Search results for "account"

Análisis de la utilidad del algoritmo Gradient Boosting Machine (GBM) en la predicción del fracaso empresarial

2018

Este estudio, novedoso en cuanto a la utilizacion de la metodologia basada en la cultura de los algoritmos, prueba la capacidad de la tecnica ‘Gradient Boosting Machine’ (GBM) en la prediccion de l...

Metrological Properties of the Test Setup for Determination Shielding Effectiveness of the Industrial Cable Connectors

2017

Abstract The paper presents results related to assessment of the repeatability and reproducibility of the measurement test setup for determination the relative value of the shielding effectiveness coefficient of the industrial connectors. The construction of the proposed test setup, the measurement method and the procedure for the analysis of measurement results were described. To determine the value of the repeatability and reproducibility coefficient, the two–way analysis of variance was used, which additionally allows for an assessment of the influence of individual sources of variance. The measurements and their analysis were conducted for several frequencies in the range up to 1 GHz. A…

Optimal Dynamic Portfolio Risk Management

2016

Numerous econometric studies report that financial asset volatilities and correlations are time-varying and predictable. Over the past decade, this knowledge has stimulated increasing interest in various dynamic portfolio risk control techniques. The two basic types of risk control techniques are: risk control across assets and risk control over time. At present, the two types of risk control techniques are not implemented simultaneously. There has been surprisingly little theoretical study of optimal dynamic portfolio risk management. In this paper, the author fills this gap in the literature by formulating and solving the multi-period portfolio choice problem. In terms of dynamic portfoli…

A Lack of Attribution: Closing the Citation Gap Through a Reform of Citation and Indexing Practices

2012

Accounting for species interactions is necessary for predicting how arctic arthropod communities respond to climate change

2021

Species interactions are known to structure ecological communities. Still, the influence of climate change on biodiversity has primarily been evaluated by correlating individual species distributions with local climatic descriptors, then extrapolating into future climate scenarios. We ask whether predictions on arctic arthropod response to climate change can be improved by accounting for species interactions. For this, we use a 14-year-long, weekly time series from Greenland, resolved to the species level by mitogenome mapping. During the study period, temperature increased by 2 degrees C and arthropod species richness halved. We show that with abiotic variables alone, we are essentially un…

Impediments to fisheries recovery in Canada: Policy and institutional constraints on developing management practices compliant with the precautionary…

2020

The status of many Canadian fisheries is poor, a consequence of inadequate implementation of sustainable fishery policy within the context of the Precautionary Approach (PA). A key component of implementation lies with the provision of science advice. Scientists are responsible for advising on options likely to meet policy intent and objectives. Here, we examine PA-compliance in the role of science in Canada's fisheries management decision-making. We distinguish science-based from science-determined decisions and processes. Science-based decisions emerge from consultation processes involving stakeholders; science need not always have a clear and accountable role that can be transparently se…

The effect of random and density‐dependent variation in sampling efficiency on variance of abundance estimates from fishery surveys

2019

Abundance indices (AIs) provide information on population abundance and trends over time, while AI variance (AIV) provides information on reliability or quality of the AI. AIV is an important output from surveys and is commonly used in formal assessments of survey quality, in survey comparison studies, and in stock assessments. However, uncertainty in AIV estimates is poorly understood and studies on the precision and bias in survey AIV estimates are lacking. Typically, AIV estimates are “design based” and are derived from sampling theory under some aspect of randomized samples. Inference on population density in these cases can be confounded by unaccounted process errors such as those due …

Impact of accounting process characteristics on accounting outsourcing - Comparison of users and non-users of cloud-based accounting information syst…

2019

Article In Press The article of record as published may be found at https://doi.org/10.1016/j.accinf.2019.06.002 Prior literature informs us that a company's decision to outsource a business process depends on process characteristics such as how frequently the process is performed or how specific the assets required by the process are. In this article, we compare the effects of accounting process characteristics on outsourcing decisions across users of traditional and cloud-based accounting information systems (AIS). By focusing on outsourcing of accounting processes among small and medium sized enterprises, we investigate the effect of five business process characteristics (frequency, huma…

Public Policy Design for Climate Change Adaptation: A Dynamic Performance Management Approach to Enhance Resilience

2017

This chapter proposes dynamic performance management (DPM) as a suitable method to identify policies in the context of climate change adaptation. Namely, it focuses on the role it can play to support the analysis of how to enhance resilience of social and economic systems to climate change. While ‘resilience’ is a buzzword in the policymaking world, putting the concept into practice is still undeveloped. In a public administration focused on accountability, intangible outcomes of resilience represent a complication. The chapter discusses the findings and lessons from a case study applying the proposed approach. The results highlight the role of a dynamic performance approach to support stak…

Care Workers’ Readiness for Robotization : Identifying Psychological and Socio-Demographic Determinants

2020

Successful implementation of robots in welfare services requires that the staff approves of them as a part of daily work tasks. In this study, we identified psychological and socio-demographic determinants associated with readiness for robotization among professional Finnish care-workers. National survey data were collected from professional care workers (n = 3800) between October and November 2016. Random samples were drawn from the member registers of two Finnish trade unions. The data were analyzed with regression models for respondents with and without firsthand experience with robots. The models explained 34–39% of the variance in the readiness for robotization. The readiness was posit…