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293 research outputs found
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Image annotation with high-level words using generalised attributes
The emergence of social media sharing communities has led to the need for accurate context-based image retrieval methods, which can be accomplished by an automatic annotation system. The ability to annotate high-level context-based words is necessary for such a system; however, it is not well researched due to the inherent difficulty caused by the semantic gap. This thesis identifies a set of high-level words that are frequently used by users to describe images, with a baseline system constructed using linear classifiers. The concept of ‘generalised attributes’ is then proposed and used to improve prediction by bridging the gap between image features and high-level words. The generalised attribute ‘anchor feature’ proposed, together with the ‘total distance’ feature selection method, leads to optimal performance. The resulting system yields not only an improvement in statistical accuracy over the baseline, but also a huge improvement in the quality and relevance of images retrieved in image retrieval and tags predicted in tag recommendation
Corporate Financial Disclosure: The Importance of GAAP Mandated Earnings Amidst Declining Value- Relevance
The predilection of management, analyst, and investor alike towards non-GAAP earnings has queried the need for the regulation of corporate financial disclosure. Whilst non-GAAP earnings are increasingly value relevant, the need for regulation centres on the consistency, accountability, and impartiality required for investor decision-making. This paper reviews the literature surrounding value relevance and corporate financial disclosure, ultimately concluding that the regulation of corporate financial disclosure provides an important benchmark for non-GAAP earnings to be weighted against
Ralph Waldo Emerson and the Relationship Between Nature and the Self
In his essays Nature (1836) and Self-Reliance (1841), Ralph Waldo Emerson phenomenally illuminates nineteenth century Transcendentalist philosophy through his divulgence of the occult relationship between Nature and the Self. In particular, the symbiotic collaboration between humankind and our natural world reveals physical objects as the the earthly conduit for spiritual truths. Yet, such corporeality is only elevated insofar as it is realised independently by the imaginative, spiritual, and intellectual capabilities of the human Self — namely, the articulation of Truth through the vivid poetry of Language as well as the display of Virtue by all men and women. Should translations differ from one to the other, individuals should each be allowed their own authentic Truth — or, in Emerson’s words, ‘an original relation to the universe’. Indeed, the prescriptive lens with which society fashions humanity distorts our perception of reality, leaving us fettered to the tethers of Social Constitution and thereby reliant upon institutions to forge and mediate a connection with something to which we are so intrinsically connected. It is only when recognise our own constitution in — and seek communion with — Nature can we partake in a catharsis that purges the Soul of dross and thus brings us back to a pure state of being, akin to that of the child, which precedes the contamination of our consciousness by age, experience, and society