LEADER 05679nam 22007695 450 001 9910865257203321 005 20240627174237.0 010 $a9783031610417$b(electronic bk.) 010 $z9783031610400 024 7 $a10.1007/978-3-031-61041-7 035 $a(MiAaPQ)EBC31360192 035 $a(Au-PeEL)EBL31360192 035 $a(CKB)32213029500041 035 $a(DE-He213)978-3-031-61041-7 035 $a(OCoLC)1438827206 035 $a(EXLCZ)9932213029500041 100 $a20240601d2024 u| 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aVirtual, Augmented and Mixed Reality $e16th International Conference, VAMR 2024, Held as Part of the 26th HCI International Conference, HCII 2024, Washington, DC, USA, June 29 ? July 4, 2024, Proceedings, Part I /$fedited by Jessie Y. C. Chen, Gino Fragomeni 205 $a1st ed. 2024. 210 1$aCham :$cSpringer Nature Switzerland :$cImprint: Springer,$d2024. 215 $a1 online resource (336 pages) 225 1 $aLecture Notes in Computer Science,$x1611-3349 ;$v14706 311 08$aPrint version: Chen, Jessie Y. C. Virtual, Augmented and Mixed Reality Cham : Springer International Publishing AG,c2024 9783031610400 327 $aPart 1: Perception, Interaction and Design: The Effects of a Virtual Instructor with Realistic Lip Sync in an Augmented Reality Environment -- Assessing Body Dissatisfaction and Attentional Bias Towards the Body Using Eye-Tracking Technology in Virtual Reality -- Bridging Tradition and Innovation: Exploring the Factors Influencing Students? Intention to Use Metaverse Technology for Chinese Calligraphy Learning -- AWARESCUES: Awareness Cues Scaling with Group Size and Extended Reality Devices -- Factors of Haptic Feedback in a VR Experience using Virtual Tools: Evaluating the Impact of Visual and Force Presentation -- Does It Look Real? Visual Realism Complexity Scale for 3D Objects in VR -- Augmenting Self-Presentation: Augmented Reality (AR) Filters Use Among Young Adults -- Motion-sensing Interactive Game Design of Wuqinxi for Hearing-impaired People -- Perceived Playfulness: Factors Affecting the VR Display Experience in Museums. Part 2: User Experience and Evaluation: HoloLens 2 Technical Evaluation as Mixed Reality Guide -- Games That Move You: A Cinematic User Experience Evaluation of VR Games -- Scientific Knowledge Database to Support Cybersickness Detection and Prevention -- Evaluation of Large Language Model Generated Dialogues for an AI Based VR Nurse Training Simulator -- Evaluation of the Effect of Three-dimensional Shape in VR Space on Emotion Using Physiological Indexes -- Affecting Audience Valence and Arousal in 360 Immersive Environments: How Powerful Neural Style Transfer Is? -- Exploring User Preferences for Walking in Virtual Reality Interfaces through an Online Questionnaire -- ?Not in Kansas Anymore? Exploring Avatar-Player Dynamics through a Wizard of Oz Approach in Virtual Reality -- The Correlations of Scene Complexity, Workload, Presence, and Cybersickness in a Task-Based VR Game -- The influence of the level of detail and interactivity of 3D elements on UX in XR applications -- Exploration of Cultural IP Image and Common Pattern Gene Extraction in Virtual Reality Design Interaction. 330 $aThis three-volume set LNCS 14706-14708 constitutes the refereed proceedings of the 16th International Conference on Virtual, Augmented and Mixed Reality, VAMR 2024, held as part of the 26th International Conference, HCI International 2024, in Washington, DC, USA, during June 29 ? July 4, 2024. The total of 1271 papers and 309 posters included in the HCII 2024 proceedings was carefully reviewed and selected from 5108 submissions. The VAMR 2024 proceedings were organized in the following topical sections: Part I: : Perception, Interaction and Design; User Experience and Evaluation. Part II: Immersive Collaboration and Environment Design; Sensory, Tangible and Embodied Interaction in VAMR. Part III: Immersive Education and Learning; VAMR Applications and Development. 410 0$aLecture Notes in Computer Science,$x1611-3349 ;$v14706 606 $aUser interfaces (Computer systems) 606 $aHuman-computer interaction 606 $aComputer engineering 606 $aComputer networks 606 $aApplication software 606 $aArtificial intelligence 606 $aComputer vision 606 $aUser Interfaces and Human Computer Interaction 606 $aComputer Engineering and Networks 606 $aComputer and Information Systems Applications 606 $aArtificial Intelligence 606 $aComputer Communication Networks 606 $aComputer Vision 615 0$aUser interfaces (Computer systems) 615 0$aHuman-computer interaction. 615 0$aComputer engineering. 615 0$aComputer networks. 615 0$aApplication software. 615 0$aArtificial intelligence. 615 0$aComputer vision. 615 14$aUser Interfaces and Human Computer Interaction. 615 24$aComputer Engineering and Networks. 615 24$aComputer and Information Systems Applications. 615 24$aArtificial Intelligence. 615 24$aComputer Communication Networks. 615 24$aComputer Vision. 