Academic literature on the topic 'Revaluation model'
Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles
Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'Revaluation model.'
Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.
You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.
Journal articles on the topic "Revaluation model"
1
Firmansyah, Dian, Nurmala Ahmar, and JMV Mulyadi. "The Effect of Leverage, Size, Liquidity, Operating Cash Flow on Fixed Asset Revaluation." Indonesian Accounting Review 7, no. 1 (August 25, 2017): 31. http://dx.doi.org/10.14414/tiar.v7i1.816.
Full textAbstract:
This study tries to prove empirically the effect of leverage, size, liquidity and operating cash flows on the revaluation of fixed assets. It used a sample of all non-financial companies, which revalued assets in the periode of 2012-2015, at companies listed on Indonesia Stock Exchange with upward revaluation category. The analysis was done using Path analysis (PLS) without requiring classical assumption and normality test. The results show that leverage affects Asset revaluation, it proves that high leverage because the company to do revaluation of fixed assets, large companies tend to want to display earnings reports that are not too large to reduce their political costs, with asset revaluation, the value of depreciation is calculated Repeated and reduce the company's profit. Operating cash flows affect the revaluation of fixed assets on the grounds that the company requires funds to pay its obligations as well as in revaluation assets cost a great deal for the appraisal services, audit fees and final tax payments. Yet, liquidity has no effect on the revaluation of fixed assets, Within the last 4 years, the study found that users of the Asset revaluation model reporting in Other Comprehensive Income continue to grow and are expected to become financial statements that have superiority and good quality by reporting fair value. In the next research to add the number of variables on Asset revaluation, as well as expand the sample by involving the company revaluation and non revaluation. In addition, to examine the development of asset revaluation, especially in ASEAN countries related to the adoption of IFRS in the case of fixed asset revaluation.Keyword: Leverage, Size, Liquidity, Cash Flow from operation, and Revaluations Assets.
2
Pribadi, Chandra, and Nurmiati Nurmiati. "ANALISIS PERBANDINGAN ATAS MODEL REVALUASI ASET TETAP SESUAI PSAK NO. 16 (REVISI 2007) DAN DAMPAK PERPAJAKANNYA MENURUT UNDANG-UNDANG PAJAK." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 2, no. 1 (July 1, 2016): 38–57. http://dx.doi.org/10.34204/jiafe.v2i1.535.
Full textAbstract:
The purpose of this study was to determine how the impact of revaluation of fixed assets to corporate taxation. This research was conducted in PDAM Tirta Jaya Mandiri Sukabumi. The method of analysis in this research is descriptive qualitative non-statistical (non Descriptive Statistics). The results of the research that revaluation memiliiki impact on the final income tax where the impact of the activities of revaluation of fixed assets is the excess of the revaluation of fixed assets subject to final tax of 10%. Companies can save on taxes by 7% (assuming the petition filed since October 31, 2015 until December 31, 2015 and charged at 3%). Companies can save on taxes by 6% (assuming the petition filed since January 1, 2016 until the date of June 30, 2016 and charged at 4%) or save 4% (assuming the petition filed since July 1, 2016 until December 31, 2016 and charged at 6%). Discount rate provided by the government in 2015 was never used by the company, whereas the discount rate is the opportunity for the company to undertake the revaluation (revaluation) of fixed assets. Companies should consider doing a reassessment (revaluation) on fixed assets in return taking into account the positive impact for the company arising from such activities.Keywords: PSAK No.16, Revaluation of Fixed Assets, Fixed Asset Revaluation Impact.
3
Ku, Min Hyung, and Khee Su Bae. "Motives and Frequency of Revaluation for Companies that have Selected a Revaluation Model." Academic Society of Global Business Administration 15, no. 4 (August 30, 2018): 165–84. http://dx.doi.org/10.38115/asgba.2018.15.4.165.
Full text
4
Kozhukhіvska, Raisa, Mikhail Shemyakin, Irina Udovenko, and Natalia Verniuk. "The innovation principles of economic model of the cadastral land valuation for business activity." Problems and Perspectives in Management 15, no. 3 (November 8, 2017): 253–65. http://dx.doi.org/10.21511/ppm.15(3-1).2017.09.
