Optical Indoor Positioning of Vehicles

Indoor positioning is the backbone of many advanced intra-logistic applications. As opposed to unified outdoor satellite positioning systems, there are many different technical approaches to indoor positioning. Depending on the application, there are different trade-offs between accuracy, range, and costs. In this paper we present a new concept for a 4-degree-of-freedom (4-DOF) positioning system to be used for vehicle tracing in a logistic facility. The system employs optical data transmission between active infrastructure and receiver devices. Compared to existing systems, these optical technologies promise to achieve better accuracy at lower costs. We will introduce the positioning algorithm and an experimental setup of the system.

Analysts' Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles

This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in a homogenous institutional framework. Our findings suggest that the forecast accuracy is higher for estimates based on IFRS or US GAAP data than for forecasts based on German GAAP data.Moreover, in the year of switching from German GAAP to US GAAP the forecast accuracy is lower than in other years. The paper contributes to prior research by providing evidence about the usefulness of international accounting data and about the adoption effects of a change to such accounting principles.

Professionalism and Information Technology: Positioning and Mediation

The starting point of this paper is the assumption that - on the one hand - information technology (IT) is increasingly shaping the professional knowledge base and on the other the relation between organisation and profession. IT is changing the role, responsibilities and practices of social workers and therefore it is important to deal with the impact of IT on social work (representative for many: Harlow and Webb 2003; Burton and van den Broek 2008). Hence, the general aim of this paper is to stimulate a basic discussion on “IT application in social work“, or rather, in a more general way, on „technology and professions“. Secondly, it is about an analytical differentiation of the process of informatisation, respectively formalisation. Thirdly we want to discuss the assumption and overall combination of efficiency, effectiveness and IT. Therefore this paper is arranged as follows: After some opening remarks (chapter 1) we outline case management systems as research object (2). Further on, we confront the approach of reflexive professionalism (3) with the process of formalization (4). Subsequently, we touch on the debate of “technologies of care” (5) and conclude with some short remarks on a research program (6).

Target Price Accuracy

This study analyzes the accuracy of forecasted target prices within analysts’ reports. We compute a measure for target price forecast accuracy that evaluates the ability of analysts to exactly forecast the ex-ante (unknown) 12-month stock price. Furthermore, we determine factors that explain this accuracy. Target price accuracy is negatively related to analyst-specific optimism and stock-specific risk (measured by volatility and price-to-book ratio). However, target price accuracy is positively related to the level of detail of each report, company size and the reputation of the investment bank. The potential conflicts of interests between an analyst and a covered company do not bias forecast accuracy.

Estimating Gesture Accuracy in Motion-Based Health Games

This manuscript details a technique for estimating gesture accuracy within the context of motion-based health video games using the MICROSOFT KINECT. We created a physical therapy game that requires players to imitate clinically significant reference gestures. Player performance is represented by the degree of similarity between the performed and reference gestures and is quantified by collecting the Euler angles of the player's gestures, converting them to a three-dimensional vector, and comparing the magnitude between the vectors. Lower difference values represent greater gestural correspondence and therefore greater player performance. A group of thirty-one subjects was tested. Subjects achieved gestural correspondence sufficient to complete the game's objectives while also improving their ability to perform reference gestures accurately.