Understanding Prototype Theory and How it Can be Useful in Analyzing and Creating SEC XBRL Filings
|
|
- Gwen Simmons
- 8 years ago
- Views:
Transcription
1 Understanding Prototype Theory and How it Can be Useful in Analyzing and Creating SEC XBRL Filings By Charles Hoffman This information is inspired by the book Everything is Miscellaneous: the power of the new digital disorder, by David Weinberger, chapter 9, pages 173 to 198. That chapter has detailed explanations and reasoning which supports prototype theory. Fundamental understanding of prototype theory Fundamentally there are two perspectives to understanding what something is. Aristotle s definition view perspective was that A thing is a member of a category if it satisfies the definition of the thing. The second perspective, prototype theory, is that we can know what something means even if it can t be clearly defined and even if its boundaries cannot be sharply drawn; concepts can be clear without having clear definitions if they re organized around undisputed examples, or prototypes, as Eleanor Rosch the inventor of prototype theory calls them. As an example, one can understand that something is a chair by understanding as many properties as possible about the thing you are looking at, looking at the properties of a chair as defined by a prototype (the undisputed example), and then predicting whether the thing you are looking at is a chair by comparing the properties you are looking at with the properties of a chair. By contrast, the definitional view draws sharp lines whereas the prototype view works because things can be sort of, kind of in a category. Prototype theory relies on our implicit understanding and does not assume that we can even make that understanding explicitly. Problems with SEC XBRL filings SEC XBRL filings provide basically no top level foundation for comparability. Two candidates as a basis for comparison are networks and [Table]s. However, each SEC XBRL filing defines its own networks and no two networks are the same. That rules networks out as a basis of comparison. Within an XBRL taxonomy [Table]s can be used for expressing different sets of information, for example the Statement [Table] is used on the balance sheet, income statement, statement of cash flows, and a number of other statements. Other [Table]s are used multiple times within the US GAAP taxonomy and define different sets of information. As such, there is no mechanism to define a set of information. Looking at this situation from the bottom up, there are approximately 15,000 concepts within the US GAAP taxonomy, too detailed a perspective for any useful comparison at the individual concept level. 1
2 To exacerbate this situation, SEC filers can extend the US GAAP taxonomy adding additional networks, explicit [Table]s, implicit tables (i.e. everything within a network which is not within an explicit table is within an unnamed implicit table), [Axis], [Line Items] or concepts, and so forth. When an SEC XBRL filer expresses their information, they create new networks which are comparable to no other network, they define [Table]s which could be used to express many different sets of information, tables could be defined implicitly or explicitly, and the [Axis] on each information set have no real pattern. This problem seems unsolvable, but is it really unsolvable? Looking deeper in to SEC XBRL financial filings If you look deeper into financial filings you realize that there are patterns within the information. For example, consider this small slice of the 2011 US GAAP Taxonomy which is used to express nonmonetary transactions: Consider the following: The [Line Items] could be expressed as a text block (i.e. HTML fragment) or detail tagged. The HTML fragment would use the concept Details of Nonmonetary Transaction [Table Text Block] and if the information were detailed tagged it would use some combination of the six concepts within the Nonmonetary Transaction [Hierarchy]. But either way, the information is the same. The concepts within the Nonmonetary Transaction [Line Items] are used nowhere else in the US GAAP Taxonomy. As such, if one sees one or more of these concepts within an SEC XBRL 2
3 filing, then one can assume with a high level of confidence that the thing which contains one or more of those concepts is highly likely to be a nonmonetary transaction. Financial reporting rules and logic demand that certain concepts be present. In financial reporting rules certain information is always required to be disclosed, certain information is required to be disclosed if a certain event or circumstance occurs during a financial period, certain information is common practice, and certain information is reported at the option of the filer. The base set of information will always exist, it will always be logical based on financial reporting disclosure requirements and logic. For example, an SEC filer would be highly unlikely to report Nonmonetary Transaction, Fair Value Not Determined as the only concept within a nonmonetary transaction. If additional required disclosures which expand the base disclosure is presented, if common practice disclosures are provided, or additional optional information is disclosed; it will always exist with that base, supplementing that base disclosure. Additional information in the form of XBRL calculations enhances the relationships between information within a set of reported information and providing additional clues. Certain base relationships between sets of information further enhance the ability to predict the nature of an information set. For example, there are relationships between the balance sheet, income statement, statement of changes in equity, and cash flow statement which will always exist and can be leveraged. This financial integrity type information can further enhance the ability to predict the nature of a set of information. Prototypes for creation and analysis are the same The prototypes or undisputed examples for creation of SEC XBRL filings are the same as the undisputed examples used for analysis of SEC XBRL filings. These prototypes can be hard to see within the US GAAP Taxonomy because that taxonomy tends to be inconsistent, not uniform. However, this reorganized version of the US GAAP Taxonomy helps one better see the prototypes or undisputed examples within the US GAAP taxonomy: It is not the case that there is only one undisputed example, nor does their need to be. For example, there are many different types of balance sheets: classified, unclassified, deposit based operations, insurance based operations, securities based operations, and others for specific industries and financial reporting needs. However, it is not the case that there are an infinite number of balance sheets. Financial information is not random or infinite in nature. 3