Full textAbstract:
The aim of the article is to study, analyze and develop methods of the land cadastral valuation activity in the implementation of the procedure on revaluation of land facilities and operational adjustments, as well as to upgrade land evaluation results as a constantly functioning system for the effective planning of business activities for Cherkasy region in The aim of the article is to study, analyze and develop methods of the land cadastral valuation activity in the implementation of the procedure on revaluation of land facilities and operational adjustments, as well as to upgrade land evaluation results as a constantly functioning system for the effective planning of business activities for Cherkasy region in Ukraine. The cadastral evaluation must consider the market situations and trends the most. Frequency terms of the cadastral valuation for each of land categories and groups should be reviewed and individualized. The article analyzes the mechanism and features of types of work on updating the state cadastral land valuation in populated localities in Ukraine, in particular of Cherkasy region, for the first time. The authors found that the main drawback of types of work on the economic model of cadastral land valuation in populated localities is the duration of time intervals between rounds of the revaluation that causes a rapid information aging. The reason for this situation is related to the financial support of types of work and their large scale. The practical importance of research consists in conducting the revaluation (updating) of cadastral of land condition by Uman, as one of the most important objects of trade and consumer services in Cherkasy region in Ukraine. The cost of one square meter of such objects will increase, which will allow to increase the tax component in proportion and increasing profitability of budgets at the cluster level owing to actualization of the specific indicator of the cadastral value.
5
Davey, Graham C. L. "Trauma Revaluation, Conditioning, and Anxiety Disorders." Behaviour Change 10, no. 3 (September 1993): 131–40. http://dx.doi.org/10.1017/s0813483900005477.
Full textAbstract:
This paper describes a two-component conditioning model of anxiety disorders whose two main components are an associative process and a process which determines the evaluation of the unconditioned stimulus (UCS). It is argued that the inclusion of UCS revaluation processes enables conditioning models to explain a variety of anxiety-related phenomena that hitherto had been difficult to explain solely in associative terms. In particular, (a) experiments are described which suggest that incubation of the conditioned response (CR) can be explained in terms of processes contributing to UCS inflation, (b) the experimental evidence on UCS revaluation is assessed in relation to cognitive processes that might lead to trauma revaluation within specific anxiety disorders, and (c) the role of personality factors in effecting UCS and trauma revaluation is discussed.
6
Hladika, Mirjana, Damir Gulin, and Ivana Bernat. "Revaluation as a Model of Subsequent Measurement of Property, Plant, and Equipment – Case of Croatia." Croatian Economic Survey 23, no. 1 (June 8, 2021): 63–95. http://dx.doi.org/10.15179/ces.23.1.3.
Full textAbstract:
Accounting standards allow the application of two models for subsequent measurement of property, plant, and equipment, and those are the cost model and the revaluation model. The application of a certain model depends on the manager’s choice of accounting policy. The main goal of this paper is to investigate the application of the revaluation model for subsequent measurement of property, plant, and equipment in Croatian companies. Further goals are to examine how the fair value for revalued assets is determined, and what the level is of disclosed information about the determined fair value and the revaluation. The theoretical part of the paper analyzes different models for measurement of property, plant, and equipment, the issue of determining fair value, and disclosure requirements according to national and international accounting standards. The empirical part of the paper is conducted on 500 large and medium-sized Croatian companies from the service (utilities), production, and tourism sectors. Particular attention is placed on the notes to the financial statements of these companies. The research covers the period from 2014 to 2018. Collected data are analyzed by using descriptive statistics methods, point-biserial correlation, and Pearson correlation coefficient.
7
Indra, Indra. "THE EFFECT OF HUMAN RESOURCES AND INFORMATION TECHNOLOGY ON THE REVALUATION OF GOVERNMENT FIXED ASSETS." Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 6, no. 2 (December 28, 2020): 129–42. http://dx.doi.org/10.28986/jtaken.v6i2.469.
Full textAbstract:
The central government has implemented a government fixed asset revaluation policy. The main objective of the policy is to present the fair value of fixed assets in the government's financial statements. However, the results of fixed asset revaluation are not accepted by the BPK and must be corrected and recorded in the government financial statements for the 2019 fiscal year. Competent human resources and the use of information technology are considered two factors needed to achieve the revaluation objectives. This study was conducted to determine the level of significance of these two factors by distributing questionnaires to BMN officers and assessors from 82 ministries/agencies throughout Indonesia. The research data were processed by path analysis method using the Structural Equation Model (SEM) partial least squares (PLS) through Smart PLS 3.3.2 software used to assess measurement models and research structural models. The results of data processing concluded that the competence of human resources and information technology has a significant effect on the revaluation of government fixed assets. However, information technology needs to be improved again because the significance value is only half that of the human resources competency value.
