The Financial Accounting impedes the registration on behalf of the information on the intangible of the different companies. To attenuate this situation, many companies offer voluntary data on them in the accounting documentation. This work analyzes the voluntary information of…

One of the most prominent areas in the two last decades of intangible assets research has been, doubtlessly, the issues related to the creation and exploitation of organizational knowledge. But organizational knowledge is a complex process
indeed, where multiple levels…

The aim of this text is to demonstrate the nature of the process of industrial change taking place in the Teruel economy during the period 1992-1998. The text forms part of a research project centred on pinpointing the most dynamic…

Este artículo presenta un método de identificación y clasificación de la valencia y las
emociones presentes en un texto. Para ello, se introduce un nuevo concepto denominado
disparador de emoción. Inicialmente, se construye de forma incremental una base de datos

From several sources the advantages of a methodology based on work in groups at university have been pronounced. It is desirable to have a method to assess not only the product but also the group process. Nevertheless, the university professors,…

This paper investigates three dimensions of intellectual capital, i.e. human capital, structural capital and relational capital and their inter-relationships. For that, a model is developed, which evaluates the intellectual capital within organizations located in developing countries areas. It is applied…

Vertical partitioning, in which attributes of a relation are
assigned to partitions, is aimed at improving database
performance. We extend previous research that is based on
a single relation to multi-relation database environment,
by including referential integrity constraints, access time

DATA QUALITY IS DEGRADED DURING THE PROCESS OF EXTRACTING AND MERGING DATA FROM MULTIPLE HETEROGENEOUS SOURCES. BESIDES, USERS HAVE NO INFORMATION REGARDING THE QUALITY OF THE ACCESSED DATA. THIS DOCUMENT PRESENTS THE METHODS UTILIZED TO ASSESS DATA QUALITY AT MULTIPLE…

El uso activo de los sistemas de información proporciona acceso fácil y más rápido a los datos. Ayuda, además, a proporcionar servicios de mejor calidad a los usuarios en muchos campos. En este estudio, el papel de los sistemas de…

This paper focuses on presenting a method which is able to filter out noise and suppress outliers of sampled real functions under fairly general conditions. The automatic optimal spline-smoothing approach automatically determi-nes how a cubic spline should be adjusted in…