques are observation, interviews, and documentation. The data analysis technique uses content analysis with the Miles and Huberman model. The results show that (1) the R. A. Kartini Museum cannot be measured in nominal terms because of the difficulty of using an appropriate method. In addition, historical assets are valued at zero because it is an effort to prevent assets from being
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25

Ni, Maximiliano. "The Accuracy and Transparency of Corporate Financial Statements." Advances in Economics, Management and Political Sciences 188, no. 1 (2025): 37–43. https://doi.org/10.54254/2754-1169/2025.23736.

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As an important tool to reflect the financial status of enterprises, the accuracy of financial statements ensures that management and stakeholders can obtain true and reliable information and make the right decisions. Transparency enhances the accessibility of information, mitigates information asymmetry, and boosts the credibility of enterprises as well as the trust of investors. Studies have shown that accurate and transparent financial statements not only help improve the image of the company, but also improve market performance and reduce financial risks. This paper explores the impact of
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Maroušková, Aneta. "Factors Affecting the Accuracy of Computations of Historic Structures." Advanced Materials Research 1122 (August 2015): 253–56. http://dx.doi.org/10.4028/www.scientific.net/amr.1122.253.

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Possible approaches to the computation of historic structures and factors affecting the precision and accuracy of the results are presented in the paper. The degradation of building materials or incorrectly done technical and historical surveys affect the data entered into a numerical computation. The complexity of the model or, on the other hand, a significant simplification of the model can lead to the misinterpretation of the results. It is necessary to know what is calculated and be able to decide if the simplification of the numerical model does not entail the achievement of results with
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27

Peerbaye, Soraya. "Look to the Lady: Re-examining Women’s Theatre." Canadian Theatre Review 84 (September 1995): 22–25. http://dx.doi.org/10.3138/ctr.84.005.

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On 29 March 1995, Nightwood Theatre held a panel discussion entitled Art in Your Face, on the occasion of their Fifteenth Season and their Tenth Annual Groundswell Festival. The subject of the panel was Women’s theatre development: What is it? What should it be? The panellists were, in the words of Artistic Co-Director Alisa Palmer, “historic and important figures of our past, present and future”. Sally Han moderated. This is an edited transcript of the panellists’ opening statements.
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28

Plaatjies Van Huffel, Mary-Anne. "FROM JUSTIFYING WAR TO JUSTIFYING PEACE: A HISTORICAL OVERVIEW OF THE DISCOURSE IN ECUMENICAL CIRCLES (1905-2014)." Studia Historiae Ecclesiasticae 42, no. 1 (2016): 1–21. http://dx.doi.org/10.25159/2412-4265/94.

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Justice and peace have been central concerns for the World Council of Churches (WCC) since its foundation in 1948. A notable transition from a just-war position to a just-peace position has taken place during the course of time. This paper will attend to statements regarding just war and just peace, justice, peace, armaments and disarmaments issued during the past decades, as well as the Historic Peace Churches’ influence on the discourse. At the end of the paper I will attend to the changeover of the global culture of violence in the direction of a culture of just peace and the movement of pe
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Winardi, Winardi, and Chomariyah Chomariyah. "THE LEGAL CONSEQUENCES OF CHINA’S OBJECTION AGAINST PCA’S AWARDS ON INTERNATIONAL LAW." Hang Tuah Law Journal 2, no. 2 (2018): 168. http://dx.doi.org/10.30649/htlj.v2i2.68.

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<p>South China Sea (SCS) dispute has been running for so long. The claimant states keeps endeavoring various resolutions to settle that dispute, either through reconcilement by their own choice or under several compulsory procedures provided by UNCLOS 1982 (Convention). Considering the content of UNCLOS 1982, one of the claimant states, Philippines, brought the dispute to PCA unilaterally against China which objected the jurisdiction along with its final award through official government statements and verbal notes. China was found violating International Law based on the principle of Pa
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Gary, Jay E. "Outlook 2020: Results from a Real-Time Delphi Survey of Global Pentecostal Leaders." Pneuma 34, no. 3 (2012): 383–414. http://dx.doi.org/10.1163/15700747-12341236.

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Abstract In the fall of 2011 a Real-time Delphi survey was conducted with members of Empowered21, entitled: “Outlook 2020: The future of Spirit-empowered Christianity.” The survey consisted of thirteen projections for the year 2020, ranging from positive statements, such as “The church will experience a fresh, historic outpouring of the Holy Spirit,” to negative ones, such as “There will be an increase of public moral failures among Spirit-empowered leaders.” Of the 132 members invited, 29 percent, or 38 participants completed the survey. Participants reached a consensus on eight of thirteen p
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31

Iswari, Yuni, and Elis Mediawati. "Literature Review on Valuation and Accounting Recognition for Heritage Assets." International Journal of Business, Law, and Education 5, no. 1 (2024): 295–308. http://dx.doi.org/10.56442/ijble.v5i1.366.