8
Yulistia M, Resti, Nurul Dwi Septiyani, Arie Frinola Minovia, and Yunilma Yunilma. "Leverage, Arus Kas Operasi, Ukuran Perusahaan, Intensitas Aset Tetap dan Revaluasi Aset Tetap." Wahana Riset Akuntansi 9, no. 1 (April 30, 2021): 1. http://dx.doi.org/10.24036/wra.v9i1.111817.
Full textAbstract:
Since Indonesian accounting standards allow companies to choose between cost model and revaluation model on their fixed asset, there are still few companies that revalued their assets. This study examines what factors make banking companies choose to revaluate fixed asset, that are contracting factors (leverage, operating cash flow), political factors (firm size) and asymmetry information (intensity of fixed assets). By using logistic regression, the result of this study showed that firm size and fixed asset intensity had a positive effect on the company choice to revaluate fixed assets, while leverage had a negative effect on fixed asset revaluation. This study support early research with regard to contracting, political cost and asymmetry information. This study failed to find the effect of operating cash flow on fixed asset revaluation. Based on the results of this study, banks should consider leverage, company size and the intensity of fixed assets more than cash flow when choosing to revaluate fixed assets. Keywords: Leverage; Operating Cash Flow; Size Firm; Fixed Asset Intensity; Fixed Asset Revaluation
9
Dayan, Peter, and Kent C. Berridge. "Model-based and model-free Pavlovian reward learning: Revaluation, revision, and revelation." Cognitive, Affective, & Behavioral Neuroscience 14, no. 2 (March 20, 2014): 473–92. http://dx.doi.org/10.3758/s13415-014-0277-8.
Full text
10
De Houwer, Jan, and Tom Beckers. "Higher-Order Retrospective Revaluation in Human Causal Learning." Quarterly Journal of Experimental Psychology Section B 55, no. 2b (April 2002): 137–51. http://dx.doi.org/10.1080/02724990143000216.
Full textAbstract:
Previous studies demonstrated that participants will retrospectively adjust their ratings about the relation between a target cue and an outcome on the basis of information about the causal status of a competing cue that was previously paired with the target cue. We demonstrate that such retrospective revaluation effects occur not only for target cues with which the competing cue was associated directly, but also for target cues that were associated indirectly with the competing cue. These second-order and third-order retrospective revaluation effects are compatible with certain implementations of the probabilistic contrast model and with a modified, extended comparator model, but cannot be explained on the basis of a revised Rescorla—Wagner model or a revised SOP model.
Dissertations / Theses on the topic "Revaluation model"
1
Hromádková, Zuzana. "Vykazování dlouhodobého hmotného majetku podle IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-4582.
Full textAbstract:
This work is focused od Tangible Current Assests according to the IFRS with the emphasis on IAS 16 - Property, Plant and Equipment. It involves recognition, measurement, depreciation and also disclosure of this Assests. All the parts are described at great lenght and explained by practical examples. IAS 40 - Investment Property and IFRS 5 - Non-Current Assests Held for Sale and Discontinued Operations are also mentioned. The end of the work is devoted to research of 15 companies with the aim to find out, how the theory determined by Standards is functioned in practice.
2
McConnell, Bridget L. "Contrasting the extended comparator hypothesis and acquisition-focused models of learning differential predictions of retrospective revaluation /." Diss., Online access via UMI:, 2008.
Find full text
3
Wu, Yi-Chin, and 吳怡青. "A Study On Real Estate Collateral Revaluation Model." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/25104493313764606569.
Full textAbstract:
碩士輔仁大學
統計資訊學系應用統計碩士班
100
Mortgage has higher proportions of consumer loans in most banks of Taiwan. For this reason, how to manage real estate collateral is an important task for the banks. Besides using investigation to renew the current value of real estate, finance institution can also apply statistical methods to update the related information of collateral, to observe the situation of the creditor protection. The purpose of this research was to construct a regression model, to achieve the effect of the price revaluation. With 10 predictive variables including area of land, use of building, area of building, category of building, the total floor, whether it contains the first floor, with or without parking spaces, structure of building, age of building and population density along with 2 dependent variables which are the total appraisal price and the unit price around 19 administrative districts in New Taipei City. Classification and Regression Tree (CART) was used to observe the different combinations among all independent variables, generate the interaction terms from independent variables to dependent ones, and combine with the original independent variables to re-establish a revaluation model. Empirical results show that the explanation is higher with the total appraisal price as the dependent variable and is even higher with the interaction terms generated by CART added into the revaluation model as independent variables.
