975 resultados para Information production
Resumo:
In outsourcing relationships with China, the Electronic Manufacturing (EM) and Information Technology Services (ITS) industry in Taiwan may possess such advantages as the continuing growth of its production value, complete manufacturing supply chain, low production cost and a large-scale Chinese market, and language and culture similarity compared to outsourcing to other countries. Nevertheless, the Council for Economic Planning and Development of Executive Yuan (CEPD) found that Taiwan's IT services outsourcing to China is subject to certain constraints and might not be as successful as the EM outsourcing (Aggarwal, 2003; CEPD, 2004a; CIER, 2003; Einhorn and Kriplani, 2003; Kumar and Zhu, 2006; Li and Gao, 2003; MIC, 2006). Some studies examined this issue, but failed to (1) provide statistical evidence about lower prevalence rates of IT services outsourcing, and (2) clearly explain the lower prevalence rates of IT services outsourcing by identifying similarities and differences between both types of outsourcing contexts. This research seeks to fill that gap and possibly provide potential strategic guidelines to ITS firms in Taiwan. This study adopts Transaction Cost Economics (TCE) as the theoretical basis. The basic premise is that different types of outsourcing activities may incur differing transaction costs and realize varying degrees of outsourcing success due to differential attributes of the transactions in the outsourcing process. Using primary data gathered from questionnaire surveys of ninety two firms, the results from exploratory analysis and binary logistic regression indicated that (1) when outsourcing to China, Taiwanese firms' ITS outsourcing tends to have higher level of asset specificity, uncertainty and technical skills relative to EM outsourcing, and these features indirectly reduce firms' outsourcing prevalence rates via their direct positive impacts on transaction costs; (2) Taiwanese firms' ITS outsourcing tends to have lower level of transaction structurability relative to EM outsourcing, and this feature indirectly increases firms' outsourcing prevalence rates via its direct negative impacts on transaction costs; (3) frequency does influence firms' transaction costs in ITS outsourcing positively, but does not bring impacts into their outsourcing prevalence rates, (4) relatedness does influence firms' transaction costs positively and prevalence rates negatively in ITS outsourcing, but its impacts on the prevalence rates are not caused by the mediation effects of transaction costs, and (5) firm size of outsourcing provider does not affect firms' transaction costs, but does affect their outsourcing prevalence rates in ITS outsourcing directly and positively. Using primary data gathered from face-to-face interviews of executives from seven firms, the results from inductive analysis indicated that (1) IT services outsourcing has lower prevalence rates than EM outsourcing, and (2) this result is mainly attributed to Taiwan's core competence in manufacturing and management and higher overall transaction costs of IT services outsourcing. Specifically, there is not much difference between both types of outsourcing context in the transaction characteristics of reputation and most aspects of overall comparison. Although there are some differences in the feature of firm size of the outsourcing provider, the difference doesn't cause apparent impacts on firms' overall transaction costs. The medium or above medium difference in the transaction characteristics of asset specificity, uncertainty, frequency, technical skills, transaction structurability, and relatedness has caused higher overall transaction costs for IT services outsourcing. This higher cost might cause lower prevalence rates for ITS outsourcing relative to EM outsourcing. Overall, the interview results are consistent with the statistical analyses and provide support to my expectation that in outsourcing to China, Taiwan's electronic manufacturing firms do have lower prevalence rates of IT services outsourcing relative to EM outsourcing due to higher transaction costs caused by certain attributes. To solve this problem, firms' management should aim at identifying alternative strategies and strive to reduce their overall transaction costs of IT services outsourcing by initiating appropriate strategies which fit their environment and needs.
Resumo:
The production effect is the benefit in memory found for produced (i.e., read aloud) words relative to words read silently. It is proposed that the production effect occurs as a result of the enhanced distinctiveness associated with the produced items. The current research investigated whether attentional resources are required to encode and/or retrieve the distinctive information associated with the produced words. The literature suggests that the encoding of this distinctive information occurs automatically, but at test, purposeful attention is required to retrieve this distinctive information. To test this, participants read words aloud and silently, under either full or divided attention. Participants then completed either a recognition (Experiment 1) or free recall (Experiment 2) memory test under either full or divided attention. The findings show that when attention is divided at encoding, the benefit for aloud words remains for both recognition and free recall. When attention is divided at test, however, the benefit for aloud words remains for recognition but is absent for free recall. Overall, these results suggest that the distinctive information associated with produced words is encoded automatically, but it may not be accessible at test under attentionally demanding conditions.