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Historic assets can also be said to be unique assets because of the diverse ways of obtaining them ranging from development, purchase, donation, inheritance, booty, or confiscation and their management and maintenance are protected by the local government (Agustini, 2011). In accordance with applicable laws the validity of a historic asset can be proven by legality to maintain the unlimited existence of historic assets. There are several valuation models for Historic Assets based on accounting standards that apply in the world, namely: Accounting Policy Act, Generally Recognized Accounting Pra
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Mațoi, Ecaterina. "Mapping Recent Universal and Particular Claims related to Jerusalem “As Capital of Israel” in Official Israeli and Palestinian Statements." Romanian Military Thinking 2023, no. 4 (2023): 298–319. http://dx.doi.org/10.55535/rmt.2023.4.18.

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A few years ago, the United States (US) officially recognized Jerusalem as the capital of Israel, and shortly afterwards the American diplomatic mission was relocated from Tel Aviv to Jerusalem/al-Quds, although internationally the decision was heavily criticized and met with protests on several levels. The US initiative was adopted as such by other countries supportive of US policy overseas, while Israeli and Palestinian politicians were given a new subject of confrontation at least at the level of speeches and official statements. The purpose of this research is to map universal and particul
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Mațoi, Ecaterina. "Identificarea și analiza recentelor revendicări universale și particulare legate de Ierusalim „drept capitală a Israelului” în declarații oficiale israeliene și palestiniene." Gândirea Militară Românească 2023, no. 4 (2023): 300–321. http://dx.doi.org/10.55535/gmr.2023.4.18.

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A few years ago, the United States (US) officially recognized Jerusalem as the capital of Israel, and shortly afterwards the American diplomatic mission was relocated from Tel Aviv to Jerusalem/al-Quds, although internationally the decision was heavily criticized and met with protests on several levels. The US initiative was adopted as such by other countries supportive of US policy overseas, while Israeli and Palestinian politicians were given a new subject of confrontation at least at the level of speeches and official statements. The purpose of this research is to map universal and particul
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34

Ávalos Salgado, Andrea Carolina. "Historic Perspective on the Conversations to Restart the Kashiwazaki-Kariwa Nuclear Power Plant." México y la Cuenca del Pacífico 10, no. 29 (2021): 147–72. http://dx.doi.org/10.32870/mycp.v10i29.719.

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Following the accident of Fukushima in 2011, nuclear facilities in Japan were shut down, and a new evaluation and restart process was developed. Despite the public safety concerns, the current administration expects nuclear energy to become a pillar for economic recovery in the coming years. This paper compares the historic context of restarting Kashiwazaki-Kariwa Nuclear Power Plant before and after Fukushima. The evolution is analyzed through a series of interviews in 2012 and 2013 in the community and with government officers, as well as a close follow-up of the official statements by TEPCO
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35

Keng, Arlene, and Rebecca M. R. Coley. "Evaluating the Accuracy of Citations in Drug Promotional Brochures." Annals of Pharmacotherapy 28, no. 11 (1994): 1231–35. http://dx.doi.org/10.1177/106002809402801102.

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OBJECTIVE: To evaluate the accuracy of statements cited in 3 × 5 inch promotional cards for the 50 most frequently prescribed drugs. MEASUREMENTS: The 50 most frequently prescribed drugs were identified in the April 1992 issue of Pharmacy Times. File cards were requested from the pharmaceutical companies. References in the file card were retrieved and cited statements identified. Criteria used to evaluate reference accuracy were: type of study design, use of peer review journals, retrievability of references in area libraries, and reference documentation as no error, major error, or minor erro
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36

Gao, Yichen, Sheng Liu, Biao Wei, Zhenni Zhu, and Shanshan Wang. "Using Wi-Fi Probes to Evaluate the Spatio-Temporal Dynamics of Tourist Preferences in Historic Districts’ Public Spaces." ISPRS International Journal of Geo-Information 13, no. 7 (2024): 244. http://dx.doi.org/10.3390/ijgi13070244.

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Tourist preferences for public spaces in historic districts can reflect whether renovated spaces and functional structures meet tourism demands. However, conventional big data lack the spatio-temporal accuracy needed to support a refined, dynamic study of small-scale public spaces inside historic districts. This paper, therefore, proposes using a Wi-Fi probe to evaluate the spatio-temporal dynamics of tourists’ spatial preferences in historic districts. We conducted a one-week measurement in the Xiaohe Street Historic Block in Hangzhou, China. Three indicators—visit time preference, aggregatio
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Zhu, Tao, John Walsh, and Fuangfa Ampornstira. "Quantitative Analysis of the Value Investments of Listed Companies in China’s Mining Industry." International Business Research 13, no. 10 (2020): 31. http://dx.doi.org/10.5539/ibr.v13n10p31.