4
Tsai, Kai-Wen, and 蔡愷文. "Housing Price Index Model and Bank Collateral Revaluation." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/38229807038012554668.
Full textAbstract:
碩士國立臺灣大學
經濟學研究所
95
The real estate market abounds with many kinds of nominal housing price, and that leads to difficultly identify the differences between quality change and pure price change. In order to have the information transmitted fluently and the sound industry development, the relevant housing indexes were announced regularly by Sin-Yi Realty Inc. and Cathay Real Estate Development Co., ltd.. in 1984 and 2003 respectively. But it is a pity that the Sin-Yi housing index is limited by the number of transaction cases, and it contains only the second-house infomation. Similarly, the appliance and object of the Cathay RED housing index, are mainly from the new-house infomation, and significantly different from that in the second-hand market. Subject to meeting the definition of Pillar I qualified residential real estate collateral, as Basel II: International Convergence of Capital Measurement and Capital Standards: a Revised Framework in June 2004, the bank is expected to monitor the value of the collateral on a frequent basis and at a minimum once every year. Statistical method of evaluation (e.g. reference to house price indices, sampling) may be used to update estimates or to identify collateral that may have declined in value and may need re-appraisal. The main purpose in the thesis is not only to meet the requirement for recognition of the risk management, but also to improve the bank’s marginal benefit. Hedonic price method is based on the realization that some goods (e.g. house) of factors of production are not homogeneous and could differ in numerous characters. In the traditional theory, goods are regarded as the direct object to utility. The characters from the goods which are considered to represent the homogeneous economy variables must be generally accepted and revealed the information from both parties. With the above background, the purpose of this thesis is to construct housing price index by examining the functional relationship between the housing prices and their attributes. The attributes must take specific characters into account, for example, size, floor, age, accessibility … etc.. The estimated housing price is then calculated for the weighted housing index, and it is compared with the announced housing index in the market. By using the internal database, any moderate bank may utilize this housing price index model constructed by the thesis to meet the requirement of the risk management and the evaluation of the housing price appraisals. In this thesis, We try to use Hedonic Price Method (HPM) to get the implicit prices of the residential attributes. We could express the trend of the change in the housing price on the basis of controlling the quality of the residential attributes from the idea of typical-house. By taking the second season in 2004 as a base quarter, and to compare with the housing price index announced regularly by Sin-Yi Realty Inc., it showed that both have the same trend. And it implies that the housing price index from the empirical model seems to have a leading effect on the turning point judging from the graph of periods. In pooled cross-section data structure, it is discovered that the percentage change is almost 30% in the third quarter of 2006, which exceeds the new-house rising rate by the Cathay RED housing index. These phenomena are the results from the policy that limits the credit loan and transactions heavily focused on the A-class section in Taipei.
5
Chou, Weichun, and 周韋均. "The Determinants of the Revaluation Model of Long-lived Assets." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/56136869528477643196.
Full textAbstract:
碩士國立臺北大學
會計學系
100
To enhance the international competitiveness of domestic firms, Financial Supervisory Commission in Taiwan has officially decided to adopt the International Financial Reporting Standards (IFRS) since 2013. However, accounting for long-lived assets still maintains the cost model due to the concern on the reliability of financial reporting by the revaluation model. Thus, this study investigates the determinants of accounting for long-lived assets under the revaluation model by listed British firms adopting IFRS since 2005. A total sample of 2,179 observations based on British firms over the period of 2005-2010 is yielded by this study. By separating the determinants of whether or not to adopt the revaluation model into economic and reporting factors, this study employs the Logistic model to investigate the driving forces behind the adopting decision. Empirical results suggest that for economic factors, measured by national, inter-industry, and firm-specific operating proxies, most factors including absolute changes in sales (A△SALES), absolute changes in operating income (A△OI), and absolute changes in operating cash flows (A△OCF) are negatively correlated with the use of the revaluation model. It implies that firm intends to use the cost model by reducing the volatility of earnings forecast. For reporting factors, the decision of using the revaluation model is positively and negatively related with ratio of debt to total assets (DE) and the extent of information asymmetry (MVB), suggesting accounting policy of long-lived assets is employed for contracting purposes. However, positive coefficient on firm size (SIZE) implies that the larger the firms, the more likely they use the revaluation model to reveal the fair value of their assets.
