Browsing by Subject "Recognition"
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Item Open Access Effects of Recognition versus Disclosure on the Structure and Financial Reporting of Share Based Payments(2008-04-21) Choudhary, PreetiI examine whether financial statement preparers (managers and auditors) treat recognized versus disclosed fair value of option compensation differently. Recognition refers to items that appear on the face of financial statements and that are included in subtotal figures that appear in the summary accounts; disclosure refers to items that appear in words and amounts in only the financial statement footnotes. I find that fair value recognition of option compensation is likely to have a significant impact on net income. Firms in my sample granted options amounting to a median fair value of 7% of profits in 1996 and 11% of profits in 2004. I compare the terms of option grants and the properties of fair value estimation under a disclosure reporting regime to terms and properties under a recognition regime. Under a fair value recognition regime, I find firms reduce/eliminate option grants across all levels of employees, reduce the statutory length of options, and substitute restricted stock and bonuses for option compensation. The fair value reduction in option grants is on average 9% (0.4%) of absolute net income. In contrast, under a fair value disclosure regime, option compensation was not reduced. I also find that firms increase the bias in three inputs to fair value option estimation: volatility, dividend, and interest. This increase amounts to 4%, 2%, and 0.3% of fair value cost. Mandatory recognition firms also display increased dividend and interest input accuracy. Combined, these results suggest that financial statements reflect differences in behavior between recognition and disclosure reporting regimes, such that both real actions and fair value estimation are used to reduce recognized values.
Item Open Access Plastic Recognition: The Politics and Aesthetics of Facial Representation from Silent Cinema to Cognitive Neuroscience(2013) Geil, AbrahamPlastic Recognition traces a critical genealogy of the human face in cinema and its afterlives. By rethinking the history of film theory through its various investments in the face, it seeks to intervene not only in the discipline of film studies but more broadly within contemporary political and scientific discourse. This dissertation contends that the face is a privileged site for thinking through the question of recognition, a concept that cuts across a range of aesthetic, political, philosophical, and scientific thought. Plastic Recognition examines this intimate link between the face and recognition through a return to "classical" film theory, and specifically to the first generation of European and Soviet film theorists' preoccupation with the face in silent cinema. In the process, it recasts the canonical debate over cinematic specificity between Béla Balázs and Sergei Eisenstein as an antagonism between two opposing conceptions of the face in film: transparent universalism versus plastic typicality. Of these two conceptions, this project contends that the "Balázsian" idea of a transparently expressive face assumes cultural dominance in the latter half of the 20th century by virtue of its essential commensurability with the political and social ideal of mutual recognition that has come to prevail in the United States and Western Europe in the context of neoliberalism. Alongside and against this dominant tendency, the "Eisensteinian" insistence upon the plasticity of aesthetic form provides a radical alternative to the idealist metaphysics of immediacy underlying both the "Balázsian" notion of the cinematic face and the ideal of mutual recognition it exemplifies. That insistence forces into view the ways that recognition itself is always contingent upon aesthetic and technological practices, even (or especially) when it is brokered by that seemingly most immediate of images--the human face. By adopting this approach as its basic critical orientation, this dissertation attempts to restage the problem of recognition as fundamentally about the historicity of plastic form. The project concludes by turning to a scientific scene of recognition in which the "Balázsian" conception of the face makes an uncanny reappearance. The final chapter examines several studies in contemporary neuroscience that use representations of the human face as experimental stimuli in an effort to establish a neurophysiological basis for the mutual recognition of empathy.
Item Open Access The Weakly Identifying System for Doorway Monitoring(2007-05-10T15:22:30Z) Jenkins, Christopher JamesThe System Architecture for Tracking Individuals (SAFTI) is an indoor person location tracking system designed for use in the field of pervasive computing. SAFTI provides location tracking in environments where cameras are too privacy invasive, where tracking devices are too costly, insecure or inconvenient, and where usability is a high priority. While many location tracking systems satisfy each of these constraints individually, SAFTI satisfies all three constraints simultaneously. Upon entering and exiting SAFTI buildings, users submit identification credentials. Once inside the building, using SAFTI is effortless - simply passing through doorways is sufficient for supplying SAFTI with the information it needs to perform location tracking. An integral part of SAFTI is the Weakly Identifying System for Doorway Monitoring (WISDOM). These instrumented doorways contain a variety of infrared, ultrasonic and pressure sensors that detect the direction of passage and measure each user's body size and shape. We quantify the measurement and identification accuracy of WISDOM by analyzing data collected from a user study containing 530 passes through a WISDOM prototype from 10 different subjects. We combine the results from WISDOM with large publicly available anthropometric databases to evaluate how accurately SAFTI performs location tracking with respect to building size, density of occupants, and matching algorithm used.