Cognitive linguistics (CL) refers to the school of linguistics that understands language creation, learning, and usage as best explained by reference to human cognition in general. With increase in age human cognition improves, which can be measured through tasks based on cognitive-linguistics. The tasks include attention and concentration, orientation, memory, organization etc. But these skill...

this study empirically examines whether managers manipulate reported income through the timing of sales of long-lived assets and investments. several empirical implications of the income-smoothing and debt-equity hypothesis in the context of asset sales were tested. the findings are consistent with the timing of asset sales by managers so that the recognized accounting income from these sales s...

BACKGROUND Pragmatic communication abilities may depend on intact frontal lobe systems. Independent evidence suggests that some persons with Parkinson's disease (PD) are impaired on measures of frontal lobe function. HYPOTHESIS We therefore hypothesized in Study 1 that pragmatic communication skills would be impaired in some persons with PD and would be linked to frontal dysfunction in these ...

We apply Slow Feature Analysis (SFA) to image sequences generated from natural images using a range of spatial transformations. An analysis of the resulting receptive fields shows that they have a rich spectrum of invariances and share many properties with complex and hypercomplex cells of the primary visual cortex. Furthermore, the dependence of the solutions on the statistics of the transform...

This paper evaluates a more integrated approach of regulation when doing international comparisons and represents the first cross-country study in the South American region in which quality and weather variables have been included in the analysis. A total of 82 electricity distribution firms operating in Argentina, Brazil, Chile and Peru have been analysed for the period 1998-2008. Stochastic f...

The potential of the Internet to both geographically expand customer bases and provide a source of sales growth has led to a rapid embracement of the Internet by a majority of small businesses in the United Kingdom. However, many studies suggest that much of this adoption takes the form of simple Web sites representing little more than an electronic brochure. Although theories and models have b...

This study empirically examines whether managers manipulate reported income through the timing of sales of long-lived assets and investments. Several empirical implications of the income-smoothing and debt-equity hypothesis in the context of asset sales were tested. The findings are consistent with the timing of asset sales by managers so that the recognized accounting income from these sales s...

Internet usage is growing rapidly among the world. Furthermore, Internet usage is widely accepted among EU countries’ citizens. In this paper intend is to research to what extent Internet sales by individuals is influenced by the barriers people perceive to buying/ordering over the Internet, using of Internet, and level of computer/Internet skills them posses. A data source for that research Eu...