6
Lee, Chiachi, and 李佳琦. "The Relation Between The Revaluation Model Of Long-lived Assets And The Equity Cost Of Capital." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/40404264011690033590.
Full textAbstract:
碩士國立臺北大學
會計學系
100
With the rapidly changing economic environment, unpredictable business model, whether or not countries around the world adopt the International Financial Reporting Standards (IFRS), especially fair value accounting, to reflect business transactions has become an important accounting decision. One major concern on above accounting decision is the use of fair value accounting. Despite its relevance of financial information to investors, fair value measurement is temporally excluded from the alternatives of accounting policy for long-lived assets by Financial Supervisory Commission in Taiwan since the full adoption of IFRS in 2013. The rationale behind the exclusion is the reliability concern of the revaluation model for long-lived assets. In addition, the mixed results from the past studies also highlight the tradeoff between reliability and relevance of fair value accounting. By contributing to this line of studies, this study uses listed UK firms as the research sample to investigate the impact of the adoption of the revaluation model on firms’ equity cost of capital. The empirical results show that British firms adopting the revaluation model have lower systematic and total risks, compared to their counterparty selecting the cost model. These results suggest that when firms adopt the revaluation model, long-lived assets are measured at their real economic value, thus, enhancing the transparency of accounting information and facilitating investors’ economic decision. As firms’ equity cost of capital is indirectly measured by systematic or total risk, the reduced systematic or total risk resulting from disclosure of long-lived assets’ fair value in financial statements implies lower equity cost of capital.
7
Hur, Jiang-Mirng, and 胡江銘. "A Study on the Application of Simplified Appraisal Model for the Revaluation of Bank''s Residential Mortgage Collateral." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/49469084029792723627.
Full textAbstract:
碩士國立臺灣大學
國際企業管理組
101
Real Estate Appraisal is typically a tedious and time-consuming task. Generally, for a new loan application or a request for the increase of a credit line, bank will look for an external professional property appraiser. As to the revaluation of existing mortgage collaterals, with thousands of existing real estate collaterals, substantial efforts may be required to complete the task. Outsourcing the task or valuating each individual property manually become infeasible. The purpose of this study is to investigate a simplified property valuation model, providing certain economically viable solutions to automate the revaluation process for the large number of residential real estates and to establish a checking system to ensure the quality of the revaluation processes. Revaluation of real estate property is crucial in bank loan operation and collateral management. If a bank effectively measures the collateral value and price, it may better control the relevant risk and in turn, enhance soundness and stability of the financial system and the overall economic environment. While real estate prices related information may also be used to help assess future industry trends in the real estate market.
8
Chubala, Christine M. "The importance of memory in retrospective revaluation learning." 2012. http://hdl.handle.net/1993/8354.
Full textAbstract:
Retrospective revaluation— learning about implied but unpresented cues— poses one of the greatest challenges to classical learning theories. Whereas theorists have revised their models to accommodate revaluation, the empirical reliability of the phenomenon remains contentious. I present two sets of experiments that examine revaluative learning under different but analogous experimental protocols. Results provided mixed empirical evidence that is difficult to interpret in isolation. To address the issue, I apply two computational models to the experiments. An instance-based model of associative learning (Jamieson et al., 2012) predicts retrospective revaluation and anticipates participant behaviour in one set of experiments. An updated classical learning model (Ghirlanda, 2005) fails to predict retrospective revaluation, but anticipates participant behaviour in the other set of experiments. I argue that retrospective revaluation emerges as a corollary of basic memorial processes and discuss the empirical and theoretical implications.
9
Tu, Hsiang-Yi, and 杜享倚. "Using the Macroeconometric Model to Analyze Effects of RMB Revaluations on Taiwan’s Economy." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/09839956834024222859.
Full textBooks on the topic "Revaluation model"
1
Hurley, Michael D., and Marcus Waithe. Introduction. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198737827.003.0001.
