1,720,983 research outputs found
Fremtiden av blokkjede i regnskaps- og revisjonsbransjen
Full text linkBlokkjedeteknologi har vært introdusert et tiår nå med flere applikasjoner, blant annet kryptovaluta. En av sektorene som kan dra fordel av denne teknologien og som har vært på frontlinjen er finanssektoren. Den faktiske verdien er ikke godt nok studert og de reelle applikasjonene er ganske unike. I denne studien vil vi forske nærmere på dette fenomenet, spesifikt innen regnskap- og revisjonsbransjen.
Problemstillingen vi utviklet for denne avhandlingen er:
‘’Hvordan kan blokkjedeteknologi forbedre regnskaps- og revisjonsbransjen?’’
For å svare på vår problemstilling gjennomfører vi kvalitativ forskning. I denne forskningen hadde vi 13 respondenter som vi gjennomførte dybdeintervjuer med. Vi valgte å bruke semi-strukturerte intervjuer som tilnærming.
Basert på litteraturen vi tok utgangspunkt i og forskningen vi gjennomførte, konkluderte vi med at blokkjede kan forbedre regnskapssystemer ved å fungere som et regnskapssystem eller som et verktøy i regnskap. Videre kan dette føre til mulige forbedringer i ulike revisjonsprosesser, som var målet med vår problemstilling. Disse forbedringene vil i tillegg ha stor effekt på regnskapsførerens- og revisorens rolle og arbeidsoppgaver i fremtiden. Myndighetene har en viktig rolle ved å regulere denne teknologien. For å svare på dette spørsmålet gjennomførte vi kvalitativ forskning gjennom intervjuer av eksperter innen regnskap, revisjon og blokkjedeteknologi. I analysekapitlet brukte vi dataene fra respondentene til å videreutvikle et rammeverk basert på det tidligere teoretiske rammeverket utviklet i teorikapitlet. Vi brukte hovedsakelig effektivisering, sikkerhet, og påvirkning på aktører som tre underkategorier for å måle hvordan blokkjede kan forbedre systemer og prosesser i regnskap og revisjon. Det er fortsatt risikoer og begrensninger knyttet til denne teknologien på grunn av begrenset testing og implementerin
Using system dynamics modelling to assess the economic efficiency of innovations in the public sector - a systematic review.
Full text linkBackgroundDecision-makers for public policy are increasingly utilising systems approaches such as system dynamics (SD) modelling, which test alternative interventions or policies for their potential impact while accounting for complexity. These approaches, however, have not consistently included an economic efficiency analysis dimension. This systematic review aims to examine how, and in what ways, system dynamics modelling approaches incorporate economic efficiency analyses to inform decision-making on innovations (improvements in products, services, or processes) in the public sector, with a particular interest in health.Methods and findingsRelevant studies (n = 29) were identified through a systematic search and screening of four electronic databases and backward citation search, and analysed for key characteristics and themes related to the analytical methods applied. Economic efficiency analysis approaches within SD broadly fell into two categories: as embedded sub-models or as cost calculations based on the outputs of the SD model. Embdedded sub-models within a dynamic SD framework can reveal a clear allocation of costs and benefits to periods of time, whereas cost calculations based on the SD model outputs can be useful for high-level resource allocation decisions.ConclusionsThis systematic review reveals that SD modelling is not currently used to its full potential to evaluate the technical or allocative efficiency of public sector innovations, particularly in health. The limited reporting on the experience or methodological challenges of applying allocated efficiency analyses with SD, particularly with dynamic embedded models, hampers common learning lessons to draw from and build on. Further application and comprehensive reporting of this approach would be welcome to develop the methodology further
Implementation of quality-controlled logistics in the food waste valorization chain: a multiple case study analysis of how the required quality and availability of fruits and vegetables waste streams are fulfilled
Full text linkEste trabajo de investigación tiene como objetivo analizar cómo el concepto de Quality Controlled
Logistics puede apoyar el cumplimiento de la calidad y disponibilidad requerida a lo largo de las
cadenas de valoración de residuos de frutas y hortalizas. Un tercio de todo el alimento producido es desechado globalmente cada año, siendo los residuos de
frutas y verduras los que representan el mayor porcentaje de desecho. Estos residuos pueden ser
valorizados mediante diversos procesos con el objetivo de darles un valor agregado. Sin embargo,
las estrategias de valoración son afectas por la variabilidad y perecibilidad de estos desechos. Por
esta razón, este estudio analiza la aplicación del concepto de quality controlled logistics (QCL) con
el objetivo de lidiar con estas dos barreras. Para esto, se realizó una revisión semiestructurada de
literatura y entrevistas a tres empresas en el rubro de las cadenas de valorización de residuos
alimenticios con el objetivo de obtener informacion empírica y contrastarla con un marco teórico.
Como conclusión, el concepto de QCL se pudo implementar en los tres casos de estudio, pero el
enfoque podría diferir entre ellos dependiendo del diseño de las etapas dentro de las cadenas de
valoración y los procesos de toma de decisión.One-third of food produced is lost or wasted globally per year along different agri-food
supply chains, with the fruits and vegetables supply chain representing the highest wastage
rate. These generated waste streams can be valorised by recycling strategies in order to add
value and deal with negative impacts. However, the valorization strategies of these streams
are affected for their variability and perishability. For this reason, this study analyses how the
concept of quality-controlled logistics (QCL) and its six elements might deal with these
characteristics in order to fulfil the expected quality and availability requirements set by the
buyers of these streams. For this, theoretical semi-structure literature reviews comprise theory
on valorization chains design and how the six QCL elements are deployed along these.
Besides, three projects that give added value to fruits and vegetables waste streams are
selected as cases to carry out semi-structure interviews to gather empirical evidence and
contrasted it with the conceptual framework developed. Overall, it was found that the QCL
approach can be implemented in valorization chains but the deployment of the QCL elements
and their interaction might differ based on the valorization chain design and the quality and
logistics management decisions made. Therefore, it can support the fulfilment of the quality
and availability requirements in this kind of chains.Perú. Programa Nacional de Becas y Crédito Educativo (Pronabec). Beca Presidente de la RepúblicaTesi
Port 4.0: a conceptual model for smart port digitalization
Full text linkPort and terminal operators are experiencing growing complexity and rapidly accelerating demands. As a result, the entire port ecosystem — from the seaports to inland intermodal terminals — is under pressure to modernize. Port 4.0 is a port that leverages advanced technologies to digitally transform key business processes, improve security, and increase operational efficiency and port sustainability. This study presents a conceptual framework for Port 4.0. The conceptual framework describes key principles, enabling technologies, and key service areas for port digitalization. The framework is illustrated using digitalization examples in different ports worldwide.publishedVersio
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
A review and analysis of the investment in, and cost structure of, intermodal rail terminals
No full textThe results presented in this article identify the role of costs in the scientific and grey freight terminal handling literature and analyses the handling costs of different terminal sizes. The literature review shows that handling costs only play a marginal role in the scientific research in intermodal rail freight terminals (IRT). This is remarkable given the large role costs occupy in decision-making in freight transport. Furthermore, the used cost levels show a wide range of proposed amounts and terminal sizes or handling technologies are seldom addressed. Finally, many of the scientific papers do not make it clear whether the average transhipment cost or market price is referred to. Next, the analysis of the investment in, and cost structure of, IRTs shows that IRT investments are very capital-intensive leading to relatively high average costs per handling. However, given the cost characteristics of IRTs, the average cost per handling represents the underlying cost structure and are – in this sense – representative. The cost analysis demonstrates that extra-large IRTs actually have the lowest average handling costs, followed by small IRTs.</p
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