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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

Relevance Criteria when Searching and Evaluating Online Video for Informational Use

Dewitt-Miller, Erin 05 1900 (has links)
Relevance is a core concept in the field of Information Science and a common term in everyday vernacular that generally refers to the usefulness of information. However, relevance has not been sufficiently or consistently defined or explored in the information science literature. Relevance criteria are the factors that information users employ when determining whether information they encounter is relevant. Identifying relevance criteria is a crucial step to understanding relevance. Relevance criteria employed with newer information formats like online video are especially important to study. Online video is now widespread, and people are increasingly likely to rely on video for information. This study identifies relevance criteria employed during relevance assessments of online video through a explanatory sequential mixed-methods study of frequent online video users including students, faculty, librarians, and video professionals. Methods included an online survey and interviews.
2

Intellectual capital and equity valuation

Tsai, Ching-chen 07 June 2005 (has links)
With the coming of knowledge economy, intellectual capital has become the most important sources of competitiveness. Because intellectual capital lacks uniform valuation and has nonconformity with the definition of GAAP intangible assets, most intellectual capital can¡¦t be presented in financial reports. If we can consider intellectual capital in business valuation, we can assess firm¡¦s intrinsic value more exactly. So this study is based on Ohlson (1995) model to examine the value relevance of human capital (human assets), structural capital (R&D assets) and relational capital (advertising assets). The empirical evidence shows that (1) human assets, R&D assets and advertising assets have significant positive relation with market value of firms, (2) the Ohlson (1995) model including the three assets components has greater value relevance, (3) the effect of human assets, R&D assets and advertising assets on business valuation are different among industries.
3

Inferential relevance and its implications to inferential information retrieval

Park, Hongseok. January 1995 (has links)
Thesis (Ph. D.)--Rutgers, State University of New Jersey, 1995. / eContent provider-neutral record in process. Description based on print version record. Includes bibliography (leaves 212-221).
4

Inferential relevance and its implications to inferential information retrieval

Park, Hongseok. January 1995 (has links)
Thesis (Ph. D.)--Rutgers, State University of New Jersey, 1995. / eContent provider-neutral record in process. Description based on print version record. Includes bibliography (leaves 212-221).
5

Relevance judgements in information retrieval

Cosijn, Erica. January 2003 (has links)
Thesis (DPhil. ( Information Science))--University of Pretoria, 2003. / Includes bibliographical references
6

Bridging and relevance

Matsui, Tomoko. January 1900 (has links)
Originally presented as the author's thesis-University College, London, 1995. / Includes bibliographical references and index.
7

Bridging and relevance

Matsui, Tomoko. January 1900 (has links)
Originally presented as the author's Thesis--University College, London, 1995. / Description based on print version record. Includes bibliographical references and index.
8

Earnings properties and accounting valuation in the euro zone

Grambovas, Christos A. January 2003 (has links)
No description available.
9

The Market Value Implications of Pension Asset Allocation

Turner, Elizabeth H. 29 May 2013 (has links)
Pension funds have been part of the private sector since the 1850’s. Defined Benefit pension plans [DB], where a company promises to make regular contributions to investment accounts held for participating employees in order to pay a promised lifelong annuity, are significant capital markets participants, amounting to 2.3 trillion dollars in 2010 (Federal Reserve Board, 2013). In 2006, Statement of Financial Accounting Standards No.158 (SFAS 158), Employers’ Accounting for Defined Benefit Pension and Other Postemployment Plans, shifted information concerning funding status and pension asset/liability composition from disclosure in the footnotes to recognition in the financial statements. I add to the literature by being the first to examine the effect of recent pension reform during the financial crisis of 2008-09. This dissertation is comprised of three related essays. In my first essay, I investigate whether investors assign different pricing multiples to the various classes of pension assets when valuing firms. The pricing multiples on all classes of assets are significantly different from each other, but only investments in bonds and equities were value-relevant during the recent financial crisis. Consistent with investors viewing pension liabilities as liabilities of the firm, the pricing multiples on pension liabilities are significantly larger than those on non-pension liabilities. The only pension costs significantly associated with firm value are actual rate of return and interest expense. In my second essay, I investigate the role of accruals in predicting future cash flows, extending the Barth et al. (2001a) model of the accrual process. Using market value of equity as a proxy for cash flows, the results of this study suggest that aggregate accounting amounts mask how the components of earnings affect investors’ ability to predict future cash flows. Disaggregating pension earnings components and accruals results in an increase in predictive power. During the 2008-2009 financial crisis, however, investors placed a greater (and negative) weight on the incremental information contained in the individual components of accruals. The inferences are robust to alternative specifications of accruals. Finally, in my third essay I investigate how investors view under-funded plans. On average, investors: view deficits arising from under-funded plans as belonging to the firm; reward firms with fully or over-funded pension plans; and encourage those funds with unfunded pension plans to become funded. Investors also encourage conservative pension asset allocations to mitigate firm risk, and smaller firms are perceived as being better able to handle the risk associated with underfunded plans. During the financial crisis of 2008-2009 underfunded status had a lower negative association with market value. In all three models, there are significant differences in pre- and post- SFAS 158 periods. These results are robust to various scenarios of the timing of the financial crisis and an alternative measure of funding.
10

Relevance Thresholds: A Conjunctive/Disjunctive Model of End-User Cognition as an Evaluative Process

Greisdorf, Howard F. 12 1900 (has links)
This investigation identifies end-user cognitive heuristics that facilitate judgment and evaluation during information retrieval (IR) system interactions. The study extends previous research surrounding relevance as a key construct for representing the value end-users ascribe to items retrieved from IR systems and the perceived effectiveness of such systems. The Lens Model of user cognition serves as the foundation for design and interpretation of the study; earlier research in problem solving, decision making, and attitude formation also contribute to the model and analysis. A self reporting instrument collected evaluative responses from 32 end-users related to 1432 retrieved items in relation to five characteristics of each item: topical, pertinence, utility, systematic, and motivational levels of relevance. The nominal nature of the data collected led to non-parametric statistical analyses that indicated that end-user evaluation of retrieved items to resolve an information problem at hand is most likely a multi-stage process. That process appears to be a cognitive progression from topic to meaning (pertinence) to functionality (use). Each step in end-user evaluative processing engages a cognitive hierarchy of heuristics that includes consideration (of appropriate cues), differentiation (the positive or negative aspects of those cues considered), and aggregation (the combination of differentiated cue aspects needed to render an evaluative label of the item in relation to the information problem at hand). While individuals may differ in their judgments and evaluations of retrieved items, they appear to make those decisions by using consistent heuristic approaches.

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