1,721,059 research outputs found

    Artificial Intelligence and the Public Sector: The Case of Accounting

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    The implementation ofAI-enhanced systems in the business context offers many benefits. However, in accounting studies, AI is still configured as an almost unexplored frontier. This gap is even more clear for public sector accounting, given the relatively small number of scientific contributions dedicated to the topic. In light of these considerations, the work aims to highlight the limiting factors and the enabling drivers for AI the public sector accounting. To this end, a qualitative approach was applied to study the answers provided by a sample of 45managers, placed at the head of the accounting office of some Italian municipalities. The questions were prepared in the form of semi-structured interviews, developed by enucleating and adapting the key concepts related to the five attributes that, according to the Innovation Diffusion Theory, characterize every innovation process: relative advantage; compatibility; complexity; trialability; and observability. The findings suggest that Italian public sector accounting is experiencing a transition, placing itself halfway between the "early adopter" and the "early majority", that is, in a phase in which current technologies begin to be perceived as outdated and not worthy of further investment, whilst the process of spreading new AI-based technologies appears interesting but still immature

    Design and Simulation of Fractional-Order Controllers of Injection in CNG Engines

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    Injection systems of compressed natural gas engines exhibit large variations in their parameters and working conditions and are characterized by a highly nonlinear behavior. Therefore, to address the issue of robustness and take into account the different equilibrium points, this paper proposes fractional-order controllers combined with a gain scheduling technique. In particular, a fractional-order PI (or FOPI) controller is designed by loop-shaping, approximated by a rational transfer function, and compared by simulation with an integer order gain-scheduled PI controller. The FOPI controller reduces oscillations in the rail pressure. The scheduling of the FOPI gains improves the robustness to changing work conditions

    Fractional Order PI Tuning for Integrating Plants with Time Delay

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    In the last decade, non-integer order controllers have received great attention, due to their capacity of achieving robustness of the controlled loops with respect to gain and parameter variations of the plant. However, despite the general interest, technical literature offers few widely accepted and easy tuning techniques for these new controllers. To overcome the lack of simple tuning rules, we use open-loop shaping ideas for tuning non-integer order PI controllers of integrating plants with time delay. We illustrate the potentiality and limitation of the proposed technique through extensive simulation. Simplicity and satisfaction of requirements are remarkable characteristics of the method

    Open data for accountability at times of exception: an exploratory analysis during the COVID-19 pandemic

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    Purpose At exceptional times, governments are entrusted with greater authority. This creates significant concerns over governments' transparency and accountability. This paper aims to pursue a twofold objective: assessing the patterns of open government data during the extraordinary time initiated by the COVID-19 pandemic drawing relevant policy and managerial implications regarding the future development of open data as a mechanism of accountability at times of exception. Design/methodology/approach The study follows exploratory research, relying on a web content analysis. The empirical setting is provided by 20 Italian regional governments during the COVID-19 pandemic as a shock that has triggered an exceptional time for governments. Findings Results on the desirable (extrinsic and intrinsic) characteristics of the data analyzed show that in the empirical setting investigated, open data does not enable to properly address the accountability concerns of a demanding forum at times of exception. Research limitations/implications The paper enriches the state of the art on accountability and provides both scholars and practitioners (e.g. policymakers, managers, etc.) a current reading of data-driven orientation as a stimulus to the accountability of public administrations during exceptional times. Originality/value The paper investigates open data as a condition of public accountability, assessing whether and how Italian regional governments have concretely opened their data to enable their forums to elaboration of an informed opinion about their conduct during the ongoing pandemic. This fosters the understanding of how accountability is deployed in times of exception in light of the possibilities offered by the availability of online platforms

    Open data for accountability at times of exception: an exploratory analysis during the COVID-19 pandemic

    No full text
    Purpose – At exceptional times, governments are entrusted with greater authority. This creates significant concerns over governments’ transparency and accountability. This paper aims to pursue a twofold objective: assessing the patterns of open government data during the extraordinary time initiated by the COVID-19 pandemic drawing relevant policy and managerial implications regarding the future development of open data as a mechanism of accountability at times of exception. Design/methodology/approach – The study follows exploratory research, relying on a web content analysis. The empirical setting is provided by 20 Italian regional governments during the COVID-19 pandemic as a shock that has triggered an exceptional time for governments. Findings – Results on the desirable (extrinsic and intrinsic) characteristics of the data analyzed show that in the empirical setting investigated, open data does not enable to properly address the accountability concerns of a demanding forum at times of exception. Research limitations/implications – The paper enriches the state of the art on accountability and provides both scholars and practitioners (e.g. policymakers, managers, etc.) a current reading of data-driven orientation as a stimulus to the accountability of public administrations during exceptional times. Originality/value – The paper investigates open data as a condition of public accountability, assessing whether and how Italian regional governments have concretely opened their data to enable their forums to elaboration of an informed opinion about their conduct during the ongoing pandemic. This fosters the understanding of how accountability is deployed in times of exception in light of the possibilities offered by the availability of online platforms

    Design of supervisors to avoid deadlock in flexible assembly systems

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    Modern production systems exhibit a high degree of resource sharing that can lead to deadlock conditions. Deadlock arises when some parts remain indefinitely blocked because each of them requests access to a resource held by some other parts. One of the tasks of the control system lies in preventing such situations from occurring by proper resource management. This article addresses the deadlock problem for an important class of production facilities, that is, flexible assembly systems, that can perform both manufacturing or assembly operations. In particular, we develop an approach to deadlock avoidance based on a supervisory control that works by inhibiting or enabling the events involving resource allocation. The article proposes two supervisors characterized by easy implementation, efficiency, and flexibility in resource management. The analysis of some case studies, performed by discrete event simulation, confirms the effectiveness of the approach
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