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Accounting, Cash Flow and Value Relevance
Investigates the value relevance of the operating cash flow as reported under the International Financial Reporting Standards (IAS/IFRS) for the largest European listed companies and US listed companies in the past recent years. Using the model based on the valuation theory developed by Ohlson, which measures the market value of equity as a function of accounting variables, the author concludes that operating cash flow represents a significant variable in determining the value relevance of the largest European and US listed companies. These findings provide siginificant implications for standard setters and support the continued requirements for disclosure of cash flow information under IAS 7.
Accounting and Statistical Analyses for Sustainable Development : Multiple Perspectives and Information-Theoretic Complexity Reduction
In this book Claudia Lemke develops a comprehensive Multi-Level Sustainable Development Index (MLSDI) that is applicable to micro, meso, and macro objects by conducting methodological and empirical research.
Accessing and Sharing the Benefits of the Genomics Revolution
This edited volume explores the legal, economic and political context for the debate about intellectual property rights for traditional knowledge and genetic resources and critically analyses the theory and practice of access and benefits sharing efforts around the world. The book also investigates the current flashpoints—the David and Goliath battle between Monsanto and Percy Schmeiser over farmers’ rights; the dispute over coexistence of GM and organic production; and the ownership and control of human genetic materials stored in human gene banks around the world.
Access Control Systems : Security, Identity Management and Trust Models
Access Control Systems: Security, Identity Management and Trust Models provides a thorough introduction to the foundations of programming systems security, delving into identity management, trust models, and the theory behind access control models. The book details access control mechanisms that are emerging with the latest Internet programming technologies, and explores all models employed and how they work. The latest role-based access control (RBAC) standard is also highlighted.
Acceptance- and Mindfulness-Based Approaches to Anxiety : Conceptualization and Treatment
Chapter authors clearly place mindfulness and acceptance into the clinical lexicon, establishing links with established traditions, including emotion theory and experiential therapy. In addition, separate chapters discuss specific anxiety disorders, the current state of treatment for each, and practical ways of integrating acceptance and mindfulness approaches into therapy.
Abstract Harmonic Analysis of Continuous Wavelet Transforms
This volume contains a systematic discussion of wavelet-type inversion formulae based on group representations, and their close connection to the Plancherel formula for locally compact groups. The connection is demonstrated by the discussion of a toy example, and then employed for two purposes: Mathematically, it serves as a powerful tool, yielding existence results and criteria for inversion formulae which generalize many of the known results. Moreover, the connection provides the starting point for a – reasonably self-contained – exposition of Plancherel theory. Therefore, the book can also be read as a problem-driven introduction to the Plancherel formula.
Abstract Algebra
In Abstract Algebra the first chapters blend standard contents with a careful introduction to proofs with arrowsand in the last chapters, on universal algebras and categories, including tripleability, give valuable general views of algebra.
A Twenty-First Century Guide to Aldersonian Marketing Thought
The book has three major themes: glimpses into the kind of interesting character he was, key excerpts from his writings, and commentaries on the perceived current relevance of Aldersonian marketing thought. … this book is an excellent vehicle for educating people on a guru, influencer, theoretician, practitioner and leader in the development of marketing theory. … this is a valuable resource for anyone desiring to know about marketing theory and to understand the genesis of a number of concepts currently found in today’s marketing textbooks.
A Theory of Shape Identification
Recent years have seen dramatic progress in shape recognition algorithms applied to ever-growing image databases. They have been applied to image stitching, stereo vision, image mosaics, solid object recognition and video or web image retrieval. More fundamentally, the ability of humans and animals to detect and recognize shapes is one of the enigmas of perception. The book describes a complete method that starts from a query image and an image database and yields a list of the images in the database containing shapes present in the query image. A false alarm number is associated to each detection. Many experiments will show that familiar simple shapes or images can reliably be identified with false alarm numbers ranging from 10-5 to less than 10-300.
A Theory of Marketing : Outline of a Social Systems Perspective
Marketing has become one of the most influential forces in contemporary market economies. Yet despite ubiquitous empirical presence, uncountable textbook definitions, and sixty years of scholarly work, a coherent sociological understanding of this powerful concept is still amiss. Drawing on Luhmannian social systems theory, historical analysis, and four qualitative studies, the author theorizes on the marketing function as a self-contained system of communications. It is argued that marketing systems prosper within a host organization if and as long as they successfully influence observers' preferences towards particular brands. On these conceptual foundations a comprehensive brand- and communication-centered theory is developed that fulfills Alderson', Cox' and Bartels' foundational requirements for a general theory of marketing in an unprecedented way.
