Search results for "SOFC"
showing 10 items of 660 documents
SSPMO: A Scatter Tabu Search Procedure for Non-Linear Multiobjective Optimization
2007
We describe the development and testing of a metaheuristic procedure, based on the scatter-search methodology, for the problem of approximating the efficient frontier of nonlinear multiobjective optimization problems with continuous variables. Recent applications of scatter search have shown its merit as a global optimization technique for single-objective problems. However, the application of scatter search to multiobjective optimization problems has not been fully explored in the literature. We test the proposed procedure on a suite of problems that have been used extensively in multiobjective optimization. Additional tests are performed on instances that are an extension of those consid…
The Role of Internal Audit in Fraud Prevention and Detection
2014
Abstract This article aims to not just briefly describe the role of the internal audit in the detection of possible frauds, but also to highlight its importance in preventing the commission of frauds in any economic entity. Moreover, the analysis intends to especially point out the advantages that an internal audit can offer to the management of an economic entity and its partners, and to the society as a whole as well. Starting from the premise that auditors are not the adversaries of an entity, one should remember that: the internal audit is a function of assistance offered to the leadership of that entity in order for them to better manage their activities; it expresses judgments on all …
A Self-Funding Reward Mechanism for Tax Compliance
2015
We compare in a laboratory experiment two audit-based tax compliance mechanisms that collect fines from those found non-compliant. The mechanisms differ in the way fines are redistributed to individuals who were either not audited or audited and found to be compliant. The first, as is the case in most extant tax systems, does not discriminate between the un-audited and those found compliant. The second targets the redistribution in favor of those found compliant. We find that targeting increases compliance when paying taxes generates a social return. We do not find any increase in compliance in a control treatment where individuals audited and found compliant receive symbolic rewards. It is…
R Code for Hausdorff and Simplex Dispersion Orderings in the 2D Case
2010
This paper proposes a software implementation using R of the Hausdorff and simplex dispersion orderings. A copy can be downloaded from http://www.uv.es/~ayala/software/fun-disp.R . The paper provides some examples using the functions exactHausdorff for the Hausdorff dispersion ordering and the function simplex for the simplex dispersion orderings. Some auxiliary functions are commented too.
Daugavet- and delta-points in Banach spaces with unconditional bases
2020
We study the existence of Daugavet- and delta-points in the unit sphere of Banach spaces with a 1 1 -unconditional basis. A norm one element x x in a Banach space is a Daugavet-point (resp. delta-point) if every element in the unit ball (resp. x x itself) is in the closed convex hull of unit ball elements that are almost at distance 2 2 from x x . A Banach space has the Daugavet property (resp. diametral local diameter two property) if and only if every norm one element is a Daugavet-point (resp. delta-point). It is well-known that a Banach space with the Daugavet property does not have an unconditional basis. Similarly spaces with the diametral local diameter two property do not have an un…
Unauthorized copying of software and levels of moral development: a literature analysis and its implications for research and practice
2004
. Several approaches for and against the unauthorized copying of software have been proposed. These approaches can be divided into two categories: moral reasoning and solution. These categories of approaches to unauthorized copying of software are scrutinized in the light of Kohlberg's theory of Cognitive Moral Development. The results suggest that most approaches presenting solutions to unauthorized copying of software have focused attention on the lower levels of moral development, while approaches at the highest stage are few and far between. No single approach covers all the stages of moral development. The implications of this analysis for practice and research are discussed.
Attitudes to and factors affecting unauthorized copying of computer software in Finland
2005
Several quantitative studies have sought to determine the factors affecting the unauthorized copying of software, particularly in North America. However, we find no statistically reliable studies on the situation in Europe. In order to address this gap in the literature, we explored the attitudes to and factors affecting the unauthorized copying of computer software of 249 Finnish university students: nine hypotheses derived from the existing research on unauthorized copying of computer software or theories of ethics were tested. A quantitative questionnaire was used as the research instrument. The results shed new light on the characteristics of users and factors affecting the unauthorized…
Assessment of legal framework of the digital copyright infringements of audio-visual services in the European Union
2021
Today, perhaps the most global problem on the Internet is the problem of Internet piracy, which is closely related to the accompanying problem - copyright infringement. Everything is “leaked” to the Internet: from music and pre-premieres of films to unpublished scientific papers and confidential documents. The reason for this phenomenon is, first of all, imperfect and ineffective legislation, both at the level of global and national level. Despite that, there are other factors such as economy and psychology that influence piracy. Statistics show that audiovisual content falls onto the category of most violated type of media, thus should be observed more critically. Technological progresses …
The Role of Institutions in the Migration of Corporate Governance Practice into Emerging Economies The Case of Africa
2016
This study examines the role of institutional environment in influencing the migration of corporate governance best practice into 22 emerging African economies. Using a unique and comprehensive sample hand-collected sample of 202 IPO firms from across the continent we adopt a novel institutional logics perspective in studying the diffusion of CEO salary disclosure – a central element of corporate transparency. Our findings reveal that the adoption of CEO salary disclosure by firms is more likely in more homogenous informal institutional contexts. Complementarities arising from disclosure originating from an Anglo-American shareholder value governance framework and indigenous formal institut…
Testosterone and cortisol release among Spanish soccer fans watching the 2010 World Cup Final
2012
This field study investigated the release of testosterone and cortisol of a vicarious winning experience in Spanish fans watching the finals between Spain and the Netherlands in the 2010 FIFA World Cup Soccer. Spanish fans (n = 50) watched the match with friends or family in a public place or at home and also participated in a control condition. Consistent with hypotheses, results revealed that testosterone and cortisol levels were higher when watching the match than on a control day. However, neither testosterone nor cortisol levels increased after the victory of the Spanish team. Moreover, the increase in testosterone secretion was not related to participants' sex, age or soccer fandom, b…