Search results for "ACCOUNTING"
showing 10 items of 1961 documents
The Model of Possible Web Data Retrieval
2015
In the Dempster-Shafer's theory of evidence, for incorporating uncertainty, the valuation assigns to the data tables the degrees of belief for these data. Firstly, we are looking for the answers to the following questions. Is there a valuation-based system in which combination and marginalization operate on valuations? Has this system prosperities analogical to the t-norm system? In the t-norm system of the valuation for the specific database attributes configuration can be described the algebra of possible data set in which can be interpreted the Information Retrieval Logic.
Produkcijas un darba uzskaites sistēma
2018
Produkcijas un darba uzskaites sistēma ir SIA „Rīgas Meži” iekšējā tīklā bāzēta sistēma, kuras mērķis ir uzglabāt kokzāģētavas „Norupe” produkcijas un darbinieku nostrādātos laikus. Sistēma paredzēta kokzāģētavas „Norupe” darbiniekiem, padarot ērtāku uzskaiti starp vairākām personām. Sistēmas lietotājiem ir iespēja veikt produkciju pievienošanu kādā no kokzāģētavas nodaļām – zāģētava vai šķirotava, un uzskaitīt darbinieku nostrādātos laikus, tādējādi atspoguļojot mēneša sniegumu katrā nodaļā un parādot darbinieku statistiku. Zāģētavas un šķirotavas darbiniekiem atsevišķi izrēķināta arī mēneša alga par padarīto darbu.
Survey of methods to visualize alternatives in multiple criteria decision making problems
2012
When solving decision problems where multiple conflicting criteria are to be considered simultaneously, decision makers must compare several different alternatives and select the most preferred one. The task of comparing multidimensional vectors is very demanding for the decision maker without any support. Different graphical visualization tools can be used to support and help the decision maker in understanding similarities and differences between the alternatives and graphical illustration is a very important part of decision support systems that are used in solving multiple criteria decision making problems. The visualization task is by no means trivial because, on the one hand, the grap…
Systems Thinking and Sustainability in Organisations
2015
This set of articles arises from a series of conferences (Business Systems Laboratory Symposia, 2013-2015) and in particular from the 2nd Business systems Laboratory International Symposium, Rome 2014 with the theme ‘Systems Thinking for a Sustainable Economy’, concerned with systems thinking and its relations with sustainable management, where the relevance of systems thinking was demonstrated. The current period of our global society is characterised by intense transformations in the competitive logics of organisations, markets, and, generally speaking, society. Social circumstances today are typified by dynamism, connectivity, nonlinearity, and emergent properties — in other words by ‘co…
Euro Area Structural Convergence? A Multi-Criterion Cluster Analysis
2015
Abstract This paper proposes a classification of the old member countries of the euro area in a structural data rich environment and run a convergence analysis using the same framework. First, we use a clustering approach and identify two structurally distinct clusters of countries that are not modified between 1999 and 2012: the South Countries Group (SCG) – composed of Greece, Italy, Portugal and Spain – and the Other Countries Group (OCG). Second, we propose a convergence metrics and reach three key findings: (i) increase over time of the between-clusters׳ dispersion; (ii) diverging demographics and innovation performance into the OCG, and (iii) an unfortunate convergence towards high la…
Key Drivers of Mobile Commerce Adoption. An Exploratory Study of Spanish Mobile Users
2007
Despite dramatic differences between non-store shoppers were discovered, very limited research has been conducted to examine them. This paper analyses the background of M-commerce and key drivers of future Mcommerce decision among Spanish mobile users. Our objective is two-fold: (1) to determine the influence of relations with the Mobile (frequency of Mobile use, length of Mobile use and Mobile affinity), demographics, non-store shopping previous experience (mail, catalogue, Television and Internet) and attitude to M-commerce and its influence on the M-commerce decision and (2) to identify key drivers of future M-commerce intention. We examined data from 606 personal interviews given to Spa…
Fine slicing of the value chain and offshoring of essential activities: empirical evidence from European multinationals
2014
The offshoring of more advanced activities is increasing and a debate about the limits of offshoring has emerged. Companies are fine-slicing their value chains, and moving beyond the offshoring of peripheral and non-core activities to the offshoring of advanced and essential activities that are closer to their core (e.g. research, design and product development). The challenge is to understand the limits of offshoring and the most appropriate modes of offshoring. The purpose of this paper is to analyze what activities are offshorable and how best to govern offshored activities. We argue that companies are redefining their core activities and in this process, some essential activities previo…
PIRACY REVISITED: EXPLORING MUSIC USERS IN THE AGE OF TECHNOLOGY DEPENDENCY
2019
This paper empirically investigates and characterizes users of recorded music, both downloaders and purchasers. To this end we analyse the role of the variables defining the different segments of music users. In doing so, we have considered two main traits influencing the use of music. First, objective variables such as demographics, music consumption habits, music genres and technology. Second, subjective variables such as motives and attitudes towards piracy. Using data from a personal survey, subsequent latent class and fuzzy analyses show that while the former characteristics are relevant in those getting music for free from the Internet, the latter don´t pay any special part, contrary …
Exergy analysis and thermoeconomic cost accounting of a CHP steam cycle integrated with MED-TVC desalination
2016
In this paper exergy analysis and thermoeconomic cost accounting of a CHP steam cycle integrated with MED-TVC plant is performed; the purpose is to show how this methodology provides a rational criterion to allocate production costs on electricity and freshwater. After a brief overview on methodology and a description of reference plant, exergy analysis is carried out in order to calculate exergy flows and plant exergetic performance. A detailed description of the adopted thermoeconomic model is given. Cost accounting is performed considering two scenarios: in the first, the concentrated brine is disposed back to sea, thus being its exergy content definitively wasted; in the second, convers…
Ontological supports of knowledge: knowledge creation and analytical knowledge
2011
PurposeThe purpose of this paper is to examine, from the perspective of different theoretical approaches, the relationship that exists between different ontological supports of knowledge and knowledge itself (the way it is created and its characteristics).Design/methodology/approachThe paper proposes two different types of knowledge (knowledge of concrete situations and abstract knowledge) and two approaches (the constructivist view and the cognitive view) and provides a general classification of the different knowledge types. Second, it examines the underlying ontological support‐knowledge creation, characteristics or types of knowledge relationship in different approaches. Finally, conclu…