850 resultados para Accounting in networks
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Novel computing systems are increasingly being composed of large numbers of heterogeneous components, each with potentially different goals or local perspectives, and connected in networks which change over time. Management of such systems quickly becomes infeasible for humans. As such, future computing systems should be able to achieve advanced levels of autonomous behaviour. In this context, the system's ability to be self-aware and be able to self-express becomes important. This paper surveys definitions and current understanding of self-awareness and self-expression in biology and cognitive science. Subsequently, previous efforts to apply these concepts to computing systems are described. This has enabled the development of novel working definitions for self-awareness and self-expression within the context of computing systems.
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This paper presents the application of Networks of Evolutionary Processors to Decision Support Systems, precisely Knowledge-Driven DSS. Symbolic information and rule-based behavior in Networks of Evolutionary Processors turn out to be a great tool to obtain decisions based on objects present in the network. The non-deterministic and massive parallel way of operation results in NP-problem solving in linear time. A working NEP example is shown.
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Focussing on the period from 1948 to 1997, this paper examines the history of rationing in the British National Health Service (NHS), with special reference to the role of hospital accounting in this context. The paper suggests that concerns regarding rationing first emerged in the 1960s and 1970s in response to the application of economic theories to the health services, and that rationing only became an issue of wider concern when the NHS increasingly came to resemble economic models of health services in the early 1990s. The paper moreover argues that, unlike in the USA, hospital accounting did not play a significant role in allocating or withholding health resources in Britain. Rudimentary information systems as well as resistance from medical professionals are identified as significant factors in this context.
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The principal aim of this chapter is to undertake a critical review of the social and environmental accountability of global business activities in developing countries. While global business activities have contributed to the economic development of developing countries they have many adverse social and environmental consequences which are often under-studied. I explore the role of accounting in making those consequences visible. The chapter, however, concludes that while social and environmental accounting has the potential to raise the visibility of social and environmental impacts of corporate activities it often fails to do so particularly under the current voluntary disclosure regime where corporations can choose what to report and how to report. This is even more pronounced in the developing countries because of their vulnerabilities arising from various social and environmental problems. The chapter argues for a case of ‘surrogate accountability’ as an alternative to the current corporate driven form of accountability.
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Owing to their important roles in biogeochemical cycles, phytoplankton functional types (PFTs) have been the aim of an increasing number of ocean color algorithms. Yet, none of the existing methods are based on phytoplankton carbon (C) biomass, which is a fundamental biogeochemical and ecological variable and the "unit of accounting" in Earth system models. We present a novel bio-optical algorithm to retrieve size-partitioned phytoplankton carbon from ocean color satellite data. The algorithm is based on existing methods to estimate particle volume from a power-law particle size distribution (PSD). Volume is converted to carbon concentrations using a compilation of allometric relationships. We quantify absolute and fractional biomass in three PFTs based on size - picophytoplankton (0.5-2 µm in diameter), nanophytoplankton (2-20 µm) and microphytoplankton (20-50 µm). The mean spatial distributions of total phytoplankton C biomass and individual PFTs, derived from global SeaWiFS monthly ocean color data, are consistent with current understanding of oceanic ecosystems, i.e., oligotrophic regions are characterized by low biomass and dominance of picoplankton, whereas eutrophic regions have high biomass to which nanoplankton and microplankton contribute relatively larger fractions. Global climatological, spatially integrated phytoplankton carbon biomass standing stock estimates using our PSD-based approach yield - 0.25 Gt of C, consistent with analogous estimates from two other ocean color algorithms and several state-of-the-art Earth system models. Satisfactory in situ closure observed between PSD and POC measurements lends support to the theoretical basis of the PSD-based algorithm. Uncertainty budget analyses indicate that absolute carbon concentration uncertainties are driven by the PSD parameter No which determines particle number concentration to first order, while uncertainties in PFTs' fractional contributions to total C biomass are mostly due to the allometric coefficients. The C algorithm presented here, which is not empirically constrained a priori, partitions biomass in size classes and introduces improvement over the assumptions of the other approaches. However, the range of phytoplankton C biomass spatial variability globally is larger than estimated by any other models considered here, which suggests an empirical correction to the No parameter is needed, based on PSD validation statistics. These corrected absolute carbon biomass concentrations validate well against in situ POC observations.