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Value investment (VI) has been widely studied and applied to many fields of stock market analysis. It involves the identification of under-priced stocks for possible purchase and subsequent resale. In this paper, quantitative methods are employed to examine the extent and nature of VI in China’s mining industry. The research aims to discover the relationships between return on investment (ROI) and the historic financial indices documented in financial statements, while also examining the extent of the influence of VI on ROI in the Chinese mining industry.
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Harwood, Adam. "Divine Simplicity and the Boundaries of Orthodoxy." Religions 15, no. 8 (2024): 1012. http://dx.doi.org/10.3390/rel15081012.

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This paper explores whether the classical view of Divine Simplicity (DS) is required to remain in the bounds of Christian orthodoxy. After defining key terms, a method is proposed and employed for identifying the boundaries of orthodoxy: searching the statements of the four ecumenical councils for explicit affirmations of DS. In addition, three historic confessions and a significant contemporary statement of faith are examined for affirmations of the classical view of DS. The conclusion is that an affirmation of the classical view of DS is orthodox, but not required for orthodoxy.
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Şekerci, Çağla, Erdem Damcı, and Namık Kemal Öztorun. "Determination of Dynamic Characteristics of Historic Beyazıt Tower." Buildings 15, no. 5 (2025): 650. https://doi.org/10.3390/buildings15050650.

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The Beyazıt Tower, located within the Beyazıt Campus of İstanbul University, was chosen as a reference structure to assess its dynamic characteristics due to its historical significance. The tower, which is a historic masonry structure, was analyzed using the finite element method with shell and solid 3D models. Ambient vibration tests were conducted to evaluate the accuracy of the analysis results. Based on the findings from the experimental study, the numerical models were updated, and the most suitable material properties were identified. The accuracy of the analysis results among the diffe
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Kosegeran, Anando Iphan, Lintje Kalangi, and Heince Wokas. "ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEANDALAN DAN KETEPATAN LAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH PADA PEMERINTAH KABUPATEN MINAHASA TENGGARA." ACCOUNTABILITY 5, no. 2 (2016): 178. http://dx.doi.org/10.32400/ja.14434.5.2.2016.178-190.

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This research is motivated by the fact that the financial statements of local government in Fiscal Year 2008 through Fiscal Year 2012, getting Disclaimer opinion of the Audit Board of the Republic of Indonesia Representatives of the Province of North Sulawesi. Therefore, with stronger demand and transparency of public institutions, both the center and in the regions, the researchers are interested in examining the "analysis of the factors affecting the reliability and accuracy of financial statements on education in Southeast Minahasa regency government. This study aims to determine whether th
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Kórász, Krisztián. "The history of reorientation therapy." Orvosi Hetilap 154, no. 24 (2013): 931–39. http://dx.doi.org/10.1556/oh.2013.29566.

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Most scientists today agree that sexual orientation is most likely the result of a complex interaction of environmental, cognitive, and biological factors. In past decades in the United States there has been a big discourse as to the necessity and effectiveness of same-sex attraction change. Researchers disagree on whether same-sex attraction can be changed. Position statements of the major mental health organizations state that there is not enough scientific evidence to support the reorientation therapy. In addition, there is some evidence to indicate that some individuals experienced harm or
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Yokoyama, Yuya, Teruhisa Hochin, and Hiroki Nomiya. "Improvement of Estimation of Objective Scores of Answer Statements Posted at Q&A Sites." International Journal of Software Innovation 1, no. 4 (2013): 16–30. http://dx.doi.org/10.4018/ijsi.2013100102.

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To eliminate mismatches between the intentions of questioners and respondents of Question and Answer (Q&A) sites, the authors have clarified the characteristics of the question and answer statements. It has been shown that the impression of the statements could be captured by nine factors, and the factor scores could be estimated from the feature values of the statements. Here, the objective scores of answer statements are provided. So far the authors have tried to estimate the objective scores of answer statements through multiple regression analysis. They are estimated from the factor sc
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Suwiprabayanti Putra, Ida Ayu Gde, and Ni Luh Putu Trisnawati. "SISTEM PENDETEKSI KESEHATAN MENTAL REMAJA MENGGUNAKAN METODE FORWARD CHAINING DAN NAIVE BAYES." Jurnal Sistem Informasi dan Informatika (Simika) 8, no. 1 (2025): 212–22. https://doi.org/10.47080/simika.v8i1.3901.