Resumo:
The extractive industry is characterized by high levels of risk and uncertainty. These attributes create challenges when applying traditional accounting concepts (such as the revenue recognition and matching concepts) to the preparation of financial statements in the industry. The International Accounting Standards Board (2010) states that the objective of general purpose financial statements is to provide useful financial information to assist the capital allocation decisions of existing and potential providers of capital. The usefulness of information is defined as being relevant and faithfully represented so as to best aid in the investment decisions of capital providers. Value relevance research utilizes adaptations of the Ohlson (1995) to assess the attribute of value relevance which is one part of the attributes resulting in useful information. This study firstly examines the value relevance of the financial information disclosed in the financial reports of extractive firms. The findings reveal that the value relevance of information disclosed in the financial reports depends on the circumstances of the firm including sector, size and profitability. Traditional accounting concepts such as the matching concept can be ineffective when applied to small firms who are primarily engaged in nonproduction activities that involve significant levels of uncertainty such as exploration activities or the development of sites. Standard setting bodies such as the International Accounting Standards Board and the Financial Accounting Standards Board have addressed the financial reporting challenges in the extractive industry by allowing a significant amount of accounting flexibility in industryspecific accounting standards, particularly in relation to the accounting treatment of exploration and evaluation expenditure. Therefore, secondly this study examines whether the choice of exploration accounting policy has an effect on the value relevance of information disclosed in the financial reports. The findings show that, in general, the Successful Efforts method produces value relevant information in the financial reports of profitable extractive firms. However, specifically in the oil & gas sector, the Full Cost method produces value relevant asset disclosures if the firm is lossmaking. This indicates that investors in production and non-production orientated firms have different information needs and these needs cannot be simultaneously fulfilled by a single accounting policy. In the mining sector, a preference by large profitable mining companies towards a more conservative policy than either the Full Cost or Successful Efforts methods does not result in more value relevant information being disclosed in the financial reports. This finding supports the fact that the qualitative characteristic of prudence is a form of bias which has a downward effect on asset values. The third aspect of this study is an examination of the effect of corporate governance on the value relevance of disclosures made in the financial reports of extractive firms. The findings show that the key factor influencing the value relevance of financial information is the ability of the directors to select accounting policies which reflect the economic substance of the particular circumstances facing the firms in an effective way. Corporate governance is found to have an effect on value relevance, particularly in the oil & gas sector. However, there is no significant difference between the exploration accounting policy choices made by directors of firms with good systems of corporate governance and those with weak systems of corporate governance.
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Megabenthos plays a major role in the overall energy flow on Arctic shelves, but information on megabenthic secondary production on large spatial scales is scarce. Here, we estimated for the first time megabenthic secondary production for the entire Barents Sea shelf by applying a species-based empirical model to an extensive dataset from the joint Norwegian? Russian ecosystem survey. Spatial patterns and relationships were analyzed within a GIS. The environmental drivers behind the observed production pattern were identified by applying an ordinary least squares regression model. Geographically weighted regression (GWR) was used to examine the varying relationship of secondary production and the environment on a shelfwide scale. Significantly higher megabenthic secondary production was found in the northeastern, seasonally ice-covered regions of the Barents Sea than in the permanently ice-free southwest. The environmental parameters that significantly relate to the observed pattern are bottom temperature and salinity, sea ice cover, new primary production, trawling pressure, and bottom current speed. The GWR proved to be a versatile tool for analyzing the regionally varying relationships of benthic secondary production and its environmental drivers (R² = 0.73). The observed pattern indicates tight pelagic? benthic coupling in the realm of the productive marginal ice zone. Ongoing decrease of winter sea ice extent and the associated poleward movement of the seasonal ice edge point towards a distinct decline of benthic secondary production in the northeastern Barents Sea in the future.
