MAS Integration and Controllership Effectiveness: Evidence of a Preparer-User Perception Gap

Recent evidence suggests that managers establish a positive link between management accounting system (MAS) integration and controllership effectiveness, which is fully mediated by the perceived consistency of financial language. Our paper extends this research by analyzing whether controllers have similar perceptions on MAS design. Testing a series of multi-group structural equation models, we find evidence for a preparer-user perception gap with respect to the mediating impact of a consistent financial language. Our results contribute to the still-ongoing controversial debate on MAS integration by indicating that the effectiveness of MAS design cannot be evaluated solely from an instrumental perspective independent from users’ perceptions.

Incorporating Latent Variables into Discrete Choice Models - A Simultaneous Estimation Approach Using SEM Software

Integrated choice and latent variable (ICLV) models represent a promising new class of models which merge classic choice models with the structural equation approach (SEM) for latent variables. Despite their conceptual appeal, applications of ICLV models in marketing remain rare. We extend previous ICLV applications by first estimating a multinomial choice model and, second, by estimating hierarchical relations between latent variables. An empirical study on travel mode choice clearly demonstrates the value of ICLV models to enhance the understanding of choice processes. In addition to the usually studied directly observable variables such as travel time, we show how abstract motivations such as power and hedonism as well as attitudes such as a desire for flexibility impact on travel mode choice. Furthermore, we show that it is possible to estimate such a complex ICLV model with the widely available structural equation modeling package Mplus. This finding is likely to encourage more widespread application of this appealing model class in the marketing field.

Tracking of industrial objects by using CAD models

In this paper we present a model-based approach for real-time camera pose estimation in industrial scenarios. The line model which is used for tracking is generated by rendering a polygonal model and extracting contours out of the rendered scene. By un-projecting a point on the contour with the depth value stored in the z-buffer, the 3D coordinates of the contour can be calculated. For establishing 2D/3D correspondences the 3D control points on the contour are projected into the image and a perpendicular search for gradient maxima for every point on the contour is performed. Multiple hypotheses of 2D image points corresponding to a 3D control point make the pose estimation robust against ambiguous edges in the image.

Using P-GENESIS for Parallel Simulation of GENESIS Models

P-GENESIS is an extension to the GENESIS neural simulator that allows users to take advantage of parallel machines to speed up the simulation of their network models or concurrently simulate multiple models. P-GENESIS adds several commands to the GENESIS script language that let a script running on one processor execute remote procedure calls on other processors, and that let a script synchronize its execution with the scripts running on other processors. We present here some brief comments on the mechanisms underlying parallel script execution. We also offer advice on parallelizing parameter searches, partitioning network models, and selecting suitable parallel hardware on which to run P-GENESIS.

Exact Solutions to the Symmetric and Asymmetric Vehicle Routing Problem with Simultaneous Delivery and Pick-Up

In reverse logistics networks, products (e.g., bottles or containers) have to be transported from a depot to customer locations and, after use, from customer locations back to the depot. In order to operate economically beneficial, companies prefer a simultaneous delivery and pick-up service. The resulting Vehicle Routing Problem with Simultaneous Delivery and Pick-up (VRPSDP) is an operational problem, which has to be solved daily by many companies. We present two mixed-integer linear model formulations for the VRPSDP, namely a vehicle-flow and a commodity-flow model. In order to strengthen the models, domain-reducing preprocessing techniques, and effective cutting planes are outlined. Symmetric benchmark instances known from the literature as well as new asymmetric instances derived from real-world problems are solved to optimality using CPLEX 12.1.

Learning Two-Person Interaction Models for Responsive Synthetic Humanoids

Imitation learning is a promising approach for generating life-like behaviors of virtual humans and humanoid robots. So far, however, imitation learning has been mostly restricted to single agent settings where observed motions are adapted to new environment conditions but not to the dynamic behavior of interaction partners. In this paper, we introduce a new imitation learning approach that is based on the simultaneous motion capture of two human interaction partners. From the observed interactions, low-dimensional motion models are extracted and a mapping between these motion models is learned. This interaction model allows the real-time generation of agent behaviors that are responsive to the body movements of an interaction partner. The interaction model can be applied both to the animation of virtual characters as well as to the behavior generation for humanoid robots.