4 Specific undisputed examples can be created and even cross referenced with additional information. Another way of saying this is that there is no need to have only one undisputed example for any piece of a financial report. Further, this idea applies to each piece of a financial report and to the full set of pieces which an SEC XBRL filer might create. This screen shot is a fragment of a report available (rptinformationmodels.pdf) which shows a preliminary set of examples of the prototypes which could be created from the commercial and industrial companies entry point of the 2011 US GAAP Taxonomy. There are a total of 1055 such prototypes in that preliminary list. This is an example to provide an example of the granularity: 4
5 Applying prototype theory to SEC XBRL filings So, how can these ideas be leveraged with SEC XBRL filings? These appear to be the steps: 1. Determine the level at which the US GAAP Taxonomy will be prototyped. The report above is only a preliminary possible starting point. The precise point needs to be determined. 2. Create a set of agreed upon, rock solid undisputed examples from that list. These will be created by reorganizing the 2011 US GAAP Taxonomy, adding XBRL Formulas as additional meta data to enforce numeric relations, adding metadata to enforce consistency or utilize the XBRL US GAAP consistency suite. This will be in the form of either an XBRL taxonomy or some internal proprietary format and will serve as the master prototype set. This will be maintained in the future at the individual prototype level. We would suspect that there would be between 2000 and 5000 such prototypes initially if the entire US GAAP taxonomy were modeled for all entry points. 3. All SEC XBRL filings created would follow the prototypes created. Policies and procedures would enforce this. This would ensure financial integrity within each prototype and where one prototype relates to other prototypes. 4. Work with the FASB, the SEC, and XBRL US to help others see where financial integrity does not exist within the US GAAP taxonomy and within SEC XBRL filings so that others can move to a more sound base information model. There are two areas where base consistency and uniformity must exist to be successful: a. Consistent use of [Axis] with and across [Table]s b. Base financial integrity 5. Apply these same practices, but with different prototypes or undisputed examples, to other implementations of XBRL, leveraging what was learned from SEC XBRL filings within all products, professional services delivered, software constructed, etc. More information: Concept Learning: Concept learning, also known as category learning and concept attainment, is largely based on the works of the cognitive psychologist Jerome Bruner. Bruner, Goodnow, & Austin (1967) defined concept attainment (or concept learning) as "the search for and listing of attributes that can be used to distinguish exemplars from non exemplars of various categories." More simply put, concepts are the mental 5
6 categories that help us classify objects, events, or ideas and each object, event, or idea has a set of common relevant features. Thus, concept learning is a strategy which requires a learner to compare and contrast groups or categories that contain concept-relevant features with groups or categories that do not contain concept-relevant features. Concept learning also refers to a learning task in which a human or machine learner is trained to classify objects by being shown a set of example objects along with their class labels. The learner will simplify what has been observed in an example. This simplified version of what has been learned will then be applied to future examples. Concept learning ranges in simplicity and complexity because learning takes place over many areas. When a concept is more difficult, it will be less likely that the learner will be able to simplify, and therefore they will be less likely to learn. Colloquially, task is known as learning from examples. Most theories of concept learning are based on the storage of exemplars and avoid summarization or overt abstraction of any kind. Prototype Theory of Concept Learning The prototype view on concept learning holds that people abstract out the central tendency (or prototype) of the experienced examples, and use this as a basis for their categorization decisions. The prototype view on concept learning holds that people categorize based on one or more central examples of a given category followed by a penumbra of decreasingly typical examples. This implies that people do not categorize based on a list of things that all correspond to a definition; rather, a hierarchical inventory based on semantic similarity to the central example(s). Exemplar Theories of Concept Learning Exemplar theory is the storage of specific instances (exemplars), with new objects evaluated only with respect to how closely they resemble specific known members (and nonmembers) of the category. This theory hypothesizes that learners store examples verbatim. This theory views concept learning as highly simplistic. Only individual properties are represented. These individual properties are not abstract and they do not create rules. An example of what Exemplar theory would look at is, water is wet; it simply knows that some (or one, or all) stored examples of water have the property wet. Exemplar based theories have become more empirically popular over the years with some evidence suggesting that human learners use exemplar based strategies only in early learning, forming prototypes and generalizations later in life. An important result of exemplar models in psychological literature has been a de-emphasis of complexity in concept learning. Some of the best known exemplar theory of concept learning is the Generalized Context Model (GCM). Multiple-Prototype Theories of Concept Learning 6
