390,776 research outputs found

    "Looking behind the veil": invisible corporate intangibles, stories, structure and the contextual information content of disclosure

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    Purpose – This paper aims to use a grounded theory approach to reveal that corporate private disclosure content has structure and this is critical in making "invisible" intangibles in corporate value creation visible to capital market participants. Design/methodology/approach – A grounded theory approach is used to develop novel empirical patterns concerning the nature of corporate disclosure content in the form of narrative. This is further developed using literature of value creation and of narrative. Findings – Structure to content is based on common underlying value creation and narrative structures, and the use of similar categories of corporate intangibles in corporate disclosure cases. It is also based on common change or response qualities of the value creation story as well as persistence in telling the core value creation story. The disclosure is a source of information per se and also creates an informed context for capital market participants to interpret the meaning of new events in a more informed way. Research limitations/implications – These insights into the structure of private disclosure content are different to the views of relevant information content implied in public disclosure means such as in financial reports or in the demands of stock exchanges for "material" or price sensitive information. They are also different to conventional academic concepts of (capital market) value relevance. Practical implications – This analysis further develops the grounded theory insights into disclosure content and could help improve new disclosure guidance by regulators. Originality/value – The insights create many new opportunities for developing theory and enhancing public disclosure content. The paper illustrates this potential by exploring new ways of measuring the value relevance of this novel form of contextual information and associated benchmarks. This connects value creation narrative to a conventional value relevance view and could stimulate new types of market event studies

    Neurocognitive Informatics Manifesto.

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    Informatics studies all aspects of the structure of natural and artificial information systems. Theoretical and abstract approaches to information have made great advances, but human information processing is still unmatched in many areas, including information management, representation and understanding. Neurocognitive informatics is a new, emerging field that should help to improve the matching of artificial and natural systems, and inspire better computational algorithms to solve problems that are still beyond the reach of machines. In this position paper examples of neurocognitive inspirations and promising directions in this area are given

    Peer to Peer: At the Heart of Influencing More Effective Philanthropy

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    The William and Flora Hewlett Foundation has had a long-standing commitment to increasing the effectiveness of grantmaking organizations, a commitment reflected in its Philanthropy Grantmaking Program. In 2015, the Foundation commissioned Harder+Company Community Research, in partnership with Edge Research, to conduct a field scan to inform its own strategies in this area as well as those of other organizations working to increase philanthropic effectiveness. Drawing on data from multiple sources, the field scan identified which knowledge sources and formats are most likely to be accessed by funders, how that knowledge is assessed by its users, and the ways in which knowledge is used to shape the practice of philanthropy

    Los Angeles County Arts Commission: Public Engagement in the Arts - A Review of Recent Literature

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    Do all Americans have equal access to the arts? Are the arts accessible and inclusive for all communities? National rates of arts participation as measured by attendance at live benchmark events have been trending down for the past few decades. Consequently, a narrative of arts decline in the US has been largely accepted, even as some accounts show cultural engagement experiencing a renaissance enabled by advanced communication technologies and changing demographics.This report, informed by a review of practitioner and academic literature, charts the concerns of arts stakeholders surrounding public arts engagement since about 2000, beginning with the discovery of a statistically significant decline in benchmark attendance as observed in the Survey of Public Participation in the Arts (SPPA). It also traces the role of the "informal arts" (folk, traditional and avocational arts) in broadening the definition of arts and cultural participation.Authors Henry Jenkins and Vanessa Bertossi (2007) have suggested that we are living in a "new participatory culture" distinguished by four factors:1. Low barriers to artistic expression and civic engagement;2. Strong support for creating and sharing what one creates with others;3. Transmission of knowledge and skills through informal mentorship networks; and4. A degree of social currency and sense of connectedness among participantsThis new culture makes measuring arts participation more difficult because traditional distinctions between amateur and professional, hobbyist and artist, and consumer and producer are blurring. Broadening the definition of arts participation to include leisure time investment in creative pursuits and arts-making helps enlarge the definition of art's value to society (Ramirez, 2000). Expanding our sense of "what counts" initiates new conversations by reframing the old question "Why aren't people attending?" as "What are people doing with their creativity-focused leisure time?" New cultural indicators are revealing the value of arts and culture in people's everyday lives, shifting the narrative about arts participation in the early twenty-first century from decline to resurgence.Even as both the concept and measurement of "engagement" in the arts has evolved over time, the understanding of the purpose of that engagement has varied. For some organizations, engagement has meant creating new inroads to existing programming. For others, engagement has meant developing new programs to capture the attention of new audiences. In 2015, this conversation took a new direction as people moved from talking about engagement as a process to focusing instead on a key outcome: cultural equity and inclusion. In Los Angeles County, as well as across the U.S., arts organizations began to focustheir attention on ensuring that everyone has access to the benefits offered by the arts. Viewed through this lens, this literature review should be seen as a companion – a prequel, even – to the literature review on cultural equity and inclusion published by the Los Angeles County Arts Commission in March 2016

