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1 – 3 of 3Henri Hussinki, Tatiana King, John Dumay and Erik Steinhöfel
In 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper. We also…
Abstract
Purpose
In 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper. We also discuss the intervening developments in scholarly research, standard setting and practice over the past 20+ years to outline the future challenges for research into accounting for intangibles.
Design/methodology/approach
We conducted a literature review to identify past developments and link the findings to current accounting standard-setting developments to inform our view of the future.
Findings
Current intangibles accounting practices are conservative and unlikely to change. Accounting standard setters are more interested in how companies report and disclose the value of intangibles rather than changing how they are determined. Standard setters are also interested in accounting for new forms of digital assets and reporting economic, social, governance and sustainability issues and how these link to financial outcomes. The IFRS has released complementary sustainability accounting standards for disclosing value creation in response to the latter. Therefore, the topic of intangibles stretches beyond merely how intangibles create value but how they are also part of a firm’s overall risk and value creation profile.
Practical implications
There is much room academically, practically, and from a social perspective to influence the future of accounting for intangibles. Accounting standard setters and alternative standards, such as the Global Reporting Initiative (GRI) and European Union non-financial and sustainability reporting directives, are competing complementary initiatives.
Originality/value
Our results reveal a window of opportunity for accounting scholars to research and influence how intangibles and other non-financial and sustainability accounting will progress based on current developments.
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Keywords
The purpose of this paper is to show that forgotten classics, such as Melvin T. Copeland’s (1924) Principles of Merchandising, can still teach lessons to students of the history…
Abstract
Purpose
The purpose of this paper is to show that forgotten classics, such as Melvin T. Copeland’s (1924) Principles of Merchandising, can still teach lessons to students of the history of marketing thought.
Design/methodology/approach
The method involved using various key words on several internet search engines. The extensive internet search produced more than a dozen contemporaneous reviews and commentaries. Additionally, there was an intensive search through the histories of marketing thought literature. The extensive and intensive searches allowed a meta-analysis reexamining Copeland’s principles in light of future historical developments from the mid-1920s to the 21st century.
Findings
Historically, Copeland’s principles established the commodity school of marketing thought. (One of the three traditional approaches to understanding marketing taught to generations of students from the mid-1920s until the mid-1960s.) Although the traditional approaches/schools have long gone out of favor, Copeland’s classification of consumer and industrial (business) goods (products and services) have stood the test of time and are still in use 100 years later. Long overlooked, Copeland’s (1924) Principles of Merchandising also anticipated the marketing management/strategy as well as the consumer/buyer behavior schools of marketing thought, dominant in the discipline since the 1960s, for which he has seldom – if ever – been acknowledged.
Research limitations/implications
Historical research is limited because some relevant source material may no longer exist or may have been overlooked.
Originality/value
There have been no reviews of Copeland’s principles in almost a century, and no published meta-analysis of this forgotten classic exists. New discoveries reveal the value in studying marketing history and the history of marketing thought. For marketing as a social science to progress, it is invaluable to understand how ideas originated, were improved and integrated into larger conceptualizations, classification schema and theories over time.
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Manju Priya Arthanarisamy Ramaswamy and Suja Palaniswamy
The aim of this study is to investigate subject independent emotion recognition capabilities of EEG and peripheral physiological signals namely: electroocoulogram (EOG)…
Abstract
Purpose
The aim of this study is to investigate subject independent emotion recognition capabilities of EEG and peripheral physiological signals namely: electroocoulogram (EOG), electromyography (EMG), electrodermal activity (EDA), temperature, plethysmograph and respiration. The experiments are conducted on both modalities independently and in combination. This study arranges the physiological signals in order based on the prediction accuracy obtained on test data using time and frequency domain features.
Design/methodology/approach
DEAP dataset is used in this experiment. Time and frequency domain features of EEG and physiological signals are extracted, followed by correlation-based feature selection. Classifiers namely – Naïve Bayes, logistic regression, linear discriminant analysis, quadratic discriminant analysis, logit boost and stacking are trained on the selected features. Based on the performance of the classifiers on the test set, the best modality for each dimension of emotion is identified.
Findings
The experimental results with EEG as one modality and all physiological signals as another modality indicate that EEG signals are better at arousal prediction compared to physiological signals by 7.18%, while physiological signals are better at valence prediction compared to EEG signals by 3.51%. The valence prediction accuracy of EOG is superior to zygomaticus electromyography (zEMG) and EDA by 1.75% at the cost of higher number of electrodes. This paper concludes that valence can be measured from the eyes (EOG) while arousal can be measured from the changes in blood volume (plethysmograph). The sorted order of physiological signals based on arousal prediction accuracy is plethysmograph, EOG (hEOG + vEOG), vEOG, hEOG, zEMG, tEMG, temperature, EMG (tEMG + zEMG), respiration, EDA, while based on valence prediction accuracy the sorted order is EOG (hEOG + vEOG), EDA, zEMG, hEOG, respiration, tEMG, vEOG, EMG (tEMG + zEMG), temperature and plethysmograph.
Originality/value
Many of the emotion recognition studies in literature are subject dependent and the limited subject independent emotion recognition studies in the literature report an average of leave one subject out (LOSO) validation result as accuracy. The work reported in this paper sets the baseline for subject independent emotion recognition using DEAP dataset by clearly specifying the subjects used in training and test set. In addition, this work specifies the cut-off score used to classify the scale as low or high in arousal and valence dimensions. Generally, statistical features are used for emotion recognition using physiological signals as a modality, whereas in this work, time and frequency domain features of physiological signals and EEG are used. This paper concludes that valence can be identified from EOG while arousal can be predicted from plethysmograph.
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