9,883 research outputs found
Using performance assessment in secondary school mathematics: an empirical study in a Singapore classroom
No full textThis article reports an exploratory study on using performance assessment in mathematics instruction in a high-performing secondary school in Singapore. An intact mathematics class participated in the study, and received chapter-based performance tasks as intervention during regular mathematics lessons for about one and a half school years. The performance tasks used included authentic and/or open-ended tasks. The students’ academic achievements and attitudes in mathematics were compared with a comparison class that did not receive the intervention. Both quantitative and qualitative data were collected, mainly through questionnaire surveys, performance task tests, conventional school exams, and interviews with students and teachers. The results suggest that the students receiving the intervention performed significantly better than their counterparts in solving conventional exam problems, and in general they also showed more positive changes in attitudes towards mathematics and mathematics learning. The students from the experimental class also expressed positive views about the benefits of using performance tasks in promoting their ability in higher order thinking, though no statistically significant difference was detected between the two classes of students in solving unconventional tasks before and after intervention. Overall, the results appear to support teachers’ using contextualised problems in real life situations and open-ended investigations in students’ learning of mathematic
Why hedge? Extent, nature, and determinants of derivative usage in U.S. municipalities
No full textUsing a hand-collected dataset of over 300 observations of large U.S. cities and counties, this paper investigates the extent, nature and determinants of derivatives usage in the municipal sector.Over half of our sample entities engage in derivative transactions and a vast majority of these transactions are intended to manage interest rate risk. Swaps, by far, are the most popular derivative instrument. In terms of the determinants of derivative usage,we find that the propensity to use derivatives as well as the extent of derivative usage is higher for municipalities that are larger and more financially constrained. We do not find growth to be related to municipal derivative usage. Contrary to suggestions made in the popular press, we fail to find managerial opportunism to be a significant factor in municipal derivative usage. We also find that more sophisticated managers of large municipalities and less sophisticated managers of small municipalities are more likely to engage in derivative transactions.Peer reviewe
A study on the reliability of consecutive k-Out-of-n: G systems based on Copula
No full textThe computation of reliability characteristics of a system that consists of dependent components is sometimes difficult especially when the type of dependence is not known. This article introduces the copula method to calculate the reliability of dependent consecutive k-out-of-n: G systems. The components in these systems are dependent on each other and the dependency may be either linear or nonlinear. The copula is a popular tool for modeling the dependence structure of data. It contains the information about the dependency structure of a vector of random variables and can capture nonlinear dependence. Based on the copula theory, the article analyzes the consecutive k-out-of-n: G systems and gets the reliability indexes. Finally, some numerical examples are presented to illustrate the results obtained in this article.Peer reviewe
Capital asset accounting policies under GASB Statement No. 34: Characteristics, antecedents, and implications
No full textIn this paper, we study the evolution of state and local governments’ capital asset accounting policies from the adoption of GASB Statement No. 34 through the fiscal year ending in 2016. We document substantial cross-sectional and time-series variation in the capitalization thresholds and estimated useful lives pertaining to major classes of capital assets, including buildings, equipment, improvements, and infrastructure assets. Diversity in capital asset accounting policies potentially diminishes the comparability of capital asset accounting information across governments and over time. We also discuss matters related to the implementation and ongoing use of the modified approach for reporting infrastructure assets. Our findings are useful to the GASB as well as to users of government financial reports.Peer reviewe
On the market timing and feedback effect of hedging: evidence from U.S. oil and gas producers
No full textPeer reviewe
Signaling under threats: evidence of voluntary disclosure in corporate control contests
No full textWe investigate voluntary disclosure strategies in contested takeovers and the associated economic consequences. Using a difference-in-differences research design and propensity score matching, we find that relative to friendly takeovers, target management in contested takeovers provides more earnings guidance and conveys more good news during the takeover. Moreover, voluntary disclosure helps contested targets negotiate a better offer and the results are stronger for targets with more information asymmetry. Collectively, targets adopt voluntary disclosure and alter their strategies under the threat of contested takeover to enhance their bargaining power. Voluntary disclosure by contested targets serves as a negotiation tactic that potentially benefits target shareholders.Peer reviewe
EB bing du yu EB bing du yang xing bi yan ai de fen zi mu biao
No full textMak, Ka Yan.Thesis M.Phil. Chinese University of Hong Kong 2014.Includes bibliographical references (leaves 154-172).Abstracts also in Chinese.Title from PDF title page (viewed on 20, September, 2016).Mak, Ka Yan
Nan Song Shuzhou gong du yi jian zheng li yu yan jiu Zheng li yu yan jiu
No full textBen shu shi dui wo she yu 1990 nian chu ban de ying yin ben "Song ren yi jian" de zheng li yu yan jiu. Gai shu shi liao feng fu, she ji zheng zhi, jing ji, jun shi yi ji Song dai gong wen ge shi he shu yi, shi zhen gui de shi wu wen xian. "Song ren yi jian" fan ying le bu shao nan Song shi qi di fang guan fu ji gou she zhi he xing zheng guan li zhi du, bu chong le xu duo Song dai cai zheng, shui shou zheng ce de xin cai liao, bao liu le nan Song chu nian Jiang Huai di qu zhan bei zhuang kuang de xi jie cai liao, hai shi Song dai wen shu zhi du de zhong yao cai liao, you zhu yu Song shi yan jiu de shen ru. Zheng li ben yan jin gui fan, ge shi ming xi, ji ben huan yuan le Song jian tu ban de ben lai mian mao, ju you jiao qiang de can kao jia zh
Author Correction: REST regulates the cell cycle for cardiac development and regeneration
No full textThe original version of this Article contained an error in the spelling of the author Jianyun Yan, which was incorrectly given as Jiangyun Yan. This has now been corrected in both the PDF and HTML versions of the Article.</jats:p
Gated relational stacked denoising autoencoder with localized author embedding for global citation recommendation
No full textCitation recommendation is an effective and efficient way to facilitate authors finding desired references. This paper presents a novel neural network based model, called gated relational probabilistic stacked denoising autoencoder with localized author (GRSLA) embedding, for global citation recommendation task. Our model is comprised of two modules with different neural network architecture. For each citing and cited papers, we use a gated paper embedding module, which is extended from probabilistic stacked denoising autoencoder (PSDAE) by adding gated units, to obtain their paper vectors. The added gated units are able to utilize text information of cited paper to refine the vector representation of citing paper in multiple semantic levels. For an author in papers, we first apply topic model to obtain his/her semantic neighbors, and then use a localized author embedding (LAE) module to excavate author vector representation from semantic and explicit neighbors. Unlike most graph convolutional network (GCN) based methods, the LAE module is able to avoid computing global Laplacian in whole graph by taking limited neighbors. Moreover, the LAE module can also be stacked to absorb more neighbors, which makes our model have high extendibility. Based on the generation process of GRSLA, we also derive a learning algorithm of our model by maximum a posteriori (MAP) estimation. We conduct experiments on the AAN, DBLP and CORD-19 datasets, and the results show that GRSLA model works well than previous global citation recommendation methods
- …
