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Institut du management de l'information
High performance support for very large knowledge bases
1995, Stoffel, Kilian, Hendler, James, Saltz, Joel
Web-Based Tools for Codification with Medical Ontologies in Switzerland
2006, Kurz, Thorsten, Stoffel, Kilian
The ebbing of accrual accounting
2019, Starica, Catalin, Giosi, Pierluigi
This paper investigates the evolution of accruals ability to improve the information content of earnings over cash flows, as reflected in market prices. We documented a pronounced decline in the price association of earnings relative to cash flows. We find that, after year 2000, cash flows have informed prices at least as much as earnings. We explain the decline in earnings price association through the decrease of the timing role of accruals related to the growth in the frequency and the magnitude of non-timing accruals (Bushman et al. 2016). Our results imply that this evolution of accruals has severely limited the information content of earnings and, consequently, significantly weakened the pertinence of accrual accounting to prices.
A Clustering Topology forWireless Sensor Networks: New Semantics over Network Topology
2013-7-29, Calistru, Tudor, Cotofrei, Paul, Stoffel, Kilian
Community Building with Co-located Social Media: A Field Experiment with Syrian Refugees
2017-11-16, Xu, Ying, Holzer, Adrian, Maitland, Carleen, Gillet, Denis
Scalable ontology implementation based on knOWLer
2003, Ciorăscu, Iulian, Ciorăscu, Claudia, Stoffel, Kilian
Intégration scolaire : perceptions des formateurs et des enseignants par rapport aux réformes actuelles
2011-4-18, Matthey, Marie-Paule, Melfi, Giuseppe, Riat, Christine, Giglio, Marcelo
A more rational ranking system in Olympic games
2002, Dodge, Yadolah, Melfi, Giuseppe
The Power of Digital Nudge: Moving Towards Public Transportation and Debunking False Beliefs. A Conceptual Framework: Structured Abstract
2019-7-7, Purohit, Aditya Kumar, Helme-Guizon, Agnes
Despite its importance, the mechanism behind a digital nudge is understudied (Weinmann, Schneider and vom Brocke, 2015). Specifically, this study explores the working mechanism of a digital nudge and to what extent can the feedback nudge be used to reduce carbon footprint by influencing the transit behavior and debunk misinformation on climate change. To influence an individual’s behavior to traverse by public transportation as a daily medium of the commute this study investigates the use of social proof and social norm in digital nudges. This study explores the effectiveness of planning prompt nudge to close the intention and behavior gap. Also, the mediating role of processing fluency is studied as well as the moderating role of online social support and credibility of the source