7 More recently, cognitive psychologists have begun to explore the idea that the prototype and exemplar models form two extremes. It has been suggested that people are able to form a multiple prototype representation, besides the two extreme representations. For example, consider the category spoon. There are two distinct subgroups or conceptual clusters: spoons tend to be either large and wooden or small and made of steel. The prototypical spoon would then be a medium-size object made of a mixture of steel and wood, which is clearly an unrealistic proposal. A more natural representation of the category spoon would instead consist of multiple (at least two) prototypes, one for each cluster. A number of different proposals have been made in this regard (Anderson, 1991; Griffiths, Canini, Sanborn & Navarro, 2007; Love, Medin & Gureckis, 2004; Vanpaemel & Storms, 2008). These models can be regarded as providing a compromise between exemplar and prototype models. Exemplars Rather than relying on a single prototype, we can also represent a category by storing many or all known exemplars of the category. When a new item is encountered, it is compared against all the members. Of course, this increases the memory requirement. Exemplar theories of concepts can also explain graded membership. The more exemplars that a stimulus matches, the better it fits into a category. The experimental results that support prototypes can generally be explained by exemplar theories. One Advantage of Exemplar Models over Prototype Models Exemplar models can preserve information about the correlation of different features within a category. Medin et. al. (1982) showed that subjects do use information about correlated features. Their subjects first studied a set of examples to learn a category. Then they had to decide whether new instances belonged in the category or not. After learning the category of patients with burlosis, subjects receive pairs of new patients and must decide which is more likely to have burlosis. 7
8 Both patients have the same number of symptoms, but in the first patient, the last two symptoms are correlated, while in the second patient they are not. None of the earlier patients had a pattern like the second patient. Subjects were more likely to pick the first patient. See description of Medin et. al. in textbook for more details. Some evidence suggests that prototypes are more likely to be used than exemplars after long experience with a concept. 8
Issue 1003 Modeling of Common Stock, Preferred Stock, Treasury Stock or Other Information which has only One class
Issue 1003 Modeling of Common Stock, Preferred Stock, Treasury Stock or Other Information which has only One class Issue: What is the proper approach to modeling such things as common stock, preferred
More informationConcept Formation. Robert Goldstone. Thomas T. Hills. Samuel B. Day. Indiana University. Department of Psychology. Indiana University
1 Concept Formation Robert L. Goldstone Thomas T. Hills Samuel B. Day Indiana University Correspondence Address: Robert Goldstone Department of Psychology Indiana University Bloomington, IN. 47408 Other
More informationLecture 5: Human Concept Learning
Lecture 5: Human Concept Learning Cognitive Systems II - Machine Learning WS 2005/2006 Part I: Basic Approaches of Concept Learning Rules, Prototypes, Examples Lecture 5: Human Concept Learning p. 108
More informationToday. Concepts. Semantics and Categorization. Functions of Categories. Bruner, Goodnow, & Austin (1956) Rules
Today Concepts Intro Psychology Georgia Tech Instructor: Dr. Bruce Walker Categories Prototypes Networks Imagery Thinking Functions of Categories Reduce complexity Determine appropriate actions Provides
More informationSTAFF QUESTIONS AND ANSWERS
1666 K Street, N.W. Washington, DC 20006 Telephone: (202) 207-9100 Facsimile: (202) 862-8430 www.pcaobus.org Page 1 of 11 STAFF QUESTIONS AND ANSWERS ATTEST ENGAGEMENTS REGARDING XBRL FINANCIAL INFORMATION
More informationInfluenced by - Alfred Binet intelligence testing movement
SA1 Trait Psychology Influenced by - Alfred Binet intelligence testing movement Origins - Psychologists became interested in seeing whether the success achieved with mental measurement might be repeated
More informationModeling Transfer Learning in Human Categorization with the Hierarchical Dirichlet Process
Modeling Transfer Learning in Human Categorization with the Hierarchical Dirichlet Process Kevin R. Canini kevin@cs.berkeley.edu Computer Science Division, University of California, Berkeley, CA 94720
More informationThe Contextualization of Project Management Practice and Best Practice
The Contextualization of Project Management Practice and Best Practice Claude Besner PhD, University of Quebec at Montreal Brian Hobbs PhD, University of Quebec at Montreal Abstract This research aims
More informationNo. 2014-09 May 2014. Revenue from Contracts with Customers (Topic 606) An Amendment of the FASB Accounting Standards Codification
No. 2014-09 May 2014 Revenue from Contracts with Customers (Topic 606) An Amendment of the FASB Accounting Standards Codification The FASB Accounting Standards Codification is the source of authoritative
More informationOn Categorization. Importance of Categorization #1. INF5020 Philosophy of Information L5, slide set #2
On Categorization INF5020 Philosophy of Information L5, slide set #2 Prepared by: Erek Göktürk, Fall 2004 Edited by: M. Naci Akkøk, Fall 2004 From George Lakoff, Women, Fire, and Dangerous Things: What
More informationQUALITY CONTROL PROCESS FOR TAXONOMY DEVELOPMENT
AUTHORED BY MAKOTO KOIZUMI, IAN HICKS AND ATSUSHI TAKEDA JULY 2013 FOR XBRL INTERNATIONAL, INC. QUALITY CONTROL PROCESS FOR TAXONOMY DEVELOPMENT Including Japan EDINET and UK HMRC Case Studies Copyright
More informationCard-Sorting: What You Need to Know about Analyzing and Interpreting Card Sorting Results
October 2008, Vol. 10 Issue 2 Volume 10 Issue 2 Past Issues A-Z List Usability News is a free web newsletter that is produced by the Software Usability Research Laboratory (SURL) at Wichita State University.