Full textAbstract:
This chapter evaluates the competing ways that ‘style’ has been said to operate in language. Rather than figure thought as primary and pre-verbal, and language as a secondary delivery system, this chapter recommends a messier relationship, whereby writing is not a simple act of translating but also a means of clarifying or generating ideas. The twenty subsequent chapters of this book exemplify this account of style as a mode of thinking through. Outlines of these individual essays are given, and correspondences drawn. The value of the book as a whole is addressed, as it contributes to scholarship on style and on the essay, and to nineteenth-century studies in particular: by revaluating some of the most influential figures of that age, providing a literary context for those celebrated ‘minds’ and ‘moralists’, while also re-imagining the possible alliances, interplays, and generative tensions between thinking, thinkers, style, and stylists.
Book chapters on the topic "Revaluation model"
1
Weiss, T., S. Siegesmund, and T. Bohlen. "Seismic, Structural and Petrological Models of the Subcrustal Lithosphere in Southern Germany: A Quantitative Revaluation." In Seismic Exploration of the Deep Continental Crust, 53–81. Basel: Birkhäuser Basel, 1999. http://dx.doi.org/10.1007/978-3-0348-8670-3_4.
Full text
2
Mohamed Sulaiyam ALAmri, Shadha. "An Intelligent Access Control Model." In Quality Control - Intelligent Manufacturing, Robust Design and Charts. IntechOpen, 2021. http://dx.doi.org/10.5772/intechopen.95459.
Full textAbstract:
Cybersecurity is a critical issue as the world is moving towered IR4 era (Industrial Revaluation 4.0) where technology is involved, and access to the internet is an imperative need. The traditional computing systems are not able to meet the huge computing demand and growing data (Big-Data). Therefore; new technologies have been evolved such as cloud computing. This chapter is exploring the need for a dynamic access control approach to enhance the Cybersecurity. The scope in this chapter is focusing on IaaS (Infrastructure as a Service) layer of cloud computing. The research approach aims to enhance the basic ABAC (Attribute-Based Access Control) model by adding a context-aware feature and SoD principle. The enhanced model called ABACsh. This proposed enhancement is implemented through a framework based on AI (Artificial Intelligent) to meet the requirements of dynamic systems. The framework is tested in the OpenStack testbed. The results show better performance in the term of computation speed.
3
Albertini, Marcelo Keese, and Rodrigo Fernandes de Mello. "A Self-Organizing Neural Network to Approach Novelty Detection." In Machine Learning, 262–82. IGI Global, 2012. http://dx.doi.org/10.4018/978-1-60960-818-7.ch211.
Full textAbstract:
Machine learning is a field of artificial intelligence which aims at developing techniques to automatically transfer human knowledge into analytical models. Recently, those techniques have been applied to time series with unknown dynamics and fluctuations in the established behavior patterns, such as humancomputer interaction, inspection robotics and climate change. In order to detect novelties in those time series, techniques are required to learn and update knowledge structures, adapting themselves to data tendencies. The learning and updating process should integrate and accommodate novelty events into the normal behavior model, possibly incurring the revaluation of long-term memories. This sort of application has been addressed by the proposal of incremental techniques based on unsupervised neural networks and regression techniques. Such proposals have introduced two new concepts in time-series novelty detection. The first defines the temporal novelty, which indicates the occurrence of unexpected series of events. The second measures how novel a single event is, based on the historical knowledge. However, current studies do not fully consider both concepts of detecting and quantifying temporal novelties. This motivated the proposal of the self-organizing novelty detection neural network architecture (SONDE) which incrementally learns patterns in order to represent unknown dynamics and fluctuation of established behavior. The knowledge accumulated by SONDE is employed to estimate Markov chains which model causal relationships. This architecture is applied to detect and measure temporal and nontemporal novelties. The evaluation of the proposed technique is carried out through simulations and experiments, which have presented promising results.
4
Dwyer, Tessa. "Dubbing Undone: Can Dialectics Break Bricks? (1973)." In Speaking in Subtitles. Edinburgh University Press, 2017. http://dx.doi.org/10.3366/edinburgh/9781474410946.003.0004.