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This study includes the first information on the combined effect of low pH and raised temperature on egg production rate (EP), hatching success (HS), excretion and respiration of the Mediterranean copepod Acartia clausi. Adult individuals of A. clausi and fresh surface seawater were collected at a coastal station in Saronikos Gulf during April 2012. Four different conditions were applied: two different pH levels (present: 8.09 and future: 7.83) at two temperature values (present: 16°C and present+4 °C= 20°C). EP and HS success decreased significantly over the duration of exposure at future pH at both temperature conditions. However, the analysis of the combined effect of pH, T, chlorophyll a and the duration of the experiments on EP and HS revealed that ocean acidification had no discernible effect, whereas warming; food and the duration of exposure were more significant for the reproductive output of A. clausi. Temperature appeared to have a positive effect on respiration and excretion. Acidification had no clear effect on respiration, but a negative effect on the A. clausi excretion was observed. Acidification and warming resulted in the increase of the excretion rate and the increase was higher than that observed by warming only. Our findings showed that a direct effect of ocean acidification on copepod's vital rates was not obvious, except maybe in the case of excretion. Therefore, the combination of acidification with the ambient oligotrophic conditions and the warming could result in species being less able to allocate resources for coping with multiple stressors.
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Describes and analyzes the results obtained after analysis of the publications present in Scopus data base and used that tool rankings generated by the research group Scimago on the production of the different countries of Central America on the issue of documentation the means of mass communication. Performed a comparative about different countries in the region and the scientific analyzes. Finally, and given and data analysis, a number of recommendations are made to improve the production and the presence in indexed database.
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This paper aims to analyse a sample of Galician co-ops to verify whether or not it is possible to deduce different financial behaviours among co-op partners from the amount of net-surplus. To this end, our study adds net-surplus to the variation registered in some account entries so that other residual incomes yielded by the co-op may be considered. The distribution of these revenues shows that partners do not usually choose to fully anticipate residual incomes. This reveals that some firms follow a positive net-surplus strategy, which is actually different from the null net-surplus strategy asserted by the classical financial theory. Furthermore, results show that differences between both strategies are statistically significant. This opens a path to future research on determinants explaining why co-op partners voluntarily renounce to anticipating these residual incomes. Such behaviour only arises when yearly accounts render a positive result, thereby making the accounting net-surplus a useful tool to analyse financial information in co-op societies.
Resumo:
En los últimos años el término Economía Colaborativa se ha popularizado sin que, hasta el momento, haya sido definido de manera inequívoca. Bajo esta denominación se engloban experiencias tan diversas como bancos de tiempo, huertos urbanos, startups o grandes plataformas digitales. La proliferación de este tipo de iniciativas puede relacionarse con una multiplicidad de factores tales como el desarrollo tecnológico, la recesión económica y otras crisis superpuestas (medioambiental, de cuidados, de valores, de lo político) y un cierto cambio en los valores sociales. Entre 2014-2015 se han realizado dos investigaciones en Andalucía de manera casi paralela y con una metodología similar. La primera de ellas pretendía identificar prácticas de Economía Colaborativa en el entorno universitario. La segunda investigación identificaba experiencias de emprendimiento a nivel autonómico. A luz de los resultados obtenidos se plantea la siguiente cuestión sobre la naturaleza misma de la Economía Colaborativa: ¿nos encontramos ante prácticas postcapitalistas que abren el camino a una sociedad más justa e igualitaria o, más bien, estamos ante una respuesta del capital para, una vez más, seguir extrayendo de manera privada el valor que se genera socialmente? Este artículo, partiendo del análisis del conjunto de iniciativas detentadas en Andalucía, se centra en aquellas basadas en el software libre y la producción digital concluyendo cómo, gracias a la incorporación de ciertos aspectos de la ética hacker y las lógicas del conocimiento abierto, éstas pueden situarse dentro de un escenario de fomento de los comunes globales frente a las lógicas imperantes del capitalismo netárquico.
Resumo:
This deliverable summarizes, validates and explains the purpose and concept behind the RAGE knowledge and innovation management platform as a self-sustainable Ecosystem, supporting innovation processes in the Applied Gaming (AG) industry. The Ecosystem portal will be developed with particular consideration of the demand and requirements of small and medium sized game developing companies, education providers and related stakeholders like AG researchers and AG end-users. The innovation potential of the new platform underlies the following factors: a huge, mostly entire collection of community specific knowledge (e.g., content like media objects, software components and best practices), a structured approach of knowledge access, search and browse, collaboration tools as well as social network analysis tools to foster efficient knowledge creation and transformation processes into marketable technology assets. The deliverable provides an overview of the current status and the remaining work to come, preceding the final version in month 48 of the RAGE project.