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A very important first step in helping people with mental health disorders get medical care is detection. Mental health problems and drug abuse can be detected with a tool called SDQ (for adolescents aged 10 to 17 years). The twenty-five statements in the SDQ fall into five measurable behavioral categories: (1) emotional symptoms (5 statements), (2) behavioral problems (5 statements), (3) hyperactivity (5 statements), (4) friendship problems (5 statements), and (5) prosocial behavior (5 statements). By using SDQ, this research will create an expert system, a computer-based application, to dete
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Fedorova, Lorina, and Anastasiya Ryabchuk. "Goals, obstacles and focus of heritage preservation activists in Ukrainian cities." NaUKMA Research Papers. Sociology 4 (October 8, 2021): 60–72. http://dx.doi.org/10.18523/2617-9067.2021.4.60-72.

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Preservation of historic heritage is a prevalent question in urban social movements in Ukraine. This article focuses on heritage preservation activists’ experiences, including both movements to preserve specific historic sites and monuments, and movements against destruction of the historic environment more generally. We begin by conceptualizing key concepts of heritage preservation movement and offering a background of heritage preservation in a post-soviet setting. This overview is followed by a summary of research findings based on eleven semi-structured interviews with heritage protection
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Sheldon, Deborah A. "Listeners' Identification of Musical Expression through Figurative Language and Musical Terminology." Journal of Research in Music Education 52, no. 4 (2004): 357–68. http://dx.doi.org/10.1177/002242940405200407.

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This study focused on listeners' ( N=66 undergraduate and graduate music education majors) ability to identify nuances of musical expression using figurative language and specific music terminology. Data reviewed for accuracy in classifying general expressive categories showed that listeners were successful at identifying broad intended realms of expression with both figurative statements and terminology. When outcomes were reviewed for accuracy in terms of specific intended expression rather than general expressive category, accuracy levels dropped. Mimicking the results of general expressive
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Shin, Jeong Yeon, and Eun Kyung Jo. "The Effects of Self-Administered Interview and Lineup Composition on Eyewitness Memory." Korean Association of Criminal Psychology 21, no. 1 (2025): 103–18. https://doi.org/10.25277/kcpr.2025.21.1.103.

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Witness statements are critical in identifying perpetrators and determining the direction of an investigation. In order to obtain specific and accurate statements immediately after the incident, self-administered interview techniques have been developed to prevent distortion of witness memory, but empirical studies are insufficient as the discussion focuses on the quantity and accuracy of statements. Therefore, this study aimed to determine the effects of interview types and Target Present/Absent in the lineup on eyewitness recall accuracy and identification accuracy, with the aim of validatin
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Ajrina, Ajrina, Yusri Hazmi, Bayu Al Farisi, and Nurul Mauliza. "Implementation of an Accounting Information System Improving the Quality of Financial Reporting." Es Accounting And Finance 2, no. 03 (2024): 160–65. http://dx.doi.org/10.58812/esaf.v2i03.294.

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Information systems play a crucial role in companies and businesses, particularly in accounting information systems. This study centers on the execution of accounting information systems to achieve enhanced quality of financial statements. The research methodology employed in this study is a comprehensive review of existing literature. The data utilized is classified as secondary data. The study findings demonstrate that the use of accounting information systems has a substantial influence on enhancing the accuracy and reliability of financial statements. Furthermore, the effective utilization
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Priyantini, Natalia, and Intan Pramesti Dewi. "Pengaruh Implementasi Sistem Informasi Akuntansi dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan di Rumah Sakit Swasta Bandung." Jurnal Riset Manajemen dan Akuntansi 5, no. 1 (2025): 63–86. https://doi.org/10.55606/jurima.v5i1.5032.

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Financial statements are an important communication tool for interested parties in an organization, including hospitals. The accuracy and transparency of financial statements can be influenced by the implementation of the Accounting Information System (SIA) and the effectiveness of internal controls. This study aims to analyze the influence of SIA and internal control on the quality of financial statements in a private hospital that has recently implemented integrated SIA. This study uses a quantitative method with a survey approach. Data was collected through the distribution of questionnaire
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Zywietz, C., D. Celikag, and G. Joseph. "Influence of ECG measurement accuracy on ECG diagnostic statements." Journal of Electrocardiology 29 (January 1996): 67–72. http://dx.doi.org/10.1016/s0022-0736(96)80022-7.

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Howley, Sharon, Brian Thorne, and Luke Clements. "Report: Local Authority Short Breaks Statements: Accessibility and Accuracy." Children and Young People Now 2016, no. 6 (2016): 28. http://dx.doi.org/10.12968/cypn.2016.6.28.

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