Full textAbstract:
This chapter explores how dubbing has been deployed as a mode of deliberate, self-reflexive mistranslation. Can Dialectics Break Bricks? flaunts translation dysfunction as a deliberate strategy of political or aesthetic intervention, challenging the authority of authorship and ‘originals’ in the process. Engaging extensively with the notion of ‘abusive translation’ developed by Derrida and updated by Abe Markus Nornes, it demonstrates how errant forms of screen translation evade theoretical containment, and indicate a path for revaluation firmly grounded by the ‘practical’. Parodic mistranslation or deconstructive dubbing, it proposes, presents an overly abusive example of screen translation that indicates how quality considerations are insufficient for engaging with improper modes of practice. It also introduces issues relating to translation censorship and media piracy foreshadowed by the parody dynamics at play in Can Dialectics Break Bricks?
5
Kalu, Kalu N. "Managing People and Information in Complex Organizations." In Handbook of Research on Public Information Technology, 638–49. IGI Global, 2008. http://dx.doi.org/10.4018/978-1-59904-857-4.ch058.
Full textAbstract:
Information technology affects organizations and society itself as it redefines work content, reorganizes leadership styles and cultures, reshuffles power hierarchies, and spawns a series of both man-designed and spontaneous adaptations. Information technology oftentimes necessitates a new division of labor that creates policy problems and loss of accountability. Organizational leadership, especially in the public sector, urgently requires a theoretical as well as a practical revaluation to cope with the structural and functional changes within work and administrative organizations. This project seeks to elucidate three leadership models in the context of IT-induced changes in organizational forms and processes, namely, networked leadership, organic leadership, and gatekeeper leadership models.
6
"Feminist Perspectives on the Self." In Philosophising Experiences and Vision of the Female Body, Mind, and Soul, 162–79. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-4090-9.ch011.
Full textAbstract:
This chapter discusses feminist critiques of the conventional conceptions of the self. They believe that these conceptions are incomplete and misleading as they ignore the multiple sources of social identity constituted by one's gender, sexual orientation, race, class, age, ethnicity, among others. They charge that Kantian and homo economicus views of the self are androcentric and masculinist. Feminist philosophical work on the self has taken three main tacks: critique of established views of the self, reclamation of women's selfhood, and reconceptualisation of the self to incorporate women's experience. Their reclamation strategies include revaluation of the 'feminine' activities of mothering and other modes for maintaining vital social bonds through the development of care ethics and eros ethics, exploration of separatist practices, rethinking autonomy to include women by moving beyond the Kantian and homo economicus models, and reclamation of sexual difference through a symbolic analysis of female identity.
7
Hardie, Philip. "Another look at Virgil’s Ganymede." In Classics in Progress. British Academy, 2006. http://dx.doi.org/10.5871/bacad/9780197263235.003.0014.
Full textAbstract:
The twentieth century was marked by an accelerating intensity of critical attention to Virgil, triggered initially by a revaluation of the merits of Latin literature in comparison to its Greek models. This chapter takes a short passage of the Aeneid, what might appear little more than a vignette, and offers a reading both intensive in its detailed teasing out of the text, and extensive in the networks of allusion and meaning in which this passage is caught. It draws on some of the reader-response approaches which developed in the later part of that century. Michael Putnam's interpretation lays emphasis on elements that are suppressed in this description of the Ganymede story: Jupiter's erotic delight in his human prey, and the triumphant elevation of the boy to immortality on Olympus.
8
Mensah-Ankrah, Chris. "Eriksonian Analysis of Terrorism in West Africa." In Cyber Warfare and Terrorism, 1232–50. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-2466-4.ch072.
Full textAbstract:
The objective of an Eriksonian analysis of terrorism is not to discard other theories, but to build on them, addressing their limitations through a personality development analysis which seeks to examine the susceptibility or eventual radicalization of an individual. So, while the concept attests to various socio-economic and political theories underpinning terrorism, it examines how these theories exposes the weaknesses of identity through a psychosocial analysis of personality development. The crux of the theory is therefore to examine reasons underlying the paths to radicalization from an intra-personal perspective largely influenced by one's immediate social conditions. The basic questions are therefore: Why do individuals of the same socio-economic and political pressure respond differently to the “pressures of radicalization”? Recommendations after the study includes; the concept of an integrating highly segregated extremist communities, a concept called “The Melting Pot”, revaluating teaching and learning models of Islamic Institutions offering Islamic studies.