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Social capital has emerged as a concept of great interest and potential to help understand and explain how social structures and networks impact political, social and business practices at the collective and individual levels. The basic premise is: investment in social relations will yield expected returns. Extant research has largely focused on the West; our knowledge of how social capital plays out in the Middle East is limited. We marry social capital with ‘wasta’, the strong family and tribal based connections secured in networks in the Arab world, and investigate HR managers’ perceptions of wasta in employment selection in Jordan. Often use of wasta in employment selection is related to favouritism and nepotism and the many negative outcomes of not adhering to merit-based selection. Through in-depth interview data we reveal a more nuanced and multifaceted view of wasta in employment selection. When examined through the social capital lens six distinct themes emerge: (i) wasta as an enabler to get jobs, (ii) wasta as social ties/ solidarity, (iii) wasta as a method to transfer/ attain information, (iv) wasta as a guide in decision-making, (v) wasta as an exchange, and (vi) wasta as pressure. Our findings confirm that at times wasta grants individuals unfair access to employment that is beyond their qualifications, skills, knowledge and/ or abilities. However, organisational context is relevant. In banking, not all roles are open to wasta. Where the possible negative impact on the organisation poses too great a risk HR managers feel able to resist even strong wasta. Context also emerges as being of key importance with regards to the background and business model of an organisation. Family businesses tend to operate wasta more frequently and extensively using tribal connections, religious networks and geographical area based networks as a key source in hiring. Despite globalisation and international nature of banking, wasta and tribalism feature strongly in daily business conduct in Jordan. Our paper illuminates the positive effects of wasta, e.g.as a method to transfer information, together with discussion on the dangers of ‘cloning’, a (lack of diversity), and the dangers of an incompetent workforce .
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Le Système Stockage de l’Énergie par Batterie ou Batterie de Stockage d’Énergie (BSE) offre de formidables atouts dans les domaines de la production, du transport, de la distribution et de la consommation d’énergie électrique. Cette technologie est notamment considérée par plusieurs opérateurs à travers le monde entier, comme un nouveau dispositif permettant d’injecter d’importantes quantités d’énergie renouvelable d’une part et d’autre part, en tant que composante essentielle aux grands réseaux électriques. De plus, d’énormes avantages peuvent être associés au déploiement de la technologie du BSE aussi bien dans les réseaux intelligents que pour la réduction de l’émission des gaz à effet de serre, la réduction des pertes marginales, l’alimentation de certains consommateurs en source d’énergie d’urgence, l’amélioration de la gestion de l’énergie, et l’accroissement de l’efficacité énergétique dans les réseaux. Cette présente thèse comprend trois étapes à savoir : l’Étape 1 - est relative à l’utilisation de la BSE en guise de réduction des pertes électriques ; l’Étape 2 - utilise la BSE comme élément de réserve tournante en vue de l’atténuation de la vulnérabilité du réseau ; et l’Étape 3 - introduit une nouvelle méthode d’amélioration des oscillations de fréquence par modulation de la puissance réactive, et l’utilisation de la BSE pour satisfaire la réserve primaire de fréquence. La première Étape, relative à l’utilisation de la BSE en vue de la réduction des pertes, est elle-même subdivisée en deux sous-étapes dont la première est consacrée à l’allocation optimale et le seconde, à l’utilisation optimale. Dans la première sous-étape, l’Algorithme génétique NSGA-II (Non-dominated Sorting Genetic Algorithm II) a été programmé dans CASIR, le Super-Ordinateur de l’IREQ, en tant qu’algorithme évolutionniste multiobjectifs, permettant d’extraire un ensemble de solutions pour un dimensionnement optimal et un emplacement adéquat des multiple unités de BSE, tout en minimisant les pertes de puissance, et en considérant en même temps la capacité totale des puissances des unités de BSE installées comme des fonctions objectives. La première sous-étape donne une réponse satisfaisante à l’allocation et résout aussi la question de la programmation/scheduling dans l’interconnexion du Québec. Dans le but de réaliser l’objectif de la seconde sous-étape, un certain nombre de solutions ont été retenues et développées/implantées durant un intervalle de temps d’une année, tout en tenant compte des paramètres (heure, capacité, rendement/efficacité, facteur de puissance) associés aux cycles de charge et de décharge de la BSE, alors que la réduction des pertes marginales et l’efficacité énergétique constituent les principaux objectifs. Quant à la seconde Étape, un nouvel indice de vulnérabilité a été introduit, formalisé et étudié ; indice qui est bien adapté aux réseaux modernes équipés de BES. L’algorithme génétique NSGA-II est de nouveau exécuté (ré-exécuté) alors que la minimisation de l’indice de vulnérabilité proposé et l’efficacité énergétique représentent les principaux objectifs. Les résultats obtenus prouvent que l’utilisation de la BSE peut, dans certains cas, éviter des pannes majeures du réseau. La troisième Étape expose un nouveau concept d’ajout d’une inertie virtuelle aux réseaux électriques, par le procédé de modulation de la puissance réactive. Il a ensuite été présenté l’utilisation de la BSE en guise de réserve primaire de fréquence. Un modèle générique de BSE, associé à l’interconnexion du Québec, a enfin été proposé dans un environnement MATLAB. Les résultats de simulations confirment la possibilité de l’utilisation des puissances active et réactive du système de la BSE en vue de la régulation de fréquence.