More informationITCG conference call July 2014
July 2014 Agenda Paper 1 International Financial Reporting Standards ITCG conference call July 2014 IFRS Taxonomy team The views expressed in this presentation are those of the presenter, not necessarily
More informationAdaptive information source selection during hypothesis testing
Adaptive information source selection during hypothesis testing Andrew T. Hendrickson (drew.hendrickson@adelaide.edu.au) Amy F. Perfors (amy.perfors@adelaide.edu.au) Daniel J. Navarro (daniel.navarro@adelaide.edu.au)
More informationRequirements engineering
Learning Unit 2 Requirements engineering Contents Introduction............................................... 21 2.1 Important concepts........................................ 21 2.1.1 Stakeholders and
More informationUTILIZING COMPOUND TERM PROCESSING TO ADDRESS RECORDS MANAGEMENT CHALLENGES
UTILIZING COMPOUND TERM PROCESSING TO ADDRESS RECORDS MANAGEMENT CHALLENGES CONCEPT SEARCHING This document discusses some of the inherent challenges in implementing and maintaining a sound records management
More informationKNOWLEDGE ORGANIZATION
KNOWLEDGE ORGANIZATION Gabi Reinmann Germany reinmann.gabi@googlemail.com Synonyms Information organization, information classification, knowledge representation, knowledge structuring Definition The term
More informationVisualization methods for patent data
Visualization methods for patent data Treparel 2013 Dr. Anton Heijs (CTO & Founder) Delft, The Netherlands Introduction Treparel can provide advanced visualizations for patent data. This document describes
More information1-04-10 Configuration Management: An Object-Based Method Barbara Dumas
1-04-10 Configuration Management: An Object-Based Method Barbara Dumas Payoff Configuration management (CM) helps an organization maintain an inventory of its software assets. In traditional CM systems,
More informationMemorandum SHAPING AMERICA S RETIREMENT. 1 Some results may not add to 100% due to rounding.
Memorandum To: The SPARK Institute Board of Directors, GRC and Various Task Forces From: Larry H. Goldbrum Date: April 8, 2011 Re: Anticipated Practices for 408(b)(2) Disclosures - Survey Results We recently
More informationOverview of First Step Program for SEC filers and UBmatrix Report Builder. Darren Peterson Vice President, Product Management
Overview of First Step Program for SEC filers and UBmatrix Report Builder Darren Peterson Vice President, Product Management 1 The First Step program focuses on Filer enablement by emphasizing education
More informationAccounting for Manufacturing
Accounting for Manufacturing 1 Accounting for Manufacturing and Inventory Impairments TABLE OF CONTENTS Accounting for manufacturing 2 Production activities 2 Production cost flows 3 Accounting for production
More informationUSING BLOOM S TAXONOMY TO PROMOTE HIGHER LEVEL THINKING AND LEARNING IN INTRODUCTORY ACCOUNTING COURSES. Maureen K. Flores, Ed. D
USING BLOOM S TAXONOMY TO PROMOTE HIGHER LEVEL THINKING AND LEARNING IN INTRODUCTORY ACCOUNTING COURSES Maureen K. Flores, Ed. D School of Accountancy Sorrell College of Business Troy University Troy,
More informationIAASB Main Agenda (June 2010) Agenda Item. April 28, 2009
Agenda Item 8-B Statement of Position 09-1 April 28, 2009 Performing Agreed-Upon Procedures Engagements That Address the Completeness, Accuracy, or Consistency of XBRL-Tagged Data Issued Under the Authority
More informationLeveraging the power of UNSPSC for Business Intelligence
Paper No. Satyam/DW&BI/00 6 A Satyam White Paper Leveraging the power of UNSPSC for Business Intelligence Author: Anantha Ramakrishnan Ananth_Ark@onsite.satyam.com Introduction The Universal Standard Products
More informationSTATISTICA. Clustering Techniques. Case Study: Defining Clusters of Shopping Center Patrons. and
Clustering Techniques and STATISTICA Case Study: Defining Clusters of Shopping Center Patrons STATISTICA Solutions for Business Intelligence, Data Mining, Quality Control, and Web-based Analytics Table
More informationXBRL Interoperability through a Multidimensional Data Model
XBRL Interoperability through a Multidimensional Data Model IADIS INTERNATIONAL Conference on Internet Technologies & Society CITS 2011. Shanghai, China December. 8th-10th 2011 Ignacio Santos & Elena Castro
More informationPerformance Assessment Task Which Shape? Grade 3. Common Core State Standards Math - Content Standards
Performance Assessment Task Which Shape? Grade 3 This task challenges a student to use knowledge of geometrical attributes (such as angle size, number of angles, number of sides, and parallel sides) to
More informationStandard Business Reporting
Standard Business Reporting IFRS AU Taxonomy 2014 Guide Program name: Standard Business Reporting Date: 19 th June 2014 Production Release suitable for use This document and its attachments are Unclassified
