1,334 research outputs found
Incentive, Learning and Processing of Information in a Market Environment: An Examination of the Base-Rate Fallacy.
No full textThe Effect of Audit Committee on Earnings-Return Association: Evidence from Foreign Registrants in the United States
No full textAn experimental study on non-audit service and auditor decisions: Pre- and post-Procomp scandal
No full textWorld Class Manufacturing, Management Accountants’ Cross-functional Involvement, and Firm Performance
No full textUnderstanding Change Agent's Behavioral Intention in Activity--Based Cost Management Implementation: An Empirical Examination of Technology Acceptance Model
No full text本文應用技術接受模型探討改革代理人於推動作業成本管理制度(ABCM)過程中之行為意圖。研究結果發現改革代理人對推行ABCM的態 度受到改革代理人的知覺效益 (但非知覺成本) 影響。路徑分析顯示對推行ABCM之態度及知覺效益均對推動ABCM之意圖有顯著影響，但態度的影響大於知覺效益。此外，本研究發現推動ABCM之知覺成本、知覺效益、態度與意圖之間的關係隨者推行ABCM之階段而異。This paper adopts technology acceptance model to examine change agent's behavioral intention in the implementation of ABCM. Five hundred and ninety nine questionnaires were mailed to CFOs of the manufacturing firms in Taiwan. One hundred and six responses were obtained, in which 99 were useable. The results indicate that change agent's perceived benefits of ABCM implementation, but not perceived costs, are significantly correlated with their attitudes toward promoting ABCM implementation. Path analysis suggests that change agent's attitudes and perceived benefits have significant impacts on their intentions to promote ABCM, with attitudes having a greater impact than perceived benefits. In addition, the results suggest that change agent's behavior differs across stages of ABCM implementation. In particular, the role of perceived cost and that of perceived benefit change when firms differ in the stage of ABCM implementation. Discussions and implications for future studies are offered
What is the Time Limit for Filing a Lawsuit? It Depends on What Your Definition of Arising Under Is! An Analysis of Jones v. R.R. Donnelley & Sons Co.
Full text linkThis article previews the Supreme Court case Jones et. al. v. R.R. Donnelly & Sons Co., 541 U.S. 369 (2004). The author predicted that the case would require the court to determine the appropriate statute of limitations to apply in a class action race-discrimination lawsuit filed under 42 U.S.C. § 1981
Dynamic synchromodal transport planning under uncertainty: A reinforcement learning approach
No full textAccepted Author ManuscriptTransport Engineering and Logistic
The Scope of Employer Liability for Employee Exposure to a Hazardous Substance: No Harm, No Foul? An Analysis of Metro-North Commuter R.R. Co. v. Buckley
Full text linkThis article previews the Supreme Court case Metro-North Commuter R.R. Co. v. Buckley, 521 U.S. 424 (1997). The author expected the Court to decide whether a railroad worker who is covered by the Federal Employer\u27s Liability Act who has been exposed to asbestos because of employer negligence but who has not developed an asbestos-related disease can recover damages for emotional distress caused by the exposure
Multi-agent model predictive control for transportation networks: Serial versus parallel schemes
No full textWe consider the control of large-scale transportation networks, like road traffic networks, power distribution networks, water distribution networks, etc. Control of these networks is often not possible from a single point by a single intelligent control agent; instead control has to be performed using multiple intelligent agents. We consider multi-agent control schemes in which each agent employs a model-based predictive control approach. Coordination between the agents is used to improve decision making. This coordination can be in the form of parallel or serial schemes. We propose a novel serial coordination scheme based on Lagrange theory and compare this with an existing parallel scheme. Experiments by means of simulations on a particular type of transportation network, viz., an electric power network, illustrate the performance of both schemes. It is shown that the serial scheme has preferable properties compared to the parallel scheme in terms of the convergence speed and the quality of the solution. If you want to cite this report, please use the following reference instead: R.R. Negenborn, B. De Schutter, and J. Hellendoorn, “Multi-agent model predictive control for transportation networks: Serial versus parallel schemes,” Engineering Applications of Artificial Intelligence, vol. 21, no. 3, pp. 353–366, Apr. 2008.Delft Center for Systems and ControlMechanical, Maritime and Materials Engineerin
Optimization of condition-based asset management using a predictive health model
No full textIn this paper, a model predictive framework is used to optimize the operation and maintenance actions of power system equipment based on the predicted health sate of this equipment. In particular, this framework is used to predict the health state of transformers based on their usage. The health state of a transformer is hereby given by the hot-spot temperature of the paper insulation of the transformer and is predicted using the planned loading of the transformer. The actual loading of the transformer is subsequently optimized using these predictions. If you want to cite this report, please use the following reference instead: G. Bajracharya, T. Koltunowicz, R.R. Negenborn, Z. Papp, D. Djairam, B. De Schutter, J. J. Smit. Optimization of condition-based asset management using a predictive health model. In Proceedings of the 16th International Symposium on High Voltage Engineering (ISH 2009), Cape Town, South Africa, August 2009.Electrical Sustainable EnergyElectrical Engineering, Mathematics and Computer Scienc
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