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The paper addresses the role played by research-based spin-offs (RBSOs) as knowledge dissemination mechanisms, through their position in knowledge networks. For this purpose the paper analyses the formal networks established by the Portuguese RBSOs in the context of publicly funded research, technology and pre-commercial product development projects, and investigates their configuration along two levels. At organisational level, in order to understand whether RBSOs extend their reach beyond the academic sphere; and if they do, whether they relate with similar firms or connect to organisations located downstream in the knowledge value chain, and which is their position in networks involving both research organisations and other firms. At spatial level, in order to understand whether RBSOs extend their reach beyond the region where they are created, thus potentially acting as connectors between diverse regions. The analysis starts from the population of RBSOs created in Portugal until 2007 (387) and identifies those that have established formal technological relationships as part of projects funded by all the programmes launched in the period 1993-2012. As a result, the analysis encompasses 192 collaborative projects and involves 82 spin-offs and 281 partners, of which only 20% are research organisations, the remaining being other firms and a variety of other user organisations. The results, although still preliminary, provide some insights into the knowledge networking behaviour of the RBSOs. As expected, research organisations are a central actor in spin-offs’ networks, being the sole partner for some of them. But half of the RBSOs have moved beyond the academic sphere, being frequently a central element in tripartite technological relationships between research and other organisations and occupying an intermediation position in the network, thus potentially acting as facilitators in knowledge circulation and transformation. Also as expected, RBSOs are predominantly located in the main metropolitan areas and tend to relate with organisations similarly located. But while geographical proximity emerges as important in the choice of partners, in about half of the cases, RBSOs knowledge networks have extended beyond regional boundaries. Given their central position in the network this suggests a role as connectors across regions that will be explored in subsequent research.
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The paper addresses the role played by research-based spin-offs (RBSOs) as knowledge dissemination mechanisms, through their position in knowledge networks. For this purpose the paper analyses the formal networks established by Portuguese RBSOs, in the context of publicly funded research, technology and pre-commercial product development projects, and investigates their configuration across two levels. At organisational level, in order to understand whether RBSOs extend their reach beyond the academic sphere; and if they do, whether they connect to organisations located downstream in the knowledge value chain, and which is their position in networks involving both research organisations and other firms. At spatial level, in order to understand whether RBSOs extend their reach beyond the region where they are created, thus potentially acting as connectors between diverse regions. The analysis starts from the population of RBSOs created in Portugal until 2007 (327 firms) and identifies those that have established formal technological relationships, as part of projects funded by all the relevant programmes launched in the period 1993-2012. As a result, the analysis encompasses 192 collaborative projects and involves 82 spin-offs and 281 partners, of which only 20% are research organisations, the remaining being other firms and a variety of other downstream organisations. The results, although still preliminary, provide some insights into the knowledge networking behaviour of the RBSOs. As expected, research organisations are a central actor in spin-offs’ networks, being the sole partner for some of them. But half of the RBSOs have moved beyond the academic sphere, being frequently a central element in tripartite technological relationships between research and other organisations, and occupying an intermediation position in the network, thus potentially acting as facilitators in knowledge circulation and transformation. Also as expected, RBSOs are predominantly located in the main metropolitan areas and tend to relate with organisations similarly located. But while geographical proximity emerges as important in the choice of partners, in about half of the cases, RBSOs knowledge networks have extended beyond regional boundaries. Given their central position in the network, this suggests a role as connectors across regions that will be explored in subsequent research.