    Public Engagement in the Arts: A Review of Recent Literature

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    In recent years, research has found that across the US, arts audiences are declining while arts participation is on the rise. How can both be true at the same time? This literature review on Public Engagement in the Arts that explores this question. It also delves intothe different ways in which "public engagement" can be defined and practiced,the purposes public engagement has been used for in the arts, andhow the terms "audience" and "participant" have evolved and blurred over time.This literature review also places public engagement in the context of one of the most urgent conversations taking place in the arts and culture field today, that of cultural equity and inclusion. How can we ensure that everyone in our community has access to the opportunities and benefits provided by the arts? As this review discusses, public engagement is one tool available to artists, arts organizations and arts educators to help them work toward that goal

    The Application of the Hermeneutic Process to Qualitative Safety Data: A Case Study using Data from the CIRAS project

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    This article describes the new qualitative methodology developed for use in CIRAS (Confidential Incident Reporting and Analysis System), the confidential database set up for the UK railways by the University of Strathclyde. CIRAS is a project in which qualitative safety data are disidentified and then stored and analysed in a central database. Due to the confidential nature of the data provided, conventional (positivist) methods of checking their accuracy are not applicable; therefore a new methodology was developed - the Applied Hermeneutic Methodology (AHM). Based on Paul Ricoeur's `hermeneutic arc', this methodology uses appropriate computer software to provide a method of analysis that can be shown to be reliable (in the sense that consensus in interpretations between different interpreters can be demonstrated). Moreover, given that the classifiers of the textual elements can be represented in numeric form, AHM crosses the `qualitative-quantitative divide'. It is suggested that this methodology is more rigorous and philosophically coherent than existing methodologies and that it has implications for all areas of the social sciences where qualitative texts are analysed

    Some Reflections on the Task of Content Determination in the Context of Multi-Document Summarization of Evolving Events

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    Despite its importance, the task of summarizing evolving events has received small attention by researchers in the field of multi-document summariztion. In a previous paper (Afantenos et al. 2007) we have presented a methodology for the automatic summarization of documents, emitted by multiple sources, which describe the evolution of an event. At the heart of this methodology lies the identification of similarities and differences between the various documents, in two axes: the synchronic and the diachronic. This is achieved by the introduction of the notion of Synchronic and Diachronic Relations. Those relations connect the messages that are found in the documents, resulting thus in a graph which we call grid. Although the creation of the grid completes the Document Planning phase of a typical NLG architecture, it can be the case that the number of messages contained in a grid is very large, exceeding thus the required compression rate. In this paper we provide some initial thoughts on a probabilistic model which can be applied at the Content Determination stage, and which tries to alleviate this problem.Comment: 5 pages, 2 figure

    “Taking STOCC”: Tracking Environmental and Financial Footprints Associated with Municipal Energy Use

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