Search results for "project"
showing 10 items of 3466 documents
In auditor we trust: 44 years of research on the auditor-client relationship and future research directions
2021
Author’s accepted manuscript. This author accepted manuscript is deposited under a Creative Commons Attribution Non-commercial 4.0 International (CC BY-NC) licence. This means that anyone may distribute, adapt, and build upon the work for non-commercial purposes, subject to full attribution. If you wish to use this manuscript for commercial purposes, please contact permissions@emerald.com. Purpose—This study systematically reviews the auditor-client relationship (ACR) literature spanning 1976 to 2019 to provide future research directions. Design/Methodology/Approach—The study analysed 140 articles from the Web of Science database, authored by 259 scholars across 28 countries and published i…
Towards Bankruptcy Prediction: Deep Sentiment Mining to Detect Financial Distress from Business Management Reports
2018
Due to their disclosure required by law, business management reports have become publicly available for a large number of companies, and these reports offer the opportunity to assess the financial health or distress of a company, both quantitatively from the balance sheets and qualitatively from the text. In this paper, we analyze the potential of deep sentiment mining from the textual parts of business management reports and aim to detect signals for financial distress. We (1) created the largest corpus of business reports analyzed qualitatively to date, (2) defined a non-trivial target variable based on the so-called Altman Z-score, (3) developed a filtering of sentences based on class-co…
A Framework to Measure Intellectual Capital
2016
New technologies have changed the structure of companies shifting the focus of creating value from material resources to intangibles. The competitive advantage is increasingly reliant on the presence of specific intangibles such as knowledge, experience, communication skills that are the main source of competitive advantage. Among the intangibles based on knowledge, intellectual capital certainly occupies a prominent place. In recent years the increasing complexity that characterized the business management influenced companies to adopt new models of reporting and accounting, taking into account issues and intangible factors not considered so far with the right attention. The objective of t…
Automatic Identification System data - potential resource for marine vessels drift studies in the Baltic Sea
2020
Automatic Identification System (AIS) has been employed for increasing the safety at the sea. Nowadays general information about the marine traffic can be tracked in operational mode using www.marinetraffic.com web portal. Additional information can be purchased for commercial and research purposes. Our study highlights a possibility to study the drift using an additional information available at www.marinetraffic.com - selected data on vessel position during its status “not under command”, which corresponds to the drifting vessels. Trajectories of the drift from AIS have been compared with mathematically modeled point-wise drifter paths. Copernicus Marine Environmental Monitoring Service's…
Impact of decision horizon on post-prognostics maintenance and missions scheduling: a railways case study
2021
International audience; In this paper, we propose a study of the decision horizon duration for rolling stock mission assignment and maintenance planning in a prognostics and health management (PHM) context. The aim is to determine the best decision horizon duration that allows the con- struction of a suitable schedule that assigns railway vehicles to missions and integrates required maintenance operations accord- ing to the current and future health of the vehicles. A genetic algorithm is used to minimize the overall cost of the joint schedule as a function of the decision horizon. The results are compared to three proposed heuristics to study the influence of the resolution method on the d…
Messages beyond the phone: Processing variable message signs while attending hands-free phone calls.
2021
We examined the effects of different types of cognitive distraction coming from a hands-free phone conversation on the processing of information provided by variable message signs (VMS), on driving performance indicators, and on a physiological index of mental effort (heart rate). Participants drove a route in a driving simulator and had to respond to VMS messages under three conditions: no-distraction, visuospatial distraction (attending phone calls with questions inducing visuospatial processing), and conceptual distraction (attending phone calls with questions requiring semantic memory). Results showed more errors responding to VMS messages in the visuospatial distraction condition. In a…
Port expansion and negative externalities: a willingness to accept approach
2015
Port expansion has been seen as the origin of negative externalities, affecting local residents’ well-being and contributing to the poor public image of ports. In this study, the contingent valuation method is used to estimate the costs borne by local residents as a consequence of the negative externalities derived from the growth of the Port of Valencia (Spain) in the last 30 years. As transport project appraisal has become more complex, this technique complements existing methodologies in this field, such as the social cost benefit analysis and the multicriteria analysis. Given the perceived property rights of families that have been living close to the port for a long time, a willingness…
Decision support system to design feasible high-frequency Motorways of the Sea: A new perspective for public commitment
2016
ABSTRACTThe implementation of Motorways of the Sea (MoS) within the framework of European Union aid programs experiences a period of relative stagnation. This article analyzes the suitability of current short-term nonrepayable subsidy policy and develops a decision support system (DSS) that allows a medium- and long-term feasibility analysis of MoS proposals. One significant conclusion drawn from the application of the proposed DSS to a prototypical high-frequency MoS provides that the period of initial losses prior to achievement of both modal shift and accounting profits might last 10 years. Moreover, the entire duration of the period that includes prior objectives as well as the recoveri…
Modelling Drivers’ Adaptation to Assistance Systems
2021
Human factors research and engineering of advanced driving assistance systems (ADAS) must consider how drivers adapt to their presence. The major obstruction to this at the moment is poor understanding of the details of the adaptive processes that the human cognition undergoes when faced with such changes. This paper presents a simulation model that predicts how drivers adapt to a steering assistance system. Our approach is based on computational rationality, and demonstrates how task interleaving strategies adapt to the task environment and the driver’s goals and cognitive limitations. A supervisor controls eye movements between the driving and non-driving tasks, making this choice on the …
Consistency Between the Subjective Perception of Feeling Indisposed, the Decision to Drive and Driving Performance
2016
Drivers' health and fitness are essential issues in order to predict traffic crashes, taking into account that these characteristics are essential to perform this task correctly and safety. The purpose of this research was to analyze the frequency in which drivers who feel physically or emotionally unable to drive decide to perform this task, or not, under states of indisposition, as well as the perception of the effect that this indisposition had on driving. This cross-sectional study used a total sample of n=1200 (666 [56%] men and 534 [44%] women) Spanish drivers, who answered a questionnaire designed to collect data about their psychosocial characteristics, driving habits and perception…