Search results for "Information System"
showing 10 items of 2404 documents
Multiple-criteria cash-management policies with particular liquidity terms
2019
Abstract Eliciting policies for cash management systems with multiple assets is by no means straightforward. Both the particular relationship between alternative assets and time delays from control decisions to availability of cash introduce additional difficulties. Here we propose a cash management model to derive short-term finance policies when considering multiple assets with different expected returns and particular liquidity terms for each alternative asset. In order to deal with the inherent uncertainty about the near future introduced by cash flows, we use forecasts as a key input to the model. We express uncertainty as lack of predictive accuracy and we derive a deterministic equiv…
Integer programming models for the pre-marshalling problem
2019
[EN] The performance of shipping companies greatly depends on reduced berthing times. The trend towards bigger ships and shorter berthing times places severe stress on container terminals, which cannot simply increase the available cranes indefinitely. Therefore, the focus is on optimizing existing resources. An effective way of speeding up the loading/unloading operations of ships at the container terminal is to use the idle time before the arrival of a ship for sorting the stored containers in advance. The pre-marshalling problem consists in rearranging the containers placed in a bay in the order in which they will be required later, looking for a sequence with the minimum number of moves…
Technical and economical feasibility of biomass use for power generation in Sicily
2012
Biomass can provide a reliable support for production ofbiofuels while contributing to sustainable management of natural resources. Many countries, including Italy, have introduced important incentive schemes to support the use of biomass for electricity, heat and transportation. This has raised considerable interest towards the use of biomass for energy generation purposes. Nonetheless, the design and installation ofbiomass-fuelled power plants present several critical issues, such as choice and availability of biomass, choice of technology, power plant localization and logistics. The case study tackled in this paper evaluates the economies originated by a 1MW el Organic Rankine Cycle (ORC…
Algorithms, artificial intelligence and automated decisions concerning workers and the risks of discrimination: the necessary collective governance o…
2019
Big data, algorithms and artificial intelligence now allow employers to process information on their employees and potential employees in a far more efficient manner and at a much lower cost than in the past. This makes it possible to profile workers automatically and even allows technology itself to replace human resources personnel in making decisions that have legal effects on employees (recruitment, promotion, dismissals, etc.). This entails great risks of worker discrimination and defencelessness, with workers unaware of the reasons underlying any such decision. This article analyses the protections established in the EU General Data Protection Regulation (GDPR) for safeguarding emplo…
Unusual business or business as usual: An investigation of meeting support requirements in multilateral diplomacy
1993
Abstract The concept of supporting meetings at the same time and at the same place with computers raises the problem of how salient features of group behaviors are understood in meetings. In this paper we critically examine some aspects of meeting behaviors. We point out that the idea of small, cohesive business teams is not necessarily a valid starting point in thinking of all meeting support. In particular, beliefs that relate to user aspects, group features such as composition, structure and protocols, and task characteristics such as nature, importance, and goals in meetings may need deliberation in many group decision support systems (GDSS) interventions. To demonstrate the credibility…
What does computer support for cooperative work mean? a structurational analysis of computer supported cooperative work
1992
Abstract Technical developments in electronic communication and computing coupled with new understanding of relationships between computers and work processes has given impetus to a significant amount of research in the area of Computer Supported Cooperative Work (CSCW). Much of this work, however, lacks strong theoretical foundations, and there is no clear definition of CSCW, the major research questions of the field, or appropriate strategies for research. In this paper we suggest Giddens' theory of structuration as a conceptual foundation for CSCW research and propose a formal definition for CSCW. We conclude by discussing seven implications of the framework for future research into: (a)…
CREDIBILIDAD EN LATINOAMÉRICA DEL INFORME DE RESPONSABILIDAD SOCIAL CORPORATIVA
2014
Para dar mayor credibilidad a la información publicada en los informes de responsabilidad social corporativa se asigna a estos de un proceso de aseguramiento por parte de un experto externo. Esta investigación se basa en 1.021 observaciones de 12 países de Latinoamérica durante los años 2006-2010. A la vista de los resultados, podemos concluir que Latinoamérica es una región donde cada vez hay un mayor compromiso con la sostenibilidad. Además, los resultados señalan que la decisión de otorgar mayor credibilidad a las políticas sostenibles por medio del aseguramiento depende del tamaño de la empresa, del sector al que pertenece y del país donde se encuentre. Para dar mais credibilidade às in…
Determinants and consequences of auditor dyad formation at the top level of audit teams
2021
Abstract This study investigates the determinants and consequences of forming dyads at the top level of audit teams, i.e., dyads between concurring and lead auditor. We apply the sociological theory of homophily, i.e., the implicit preference for similar others, to hierarchically structured auditor dyads. Our regression analyses reveal that sharing the same gender and the same ethnicity, measured by dialect, increases the likelihood of dyad formation beyond what one would expect based on the characteristics of the pool of available auditors. Further, we observe that forming auditor dyads sharing the same age is avoided, suggesting that the need to establish a legitimate hierarchical relatio…
Who makes partner in Big 4 audit firms? – Evidence from Germany
2021
Abstract This study investigates who makes partner in Big 4 audit firms. Building on prior qualitative research, we conduct the first large scale study using archival data to examine the incremental importance of different individual auditor characteristics for making partner. For our analyses, we collect information on German auditors from a business-oriented social network site. We conduct a longitudinal analysis for a cohort of Big 4 senior managers and directors to identify determinants of making partner. We find that economic capital, social capital, and institutionalized cultural capital matter for making partner. Further, we find that female and foreign auditors are less likely to be…
Interlingual translation of the International Financial Reporting Standards as institutional work
2017
The International Financial Reporting Standards (IFRS) have been widely adopted well beyond English-speaking jurisdictions. Using the Finnish translation of the IFRS as a primary object of investigation, this article analyses the way in which the standards are translated into another language. Drawing on interviews with translators and translation review committee members and on an analysis of archival materials, it provides an empirically grounded understanding of practical problems of linguistic equivalence, and the institutional work required to maintain the IFRS as a global, translingual institution. Accordingly, the article highlights the constructed and negotiated nature of the lingui…