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Climate change and carbon (C) sequestration are a major focus of research in the twenty-first century. Globally, soils store about 300 times the amount of C that is released per annum through the burning of fossil fuels (Schulze and Freibauer 2005). Land clearing and introduction of agricultural systems have led to rapid declines in soil C reserves. The recent introduction of conservation agricultural practices has not led to a reversing of the decline in soil C content, although it has minimized the rate of decline (Baker et al. 2007; Hulugalle and Scott 2008). Lal (2003) estimated the quantum of C pools in the atmosphere, terrestrial ecosystems, and oceans and reported a “missing C” component in the world C budget. Though not proven yet, this could be linked to C losses through runoff and soil erosion (Lal 2005) and a lack of C accounting in inland water bodies (Cole et al. 2007). Land management practices to minimize the microbial respiration and soil organic C (SOC) decline such as minimum tillage or no tillage were extensively studied in the past, and the soil erosion and runoff studies monitoring those management systems focused on other nutrients such as nitrogen (N) and phosphorus (P).
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Part 19: Knowledge Management in Networks
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Part 19: Knowledge Management in Networks
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The synchronization of oscillatory activity in networks of neural networks is usually implemented through coupling the state variables describing neuronal dynamics. In this study we discuss another but complementary mechanism based on a learning process with memory. A driver network motif, acting as a teacher, exhibits winner-less competition (WLC) dynamics, while a driven motif, a learner, tunes its internal couplings according to the oscillations observed in the teacher. We show that under appropriate training the learner motif can dynamically copy the coupling pattern of the teacher and thus synchronize oscillations with the teacher. Then, we demonstrate that the replication of the WLC dynamics occurs for intermediate memory lengths only. In a unidirectional chain of N motifs coupled through teacher-learner paradigm the time interval required for pattern replication grows linearly with the chain size, hence the learning process does not blow up and at the end we observe phase synchronized oscillations along the chain. We also show that in a learning chain closed into a ring the network motifs come to a consensus, i.e. to a state with the same connectivity pattern corresponding to the mean initial pattern averaged over all network motifs.
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Nigeria is richly endowed with oil and gas resources, but the country’s continued reliance on loans from international financial institutions raises questions about the transparency and accountability of its utilisation of the huge revenues resulting from these two resources. In order to attract international capital to bolster its revenues from sales of oil and gas, a huge proportion of which continues to be used corruptly, the World Bank has encouraged the Nigerian government to subscribe to neoliberal economic policies by enlisting accounting firms and privatising state-owned enterprises. Key justifications for this have included enhancing accountability, reducing public-sector corruption, promoting market efficiency and attracting international capital. However, this paper presents evidence of the role of accounting in the undervaluation of assets, concealment of possible malpractice, and subversion of the accountability that it should have delivered in the privatisation process. The assumption that accounting will enhance accountability, reduce public-sector corruption and promote market efficiency in privatisation, and ultimately attract investment into a crony capitalist Nigerian state, appears to be an illusion created partly through the apparent legitimacy of accounting.
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Networks of Kuramoto oscillators with a positive correlation between the oscillators frequencies and the degree of their corresponding vertices exhibit so-called explosive synchronization behavior, which is now under intensive investigation. Here we study and discuss explosive synchronization in a situation that has not yet been considered, namely when only a part, typically a small part, of the vertices is subjected to a degree-frequency correlation. Our results show that in order to have explosive synchronization, it suffices to have degree-frequency correlations only for the hubs, the vertices with the highest degrees. Moreover, we show that a partial degree-frequency correlation does not only promotes but also allows explosive synchronization to happen in networks for which a full degree-frequency correlation would not allow it. We perform a mean-field analysis and our conclusions were corroborated by exhaustive numerical experiments for synthetic networks and also for the undirected and unweighed version of a typical benchmark biological network, namely the neural network of the worm Caenorhabditis elegans. The latter is an explicit example where partial degree-frequency correlation leads to explosive synchronization with hysteresis, in contrast with the fully correlated case, for which no explosive synchronization is observed.