Search results for "Turing"
showing 10 items of 2644 documents
Machine learning in management accounting research: Literature review and pathways for the future
2021
This paper explores the possibilities of machine learning (ML) methods in management accounting research and showcases one future avenue in practice by applying ML-based textual literature review to ML/AI research in accounting. The review reveals that machine learning methods in management accounting (MA) are still in their infancy, and current research in accounting has progressed in and focused mainly on three areas related to ML and AI: 1) effects on the field of accounting and the development of the accounting profession, 2) textual analysis related to accounting data/reports, and 3) prediction methods. Based on our literature review and recently published related ML research from othe…
Industrial decline and resilience in the European Mediterranean periphery. Territorial and sectoral analysis in the region of Valencia (Spain) during…
2019
El descenso del sector industrial en la economía de la Comunitat Valenciana durante las dos últimas décadas ha sido muy acusado, ya que pasó del 25% del VAB en 1995 a menos del 17% en 2013. Este declive se explica por los cambios estructurales que tuvo que afrontar con la llegada del nuevo milenio para adaptarse a los nuevos patrones de producción y consumo propios de la globalización, que se vieron agravados por la crisis financiera de 2007. A partir de un enfoque por sectores y, a la vez, por territorios, se lleva a cabo un análisis de la evolución reciente de la industria valenciana. Se observa como el modelo predominante de esta industria sigue siendo el distrito industrial endógeno, si…
Industrial waste heat: Estimation of the technically available resource in the EU per industrial sector, temperature level and country
2018
Abstract Industrial waste heat is examined in EU countries, focusing on the amount that can be recovered and exploited, referred to as technical potential of waste heat. An alternative methodology is proposed here, which is based on waste heat fractions derived from a detailed study of the UK industry from the period 2000–2003. These fractions express the part of heat consumption that is wasted and is possible to be recovered. The waste heat fractions have been calculated in this work for each main industrial sector and temperature level. The methodology initially includes the adjustment of waste heat fractions from each industrial sector from the UK industry to the conditions of the differ…
Transition in the Finnish forest-based sector: Company perspectives on the bioeconomy, circular economy and sustainability
2019
The forest-based sector is affected by many profound structural changes and the increasing complexity of the business environment due to, for example, the mature markets of many core products and the aims for bio and circular economies and more sustainable societies. In response to the changing business environment, forest-based sector firms need to restructure their business models and develop new products and services. From the Finnish perspective, new forest-based businesses are crucial in the transition to successful and sustainable bio and circular economies. Views on the concepts of bioeconomy, circular economy and sustainability vary according to which parties are involved. Developin…
Njøs, Rune 2018. The Role of Multilevel Dynamics and Agency in Regional Industrial Renewal
2018
The doctoral thesis makes a relevant contribution to scholarly discussions in evolutionary economic geography (EEG) about how regional industrial restructuring unfolds over time and in space. The t...
Risk Management Optimization for Sovereign Debt Restructuring
2015
Abstract Debt restructuring is one of the policy tools available for resolving sovereign debt crises and, while unorthodox, it is not uncommon. We propose a scenario analysis for debt sustainability and integrate it with scenario optimization for risk management in restructuring sovereign debt. The scenario dynamics of debt-to-GDP ratio are used to define a tail risk measure, termed conditional Debt-at-Risk. A multi-period stochastic programming model minimizes the expected cost of debt financing subject to risk limits. It provides an operational model to handle significant aspects of debt restructuring: it collects all debt issues in a common framework, and can include contingent claims, m…
Regional Industrial Restructuring
2020
This chapter studies regional industrial restructuring and focuses on the role of the ecosystem for restructuring. The chapter examines more precisely how various types of ecosystems hold different preconditions for regional industrial change. The question is how various stages of the restructuring process are affected by the ecosystem. The chapter moves beyond traditional evolutionary economic geography by examining a wide range of actors, mechanisms, and outcomes. A particular focus is placed on the importance of asset modification for regional industrial restructuring. The chapter concludes by suggesting that thin regional innovation systems (RISs) mainly support the reuse of existing as…
Vertical relationships for the European railway industry
2001
Abstract A key question in the reform process of Europe's railway industry is the decision whether to opt for a market structure that vertically integrates infrastructure and operations, or for one that separates them. In making this decision, knowledge of the relationship between operating costs and the infrastructure is fundamental. For this purpose a translogarithmic cost function is estimated, including the multi-product nature of railway companies and a measurement of the value of the infrastructure. The results show that costs deriving from freight transport and from the infrastructure are complementary, while those deriving from passenger transport and from the infrastructure are sub…
Schematic or taxonomic organisation of the reality and the development of class logic
1994
Abstract The experiment studied the effect of various methods of organising reality (taxonomic vs. schematic) on success in inclusion and logical complementation tasks. Seventy-two nine-year-old children were divided into four groups on the basis of their logical structuring abilities. Using three sets of material (Animals, Plants, Means of Transportation), the subjects performed a sorting task and an evaluation task in which the taxonomic and schematic modes of organising reality were opposed. Contrary to our hypothesis, the ″;logical included' did not exhibit a greater capacity for taxonomic organisation than the “empirical includers” of the same age, either in the sorting or the evaluati…
The ideal restructuring of migrant families in the immigration law
2013
The legal configuration of kinship ties in immigration law is governed by a restrictive logic that combines a dependent and nuclear composition with mismatches in the concrete form of managing the distances, the dynamics and the times at origin and destination. The family model in immigration law has an ideal and dominant approach openly excluding other family realities in the social context. Law in an inherent tendency towards the ideal doesn’t allow a legitimate choice between autonomy and individual freedom in order to define or not the family project and own relationships. In this paper I discuss from a critical approach the inconsistencies presented by the current Spanish immigration l…