More informationKNOWLEDGE-BASED IN MEDICAL DECISION SUPPORT SYSTEM BASED ON SUBJECTIVE INTELLIGENCE
JOURNAL OF MEDICAL INFORMATICS & TECHNOLOGIES Vol. 22/2013, ISSN 1642-6037 medical diagnosis, ontology, subjective intelligence, reasoning, fuzzy rules Hamido FUJITA 1 KNOWLEDGE-BASED IN MEDICAL DECISION
More informationIAA PAPER FUTURE INVESTMENT MARGINS
The preliminary views of the Steering Committee in its Insurance Issues Paper (the IASC Paper) indicate that there has been significant disagreement within the Steering Committee as to whether to reflect
More informationExemplars, Prototypes, Similarities and Rules in Category Representation: An Example of Hierarchical Bayesian Analysis
Exemplars, Prototypes, Similarities and Rules in Category Representation: An Example of Hierarchical Bayesian Analysis Michael D. Lee Department of Cognitive Sciences University of California, Irvine Wolf
More informationEDUCATIONAL PSYCHOLOGY. effectiveness of, the psychology of teaching, and the social psychology of schools as
EDUCATIONAL PSYCHOLOGY Educational psychology is the study of how humans learn in, the effectiveness of, the psychology of teaching, and the social psychology of schools as organizations. Educational psychology
More informationModeling The Enterprise IT Infrastructure
Modeling The Enterprise IT Infrastructure An IT Service Management Approach By: David Chiu D.L. Tsui Version 1.2b 2004 David Chiu & D.L. Tsui. All Rights Reserved Acknowledgement The authors would like
More informationCASH FLOW STATEMENT & BALANCE SHEET GUIDE
CASH FLOW STATEMENT & BALANCE SHEET GUIDE The Agriculture Development Council requires the submission of a cash flow statement and balance sheet that provide annual financial projections for the business
More informationFinancial Report Semantics and Dynamics Theory
Financial Report Semantics and Dynamics Theory An expository paper which explains the semantics and dynamics of a financial report Resource for software vendors, accountants, internal auditors, external
More informationSouth Carolina College- and Career-Ready (SCCCR) Probability and Statistics
South Carolina College- and Career-Ready (SCCCR) Probability and Statistics South Carolina College- and Career-Ready Mathematical Process Standards The South Carolina College- and Career-Ready (SCCCR)
More informationDeveloping Critical Thinking Skills Saundra Yancy McGuire. Slide 1 TutorLingo On Demand Tutor Training Videos
Developing Critical Thinking Skills Saundra Yancy McGuire Slide 1 TutorLingo On Demand Tutor Training Videos To view Closed Captioning, click on the Notes tab to the left. For screen reader accessible
More informationLEARNING THEORIES Ausubel's Learning Theory
LEARNING THEORIES Ausubel's Learning Theory David Paul Ausubel was an American psychologist whose most significant contribution to the fields of educational psychology, cognitive science, and science education.
More informationSEC Delivers Report on Mark-to-Market Accounting Recommends Against Suspension of Fair Value Accounting
January 6, 2009 SEC Delivers Report on Mark-to-Market Accounting Recommends Against Suspension of Fair Value Accounting On December 30, 2008, the Securities and Exchange Commission (the SEC ) delivered
More informationLotto Master Formula (v1.3) The Formula Used By Lottery Winners
Lotto Master Formula (v.) The Formula Used By Lottery Winners I. Introduction This book is designed to provide you with all of the knowledge that you will need to be a consistent winner in your local lottery
More informationBig Data: Rethinking Text Visualization
Big Data: Rethinking Text Visualization Dr. Anton Heijs anton.heijs@treparel.com Treparel April 8, 2013 Abstract In this white paper we discuss text visualization approaches and how these are important
More information3. How can you improve your ability to understand and record information presented in lectures?
GETTING THE MOST OUT OF LECTURES Use this sheet to help you: prepare for and learn from lectures manage note-taking during lectures 5 minute self test 1. What are some of the purposes of lectures? 2. How
More informationGlossary of Terms Ability Accommodation Adjusted validity/reliability coefficient Alternate forms Analysis of work Assessment Battery Bias
Glossary of Terms Ability A defined domain of cognitive, perceptual, psychomotor, or physical functioning. Accommodation A change in the content, format, and/or administration of a selection procedure
More informationTable of Contents. CHAPTER 1 Web-Based Systems 1. CHAPTER 2 Web Engineering 12. CHAPTER 3 A Web Engineering Process 24
Table of Contents CHAPTER 1 Web-Based Systems 1 The Web 1 Web Applications 2 Let s Introduce a Case Study 3 Are WebApps Really Computer Software? 4 Are the Attributes of WebApps Different from the Attributes
More informationCAPITAL ONE INVESTING, LLC (An Indirect Wholly Owned Subsidiary of Capital One Financial Corporation) Period Ended June 30, 2015.
