Search results for "Data Warehouse"
showing 10 items of 332 documents
A Typology of Cost Accounting Practices Based on Activity-Based Costing – A Strategic Cost Management Approach and a Case Study
2018
This paper examines cost accounting methods containing one or more activity-based costing (now ABC) like dimensions. The research reviews these methods since the early stages of ABC. The objective is to analyze cost accounting proposals with, in part, a philosophy reminiscent ABC. For all the methods examined, ABC is a starting point at least one important component. The research purposes are to analyze the strategic dimension of the methods described and to build a typology useful for managers. Factors of usefulness are considered in the paper. The discussion leads to a four-dimensional typology based on three strategic objectives assigned to the cost accounting systems. The foundation of …
A Measure of Trust: The Italian Regional Divide in a Latent Class Approach
2017
Social differences within countries may partly explain the lack of economic convergence and the persistence of regional disparities. The case of Italy is emblematic: economic gap between North and South remains at high levels with large differences in social capital and in trust. In this paper, we use the micro data from the ISTAT “Aspects of Daily Life” Survey to build a measure of “trust in others” and a measure of “trust in institutions” through a latent class model to attribute a trust score to the Italian households and the Italian regions and, in this way, to add elements of knowledge useful to policies. Our measures confirm a persistent territorial divide although the regional mappin…
Understanding Design Aesthetics beyond Functional Beauty Accounts
2019
Abstract:
 Design is presented as an apt object of aesthetic appreciation. The nature of its aesthetic dimension will be developed in terms of the relationship between form and function. Specially, by looking at the role that knowledge about function plays in our design aesthetic judgements. Then, I will present the dominant view about the aesthetic value of design coming from functional beauty accounts. Finally, in the last section, I will focus upon some problems derived from the aforementioned integral model form-function in design aesthetics. By means of practical cases, I will point to the narrowness of functional beauty accounts and its inability to include a broader range of act…
The Impact of Underemployment on Individual and Team Performance
2011
The issue of underemployment is one of increasing concern for countries across the globe. For example, in the USA estimates have put the number of underemployed as high as 20.3%, while in Europe the number of overqualified workers (just one dimension of underemployment) has been estimated at 21.5% (Groot & Maassen van den Brink, 2000). Unfortunately, given the current global economic crisis, this situation can only be expected to worsen in the near future. The international labor pool is becoming more educated and qualified (Peiro, Agut, & Grau, 2010) while organizations worldwide are seeking the minimum effective level of human capitol in an effort to cut costs. As such fewer jobs demandin…
Research Directions of OLAP Personalizaton
2011
In this paper we have highlighted five existing approaches for introducing personalization in OLAP: preference constructors, dynamic personalization, visual OLAP, recommendations with user session analysis and recommendations with user profile analysis and have analyzed research papers within these directions. We have provided an evaluation in order to point out (i) personalization options, described in these approaches, and its applicability to OLAP schema elements, aggregate functions, OLAP operations, (ii) the type of constraints (hard, soft or other), used in each approach, (iii) the methods for obtaining user preferences and collecting user information. The goal of our paper is to syst…
OLAP Personalization with User-Describing Profiles
2010
In this paper we have highlighted five existing approaches for introducing personalization in OLAP: preference constructors, dynamic personalization, visual OLAP, recommendations with user session analysis and recommendations with user profile analysis and have analyzed research papers within these directions. We have pointed out applicability of personalization to OLAP schema elements in these approaches. The comparative analysis has been made in order to highlight a certain personalization approach. A new method has been proposed, which provides exhaustive description of interaction between user and data warehouse, using the concept of Zachman Framework [1, 2], according to which a set of…
The Unbalanced Linguistic Aggregation Operator in Group Decision Making
2012
Published version of an article in the journal: Mathematical problems in engineering. Also available from Hindawi: http://dx.doi.org/10.1155/2012/619162 Many linguistic aggregation methods have been proposed and applied in the linguistic decision- making problems. In practice, experts need to assess a number of values in a side of reference domain higher than in the other one; that is, experts use unbalanced linguistic values to express their evaluation for problems. In this paper, we propose a new linguistic aggregation operator to deal with unbalanced linguistic values in group decision making, we adopt 2-tuple representation model of linguistic values and linguistic hierarchies to expres…
THE THEORETICAL ASPECTS OF WELL-BEING IN THE CONTEXT OF LIFELONG LEARNING
2017
In 2006 the European Parliament and European Union Council has defined eight key competences for lifelong learning, necessary for personal fulfillment and development, active citizenship, social inclusion and employment. Since the economic crisis of 2008, the world is looking for new ways and methods to ensure the well-fare and reformulate the value of human life. Currently at EU level, one of the most important debates closely connected with the basic context of lifelong learning is on the dimensions of life quality.
 
 The desk study deals with the qualitative content analysis of the documents of EU, OECD, data of the projects of Office of National Statistics in Latvia, the U.K.…
Conceptualizing the European multilevel administrative order: capturing variation in the European administrative system
2015
Acknowledging that both analysts and practitioners face problems of meaningful categorization of social order in general, and the European political-administrative system in particular, this article suggests a conceptual frame through which European administrative order may be understood. Providing such a frame is important, because the catalogue of categories of the European Union (EU) polity developed so far fails to acknowledge its administrative dimension. Given that the ongoing political transformation in the EU implies ever more administrative interaction between political levels in order to coordinate, manage and implement policies, this administrative dimension becomes ever more imp…
Conceptualizing Online Discussion Value: A Multidimensional Framework for Analyzing User Comments on Mass-Media Websites
2013
This chapter provides a micro-framework for analyzing the quantity and quality of online user comments on mass-media websites. On one dimension, news factors of news items and discussion factors of existing user comments are assumed to indicate the relevance of participating in online discussions. On a second dimension, specific motivational, social, and design factors are influential when reconstructing users’ decisions to participate in online discussions and when analyzing the content of online user comments. The two dimensions in combination describe the discussion value of news items. Potential applications of this framework on other forms of interpersonal communication are discussed.