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In this paper we show a procedure to build automatically an ontology from a corpus of text documents without external help such as dictionaries or thesauri. The method proposed finds relevant concepts in the form of multi-words in the corpus…

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This paper proposes an improved watermarking algorithm based on DCT (Discrete Cosine Transform). We carried out the algorithm as described as follows. First, we extended both rows and ranks of the watermark by using the proposed method before the embedding…

Instars III-V of Nabis (Tropiconabis) capsiformis Germar are described and illustrated, based on specimens from La Pampa, Argentina (new record).

In this paper we provide evidence on the budgetary practice of 135 large firms located in Spain. The results have allowed us to evaluate a wide range of weakness attributed to the traditional budgeting approach, still called into question, as…

This paper provides evidence that audit reports convey relevant evidence for inferring the existence of underlying, unrevealed, financial imbalances. Unlike previous works, which studied US listed-firms bankruptcy, our research deals with Spanish non-financial SMEs under financial stress. Our results indicate…

By conducting panel data analysis across 32 federal entities in Mexico over the period 1994-2006, this paper studies the determinants of foreign direct investment (FDI) and its effect on income inequality within and between regions. We observe that the level…

Research on learning processes has shown that students tend to learn in different ways and prefer to use different teaching resources. The understanding of learning styles can be used to identify, and implement, better teaching and learning strategies, in order…