S T A T E M E N T O F F I N A N C I A L C O N D I T I O N Period Ended June 30, 2015 (Unaudited) Contents Statement of Financial Condition (Unaudited)...1 Notes to Statement of Financial Condition...2
More informationRepresenting Data Using Frequency Graphs
Lesson 25 Mathematics Assessment Project Formative Assessment Lesson Materials Representing Data Using Graphs MARS Shell Center University of Nottingham & UC Berkeley Alpha Version If you encounter errors
More informationINFORMATION FOR OBSERVERS. Subject: Nature of insurance contracts (Agenda paper 10D)
30 Cannon Street, London EC4M 6XH, United Kingdom Tel: +44 (0)20 7246 6410 Fax: +44 (0)20 7246 6411 E-mail: iasb@iasb.org Website: www.iasb.org International Accounting Standards Board This document is
More informationRevised Bloom s Taxonomy
Revised Bloom s Taxonomy Revised Bloom s Taxonomy (RBT) employs the use of 25 verbs that create collegial understanding of student behavior and learning outcome. Bloom s Revised Taxonomy Taxonomy of Cognitive
More informationAccounting and Reporting for Public Colleges and Universities. Objectives
Accounting and Reporting for Public Colleges and Universities 2012-2013 NACUBO Intermediate Accounting Objectives Upon completion of these materials, you will be able to Comprehend the reporting and recognition
More informationUniform Chart of Accounts Frequently Asked Questions Account Structure
Uniform Chart of Accounts Frequently Asked Questions Account Structure 1. What is a Chart of Accounts and for what purpose it is used? A Chart of Accounts is a uniform system of account numbers used to
More informationModern Systems Analysis and Design
Modern Systems Analysis and Design Prof. David Gadish Structuring System Data Requirements Learning Objectives Concisely define each of the following key data modeling terms: entity type, attribute, multivalued
More informationChapter 8. Final Results on Dutch Senseval-2 Test Data
Chapter 8 Final Results on Dutch Senseval-2 Test Data The general idea of testing is to assess how well a given model works and that can only be done properly on data that has not been seen before. Supervised
More informationA Rational Analysis of Rule-based Concept Learning
A Rational Analysis of Rule-based Concept Learning Noah D. Goodman 1 (ndg@mit.edu), Thomas Griffiths 2 (tom griffiths@berkeley.edu), Jacob Feldman 3 (jacob@ruccs.rutgers.edu), Joshua B. Tenenbaum 1 (jbt@mit.edu)
More informationIntroduction to Accounting
Introduction to Accounting Text File Slide 1 Introduction to Accounting Welcome to SBA s online training course, Introduction to Accounting. This program is a product of the agency s Small Business Training
More informationManual of Accounting and Financial Reporting for Pennsylvania Public Schools CHAPTER 11 TABLE OF CONTENTS 11.A. Chapter 11 11.1
Manual of Accounting and Financial Reporting for Pennsylvania Public Schools CHAPTER 11 TABLE OF CONTENTS 11.1 Capital Assets And Infrastructure 11.1 What Are Capital Assets? 11.1 Valuation Of Capital
More informationHow To Develop Software
Software Engineering Prof. N.L. Sarda Computer Science & Engineering Indian Institute of Technology, Bombay Lecture-4 Overview of Phases (Part - II) We studied the problem definition phase, with which
More informationCOWLEY COLLEGE & Area Vocational Technical School
COWLEY COLLEGE & Area Vocational Technical School COURSE PROCEDURE FOR GENERAL PSYCHOLOGY PSY6711 3 Credit Hours Student Level: 3 Credit Hours This course is open to students on the college level in either
More informationMEETING COMPLIANCE REQUIREMENTS WITH DOCUMENT MANAGEMENT SOFTWARE BY JAMES TRUE
2009 Cabinet NG, Inc BY JAMES TRUE Table of Contents Introduction... 3 What is Compliance?... 3 Key Compliance Elements... 4 Managing documents... 4 Enforcing security/disaster recovery... 6 Auditing activities...
More informationIn this chapter, we build on the basic knowledge of how businesses
03-Seidman.qxd 5/15/04 11:52 AM Page 41 3 An Introduction to Business Financial Statements In this chapter, we build on the basic knowledge of how businesses are financed by looking at how firms organize
More informationExemplar for Internal Achievement Standard. Accounting Level 1
Exemplar for internal assessment resource Accounting for Achievement Standard 90979 Exemplar for Internal Achievement Standard Accounting Level 1 This exemplar supports assessment against: Achievement
More informationCOMMERCE. Authored by Michael Mendlowitz PAYMENT SYSTEMS
COMMERCE PAYMENT SYSTEMS Authored by Michael Mendlowitz CommercePaymentSystems 1465 Broadway Hewlett NY 11557 USA www.commercepaymentsystems.com 1.866.999.4622 Introduction I am sure that when you spent
More informationTOPIC ACCOUNTING PRINCIPLES SUB-SECTION 03.00.00 SUB-SECTION INDEX REVISION NUMBER 99-004
Page 1 of 1 TOPIC ACCOUNTING PRINCIPLES SUB-SECTION 03.00.00 SECTION ISSUANCE DATE JUNE 30, 1999 SUB-SECTION INDEX REVISION NUMBER 99-004 03 Accounting Principles 10 Organization Structure of State Government
More informationUsing LSI for Implementing Document Management Systems Turning unstructured data from a liability to an asset.
