Die Standardsetter IASB und FASB befassen sich seit geraumer Zeit mit einer Überarbeitung des in die Jahre gekommenen Darstellungsformats des Jahresabschlusses. Der Diskussion liegt die Annahme zugrunde, dass die Fähigkeit, Finanzinformationen zu verstehen, direkt von deren Kommunikationsart...

This article presents the first open source IT solution for nowcasting and reading news with dynamic factor models. As illustrated in our workhorse example, the software allows us to extend the limits of currently established practices. The nowcasting model proposed for the US economy is, to the...

Central to the conceptualization of rivalry is the process of social categorization and seeing the self and others as members of ingroups and outgroups. For some sport fans — especially those deemed highly identified — a favorite team becomes an extension of one’s self, and opposing teams...

Engineering teams collaborating in virtual environments face many technical, social and cultural challenges. In this paper we focus on distributed teams making joint unanticipated discoveries in virtual environments. We operationalize Dossick and Neff’s definition of “Messy Talk” as a...

The article describes how the clarity of a contract not only requires clear and easy-to-understand wording, but also clear organization. This can be achieved by grouping of the pertinent material within a contract, but also by way of visual devices, such as spacing, headings, indents, white...

Guided search is a mechanism that controls and optimizes the deployment of attention during visual search and allows one to pay attention only to highly relevant items. For instance, when searching for a conjunction of two features, we are able to select a feature-marked subset (e.g., all items...

This article explores the possibility of visualizing the Phillips curve from a multidimensional perspective. We are using a new multidimensional coordinate space that is entitled "The Mega-Dynamic Disks Multivariable Random Coordinate Space in Vertical position". The mega-dynamic disks...

This article explores how to visualize the Phillips curve from a multidimensional graphical perspective. We are using two new multidimensional coordinate spaces that are called “The Mega-Dynamic Disks Coordinate Space in Vertical position or Horizontal Position.“ The mega-dynamic disks...

Simulation, visualisation and visual computing are key research areas that are currently only partially covered in the past ICT Programmes of the European Commission. VISION has been funded by the European Commission to deliver a study in the field of "simulation, visualisation and visual...

Simulation, visualisation and visual computing are key research areas that are currently only partially covered in the past ICT Programmes of the European Commission. VISION has been funded by the European Commission to deliver a study in the field of "simulation, visualisation and visual...