Resumo:
Cette thèse porte sur l’effet du risque de prix sur la décision des agriculteurs et les transformateurs québécois. Elle se divise en trois chapitres. Le premier chapitre revient sur la littérature. Le deuxième chapitre examine l’effet du risque de prix sur la production de trois produits, à savoir le maïs grain, la viande de porc et la viande d’agneau dans la province Québec. Le dernier chapitre est centré sur l’analyse de changement des préférences du transformateur québécois de porc pour ce qui est du choix de marché. Le premier chapitre vise à montrer l’importance de l’effet du risque du prix sur la quantité produite par les agriculteurs, tel que mis en évidence par la littérature. En effet, la littérature révèle l’importance du risque de prix à l’exportation sur le commerce international. Le deuxième chapitre est consacré à l’étude des facteurs du risque (les anticipations des prix et la volatilité des prix) dans la fonction de l’offre. Un modèle d’hétéroscédasticité conditionnelle autorégressive généralisée (GARCH) est utilisé afin de modéliser ces facteurs du risque. Les paramètres du modèle sont estimés par la méthode de l’Information Complète Maximum Vraisemblance (FIML). Les résultats empiriques montrent l’effet négatif de la volatilité du prix sur la production alors que la prévisibilité des prix a un effet positif sur la quantité produite. Comme attendu, nous constatons que l’application du programme d’assurance-stabilisation des revenus agricoles (ASRA) au Québec induit une plus importante sensibilité de l’offre par rapport au prix effectif (le prix incluant la compensation de l’ASRA) que par rapport au prix du marché. Par ailleurs, l’offre est moins sensible au prix des intrants qu’au prix de l’output. La diminution de l’aversion au risque de producteur est une autre conséquence de l’application de ce programme. En outre, l’estimation de la prime marginale relative au risque révèle que le producteur du maïs est le producteur le moins averse au risque (comparativement à celui de porc ou d’agneau). Le troisième chapitre consiste en l’analyse du changement de préférence du transformateur québécois du porc pour ce qui est du choix de marché. Nous supposons que le transformateur a la possibilité de fournir les produits sur deux marchés : étranger et local. Le modèle théorique explique l’offre relative comme étant une fonction à la fois d’anticipation relative et de volatilité relative des prix. Ainsi, ce modèle révèle que la sensibilité de l’offre relative par rapport à la volatilité relative de prix dépend de deux facteurs : d’une part, la part de l’exportation dans la production totale et d’autre part, l’élasticité de substitution entre les deux marchés. Un modèle à correction d’erreurs est utilisé lors d’estimation des paramètres du modèle. Les résultats montrent l’effet positif et significatif de l’anticipation relative du prix sur l’offre relative à court terme. Ces résultats montrent donc qu’une hausse de la volatilité du prix sur le marché étranger par rapport à celle sur le marché local entraine une baisse de l’offre relative sur le marché étranger à long terme. De plus, selon les résultats, les marchés étranger et local sont plus substituables à long terme qu’à court terme.
