Rule Based Classification 2.5 Lazy Learners 2.6 2 6 Prediction 2.7 How to Evaluate and Improve Classification 2.1.1 Definition Classification is also called Supervised Learning Supervision The t i i Th training d t ( b data (observations‚ measurements‚ etc) are used to ti t t ) dt Training data learn a classifier The training data are labeled data New data (unlabeled) are classified Using the training data Unlabeled data Age 29 Income 25K Classifier Age 27 35 65 Income 28K 36K 45K Class label
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Analysis of two and four-lead resistance measurements Johnny Greavu University of Minnesota-Twin Cities September 29‚ 2014 Introduction We measured the resistance per foot of a wire using setups of both two and four test leads in tandem with a digital voltmeter (DVM) and compared their accuracy. While resistance can be determined by measuring voltage and current separately‚ it can also be measured more simply and directly using the resistance measuring feature available to some digital voltmeters
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FAIR VALUE MEASUREMENT 1. The meaning of fair value Fair value is the price that would be received from the sell of an asset or will be paid to transfer a liability in an orderly transaction between the market participants and the measurement date [IFRS‚ 13 – A501]. However in accounting and economics‚ fair value is the rational and unbiased estimate of a possible market price of a good‚ service or an asset. Fair value takes into account many objectives and subjective factors such as: Objective
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There are four general types of measurement scales: sorting‚ ranking‚ rating‚ and categorizing (Cooper & Schindler‚ 2006). The data collected by the survey team at Insuratel used a rating scale. The surveys where used to measure employee job satisfaction across departments. The Likert Scale was used to collect the data for all the questions in the survey. The questions asked in the survey studied the attitudes of the employees and their satisfaction. The surveys provided valuable feedback and
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information does the cash flow statement provide that you cannot see in the other financial statements (income statement‚ balance sheet‚ owner’s equity)? What elements of the cash flow statement do you think are most important for company management to monitor and why? Is this different for investors? The cash flow statement reports a company’s inflow and outflow of cash. While an income statement provides the information about whether or not a company made a profit‚ a cash flow statement can tell you
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Statement of Cash Flows Preview of Chapter Usefulness and Format Usefulness of the Statement of Cash Flows Provides information to help assess: 1. Entity’s ability to generate future cash flows. 2. Entity’s ability to pay dividends and obligations. 3. Reasons for difference between net income and net cash provided (used) by operating activities. 4. Cash investing and financing transactions during the period. SO 1 Indicate the usefulness of the statement of cash flows. Usefulness
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Cash Flows paper Cash flows are the flow of funds in and out of a company. The cash flows statement is one of four financials statements used by firms to report their financial position‚ including the balance sheet‚ income statement and statement of shareholders equity. The Cash flows statement is a statement that reports the flow of funds‚ the origin of the funds and how the funds are spent within a business. The cash flow statement can be recreated from information documented on the balance sheet
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Case 08-01: Go With the Flow‚ Inc. 1. Insurance Settlement Proceeds: involuntary conversion Investing cash inflow ASC 230-10-45-16 As stated in ASC 230-10-45-12‚ “All of the following are cash inflows from investing activities: a. Receipts from collections or sales of loans made by the entity and of other entities’ debt instruments (other than cash equivalents and certain debt instruments that are acquired specifically for resale as discussed in paragraph 230-10-45-21) that were purchased
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Reliability and Objectivity of Accounting Measurement‚ Author: Y.Ijiri and R.K.Jaedicke‚ The Accounting Review‚ Vol.41. No.3‚ 1966‚ 474-483 Summary: Accounting is a measurement system in which number of alternative measurement methods are available. Criteria for choosing best measurement alternative is an issue over the life of accounting. The user groups and the purpose for which data will be used are important‚ however‚ the use or purpose of the data is simply too broad and general a criterion
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IB Internal Assessment Investigation of arm span-height ratio in relation to proportionality of measurements Introduction This study was designed in order to determine the accuracy of the proportion of man as outlined in The Vitruvian Man (1940) by Leonardo da Vinci. Da Vinci’s renowned drawing was based on the Roman architect Vitruvius’ description of man. Vitruvius stated that‚ “For if we measure the distance from the soles of the feet to the top of the head‚ and then apply that measure to
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