676 $a005.437 676 $a004.019 700 $aChen$b Jessie Y. C$01373578 701 $aFragomeni$b Gino$01373579 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 912 $a9910865257203321 996 $aVirtual, Augmented and Mixed Reality$93404689 997 $aUNINA LEADER 05284nam 2200661Ia 450 001 9910146126603321 005 20200520144314.0 010 $a9786612028243 010 $a9781119206989 010 $a1119206987 010 $a9781282028241 010 $a1282028243 010 $a9780470743751 010 $a0470743751 035 $a(CKB)1000000000725085 035 $a(EBL)437495 035 $a(OCoLC)367591190 035 $a(SSID)ssj0000096540 035 $a(PQKBManifestationID)12025268 035 $a(PQKBTitleCode)TC0000096540 035 $a(PQKBWorkID)10097276 035 $a(PQKB)11718771 035 $a(MiAaPQ)EBC437495 035 $a(Perlego)2749449 035 $a(EXLCZ)991000000000725085 100 $a20090223d2009 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aAccounting for financial instruments /$fCormac Butler 210 $aChichester, England ;$aHoboken, NJ $cWiley$dc2009 215 $a1 online resource (298 p.) 300 $aDescription based upon print version of record. 311 08$a9780470699805 311 08$a0470699809 320 $aIncludes bibliographical references and index. 327 $aAccounting for Financial Instruments; Contents; Preface; 1 Introduction; 1.1 Introduction; 1.2 Scope of the book; 1.3 Background; 1.4 Concerns over the misuse of financial instruments; 1.5 Complexity; 1.6 Revenue recognition; 1.7 Inappropriate reward incentives; 1.8 Protection for shareholders; 1.9 Measuring the 'traders' dilemma'; 2 Accounting Foundations; 2.1 Introduction; 2.2 IASB improvements; 2.3 The framework; 2.4 Fair value or cost; 2.5 Artificial volatility; 2.6 Cost model; 2.7 Cherry-picking; 2.8 Subjective valuations; 2.9 Proactive vs. reactive; 2.10 Goodwill 327 $a2.11 Market value accounting2.12 IFRS and its contribution to banking crises; 2.13 IFRS post-Enron; 2.14 Conclusion; 3 Corporate Governance; 3.1 Introduction; 3.2 Corporate governance; 3.3 Small vs. large shareholdings; 3.4 Traders' dilemma; 3.5 Moral hazard; 3.6 Credit rating agencies I; 3.7 Shareholder democracy; 3.8 Structured products; 3.9 Revenue recognition; 3.10 Non-consolidation; 3.11 Credit rating agencies II; 3.12 Accounting standards and lobbying; 3.13 Investment entities; 3.14 Conclusion; Appendix: Constant proportion debt obligations; 4 Hedge Accounting; 4.1 Introduction 327 $a4.2 Accounting for forward contracts4.3 Accounting pre-IAS 39; 4.4 Artificial volatility; 4.5 Hedge accounting rules; 4.6 Example: Forward rate agreement; 4.7 Conclusion; 5 Illustrative Examples: Hedge Accounting; 5.1 Introduction; 5.2 Illustration: Fair value hedge; 5.3 Credit spreads; 5.4 Cash flow interest rate swaps; 5.5 Time value vs. change in interest rates; 5.6 Long method fair value hedge; 5.7 Foreign exchange hedge; Appendix: Documentation; 6 Accounting for Structured Products (Market Risk); 6.1 Introduction; 6.2 Risk adjusted return on capital; 6.3 Bifurcation rules 327 $a6.4 The reward for risk6.5 Protection for shareholders; 6.6 Illustration: The structured products problem; 6.7 The accounting treatment under embedded derivative rules; 6.8 Past mistakes; 6.9 Conclusion; Appendix 6.1: Overview of embedded derivative rules in international accounting reporting standards; Appendix 6.2: Introduction to derivatives; 7 Accounting for Credit Risk; 7.1 Introduction; 7.2 Loan approvals; 7.3 Credit spreads; 7.4 Accounting standards; 7.5 Credit rating agencies; 7.6 Credit derivatives; 7.7 Accounting for loans; 7.8 Changes in the accounting standards 327 $a7.9 Accounting rules on credit derivatives and financial guarantees7.10 Structured credit products: an extra layer of complexity; 8 Accounting for Structured Products (Credit Risk); 8.1 Introduction; 8.2 Securitisation overview; 8.3 Regulatory arbitrage; 8.4 Prepayment risk synthetic securitisations; 8.5 Accounting for credit risk; 8.6 Accountants, regulators and credit agencies; 8.7 Complexity; 8.8 Disclosure; 8.9 Credit Suisse fiasco; 8.10 Monoline insurance companies; 8.11 Accounting implications; 8.12 First to default; 8.13 SFAS 157 valuations; 8.14 Conclusion 327 $a9 Off-Balance Sheet Accounting 330 $aThis practical book shows how to deal with the complicated area of accounting of financial instruments. Containing a huge number of sophisticated worked examples, the book treats this complex subject in a way that gives clear guidance on the subject. In an introductory, controversial overview of the subject, the book highlights the mistakes that both auditing firms and the accounting standard setters are making, and demonstrates the contribution the International Financial Reporting Standards have made to the current credit crisis. 606 $aFinancial instruments$xAccounting 606 $aFinancial instruments$xAccounting$xStandards 615 0$aFinancial instruments$xAccounting. 615 0$aFinancial instruments$xAccounting$xStandards. 676 $a657.76 700 $aButler$b Cormac$0920403 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910146126603321 996 $aAccounting for financial instruments$92064423 997 $aUNINA