Resumo:
L’estimation temporelle de l’ordre des secondes à quelques minutes requiert des ressources attentionnelles pour l’accumulation d’information temporelle pendant l’intervalle à estimer (Brown, 2006; Buhusi & Meck, 2009; Zakay & Block, 2004). Ceci est démontré dans le paradigme de double tâche, où l’exécution d’une tâche concurrente pendant l’estimation d’un intervalle mène à un effet d’interférence, soit une distorsion de la durée perçue se traduisant par des productions temporelles plus longues et plus variables que si l’estimation de l’intervalle était effectuée seule (voir Brown, 1997; 2010). Un effet d’interférence est également observé lorsqu’une interruption est attendue pendant l’intervalle à estimer, l’allongement étant proportionnel à la durée d’attente de l’interruption (Fortin & Massé, 2000). Cet effet a mené à l’hypothèse que la production avec interruption serait sous-tendue par un mécanisme de partage attentionnel similaire à la double tâche (Fortin, 2003). Afin d’étudier cette hypothèse, deux études empiriques ont été effectuées dans des contextes expérimentaux associés respectivement à une augmentation et à une diminution de l’effet d’interférence, soit le vieillissement (Chapitre II) et l’entraînement cognitif (Chapitre III). Dans le Chapitre II, la tâche de production avec interruption est étudiée chez des participants jeunes et âgés à l’aide de la spectroscopie proche infrarouge fonctionnelle (SPIRf). Les résultats montrent que l’attente de l’interruption est associée à des coûts comportementaux et fonctionnels similaires à la double tâche. Au niveau comportemental, un allongement des productions proportionnel à la durée d’attente de l’interruption est observé chez l’ensemble des participants, mais cet effet est plus prononcé chez les participants âgés que chez les jeunes. Ce résultat est compatible avec les observations réalisées dans le paradigme de double tâche (voir Verhaegen, 2011 pour une revue). Au niveau fonctionnel, la production avec et sans interruption est associée à l’activation du cortex préfrontal droit et des régions préfrontales dorsolatérales connues pour leur rôle au niveau de l’estimation temporelle explicite (production d’intervalle) et implicite (processus préparatoires). En outre, l’attente de l’interruption est associée à l’augmentation de l’activation corticale préfrontale dans les deux hémisphères chez l’ensemble des participants, incluant le cortex ventrolatéral préfrontal associé au contrôle attentionnel dans la double tâche. Finalement, les résultats montrent que les participants âgés se caractérisent par une activation corticale bilatérale lors de la production sans et avec interruption. Dans le cadre des théories du vieillissement cognitif (Park & Reuter-Lorenz, 2009), cela suggère que l’âge est associé à un recrutement inefficace des ressources attentionnelles pour la production d’intervalle, ceci nuisant au recrutement de ressources additionnelles pour faire face aux demandes liées à l’attente de l’interruption. Dans le Chapitre III, la tâche de production avec interruption est étudiée en comparant la performance de participants assignés à l’une ou l’autre de deux conditions d’exécution extensive (cinq sessions successives) de double tâche ou de production avec interruption. Des sessions pré et post-test sont aussi effectuées afin de tester le transfert entre les conditions. Les résultats montrent un effet d’interférence et de durée d’interférence tant en production avec double tâche qu’en production avec interruption. Ces effets sont toutefois plus prononcés lors de la production avec interruption et tendent à augmenter au fil des sessions, ce qui n’est pas observé en double tâche. Cela peut être expliqué par l’influence des processus préparatoires pendant la période pré-interruption et pendant l’interruption. Finalement, les résultats ne mettent pas en évidence d’effets de transfert substantiels entre les conditions puisque les effets de la pratique concernent principalement la préparation temporelle, un processus spécifique à la production avec interruption. Par la convergence que permet l’utilisation d’un même paradigme avec des méthodologies distinctes, ces travaux approfondissent la connaissance des mécanismes attentionnels associés à l’estimation temporelle et plus spécifiquement à la production avec interruption. Les résultats supportent l’hypothèse d’un partage attentionnel induit par l’attente de l’interruption. Les ressources seraient partagées entre les processus d’estimation temporelle explicite et implicite, une distinction importante récemment mise de l’avant dans la recherche sur l’estimation du temps (Coull, Davranche, Nazarian & Vidal, 2013). L’implication de processus dépendant des ressources attentionnelles communes pour le traitement de l’information temporelle peut rendre compte de l’effet d’interférence robuste et systématique observé dans la tâche de production avec interruption.
Resumo:
An electrolytic cell for Aluminium production contains molten metal and molten electrolyte, which are subject to high dc-currents and magnetic fields. Lorentz forces arising from the cross product of current and magnetic field may amplify natural gravity waves at the interface between the two fluids, leading to short circuits in extreme cases. The external magnetic field and current distribution in the production cell is computed through a detailed finite element analysis at Torino Polytechnic. The results are then used to compute the magnetohydrodynamic and thermal effects in the aluminium/electrolyte bath. Each cell has lateral dimensions of 6m x 2m, whilst the bath depth is only 30cm. the electrically resistive electrolyte path, which is critical in the operation of the cell, has layer depth of only a few centimetres below each carbon anode. Because the shallow dimensions of the liquid layer a finite-volume shallow-layer technique has been used at Greenwich to compute the resulting flow-field and interface perturbations. The information obtained from this method, i.e. depth averaged velocities and aluminium/electrolyte interface position is then embedded in the three-dimensional finite volume code PHYSICA and will be used to compute the heat transfer and phase change in the cell.
