How much baseline correction do we need in ERP research? Extended GLM model can replace baseline correction while lifting its limits

Baseline correction plays an important role in past and current methodological debates in ERP research (e.g. the Tanner v. Maess debate in Journal of Neuroscience Methods), serving as a potential alternative to strong highpass filtering. However, the very assumptions that underlie traditional baseline also undermine it, making it statistically unnecessary and even undesirable and reducing signal-to-noise ratio. Including the baseline interval as a predictor in a GLM-based statistical approach allows the data to determine how much baseline correction is needed, including both full traditional and no baseline correction as subcases, while reducing the amount of variance in the residual error term and thus potentially increasing statistical power

METHOD TIME DRIVEN ACTIVITY BASED COSTING – LITERATURE REVIEW

This article presents a literature review of the method Time Driven Activity Based Costing, like an instrument to better assignment of costs to activities and their comparison with antecedent method Activity Based Costing. Paper shows the implementation of this method in the condition of manufacturing corporations, distribution centres, agriculture, but also in the field of services, especially in the hospitality. The article is trying to point out the benefits of this method for whole range of companies without difference to branch classification, determine base presumptions for implementation, but also disclose some drawbacks in the application of this new method in the practice with help of case studies, which have been published until this time. The aim of paper is to find out the base principles of method Time Driven Activity Based Costing in its right application.Activity Based Costing, Time Driven Activity Based Costing, time equations, customer profitability analysis, costs of processes

Environmental value and valuation over time

Time and value are related concepts that influence human behaviour. Although classical topics in human thinking throughout the ages, few environmental economic non-market valuation studies have attempted to link the two concepts. Economists have estimated non-market environmental values in monetary terms for over 30 years. This history of valuation provides an opportunity to compare value estimates and how valuation techniques have changed over time. This research aims to compare value estimates of benefits of a protected natural area. In 1978, Nadgee Nature Reserve on the far south coast of New South Wales was the focus of the first application of the contingent valuation method in Australia. This research aims to replicate that study using both the original 1978 contingent valuation method questionnaire and sampling technique, as well as state of the art non-market valuation tools. This replication will provide insights into the extent and direction of changes in environmental values over time. It will also highlight the impact on value estimates of methodological evolution. These insights will help make allocating resources more efficient.Environmental values, temporal variability, non-market valuation, contingent valuation method, choice experiments, incentive compatibility, natural resource management., Environmental Economics and Policy, Land Economics/Use,