White Paper Using LSI for Implementing Document Management Systems Turning unstructured data from a liability to an asset. Using LSI for Implementing Document Management Systems By Mike Harrison, Director,
More informationBusiness Combinations (Topic 805)
No. 2010-29 December 2010 Business Combinations (Topic 805) Disclosure of Supplementary Pro Forma Information for Business Combinations a consensus of the FASB Emerging Issues Task Force The FASB Accounting
More informationWeb Mining using Artificial Ant Colonies : A Survey
Web Mining using Artificial Ant Colonies : A Survey Richa Gupta Department of Computer Science University of Delhi ABSTRACT : Web mining has been very crucial to any organization as it provides useful
More informationA MORE FLEXIBLE MULTI-TENANT SOA FOR SAAS
A MORE FLEXIBLE MULTI-TENANT SOA FOR SAAS Eric H. Nielsen, Ph.D. VP Platform Architecture CA Technologies e.h.nielsen@ieee.org For IEEE Software Technology Conference STC 2014 April 3, 2014 Long Beach,
More informationIssue 19: Joint Arrangements and Associates
www.bdo.ca Assurance and accounting Comparison Series Issue 19: Joint Arrangements and Associates Both and are principle based frameworks, and from a conceptual standpoint many of the general principles
More informationImplementation Date Fall 2008. Marketing Pathways
PROGRAM CONCENTRATION: CAREER PATHWAY: COURSE TITLE: Marketing, Sales & Service Optional Course for All Marketing Pathways Marketing Research In this course, high school students will gain an understanding
More informationAuto-Classification in SharePoint. How BA Insight AutoClassifier Integrates with the SharePoint Managed Metadata Service
How BA Insight AutoClassifier Integrates with the SharePoint Managed Metadata Service BA Insight 2015 Table of Contents Abstract... 3 Findability and the Value of Metadata... 3 Finding Information is Hard...
More informationExperiments in Web Page Classification for Semantic Web
Experiments in Web Page Classification for Semantic Web Asad Satti, Nick Cercone, Vlado Kešelj Faculty of Computer Science, Dalhousie University E-mail: {rashid,nick,vlado}@cs.dal.ca Abstract We address
More informationConcept-Mapping Software: How effective is the learning tool in an online learning environment?
Concept-Mapping Software: How effective is the learning tool in an online learning environment? Online learning environments address the educational objectives by putting the learner at the center of the
More informationHealth Care Entities (Topic 954)
No. 2011-07 July 2011 Entities (Topic 954) Presentation and Disclosure of Patient Service Revenue, Provision for Bad Debts, and the Allowance for Doubtful Accounts for Certain Entities a consensus of the
More informationMultiple Choice Items that Test Higher Learning Objectives
Multiple Choice Items that Test Higher Learning Objectives To assess higher learning objectives with multiple choice items you must use questions that students cannot answer by relying solely on memory.
More informationFINANCIAL ACCOUNTING AND ACCOUNTING STANDARDS
CHAPTER 1 FINANCIAL ACCOUNTING AND ACCOUNTING STANDARDS OVERVIEW Accounting is the language of business. As such, accountants collect and communicate economic information about business enterprises or
More informationIntroduction. A. Bellaachia Page: 1
Introduction 1. Objectives... 3 2. What is Data Mining?... 4 3. Knowledge Discovery Process... 5 4. KD Process Example... 7 5. Typical Data Mining Architecture... 8 6. Database vs. Data Mining... 9 7.
More informationSTOCKCROSS FINANCIAL SERVICES, INC. REPORT ON AUDIT OF STATEMENT OF FINANCIAL CONDITION DECEMBER 31, 2012
REPORT ON AUDIT OF STATEMENT OF FINANCIAL CONDITION Filed in accordance with Rule 17a-5(e)(3) as a PUBLIC DOCUMENT UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 ANNUAL AUDITED
More informationFUND ACCOUNTING TRAINING
FUND ACCOUNTING TRAINING Module 7 Financial Statements The University of Texas System OBJECTIVES Identify three principal financial statements of colleges and universities Describe basic content and layout
More informationCHAPTER THREE, Network Services Management Framework
CHAPTER THREE, Acronyms and Terms 3-3 List of Figures 3-4 1 Introduction 3-5 2 Architecture 3-6 2.1 Entity Identification & Addressing 3-7 2.2 Management Domain Registration and Information Service 3-7
More informationProposed Lease Accounting Changes: Impact on Asset Finance Deals
Proposed Lease Accounting Changes: Impact on Asset Finance Deals In August 2010, the International Accounting Standards Board ( IASB ) issued a proposal which, if adopted, will overhaul lease accounting
More informationConsiderations: Mastering Data Modeling for Master Data Domains
Considerations: Mastering Data Modeling for Master Data Domains David Loshin President of Knowledge Integrity, Inc. June 2010 Americas Headquarters EMEA Headquarters Asia-Pacific Headquarters 100 California
More informationMachine Learning and Data Analysis overview. Department of Cybernetics, Czech Technical University in Prague. http://ida.felk.cvut.
