Since more than a decade, various conceptions of intellectual capital reporting have been presented in both the academic and practitioner’s literature. As the evolving concepts of reporting can most certainly not be compared with each other, the real value of those reports cannot be unfolded by investors and stakeholders in general. When looking at the discrepancy between an enterprise’s market...

Algorithmic meta-theorems state that certain families of algorithmic problems, usually defined in terms of logic, can be solved efficiently. This is a survey of algorithmic meta-theorems, highlighting the general methods available to prove such theorems rather than specific results.

In this paper we study residual solvability of the amalgamated product of two finitely generated free groups, in the case of doubles. We find conditions where this kind of structure is residually solvable, and show that in general this is not the case. However this kind of structure is always meta-residually-solvable.

An account of meta-epistemic defeaters—distinct from traditional (firstorder) epistemic defeaters—is motivated and defended, drawing from case studies involving epistemic error-theory (e.g., Olson 2011, Reasons for belief; cf., Streumer 2012, J Philos 110:1–25) and epistemic relativism (e.g., MacFarlane 2005, Oxford Stud Epistemol 1:197–233; 2011; 2014, Assessment sensitivity: Relative truth an...

This paper presents a metadata model for the description of language resources proposed in the framework of the META-SHARE infrastructure, aiming to cover both datasets and tools/technologies used for their processing. It places the model in the overall framework of metadata models, describes the basic principles and features of the model, elaborates on the distinction between minimal and maxim...

Action detection and temporal segmentation of actions in videos are topics of increasing interest. While fully supervised systems have gained much attention lately, full annotation of each action within the video is costly and impractical for large amounts of video data. Thus, weakly supervised action detection and temporal segmentation methods are of great importance. While most works in this ...

Agent’s meta-reasoning is a computational process that implements agent’s capability to reason on a higher level about another agent or a community of agents. There is a potential for meta-reasoning in multi-agent systems. Meta-reasoning can be used for reconstructing agents’ private knowledge, their mental states and for prediction of their future courses of action. Meta-agents should have the...

This paper presents a web-based system that supports students in their learning of phonetic transcription and production. It allows students to create their own exercises from an integrated database of recordings, according to their specific learning needs. Every recording in the system has been meta-tagged. For example, a cardinal vowel will have, among others, the tags ‘vowel’ and ‘cardinal’....

in this paper, numerical simulation of frp composite cylinder tubes progressive crushing processes is conducted using ls-dyna. details on the numerical modeling strategy are given and discussed. it is found that triggers introduced in the numerical simulation can effectively model the bevel trigger at the end of the tubular specimens. it is also found that two-layer finite element model based o...