A Theory of Distributed Objects : Asynchrony - Mobility - Groups - Components
Distributed and communicating objects are becoming ubiquitous. In global, Grid and Peer-to-Peer computing environments, extensive use is made of objects interacting through method calls. So far, no general formalism has been proposed for the foundation of such systems. Caromel and Henrio are the first to define a calculus for distributed objects interacting using asynchronous method calls with generalized futures, i.e., wait-by-necessity -- a must in large-scale systems, providing both high structuring and low coupling, and thus scalability. The authors provide very generic results on expressiveness and determinism, and the potential of their approach is further demonstrated by its capacity to cope with advanced issues such as mobility, groups, and components.
A Stakeholder Rationale for Risk Management : Implications for Corporate Finance Decisions
Ordinarily, only the interests of shareholders, debtholders, and corporate management are taken into account when analyzing corporate financial decisions while the interests of non-financial stakeholders are often neglected. Gregor Gossy develops a so-called stakeholder rationale for risk management arguing that firms which are more dependent on implicit claims from their non-financial stakeholders, such as customers, suppliers, and employees, prefer conservative financial policies. In order to perform panel data analyses of the determinants of corporate financial decisions, the author uses data from Austrian and German industrial companies. He shows that variables for a firm’s most important non-financial stakeholders explain the firm’s capital structure and cash holding decisions. His findings suggest that a firm’s choice of accounting standards have a moderating effect on the determinants of corporate finance decisions.
A Short Course on Operator Semigroups
Gives a streamlined and systematic introduction to strongly continuous semigroups of bounded linear operators on Banach spaces. It treats the fundamental Hille-Yosida generation theorem as well as perturbation and approximation theorems for generators and semigroups.
A Short Course in Quantum Information Theory : An Approach From Theoretical Physics
This short and concise primer takes the vantage point of theoretical physics and the unity of physics. It sets out to strip the burgeoning field of quantum information science to its basics by linking it to universal concepts in physics.
A Risk-Benefit Perspective on Early Customer Integration
Customer integration in the early innovation phase has been considered the method of choice in theory and practice. Growing experience with the concept has shown unexpected side effects that may even outweigh its recognized advantages. Therefore, management needs to be able to assess in advance whether the involvement of customers will add overall value to each particular innovation project. To support but not to replace the final managerial decision, a mathematical formula is developed. It can be applied to all kinds of process structures, takes into account the risks and benefits contingent on a company's situation as well as risk-reducing and benefit-increasing measures and translates them into numerical values. The resulting figure indicates the prospective value of customer integration in a specific project.
A primer on theoretical soil mechanics
A Primer to Theoretical Soil Mechanics is about adapting continuum mechanics to granular materials. The field of continuum mechanics offers many fruitful concepts and methods, however there is declining interest in the field due to its complex and fragmented nature. This book's purpose is therefore to facilitate the understanding of the theoretical principles of soil mechanics, as well as introducing the new theory of barodesy.
A Practical Theory of Reactive Systems : Incremental Modeling of Dynamic Behaviors
Presents a ""practical theory"" of reactive systems, with formal foundations in Temporal Logic of Actions. This book emphasises theoretical understanding of reactive behaviors and using ""horizontal"" modularity to manage their complexity. It illustrates the incremental specification by a number of examples of varying size and complexity
A Practical Guide to Lightcurve Photometry and Analysis
A Practical Guide to Lightcurve Photometry and Analysis provides, for those with access to even a modest telescope and CCD camera, all the information needed to take part in the scientific study of asteroids and variable stars.A Practical Guide to Lightcurve Photometry and Analysis contains all the material needed for readers to understand the theory, and avoid the practical pitfalls of lightcurve photometry. Detailed examples are given for obtaining data, and of course for the exciting and rewarding task of analyzing the data to determine the physical properties of the object.
A Posteriori Error Analysis Via Duality Theory : With Applications in Modeling and Numerical Approximations
This volume provides a posteriori error analysis for mathematical idealizations in modeling boundary value problems, especially those arising in mechanical applications, and for numerical approximations of numerous nonlinear variational problems. The author avoids giving the results in the most general, abstract form so that it is easier for the reader to understand more clearly the essential ideas involved. Many examples are included to show the usefulness of the derived error estimates.
A Pan-Chromatic View of Clusters of Galaxies and the Large-Scale Structure
The reviews presented in this volume cover a wide-range of cluster of galaxies topics like the physics of the ICM gas, the internal cluster dynamics, the detection of clusters using different observational techniques, the great advances in analytical or numerical modeling of clusters, weak and strong lensing effects, the large scale structure as traced by clusters, the cosmological significance of clusters as well as the formation and evolution of clusters within the new cosmological paradigm.