Conference papers on the topic "Revaluation model"
1
Purwanti, Dyah, and Edy Purwanto. "The Incentive for Choosing Revaluation Model of Fixed Asset: Evidence from Indonesian Listed Firms after IFRS Adoption." In 2nd Global Conference on Business, Management, and Entrepreneurship. SCITEPRESS - Science and Technology Publications, 2017. http://dx.doi.org/10.5220/0007117802360242.
Full text
2
Guilmineau, Emmanuel. "Numerical Simulation of Flow Around a Simplified Car Body." In ASME/JSME 2003 4th Joint Fluids Summer Engineering Conference. ASMEDC, 2003. http://dx.doi.org/10.1115/fedsm2003-45138.
Full textAbstract:
Simulations have been carried out for the generic car body (Ahmed body) for 25° and 35° slant angle. At a previous Workshop [1, 2], the results of different groups showed significant variations, even when the same turbulence models were used. This indicates that either the grids used in the investigation are too coarse to reduce the numerical errors below an acceptable limit, or that other factors, like boundary conditions, model implementation had a significant effect on the simulations. In any case, the results of the simulations were inconclusive, leading to a revaluation of this test case. In this study, we investigate numerically the flow around the Ahmed body for 25° and 35° slant angle. Results are compared with experimental data of Becker et al. [3].
3
Giani, Retno, and Dwi Martani. "Analysis of Impact of Implementation of Fixed Assets Revaluation Model in Property, Real Estate, Construction, and Bank Companies Listed in Capital Market in 2015." In Proceedings of the Asia Pacific Business and Economics Conference (APBEC 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/apbec-18.2019.60.
Full text
4
Dickson, T. L., and F. A. Simonen. "The Impact of an Improved Flaw Model on a Pressurized Thermal Shock Evaluation." In ASME 2002 Pressure Vessels and Piping Conference. ASMEDC, 2002. http://dx.doi.org/10.1115/pvp2002-1360.
Full textAbstract:
The current regulations for pressurized thermal shock (PTS) were derived from computational models that were developed in the early-mid 1980s. The computational models utilized in the 1980s conservatively postulated that all fabrication flaws in reactor pressure vessels (RPVs) were inner-surface breaking flaws. It was recognized at that time that flaw-related data had the greatest level of uncertainty of the inputs required for the probabilistic-based PTS evaluations. To reduce this uncertainty, the United States Nuclear Regulatory Commission (USNRC) has in the past few years supported research at Pacific Northwest National Laboratory (PNNL) to perform extensive nondestructive and destructive examination of actual RPV materials. Such measurements have been used to characterize the number, size, and location of flaws in various types of welds and the base metal used to fabricate RPVs. The USNRC initiated a comprehensive project in 1999 to re-evaluate the current PTS regulations. The objective of the PTS Re-evaluation program has been to incorporate advancements and refinements in relevant technologies (associated with the physics of PTS events) that have been developed since the current regulations were derived. There have been significant improvements in the computational models for thermal hydraulics, probabilistic risk assessment (PRA), human reliability analysis (HRA), materials embrittlement effects on fracture toughness, and fracture mechanics methodology. However, the single largest advancement has been the development of a technical basis for the characterization of fabrication-induced flaws. The USNRC PTS-Revaluation program is ongoing and is expected to be completed in 2002. As part of the PTS Re-evaluation program, the updated risk-informed computational methodology as implemented into the FAVOR (Fracture Analysis of Vessels: Oak Ridge) computer code, including the improved PNNL flaw characterization, was recently applied to a domestic commercial pressurized water reactor (PWR). The objective of this paper is to apply the same updated computational methodology to the same PWR, except utilizing the 1980s flaw model, to isolate the impact of the improved PNNL flaw characterization on the PTS analysis results. For this particular PWR, the improved PNNL flaw characterization significantly reduced the frequency of RPV failure, i.e., by between one and two orders of magnitude.
5
de, Cléssio, Bruno Silva, and Salvador Filho. "Revaluation proposal deployment of industrial equipment maintenance plans offshore: A case study of application of modes and effects analysis tool of failures—FMEA." In The 2nd International Conference on Engineering Sciences and Technologies. CRC Press Taylor & Francis Group 6000 Broken Sound Parkway NW, Suite 300 Boca Raton, FL 33487-2742: CRC Press, 2017. http://dx.doi.org/10.1201/9781315210469-290.
Full text