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The use of the term "Electronic Publishing" transcends any notions of the paperless office and of a purely electronic transfer and dissemination of information over networks. It now encompasses all computer-assisted methods for the production of documents and includes the imaging of a document on paper as one of the options to be provided by an integrated processing scheme. Electronic publishing draws heavily on techniques from computer science and information technology but technical, legal, financial and organisational problems have to be overcome before it can replace traditional publication mechanisms. These problems are illustrated with reference to the publication arrangements for the journal `Electronic Publishing Origination, Dissemination and Design'. The authors of this paper are the co-editors of this journal, which appears in traditional form and relies on a wide variety of support from electronic technologies in the pre-publication phase.
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At present, in large precast concrete enterprises, the management over precast concrete component has been chaotic. Most enterprises take labor-intensive manual input method, which is time consuming and laborious, and error-prone. Some other slightly better enterprises choose to manage through bar-code or printing serial number manually. However, on one hand, this is also labor-intensive, on the other hand, this method is limited by external environment, making the serial number blur or even lost, and also causes a big problem on production traceability and quality accountability. Therefore, to realize the enterprise’s own rapid development and cater to the needs of the time, to achieve the automated production management has been a big problem for a modern enterprise. In order to solve the problem, inefficiency in production and traceability of the products, this thesis try to introduce RFID technology into the production of PHC tubular pile. By designing a production management system of precast concrete components, the enterprise will achieve the control of the entire production process, and realize the informatization of enterprise production management. RFID technology has been widely used in many fields like entrance control, charge management, logistics and so on. RFID technology will adopt passive RFID tag, which is waterproof, shockproof, anti-interference, so it’s suitable for the actual working environment. The tag will be bound to the precast component steel cage (the structure of the PHC tubular pile before the concrete placement), which means each PHC tubular pile will have a unique ID number. Then according to the production procedure, the precast component will be performed with a series of actions, put the steel cage into the mold, mold clamping, pouring concrete (feed), stretching, centrifugalizing, maintenance, mold removing, welding splice. In every session of the procedure, the information of the precast components can be read through a RFID reader. Using a portable smart device connected to the database, the user can check, inquire and management the production information conveniently. Also, the system can trace the production parameter and the person in charge, realize the traceability of the information. This system can overcome the disadvantages in precast components manufacturers, like inefficiency, error-prone, time consuming, labor intensity, low information relevance and so on. This system can help to improve the production management efficiency, and can produce a good economic and social benefits, so, this system has a certain practical value.
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The production of artistic prints in the sixteenth- and seventeenth-century Netherlands was an inherently social process. Turning out prints at any reasonable scale depended on the fluid coordination between designers, platecutters, and publishers; roles that, by the sixteenth century, were considered distinguished enough to merit distinct credits engraved on the plates themselves: invenit, fecit/sculpsit, and excudit. While any one designer, plate cutter, and publisher could potentially exercise a great deal of influence over the production of a single print, their individual decisions (Whom to select as an engraver? What subjects to create for a print design? What market to sell to?) would have been variously constrained or encouraged by their position in this larger network (Who do they already know? And who, in turn, do their contacts know?) This dissertation addresses the impact of these constraints and affordances through the novel application of computational social network analysis to major databases of surviving prints from this period. This approach is used to evaluate several questions about trends in early modern print production practices that have not been satisfactorily addressed by traditional literature based on case studies alone: Did the social capital demanded by print production result in centralized, or distributed production of prints? When, and to what extent, did printmakers and publishers in the Low countries favor international versus domestic collaborators? And were printmakers under the same pressure as painters to specialize in particular artistic genres? This dissertation ultimately suggests how simple professional incentives endemic to the practice of printmaking may, at large scales, have resulted in quite complex patterns of collaboration and production. The framework of network analysis surfaces the role of certain printmakers who tend to be neglected in aesthetically-focused histories of art. This approach also highlights important issues concerning art historians’ balancing of individual influence versus the impact of longue durée trends. Finally, this dissertation also raises questions about the current limitations and future possibilities of combining computational methods with cultural heritage datasets in the pursuit of historical research.