Machine Learning and Data Analysis overview Jiří Kléma Department of Cybernetics, Czech Technical University in Prague http://ida.felk.cvut.cz psyllabus Lecture Lecturer Content 1. J. Kléma Introduction,
More informationMethod for Making Falling Leaves by John Vargo
How To Make Falling Leaves Page 1 Method for Making Falling Leaves by John Vargo This method of making falling leaves was inspired by an article I read in Pyrotechnia VII, published in May, 1981. On page
More informationA DATA ANALYSIS TOOL THAT ORGANIZES ANALYSIS BY VARIABLE TYPES. Rodney Carr Deakin University Australia
A DATA ANALYSIS TOOL THAT ORGANIZES ANALYSIS BY VARIABLE TYPES Rodney Carr Deakin University Australia XLStatistics is a set of Excel workbooks for analysis of data that has the various analysis tools
More informationMoving Samoreg into LIDO Experiences from a mapping exercise
Moving Samoreg into LIDO Experiences from a mapping exercise Hans Rengman META kunskap om kunskap Uddevalla Sweden Abstract: Is it possible to successfully map a 30 year old national de-facto standard
More informationWriting Student Learning Outcomes for an Academic Program
Writing Student Learning Outcomes for an Academic Program Student learning outcomes (SLOs) are statements of the knowledge, skills, competencies, or attitudes that students are expected to gain through
More informationACC COURSES Student Learning Outcomes 1
ACC COURSES Student Learning Outcomes 1 ACC 201: Financial Accounting Fundamentals 1. Use accounting and business terminology, and understand the nature and purpose of generally accepted accounting principles
More informationA Framework for the Delivery of Personalized Adaptive Content
A Framework for the Delivery of Personalized Adaptive Content Colm Howlin CCKF Limited Dublin, Ireland colm.howlin@cckf-it.com Danny Lynch CCKF Limited Dublin, Ireland colm.howlin@cckf-it.com Abstract
More informationHHMI START-UP HANDBOOK FOR HHMI LABORATORY HEADS AT HOST-BASED SITES
HHMI START-UP HANDBOOK FOR HHMI LABORATORY HEADS AT HOST-BASED SITES Introduction As explained in HHMI Policy SC-520, Consulting for and Equity Ownership in Start-up and Other Private Companies, HHMI believes
More informationFile Management. Chapter 12
Chapter 12 File Management File is the basic element of most of the applications, since the input to an application, as well as its output, is usually a file. They also typically outlive the execution
More informationResources for Writing Program Learning Outcomes
Resources for Writing Program Learning Outcomes Supplementary Materials for Writing and Revising Learning Outcomes Workshop Presented Jointly by TLA and Student Affairs LEVEL OF SPECIFICITY AND REACH Learning
More informationProposed Statement of Financial Accounting Standards
FEBRUARY 14, 2001 Financial Accounting Series EXPOSURE DRAFT (Revised) Proposed Statement of Financial Accounting Standards Business Combinations and Intangible Assets Accounting for Goodwill Limited Revision
More informationIntroduction to Machine Learning Using Python. Vikram Kamath
Introduction to Machine Learning Using Python Vikram Kamath Contents: 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. Introduction/Definition Where and Why ML is used Types of Learning Supervised Learning Linear Regression
More informationAutomated Text Analytics. Testing Manual Processing against Automated Listening
Automated Text Analytics Testing Manual Processing against Automated Listening Contents Executive Summary... 3 Why Is Manual Analysis Inaccurate and Automated Text Analysis on Target?... 3 Text Analytics
More informationPaper Airplanes & Scientific Methods
Paper Airplanes 1 Name Paper Airplanes & Scientific Methods Scientific Inquiry refers to the many different ways in which scientists investigate the world. Scientific investigations are done to answer
More information3. Using graphic organizers is an effective way to help students make connections among words.
38 CHAPTER 5 Vocabulary and Concepts PURPOSE The purpose of this chapter is to foster an understanding that teaching words well means giving students multiple opportunities to learn how words are conceptually
More information10/25/2012. Today s Agenda. Objective. MHM Executive Education Series: IAS 40 - Investment Property
MHM Executive Education Series: IAS 40 - Investment Property Presented by: Keith Peterka Shareholder, Mayer Hoffman McCann P.C. October 25, 2012 Today s Agenda IAS 40 Investment Properties U.S. GAAP Project
More informationAccounting for Long-term Assets,
1 Accounting for Long-term Assets, Long-term Debt and Leases TABLE OF CONTENTS Introduction 2 Long-term Assets 2 Acquiring or creating 2 Tangible assets 2 Intangible assets 3 Depreciating, amortizing and
More informationLife Insurance Modelling: Notes for teachers. Overview
Life Insurance Modelling: Notes for teachers In this mathematics activity, students model the following situation: An investment fund is set up Investors pay a set amount at the beginning of 20 years.
More information